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<![CDATA[TRANSFER PRICING PRACTICES: STUDY IN MANUFACTURING COMPANIES IN INDONESIA ]]>
<![CDATA[Jannah, Vika Miftahul]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 1 (2023) ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i1.20811
<![CDATA[This study aims to examine whether there is an influence between taxes, bonus mechanisms, profitability, tunneling incentives on transfer pricing. The data used in this research is secondary data. This type of research is quantitative. The number of samples used was 147 companies with three years of observation, namely the 2018-2020 timeframe. research criteria using purposive sampling method. This study uses multiple linear regression analysis techniques. The results of this study indicate that: a) the calculated t value is 2.263 while the t table is 1.97681 with a significance of 0.025 which is less than = 0.05 so it can be concluded that taxes partially have a significant effect on transfer pricing. b) the t count is -4.703 while the t table is 1.97681 with a significance of 0.000 which is less than = 0.05 so it can be concluded that the bonus mechanism partially has a significant effect on transfer pricing. c) the calculated t value is -0.295 while the t table is 1.97681 with a significance of 0.769 which is greater than = 0.05 so it can be concluded that Profitability partially has no significant effect on Transfer Pricing. d) the calculated t value is -6.113 while the t table is 1.97681 with a significance of 0.000 which is less than = 0.05 so it can be concluded that Tunneling Incentive partially has a significant effect on Transfer Pricing.]]>
<![CDATA[MEASUREMENT OF ISLAMIC FINANCIAL LITERACY IN ISLAMIC FAMILY FINANCIAL MANAGEMENT : LITERATURE REVIEW ]]>
<![CDATA[Arisandy, Nelsi]]>;
<![CDATA[Afrizal, Afrizal]]>;
<![CDATA[Putra, Wirmie Eka]]>;
<![CDATA[Z, Rico Wijaya]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i1.31026
<![CDATA[Islamic Financial Literacy is an insight that a person has about Islamic financial products and services and is a type of sharia-based finance in Islamic life and law. This knowledge will ultimately have implications for a person's attitude in making economic decisions in accordance with Islamic values. This study discusses the indicators used in measuring Islamic financial literacy in Islamic family financial management using a structured systematic literature review methodology that uses 40 scientific articles indexed by Scopus and accredited by SINTA. The background of this study is because the statistics of divorces caused by economic problems show astonishing numbers. The measurement of Islamic financial literacy is also a combination of several qualitative and quantitative studies. The results of the study show that the indicators used in measuring Islamic financial literacy are zakat, deposits and loans in Islam, sharia insurance, sharia investment and household consumption. The purpose of this study is to provide an understanding of the importance of Islamic financial literacy related to the financial management of Islamic households, so that the goals of Sakinah Mawaddah Warrahmah Islamic households can be achieved.]]>
<![CDATA[THE EFFECT OF PROFITABILITY AND TAX PLANNING ON PROFIT MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP ]]>
<![CDATA[Wulandari, Rinda]]>;
<![CDATA[Silfi, Alfiati]]>;
<![CDATA[Natariasari, Riska]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i1.25954
<![CDATA[This study aims to determine and analyze the effect of Profitability and Tax Planning on Earnings Management with Managerial Ownership as a moderating variable. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, of which there were 99 companies. The sample consisted of 21 companies selected through the purposive sampling method. This study used the secondary data obtained from the company's annual report. The data analysis method used Multiple Linear Regression Analysis and Moderation Regression Analysis (MRA) with the IBM SPSS 26.0 program. The results showed that Profitability and Tax Planning affect Earnings Management. Managerial Ownership can moderate the effect of Profitability on Earnings Management, but Managerial Ownership cannot moderate the effect of Tax Planning on Earnings Management.]]>
<![CDATA[THE INFLUENCE OF INFLATION AND THE RUPIAH EXCHANGE RATE ON THE SURVIVAL OF HAJJ COSTS IN SURABAYA(2012 – 2022) ]]>
<![CDATA[Mahfudloh, Filla Apriliani]]>;
<![CDATA[Amalina, Sayyida]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i1.24157
