Jurnal Universitas Islam As-Syafi'iyah
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FAKTOR-FAKTOR YANG MEMEPENGARUHI KUALITAS AUDIT
Full text linkThis study aims to determine the effect of independence and time budget pressure on audit quality during the Covid-19 pandemic. The population in this study is the Public Accounting Firm in East Jakarta and Bekasi. The sample used in this study were auditors at Public Accounting Firms in East Jakarta and Bekasi, with 34 respondents using a purposive sampling method. The independent variables of this study are independence and time budget pressure. The dependent variable of this study is audit quality during the Covid-19 pandemic. The results show that independence has no significant effect on audit quality during the Covid-19 pandemic. Meanwhile, time budget pressure has a significant negative effect on audit quality during the Covid-19 pandemic.: Independence: Independenc
ANALISIS PENYUSUNAN ANGGARAN BIAYA OPERASIONAL CV. SUKSES BERSAMA
Full text linkBudgeting is one way to reduce costs. With a budget, the company can control the company’s expenses. Budgeting for company expenses is an important aspect of a company’s efforts to reduce costs. To obtain good result from efforts to reduce costs, the budget preparation process must be carried out well. The aim of this research is to determine the extent to which the operational cost budget can help management in measuring the company’s operational cost. The analytical method used in this research is a qualitative descriptive method where the data collected is based on the results of interviews with respondents regarding the research and comparing it with theories and rules that are relevant to the research issue. The research results show that the budget is a limitation for budget users in proposing budget realization. With the preparation of a budget, budget users cannot be arbitrary in spending costs. Therefore, the budget really helps company management in measuring the efficiency of the company’s operational costs
PENGARUH HARGA TRANSFER DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK
Full text linkThis study aims to determine the effect of Transfer Pricing and Capital Intensity on Tax Avoidance. The sample used in this study is a company listed on the Indonesia Stock Exchange (IDX) and publishes a complete financial report in 2018-2022 with 10 sample companies using purposive sampling method. The independent variable of this study is the transfer pricing measured by the related parties accounts receivable of the total account receivable and capital intensity measured by the total fixed assets of the total assets. The dependent variable of this study is the Tax Avoidance which is measured by ETR of the profit before tax. The results show that Transfer Pricing has a positif significant effect on Tax Avoidance and Capital Intensiry has positif significant on Tax Avoidance.
 
THE CONTRIBUTION OF QUR'ANIC PSYCHOLOGY TO THE CONCEPT OF MODERN EDUCATIONAL PSYCHOLOGY ISLAMIC EDUCATION PERSPECTIVES
Full text linkThe Qur'an is the main source of religious and social sciences in Islam. The Qur'an was agreed upon by the Islamic scholars, not only discussing the issues of religion and morality, but also giving information and cues about science and science to humans. Among the sciences is the science of psychology, especially the psychology of human development. The purpose of this research is to explore and introduce the concept of developmental psychology in the Qur'an and As-Sunnah in order to be referenced by people who struggle in this field, including educators. The method used in this research is qualitative method with library research approach and descriptive analysis of the findings obtained from the library data. The results of this study explain that the soul in the Qur'an includes several understandings; Soul means Spirit, Soul means man as a whole consisting of spirit and body, Soul means potential human mind, Soul means heart (Qolb) and Soul means potential good and bad. The soul or human psychology has certain types and conditions according to God's creation and the soul or human psychology undergoes 3 (three) stages of development; weak, strong and weak the second
ISLAM, WESTERNIZATION AND THE ROOTS OF MODERNISM IN MUSLIM LAND
Full text linkThis paper Islam, westernization and the roots of modernism in Muslim land is aim at providing the need insight and the causes of the negative effects of the western modernism among Muslims. The paper discussed the western and Islamic modernization and how both of the civilization contributed to the progress of humanity and how the western modernization has negatively affected the Muslim Ummah around the world. It was discovered that Muslim elites has contributed to the infiltration of the western world into Muslim land either due their quest for power in their various countries. It is also revealed that imitators of the western life styles by Muslims most especially those who have traveled to study in either Europe and America only returned to imitate and spread such tendencies in their societies. It was discovered that Islam follows the wind of change once it is not against the true teachings of Islam and moral values as of Islam. The researchers employed desk review method as a mode of data and information for this research where major literary work was utilised. The paper concluded that, Islam accepted any change that comes it way in as far as it does not go social, economic, political and moral system of Islam as taught in the Qur’an and Sunnah of the Prophet (may peace and blessings of Allah be upon him)
THE URGENCY OF UNDERSTANDING ISLAMIC HISTORY ACCORDING TO YUSUF QARADAWI'S PARADIGM
