Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmu dan Riset Akuntansi Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan
Qurrotul Ain, Qurrotul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF Ain, Qurrotul; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the mechanism of corporate governance to the effective taxrate (ETR). Corporate governance variable is measured by using director compensation, director shareholding,the numbers of audit committee, and audit quality. Meanwhile, the control variable in this research is measuredby using the growth rate of the company and the performance of the company. The samples are manufacturingcompanies which are listed in Indonesia Stock Exchange (BEI) in 2011 – 2013 periods. The sample collectionmethod has been done by using purposive sampling and 15 companies have been selected as samples. Meanwhile,the methods of the analysis are descriptive statistical tests, classic assumption test, multiple regressions analysis,model test, and hypothesis test. The results of the research show that (1) the director compensation hassignificant and positive influence to the effective tax rate, (2) the director shareholding has significant andnegative influence to the effective tax rate, (3) the numbers of audit committee have significant and positiveinfluence to the effective tax rate, (4) the audit quality has positive and significant influence to the effective taxrate, (5) the growth rate of the company has significant and positive influence to the effective tax rate, and (6) theperformance of the company has significant and negative influence to the effective tax rate.Keyword: Corporate Governance, Effective Tax Rate (ETR), Director Compensation, Director Shareholding,Audit Quality.
Fiqh Learning with Demonstration Method to Form Student Character MA Muhammadiyah 11 Memorization of the Qur'an Kranji Ain, Qurrotul; Tobrani, Tobrani; Humaidi, M Nurul
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 19, No. 6 : Al Qalam (In Progress November 2025)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v19i6.5107

Abstract

This study aims to describeFiqh learning at MAM 11 Tahfidul Qur'an Kranji, implementation of demonstration method in fiqh learning to shape students' character at MAM 11 Tahfidul Qur'an Kranji and the impact of fiqh learning with demonstration method to shape students' character at MAM 11 Tahfidul Qur'an Kranji. The approach used in this research is a qualitative approach, namely describing and outlining learning using demonstration methods in forming student character.with data collection techniques including participant observation of the learning process, in-depth interviews with Fiqh teachers and students, and analysis of documentation related to learning planning and implementation. The research subjects were students of MA Muhammadiyah 11 Tahfidzul Qur'an. The research findings show that the implementation of the demonstration method in Fiqh learning provides a significant contribution to the formation of student character, especially in aspects of discipline, accuracy, responsibility, cooperation, empathy, and submission in worship. Educators as demonstrators also play a role as role models in displaying Islamic characters.
Co-Authors M. Nurul Humaidi Subardjo, Anang Tobrani, Tobrani