<![CDATA[This research aims to explore the phenomenon of Hajj costs which are currently experiencing a significant increase. However, the limited departure quota causes the waiting period for departure to be very long. Less than optimal management of Hajj funds has an impact on increasing Hajj costs. The increase in the cost of Hajj is also influenced by economic and social factors, including the national inflation rate and fluctuations in the rupiah exchange rate against foreign currencies, namely the dollar. The high level of inflation affects the investments made by BPKH which is also a determining factor in the amount of Hajj Organizing Costs (BPIH). Likewise, the exchange rate of the rupiah against the US dollar as a comparative currency which is always fluctuating can cause uncertainty and instability in the economy, so that fluctuations in the value of the US dollar against the rupiah and vice versa will affect the determination of the Cost of Organizing the Hajj Pilgrimage (BPIH). This research was conducted in the city of Surabaya because Surabaya embarkation has the highest Hajj travel costs compared to other cities. This research aims to find the influence of inflation and the rupiah exchange rate on the increase in Hajj costs in Surabaya City during the 2012-2022 period. This research is quantitative research and multiple linear regression analysis techniques using secondary data sourced from BPS, Bank Indonesia, and the Ministry of Religion in the form of annual and monthly data for 2012-2022. The results of the research show that the variables inflation, the rupiah exchange rate simultaneously and significantly have an influence on the increase in the cost of Hajj in Surabaya City during the 2012-2022 period. And partially, the variables inflation and the rupiah exchange rate have a positive and significant effect on the increase in the cost of Hajj in Surabaya City for the 2012-2022 period.]]>
<![CDATA[THE INFLUENCE OF TALENT MANAGEMENT AND EMPLOYEE ENGAGEMENT ON EMPLOYEE RETENTION MEDIATED BY JOB SATISFACTION ]]>
<![CDATA[Alrianti, Alvina]]>;
<![CDATA[Ekhsan, Muhamad]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i1.28896
<![CDATA[The purpose of this study is to determine the effect of talent management and employee engagement on employee retention with job satisfaction as mediation. The research sample was taken from electronic companies in the EJIP Cikarang Industrial Estate as many as 90 employees by saturated sample. An online survey with google form was used as a data collection tool. Data measurement uses a Likert scale. With the help of Smart PLS 3 as an analysis tool. The results show that talent management has a contribution to employee retention, while employee engagement has no contribution. Talent management and employee engagement contribute to job satisfaction. Job satisfaction contributes to employee retention and is able to contribute in mediating the influence of talent management and employee engagement on employee retention.]]>
<![CDATA[MODERATION OF RELIGIOUS CONTROL ON AUDITORS' DYSFUNCTIONAL BEHAVIOR ]]>
<![CDATA[Radhiyah, Hana Rihab]]>;
<![CDATA[Basri, Yesi Mutia]]>;
<![CDATA[Rusli, Rusli]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i2.33778
<![CDATA[This study aims to analyze the effect of locus of control, professional commitment, and self-esteem on dysfunctional audit behavior and analyze the effect of locus of control, professional commitment and self-esteem on dysfunctional audit behavior moderated by religious control. The residents in this study are auditors in the Pekanbaru, Padang, Batam, and Jambi areas. The sample in this study was 84 respondents. The data analysis technique used in this study is Structural Equation Modeling (SEM) using the Partial Least Square (PLS) application. Based on the results of research, internal and external locus of control and professional commitment have no effect on dysfunctional audit behavior. Self-esteem is proven to have a significant effect on dysfunctional audit behavior. Religious control as a moderating variable is able to moderate the relationship between external locus of control on dysfunctional audit behavior but cannot moderate the relationship between internal locus of control, professional commitment, and self-esteem on dysfunctional audit behavior. The results of this study confirm that several factors can cause dysfunctional audit behavior to occur, and therefore auditing organizations (IAPI) should include training for their auditors regarding this.]]>
<![CDATA[HALAL AWARENESS OF THE ZILLENNIAL GENERATION ON PURCHASING DECISIONS FOR HALAL PRODUCTS MEDIATED BY PURCHASING INTEREST ]]>
<![CDATA[Putriana, Putriana]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i1.29518
<![CDATA[The Ziennial generation is one of the consumers who are the target market in marketing goods for producers. The millennial generation's consumption behavior is still unstable, easily influenced by what they see and hear. Based on this, the aim of this research is to analyze the influence of halal awareness on purchasing decisions for halal products which is mediated by purchase interest. The methodology used in this research is quantitative with the SEM-Smart PLS analysis tool. The research was conducted on 100 people from the millennial generation using a random sampling procedure. The research results show that there is a significant positive influence of halal awareness on purchasing decisions, there is a significant positive influence of halal awareness on purchasing interest, there is a significant positive influence of interest on purchasing decisions and there is a significant positive influence of halal awareness on purchasing decisions through purchasing interest. Theoretically, halal awareness must be used as a theoretical basis and measure in product purchasing decisions and practically it is hoped that the millennial generation will increase their understanding and knowledge about halal products such as raw materials and product manufacturing processes and are obliged to buy and use halal products. ]]>
