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Pengaruh Good Corporate Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan yang Terdaftar Di BEI Periode 2019-2021) Yanti, Nur; Haanurat, Ifayani; Razak, Linda Arisanty
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.318

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This study aims to determine the effect of good corporate governance on corporate tax management. Corporte governance is measured by effective tax rate (ETR). This research was conducted using the annual report documentation method of plantation sub-sector copaines listed on teh Indonesia Stock Exchange. The sampling method used this research is puposive sampling. The number of sampels obtained by 15 compaines during the period 2019-2021 compaines. The method of analysis. The results of this study indicate the t test (partial) that teh size of the board on commissioners has no effect on corporate tax management. While indendent commissioners and the compensation of the of the board of commissioners and director have a significant effect on corporate tax management.
Prediksi Pergerakan Saham Menggunakan William Fraktal dan Moving Average : Studi Pada Saham Sektor Industri Pertambangan di Bursa Efek Indonesia Risaldi, Muh; Haanurat, A Ifayani; Jaya, Asri
Jurnal Riset Ilmu Ekonomi Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Ekonomi (JRIE) Edisi April 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrie.v4i1.89

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The deceleration of the global economy resulted in a significant decline in world commodity prices, especially coal. The decline in these commodities made the stock price of the coal subsector decline. This study aims to analyze the accuracy of William's moving average and fractal indicator prediction signals with actual results on stock charts. The method used in this study is the Mann Whitney test. The study's conclusions show that the use of both technical analysis indicators to predict the direction of changes or movements in stock prices produces accurate findings, with predictive signals from fractal indicators and moving averages not much different from each other. Based on the accuracy rates of 87% and 85% respectively for William's fractals and moving averages, it can be concluded that William's fractal indicator is significantly more reliable than moving averages in predicting buy and sell signals for mining stock. Based on the findings of this study, both short- and long-term investors can benefit from using the Williams fractal indicator to predict future price trends and identify when to buy and sell stocks to maximize profits.
Manajemen Islam Perusahaan : Model Dan Praktis Haanurat, Ifayani; Suarni, Agusdiwana; Haliding, Safri
Jurnal Ekonomi Balance Vol. 8 No. 1 (2012): (June 2012)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v7i2.1117

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Islamic syariah is a comprehensive guide of life,  covering  of all aspect of life. Syariah is not only set the rule  of the transcendental relationship between muslim and Allah  SWT but provided for every aspect, one of the rules is organizing institutions. Therefore, Islam has also Islamic management concept  Islamic management reguires the leaders of organization are able to do a holistic approach with the God concept by giving their outhority to the God with humility, responsibility and independence to fulfill their duties and practice Islamic management with flexible  model  for maximum result.Islamic management of organization should be viewed as a means to facilitate the implementation of Islamic in the activities of the organization. Implementation of Islamic values as intangibles in our thinking and activities in all aspects of organization. Thus, The values of Islamic is actually the organization’s core values. The  Islamic values will become the strategic of organization.
Problems of Investment Literacy and Utilization of Security Crowdfunding in Digital Age Through the Islamic Capital Market Haanurat, A. Ifayani
Assyfa Journal of Multidisciplinary Education Vol. 1 No. 2 (2023): Assyfa Journal of Multidisciplinary Education (September)
Publisher : CV. Bimbingan Belajar Assyfa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61650/ajme.v1i2.498

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In the rapidly evolving digital age, the Islamic capital market faces significant challenges related to investment literacy and the utilization of security crowdfunding. This study seeks to identify and address these challenges by examining the impact of investment knowledge on the effectiveness of Sharia-compliant security crowdfunding platforms. Through a systematic literature review (SLR) of over 50 studies across multiple regions, we focus on individual investors participating in the Islamic capital markets. Our analysis reveals a pervasive gap in investment literacy, with 65% of potential investors lacking a fundamental understanding of financial principles, risk management, and Sharia-compliant investment specifics. This deficiency critically impedes the optimal use of security crowdfunding platforms. Furthermore, the study highlights the increasing reliance on digital platforms, underscoring the urgent need for targeted educational programs and enhanced regulatory frameworks. We propose developing comprehensive educational initiatives centered on Islamic finance principles and bolstering regulatory support to promote informed and inclusive participation in the Islamic financial ecosystem. Our findings suggest that such initiatives could improve investment literacy by up to 40%, enabling more effective engagement with digital investment platforms. Additionally, we recommend that future research delve into demographic factors affecting investment literacy and assess the efficacy of different educational programs. By addressing these issues, the Islamic capital market can better harness the potential of security crowdfunding in the digital era, ultimately fostering growth and inclusivity.
Analysis Work-Life Balance and its Impact on Burnout and Employee Performance Putri, Aisyah Aulia; Jusriadi, Edi; Haanurat, A. Ifayani
Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i1.2507

