PENGARUH KEPEMILIKAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN BIAYA PRODUKSI TERHADAP MANAJEMEN LABA RIIL BANK SYARIAH

Penelitian ini bertujuan untuk menguji sejauh mana aktivitas manajemen laba riil pada perbankan syariah di negara Indonesia dan Malaysia. Tinjauan faktor yang mempengaruhi manajemen laba riil yakni terdiri dari kepemilikan institusional, leverage, profitabilitas, dan biaya produksi. Pengujian tersebut dilakukan berdasarkan populasi bank syariah di kedua negara dengan rentang waktu 2014 hingga 2019. Hasil penelitian menunjukkan bahwa faktor kepemilikan institusional, leverage, dan profitabilitas berpengaruh signifikan terhadap aktivitas manajemen laba riil pada perbankan syariah di Indonesia dan Malaysia. Sedangkan variabel biaya produksi tidak berpengaruh signifikan terhadap aktivitas manajemen laba riil

Faktor Penentu Struktur Modal : Bukti Empiris pada Indeks IDX30 di Bursa Efek Indonesia

This study aims to examine the influence of determinants of capital structure, such as business risk, dividend payout ratio, growth opportunities, sharia compliance, non-debt tax shield, profitability and tangibility toward corporate leverage by being moderated by the size of the company. The population of this study is companies that have listed on IDX30 index, with a purposive sampling method obtained by a sample of 15 companies. This study found that profitability and non-debt tax shiled had  significant negative effect, business risk and firm size had significant positive effect and dividend payout ratios and sharia compliance had a significant negative effect, while future growth opportunities and firm tangibility did not significantly influence leverage company.Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor penentu struktur modal, seperti risiko bisnis, dividend payout ratio, peluang pertumbuhan, kepatuhan syariah, perisai pajak non hutang, profitabilitas dan tangibilitas terhadap leverage perusahaan dengan dimoderasi oleh ukuran perushaan. Populasi dari penelitian ini adalah perusahaan yang pernah masuk kriteria indeks IDX30, dengan metode purposive sampling didapatkan sampel penelitian sejumlah 15 perusahaan. Temuan model dengan moderasi variabel ukuran perusahaan, ditemukan pada risiko bisnis, dividend payout ratio, non-debt tax shield, profitabilitas dan tangibilitas perusahaan terhadap struktur modal

Corporate Governance Mechanisms, Profitability, Company Size and Tax Avoidance : (Empirical Studies on Manufacturing Companies in Indonesia and Malaysia from 2015-2018)

Purpose: This research examines the impact of corporate governance mechanisms, profitability, and company size on tax avoidance. Methodology: This research uses multiple regression analysis and an independent sample t-test. Based on a sample of 380 firm-year observations from 95 manufacturing companies listed on the List of Sharia-Compliant Securities in Indonesia and Malaysia in 2015-2018. Findings: The results of this research concludes that independent of the boards, audit committees, audit quality, institutional ownership and managerial compensation had negative influences on tax avoidance. Profitability and company size had positive influences on tax avoidance. This research also finds differences in the level of tax avoidance in Indonesia and Malaysia. Novelty: This study uses manufacturing companies in Indonesia and Malaysia from 2015-201

Principles of Good Corporate Governance (GCG) in Cash Waqf Management at Cash Waqf Institution

Good Corporate Governance (GCG) is a set of principles and values that aim to optimize the value of a company or organization by ensuring that decision-making and operational processes are carried out in a transparent, accountable, fair, responsible and sustainable manner. The implementation of GCG in waqf bodies is very important to ensure that waqf management is carried out effectively and efficiently so that it can provide maximum benefits for people in need. Following are some of the mechanisms for implementing GCG in waqf bodies: 1) Formation of GCG Committees Waqf bodies can establish a GCG Committee whose job is to develop GCG policies and procedures in accordance with GCG principles. 2) Transparency and Accountability The waqf agency must ensure that all activities and operations carried out are open and transparent, so as to minimize the risk of conflict of interest and corruption. 3) Formation of a Code of Ethics The waqf agency must have a Code of Ethics that regulates the behavior of all parties involved in waqf activities. 4) Training and Education Waqf bodies must provide training and education to all employees, management, and parties related to waqf activities to increase understanding and awareness of GCG principles and how to implement them within the organization. 5) Internal Evaluation and Audit Waqf bodies must conduct regular evaluations and internal audits to ensure that the implementation of GCG in waqf bodies is running well. By applying GCG principles consistently and effectively, waqf bodies can improve their performance and credibility, so that they can gain the trust of the public and provide maximum benefits for people in need

Analyzing the Dynamics of Islamic Stock Market Indices in Several Muslim Countries