<![CDATA[OVERVIEW OF HISTORY THOUGHTS ON THE ESTABLISHMENT OF ISLAMIC BANKS IN INDONESIA ]]>
<![CDATA[Kadir, Syahruddin]]>;
<![CDATA[Ismail, Ismail]]>;
<![CDATA[Nur, Abustan]]>;
<![CDATA[Ihsan, Akmal]]>;
<![CDATA[Rizal, Abd]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i1.23905
<![CDATA[Islamic economic thought in Indonesia is not something that suddenly appears on the surface without any basis but is present because of the presence of figures who bring the concept of thought that becomes theoretical Islamic economics. This thought must be examined and found traces of historical truth. The purpose of this research focuses on the discussion of the history of Islamic economic thought in Indonesia and the history of the institutionalization of Islamic economics and Islamic banks in Indonesia. This research method is a qualitative literature study of journal articles and relevant documents. The results of this study indicate that the history of Islamic economics in Indonesia began with the entry of Islam into Indonesia and the establishment of Islamic kingdoms in the archipelago (Indonesia). Islam had spread in Sumatra in 1200 AD (597 Hijriyah). The practice of trade tax carried out by the Islamic kingdoms of the archipelago referred to what had been practiced in the kingdoms originating from the Middle East. Then trade practices began to be written in Mirât al-Thullâb by Shaykh Abdul Ra'uf al-Sinkili which became a source of Islamic economic thought. Meanwhile, the establishment of Islamic banks was a collaboration between the Indonesian Muslim Scholars Association and MUI. The participation of Indonesian President Soeharto as the initiator of the establishment of the first Sharia bank in Indonesia, as well as the personal role of several former ministers and ministers of the Development V cabinet. With a capital of Rp.116 billion, the Islamic bank began operations on 1 May 1992.]]>
<![CDATA[FIRM VALUE IN REGULATED MARKETS AS SEEN FROM INCOME SMOOTHING MODERATE BY MARKET RISK ]]>
<![CDATA[Sari, Sri Mustika]]>;
<![CDATA[Irfan, Andi]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i1.22705
<![CDATA[The prevalence of accounting scandals can resulting in the collapse of firms which has been attributed to the opportunistic behaviors of managers. Previous literature found that income smoothing affects firm value. A regulated market is able to minimize the practice of income smoothing. This study aims to examine the effect of income smoothing and firm value with market risk as a moderating variable. Through a purposive sampling technique, thirty-four companies with the best good corporate governance in their respective sectors (source: www.theiconomics.com) on the Indonesia Stock Exchange were selected as samples for the 2020 – 2021 period. Multiple regression was used to analyze secondary data have been collected. This study finds a negative effect of income smoothing and market risk on firm value, and market risk does not strengthen income smoothing and firm value. The results of this study have several practical and theoretical implications, companies must minimize the practice of income smoothing so that published financial reports reflect the actual condition of the company so that it can increase company value along with investor confidence to invest.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SENSITIVITAS INDUSTRI DAN ANALYST COVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT ]]>
<![CDATA[Riski, Ahmadi Madi]]>;
<![CDATA[Anisma, Yuneita]]>;
<![CDATA[Putra, Adhitya Agri]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i1.17165
<![CDATA[This study aims to analyze and provide empirical evidence regarding the effect of firm size, profitability, industry sensitivity, and analyst coverage on sustainability report disclosure. Sustainability reports are measured using the Sustainability Report Index Disclosure. This study uses secondary data and the population in this study are plantation, mining, and manufacturing companies listed on the Indonesian stock exchange, totaling 243 companies. The sample was selected using the purposive sampling method. Based on the purposive sampling method, the sample obtained in the study was 18 companies. The analytical method used in this study is multiple linear regression analysis with the analysis of (SPSS) version 25.0. The results of this study indicate that the size of the company does not affect the disclosure of the sustainability report. Meanwhile, profitability, industry sensitivity, and analyst coverage affect the disclosure of the sustainability report. ]]>