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This study aims to understand in depth the experiences of employees related to Work-Life Balance (WLB), as well as how Work-Life Balance affect the level burnout and their performance at PT Perkebunan Nusantara I Regional 8. This research is descriptive with a qualitative approach using case studies. Ten informants participated in the study. Observation and interviews were used as data collection techniques. In addition, this study also explores employee perceptions of the form of support provided by company management in addressing issues related to work-life balance, work fatigue, and performance achievement. The research results show that most employees of PT Perkebunan I, Regional 8, are able to maintain a balance between work and personal life, although challenges such as high workloads and role conflict persist. Supporting factors include good time management, family support, and flexible policies such as Work from Anywhere Meanwhile, the main obstacles include lack of flexible working hours, excessive workload, and tasks beyond description. Burnout commonly felt, characterized by physical fatigue, emotional stress, and decreased concentration. Work-life balance It has been proven to impact performance, particularly in terms of productivity, work quality, and emotional stability. Therefore, it is important for companies to encourage a work-life balance to maintain optimal employee performance
Exploring local business opportunities: Enterpreneurship training to foster sustainable and resilient ventures di Angkatan Belia Islam-Permai Pulau Penang Andi Mappatompo; S. Sukmawati; A. Ifayani Haanurat; Wa Ode Rayyani; Asri Jaya; Azizah Saban; Wahyudi Malik; Meily Meliyani
Journal of Community Service and Empowerment Vol. 6 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v6i1.38640

Abstract

development of small and medium enterprises, particularly among the children of migrant workers. However, there remains a gap in understanding and entrepreneurial skills among the youth, which poses a challenge in creating sustainable and resilient ventures. This activity aims to provide entrepreneurship training that empowers the youth from the Angkatan Belia Islam-PERMAI to recognize and leverage local business opportunities. The methods used in this activity include interactive training sessions, case studies, and group discussions, designed to enhance participants' knowledge and entrepreneurial skills. The results of this activity indicate that participants experienced an increase in their understanding of entrepreneurial concepts and were able to identify business opportunities that fit the local context. Additionally, this activity also strengthened the social networks among participants, which is expected to support the development of their businesses in the future. Thus, this training contributes to the creation of more sustainable and resilient ventures among migrant youth in Penang.
Exploring the Shari'ah economic learning model through virtual learning: Initiatives and challenges Nursaid, Nursaid; Haanurat, A. Ifayani; Bakhri, Saiful; Rahman, Anisur
Assyfa Journal of Islamic Studies Vol. 2 No. 2 (2024): Assyfa Journal of Islamic Studies (December)
Publisher : CV. Bimbingan Belajar Assyfa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61650/ajis.v2i2.325

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The success of Sharia economics is contingent upon adhering to the principles of Islamic economics in all its actions. Because of this, it is essential to get a complete understanding through Sharia economic education, which covers many vital principles that greatly help the growth of national character education with an Islamic focus. Nevertheless, empirical evidence indicates that students must still strive to enhance their capacity to articulate and comprehend real-world phenomena and analyse solutions to societal issues through the lens of Sharia economics. The objective of this study is to develop a comprehensive Sharia economic learning model for students in the Department of Economic Education at the Muhammadiyah University of Jember. The model will enable students to accurately describe and analyse real-life phenomena and provide interpretations and solutions based on the principles of Sharia economics. The study methodology employed is a descriptive approach aimed at elucidating the research findings derived from the respondents and field observations, utilising both primary and secondary data sources. The research will extensively explore the findings related to comprehending Sharia economic material through a direct learning methodology. The article will also highlight the necessary efforts required to optimise the research's objectives.
International Academic Exposure as a Means of Strengthening Students’ Global Mindset, Cultural Sensitivity, and Academic Motivation Sukmawati S; Ifayani Haanurat; Sahabuddin Nanda; Wa Ode Rayyani; Asri Jaya; Zalkha Soraya; M. Yusuf. K; Muchriana Muchran
International Journal Of Community Service Vol. 6 No. 1 (2026): February 2026 (Indonesia - Timor Leste)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i2.186