Purpose: Analyzing stock price is very necessary to identify the overall price of the stock index, which the market players have various options and references to invest their money in the profitable securities portfolio. Based on the reason, the aim of this study is to examine the Islamic stock price movement in several Muslim countries joined in the Islamic Conference Organization (IOC).   Theoretical Framework: This study refers to the theoretical framework that the integrated capital market can help everyone in analyzing the quality and quantity of the Islamic stock price movement, including its challenges and opportunity in the context of investment risk management.   Design/Methodology/Approach: This research uses a descriptive-analytical method and comparative approach to examine the tends of Islamic stock price movement in six Muslim countries from the period January 2010 to December 2019, namely JII-Indonesia, DJIMY-Malaysia, DJTR-Turkey, DJIMKW-Kuwait, TDWL-Saudi Arabia, and QEAR-Qatar, which are analyzed quantitatively, statistically, and deductively.   Findings: The results of the research show that the co-integrated of Islamic Stock Index are JII-Indonesia with DJIMY-Malaysia, JII-Indonesia and DJIMKW-Kuwait, DJIMY-Malaysia with DJIMKW-Kuwait, DJTR-Turkey with DJIMKW-Kuwait, QEAR-Qatar with DJIMKW-Kuwait. The Islamic stock index pairs confirmed through the VAR and VECM tests are only DJIMY-Malaysia with QEAR-Qatar, DJIMY-Malaysia with DJIMKW-Kuwait, and TDWL-Saudi Arabia with QEAR-Qatar.   Research, Practical & Social Implications: This study becomes one example of the practical analysis of Islamic Stock Market movements that can be used to the stock market players in taking the consideration and decision for the investment in capital market.   Originality/Value:  This result of this study is originally limited in the Islamic stock index in six Muslim countries such as Indonesia, Malaysia, Turkey, Saudi Arabia, Qatar, and Kuwait. However, this can be explored more comprehensively in the same or various research objective by the other researchers

Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan

Users of financial statements need the quality of financial reporting to ensure the sustainability of the company, but not a few commit fraud. So we need an audit committee and audit quality for the big four/nonbig four. This study uses panel data for 2014-2019 from manufacturing companies registered with JII and data sourced from annual reports and company financial statements. As a result, the independent variable is explained by the audit committee's accounting expertise and audit quality has a positive and significant effect on 5% and the number of audit committee meetings is significant at 10% on the quality of financial reporting, while the variable number of audit committee members and size has no significant negative effect and leverage. positive and insignificant effect on the quality of financial reporting

PENGARUH UKURAN PERUSAHAAN LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI

This study aims to determine whether firm size affects the disclosure of Islamic social reporting, whether liquidity affects the disclosure of Islamic social reporting, and whether profitability affects the disclosure of Islamic social reporting. Then the researcher adds leverage as a moderating variable in the study that can moderate firm size, liquidity and profitability on Islamic social reporting disclosure of Islamic commercial banks in Indonesia. By using disclosure theory which shows that CSR disclosure which is modified into ISR is related to future financial performance and has a good influence on the financial performance of the instution in the long term

BULAK SUMUR FRAMEWORK: OPTIMALISASI KUALITAS AUDIT SYARIAH DI INDONESIA

The many problems that occur in sharia audits in Indonesia starting from the problem of human resources, regulations and audit processes make it necessary to take action in order to improve the quality of institutions and finance in Indonesia. Islamic auditing is very important to be able to evaluate the mistakes that occur in Islamic financial institutions. The problems that arise in the Islamic audit try to be solved by researchers by using the Bulak Sumur well through several strategic offers. In conducting this research, the approach used is a qualitative approach with a method of literature study. The research results obtained in overcoming the problem of Islamic auditing in Indonesia, namely by increasing the number of institutions and improving the materials in auditor training, forming a framework and regulation, forming cooperation between academics and practitioners and adopting related rules, materials, etc. from suitable foreign countries applied in Indonesia.Keywords: Bulak Sumur Framework, Sharia Audit

Elementary School Students’ Creativity in Singing Activities

Everyone needs music and wants to express themselves with music. The most familiar kind of music is vocal music. Everyone naturally performs singing activities, either singing seriously or just for fun. This is also happened in children who are still in elementaryschool.Theyareproducingvariouskindsofsoundscreatively.Thepurpose of this study is to analyze the creativity of elementary school children in producing singing sounds to be heard as melodious songs. The research method applied is qualitative interpretative. The location of this research is Semarang City. The focus of the research is on the creativity of elementary school children in singing activities to produce melodious sounds. Data collection techniques used in this research are observation, interviews, and documentation studies. The technique of data validity used is data triangulation. Data analysis techniques follow interactive analysis from data collection, data reduction, data presentation, and verification or conclusions. The results showed that the creativity of elementary school children in singing is a natural creativity, in which they use respiration technique which they think is good naturally. They are resonance, diction, articulation, and phrasering techniques applied by children in singing.     Keywords: singing; natural sound; respiration, diction, articulation, intonation, phraserin