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Al-Kharaj: Journal of Islamic Economic and Business
Published by Institut Agama Islam Negeri Palopo
ISSN : 2686262X     EISSN : 26859300     DOI : 10.24256/kharaj.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related to Islamic and Business. This Journal welcomes contributions from researchers in related diciplines.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 13 Documents
 1   2 
Search results for , issue "Vol 4, No 1 (2022)" : 13 Documents clear
Factors Influence Interest in Entrepreneurship Semarang State Polytechnic Student Nanang Adie Setyawan; Bagus Yunianto Wibowo
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.83 KB) | DOI: 10.24256/kharaj.v4i1.3710

Abstract

This study aims to determine the factors that influence interest in entrepreneurship which consists of entrepreneurial mindset, environment and the influence of social media on Semarang State Polytechnic students. Respondents in this study were students of Semarang State Polytechnic with a sample of 100 respondents from the entire population. This study uses a confirmatory factor analysis tool in the SEM of the AMOS 24.0 statistical package. The data collection technique used a questionnaire with incidental sampling and snow ball sampling, namely students who were met and had run entrepreneurship or had participated in entrepreneurship studies and forwarded it to their friends according to the criteria. The results of parameter estimation are consistent with the hypothesis that entrepreneurial mindset significantly influences entrepreneurial interest with a critical ratio (c.r) value of 3.194 and a P-Value of 0.001, Environment has a positive effect on entrepreneurial interest with a critical ratio value (c.r) of 3.179 and a P-Value of 0.001, Social The media has a positive effect on entrepreneurial interest with a critical ratio (c.r) of 4.366 and P-Value ***. The results of this study indicate a positive and significant influence between entrepreneurial mindset, environment, and social media on students' interest in entrepreneurship. Kata Kunci: Minat Berwirausaha, Media Sosial, Pola Pikir Wirausaha, Lingkungan.
The Effect of Good Corporate Governance on Islamic Social Reporting Disclosure at Sharia Banks in 2013-2017 Kimsen Kimsen
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v4i1.3779

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance terhadap pengungkapan Islamic Social Reporting Pada Bank Syariah. Variabel Independen dalam penelitian ini adalah Dewan Komisaris, Dewan Pengawas Syariah, Komite Audit, Profitabilitas (ROA), dan Leverage (DAR). Variabel Dependen dalam penelitian ini adalah Pengungkapan Islamic Social Reporting yang diukur dengan menggunakan model E-Views 9.0. Populasi dalam penelitian ini meliputi perbankan syariah yang terdaftar di website Bank Umum Syariah Indonesia, Bank Indonesia, dan pada Otoritas Jasa Keuangan (OJK) Indonesia tahun 20013-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan diperoleh 8  bank syariah memenuhi kriteria sampel. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa Variabel Ukuran Dewan Pengawas Syariah, ukuran Komite Audit, Profitabilitas (ROA) dan Leverage tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting. Proposi ukuran Dewan Komisaris berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting.
Pengaruh Tunneling Incentive, Pertumbuhan Penjualan Dan Intensitas Aset Tetap Terhadap Transfer Pricing Imas Kismanah
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v4i1.3780

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Insentif Tunneling, Pertumbuhan Penjualan dan Intensitas Aktiva Tetap terhadap Transfer Pricing baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah berbagai perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria tertentu sehingga jumlah sampel pada akhir penelitian adalah 8 perusahaan. Metode analisis penelitian menggunakan analisis regresi data panel. Pengolahan data dibantu oleh software Microsoft Excel dan Eviews versi 9.0. Metode analisis yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, uji koefisien determinasi (R2), uji statistik F, uji statistik t. Nilai R-kuadrat yang disesuaikan adalah 0,908486. Artinya variasi perubahan harga transfer dapat dijelaskan oleh Tunneling Incentive, Sales Growth dan Fixed Assets Intensity sebesar 90,85% (dengan tingkat korelasi yang sangat kuat). Sedangkan sisanya sebesar 9,25% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.               Hasil penelitian menunjukkan bahwa variabel independen (Tunneling Incentive, Sales Growth dan Intensity of Fixed Assets) berpengaruh secara simultan (simultan) terhadap variabel dependen (Transfer Pricing). Secara parsial, Tunneling Incentive berpengaruh terhadap Transfer Pricing, sedangkan Sales Growth dan Fixed Asset Intensity tidak berpengaruh terhadap Transfer Pricing.

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