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Strengthening students’ global competencies has become a critical challenge in the context of higher education in the era of globalization. Education is no longer focused solely on formal academic achievement, but also on the development of a global mindset, cultural sensitivity, and academic motivation as essential components of students’ readiness to engage in a multicultural global environment. One approach to addressing this challenge is through international academic exposure designed as part of community engagement activities. This article aims to describe the contribution of international academic exposure as a means of strengthening students’ global mindset, cultural sensitivity, and academic motivation within the context of higher education. The community service program was implemented using a descriptive–participatory approach with a hybrid model that combined offline international activities in Egypt and Saudi Arabia with online academic dissemination and reflection. A total of 12 lecturers from diverse educational backgrounds were involved as facilitators. Student participants consisted of 15 students who took part directly in offline international academic exposure activities and 438 students who participated online through reflective and dissemination activities. Data were collected through observation, discussions, structured reflections, and activity documentation, and were analyzed using a descriptive qualitative approach. The findings indicate that international academic exposure contributes to strengthening students’ global mindset, cultural sensitivity, and academic motivation, both intensively among offline participants and reflectively among online participants. These findings affirm that international academic exposure can serve as a relevant education-based community engagement model in supporting the internationalization of higher education.
Saudi-Indo Digital Financial Literacy: Empowering PCIM Saudi Arabia Students Through Simple Financial Management Training and Sharia Based Investment Sahabuddin Nanda; M. Yusuf K; A. Ifayani Haanurat; Sukmawati Sukmawati; Muchriana Muchran; Wa Ode Rayyani; Asri Jaya; Zalkha Soraya; Samsul Bahari; Muhammad Umar A
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 10 No. 1 (2026)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v10i1.920

Abstract

This community service activity aims to improve students' financial literacy at the Special Branch of Muhammadiyah (PCIM) in Saudi Arabia through training in basic financial management and sharia-based investment. The program was held at the PCIM Saudi Arabia Centre (Rumah Buya Hamka), Medina, on November 11, 2025, and involved collaboration among three universities: Muhammadiyah University Makassar, Muhammadiyah University Buton, and Alkhairaat University. The methodological approach used was participatory-educational with interactive lectures, discussions, simulations, and hands-on practice. The activity results showed a significant increase in participants' conceptual understanding and practical skills in budgeting, cash flow management, financial planning, and recognising safe and productive sharia-compliant investment instruments. In addition, this activity strengthened students' ethical awareness and financial responsibility by integrating Islamic values into each training session. This program contributes to strengthening the economic capacity of diaspora students and strengthening collaborative networks across universities and the Muhammadiyah community in Saudi Arabia. Thus, this activity has the potential to serve as a model for community service grounded in adaptive, applicable, and sustainable Islamic financial literacy, relevant for replication among Indonesian student communities in various countries. Contribution to Sustainable Development Goals (SDGs):SDG 4: Quality EducationSDG 8: Decent Work and Economic GrowthSDG 10: Reduced InequalitiesSDG 12: Responsible Consumption and Production
Developing an Integrated Marketing Communication Model to Enhance International Students’ Interest in Indonesian Sharia Investments Andi Mappatompo; A.Ifayani Haanurat; Sukmawati -; Zalkha Soraya; Sahabuddin Nanda; Muchriana Muchran; Wa Ode Rayyani; Asri Jaya; M. Yusuf K
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 10 No. 1 (2026)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v10i1.900

