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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI: Community Service Reports Gunung Djati Conference Series E-JRM
Zahrotun Nisa
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The Effect of Tax and Leverage on Transfer Pricing Decisions with Institutional Ownership as Moderating Zahrotun Nisa; Wahidahwati Wahidahwati; Suwardi Bambang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4767

Abstract

This study aims to determine the effect of tax and leverage on transfer pricing decisions with institutional ownership as moderating. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used is purposive sampling. The number of samples in this study amounted to 110 observations. This research is classified as quantitative research which is tested using the Moderating Regression Analysis (MRA) analysis technique. The results of this study indicate that taxes have a significant effect on transfer pricing decisions. Leverage has no significant effect on transfer pricing decisions. While the variable of institutional ownership as a moderating factor is not able to moderate the relationship of tax effect on transfer pricing decisions, but institutional ownership is able to moderate the relationship of leverage to transfer pricing decisions. The coefficient of determination is 0.138, which means that 13.8% of the indications that the company is doing transfer pricing is influenced by this variable, while the rest is explained by other variables. This shows that there are still many variables outside the study that can explain transfer pricing.
Ma'anil Hadith Study on Controversy of Women's Voices as Aurat Zahrotun Nisa; Abdul Wasik
Gunung Djati Conference Series Vol. 4 (2021): The 1st Conference on Ushuluddin Studies
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.332 KB)

Abstract

This study aims to discuss the study of the hadith maanil on the hadith controversy that women's voices are aurat. This research is a qualitative type that applies literature study with multi-method and ethnographic approach. The results of this study include a discussion of the concept of women's voices, the ma'anil hadith of women's voices, and the opinions of scholars regarding women's voices. This study concludes that the hadith narrated by Imam Bukhari has a higher position than the hadith narrated by Imam Tirmidhi, so that the hadith of Imam Bukhari is superior in its validity. The majority of the scholars also stated that women's voices are not part of the genitals on the condition that they are safe from slander. This research recommends that this simple research can be completed with research from various perspectives
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL (Studi Kasus Kabupaten/Kota di Indonesia Tahun 2016) Zahrotun Nisa; Ronny Malavia Mardani; Muhammad Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 07 No. 03 Februari 2018
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.541 KB)

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ABSTRACTThis study aims to determine the effect of Locally generated, GeneralAllocation Funds, Special Allocation Funds, and Revenue Sharing Funds toCapital Expenditures in Districts / Cities in Indonesia in 2016.This research is a comparative causal research. The data of research onincoming region (PAD), Generally for Allocation Fund (DAU), Specifically forAllocation Fund (DAK) and Profit Sharing Fund (DBH) to Capital Expenditurederived from realization report of APBD districts and cities Indonesia in 2016,obtained from official site Directorate General of Fiscal Balance. The populationin this study is all districts and municipalities in Indonesia in 2016 with theexception of Tebing Tinggi city, Bukit Tinggi, regency of Lampung Timur andSukoharjo with the number of districts and cities that is 508.Technique datacollection using documentation method. The data analysis using normality test,classical assumption test, multiple linear regression ,and hypothesis test.Based on the result of research can be concluded that partially variableof PAD and DAU there is no significant influence to capital expenditure. While,DAK and DBH variables have significant influence to capital expenditure.Keywords : Locally Generated Revenue, Generally Allocation Fund, SpecificallyAllocation Fund and Profit Sharing Fund, Capital Expenditure.
Revitalisasi Perpustakaan untuk Meningkatkan Minat Literasi Siswa di SDN Cangkringan, Kabupaten Boyolali Valiant Lukad Perdana Sutrisno; Rizaldy Hilmy Sagito; Rizkalfi Chandra Pertiwi; Luthfi Aristawati; Rahel Fitria Rahma Putri; Nadya Novitasari; Geovanni Andre Ardiyanto; Inayati Aliah; Zahrotun Nisa; Hanif Maulidya Meilia Permata; Hadi Herdiansyah
DEDIKASI: Community Service Reports Vol 5, No 2 (2023): DEDIKASI: Community Service Report - July
Publisher : FKIP Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/dedikasi.v5i2.68200

Abstract

The literacy rate in Indonesia is meager due to the lack of literacy facilities in schools. One of the schools in Indonesia, precisely in Boyolali, namely SDN Cangkringan, has fewer literacy facilities. This activity aims to improve literacy at SDN Cangkringan by revitalizing the library and creating a Reading Corner. The method used in this research is descriptive qualitative, with data sources obtained from observations, documentation, and literature studies carried out before and before library revitalization activities. The results of this activity showed that the library visit rate from students increased by 42%, with active students increasing by 30% after the revitalization was carried out. The existence of a reading corner gives students their own space to read other than that, with this reading corner, students also become more interested in reading because reading facilities are closer.
Co-Authors Abdul Wasik Geovanni Andre Ardiyanto Hadi Herdiansyah Hanif Maulidya Meilia Permata Inayati Aliah Luthfi Aristawati MUHAMMAD AGUS SALIM Nadya Novitasari Rahel Fitria Rahma Putri Rizaldy Hilmy Sagito Rizkalfi Chandra Pertiwi Ronny Malavia Mardani Suwardi Bambang Valiant Lukad Perdana Sutrisno Wahidahwati Wahidahwati