Abstract

This community engagement programme (INTERNATIONAL COMMUNITY SERVICE) aims to develop and implement an Integrated Marketing Communication (IMC) model to enhance international students' interest in Indonesian Sharia investment products. The programme was held at Al-Azhar University in Cairo and targeted 30 international students with educational backgrounds closely related to Islamic studies. The initiative responds to the growing potential of Indonesia's Sharia capital market and the need for effective global communication strategies to promote Islamic financial products. The programme applied a combination of educational seminars, digital campaigns, and interactive discussions designed to improve students' awareness, understanding, trust, and investment interest. A pre-test and post-test survey method was used to measure the effectiveness of the IMC approach. The results indicate significant improvements across all measured indicators. Awareness of Indonesian Sharia investment products showed the highest increase, followed by improvements in understanding of Sharia investment concepts, trust in Indonesian Sharia financial institutions, and interest in investing in Sharia-compliant products. The findings demonstrate that integrating educational content with persuasive and value-based communication is effective in promoting Islamic financial products among international students. Digital media also played an important role in reinforcing messages and sustaining engagement beyond face-to-face activities. The programme confirms that an IMC model tailored to Indonesia's cultural and religious values can serve as a practical strategy to expand the global reach of Indonesia's Sharia capital market, particularly within international academic communities. Contribution to Sustainable Development Goals (SDGs):SDG 4 : Quality Education; SDG 8 : Decent Work and Economic Growth; SDG 10 : Reduced Inequalities; SDG 12 : Responsible Consumption and Production
Co-Authors Abdul Khaliq Achmadi Achmadi Achmadi Achmadi Adinda Syalsyabilla Aidha Vedianty Alam Tauhid Syukur, Alam Tauhid Alda, Alda Ananda Saputri Andi Mappatompo Andi Nila Sari Andi Rustam Arman Arman Arni Arni Arsal, Muryani Arsyad Arsyad Asri Jaya Asrijal Bintang Awaliah, Eni Versary Azizah Saban Badollahi, Ismail Budi Mawan Aris Buyung Romadhoni Choiriah Muslimah Nurdin Choirudin, Choirudin Danil Maulana Dhakal, Amrit Fakhira Irwan Fuadah Johari Hainnuraqma Binti Rahim Hairul Mar’i Harfina Handayani Husnaeda Husnaeda Husnaeda Ipahriani Rahman Ipahriani Rahman Irpan Irpan Ismi Aulia Rahma Ramly J, Jusriadi Jam’an, Andi Kadriati Hasyim Karsinah Sidi Kartini Kartini M. Yusuf K M. Yusuf K M. Yusuf. K Mardin Mardin Mardin, Mardin Marsyad Alganawi Salam Meily Meliyani Muchran, Muchriady Muchriady Muchran Muchriana Muchran Muchriana Muchran Muchriana Muchran Muchriana Muchran Muchriana Muchran Muh. Saharulla Muhammad Nur Abdi Muhammad Syaiful Muhammad Syaiful Muhammad Umar Muryani Arsal Musdalifa Musdalifa Musdalifa Musdalifa Nasrullah Nasrullah Nasrullah Nasrullah Nur Yanti, Nur Nurbiah Nurbiah Nurlina Nurlina Nurlina Nurlina Nurmi Nurmi Nur’aeni Nur’aeni Pratiwi, Nurul Rezky Putri, Aisyah Aulia Rahman, Anisur Rahmawati Muin Ramly Ramly Rani Darmayanti Razak, Linda Arisanty Rd. Heri Solehudin Risaldi, Muh Romadhoni, Buyung Rony Kusmaladi Rusni Hasni Rustam, Andi S. Sukmawati Safitri Nurfianti Safri Haliding Sahabuddin Nanda Sahabuddin Nanda Sahabuddin Nanda Sahay Amrita Tollentino Saiful Bakhri Sakia Putri Samsul Salam, Marsyad Alganawi Salsabila Arianto Samsul Bahari Siti Asiah Azis Sriwahyuni Rustan Suarni, Agusdiwana Sukmawati - Sukmawati S Sukmawati Sukmawati Syafaruddin Syafaruddin Syafaruddin Syafaruddin Tiwi Tiwi Tollentino, Sahay Amrita Totok Hendarto Vikram Singh Wa Ode Rayyani Wa Ode Rayyani Wa Ode Rayyani Wa Ode Rayyani Wahyudi Malik Wahyudin Rahman Warda Warda Yusra Putri Zalkha Soraya Zalkha Soraya Zalkha Soraya Zalkha Soraya