Full text linkSecularists often spread lies about Islamic history and thus distort Islamic history. As Muslims, we must maintain the authenticity of Islamic history so that it can be properly understood by current and future generations. This article discusses the urgency of understanding Islamic history theoretically, as well as according to the paradigm of Yusuf Al Qardhawi which will be described in detail in this article. By using a descriptive qualitative approach with the aim of defining history, historical urgency, as well as describing theory and development, interpreting Yusuf Al Qaradawi's paradigm of the urgency of understanding Islamic history. This study resulted in the following discussions: 1) Yusuf Musthafa al-Qardhawi is one of the great scholars born in Cairo as well as a Muslim scholar who has had many works in various fields of science; 2) history is the knowledge or science of important events and events for many people or societies that occurred in the past that occurred to humans, society and nature chronologically or not; 3) History has 3 important essences, namely history as a science, history as events and history as stories; 4) By studying Islamic history, it is hoped that one can know and understand the growth and development of Islamic civilization, from the time of its birth to the present, and 5) According to Yusuf Al Qardhawi, the de-Islamization movement that aims to decredit Islam one of them is historical distortion, not all information recorded in history books is one hundred percent true. Many history books have distorted and lies that can be proven through intensive study. Therefore, it is important to study Islamic history that is studied by Muslims themselves so that Islamic history does not occur distortions)
STUDI LITERATUR: PENGARUH KOMPETENSI, PENGALAMAN, DAN INDEPENDEN AUDITOR TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT INVESTIGATIF
Full text linkThis research aims to conduct a literature review of previous studies and by documenting various references on topics and related to the effectiveness of the implementation of investigative audit procedures. This research method uses a qualitative approach or can be called a literature study. The data used in this study are secondary data in the form of previous research journals. The results showed that there are three factors that influence the effectiveness of the implementation of investigative audit procedures, namely auditor ability, auditor experience, and auditor independence. Auditor ability, both in communication, analysis, and understanding of fraud detection techniques, has a significant influence on the results of investigative audits
GREEN ACCOUNTING DAN FAKTOR YANG MEMPENGARUHINYA
Full text linkThis study aims to determine the capital structure and corporate value of green accounting disclosures. The sample used in this study is a company listed on the Indonesia Stock Exchange by issuing annual financial reports for the 2020 – 2022 period, samples taken by 12 companies. The independent variable of this research is capital structure which is measured by Debt to Equity Ratio while company value is measured by price to book value. The dependent variable of this research is disclosure of green accounting which is measured by the Global Reporting Initiative (GRI) index value. The results show that capital structure has no significant effect on green accounting disclosures and firm value has a significant effect on green accounting disclosures
AN ISLAMIC ASSESMENT OF INTER-MARRIAGE BETWEEN TANGALE-WAJA AND HAUSA-FULANI COMMUNITIES IN GOMBE STATE, NIGERIA
No full textMarriage as the only legitimate institution that guarantee procreation, play a vital role in promoting strong mutual and cordial relationship between ethnic groups. Gombe State originated from the fusion of two distinct large groups of the Gombe Emirate in the North and the ethnic grouping in the South, known as Tangale-Waja. Therefore, the paper is an Islamic assessment of inter-marriage between Tangale-Waja and Hausa-Fulani communities in Gombe State. It gives a brief account of the Tangale-Waja and Hausa-Fulani communities of Gombe State, their marriage rites and practices, impact and challenges of Inter-marriage between them were also discussed. Qualitative methodology was adopted for the research because of its suitability. Interview was used as instrument for obtaining primary data. The research found out that some families among the Tangale-Waja Tribes and the Hausa-Fulani Communities of Gombe State still frown at inter-ethnic marriages because of the challenges that occur frequently even though could be eradicated with time with the rising number of inter-marriages among them nowadays. To this end, the research concludes that Islam does not in any way make any tribe to be a sign of elevation or prestige and Islam came in order to level all distinctions and does not limit marriage relationship to tribe. Marriage should be based on love, sympathy and affection between the couple
INDICATING THE VALUE OF ISLAMIC EDUCATION THROUGH SILAT BEKSI IN YOUTH IN THE VILLAGE OF SILAT PETUKANGAN UTARA, SOUTH JAKARTA
Full text linkThis research aims to analyze the role of Silat Beksi in strengthening character education for teenagers in Kampung Silat Petukangan Utara, South Jakarta. Silat Beksi is an Indonesian cultural heritage that contains high moral and ethical values. This research uses a qualitative approach by collecting data through interviews, observation, and document analysis. The research results show that Silat Beksi has great potential for shaping the character of teenagers. Through the practice of Silat Beksi, teenagers can develop values such as discipline, a sense of responsibility, hard work, and appreciation for local cultural values and traditions. Apart from that, Silat Beksi also promotes a sense of solidarity and leadership, which are important in developing the character of teenagers. This study emphasizes the importance of supporting and expanding the Silat Beksi program in the North Petukangan Silat Village environment as an integral part of youth character education. This involves collaboration between the school, the Silat Beksi community, and the local government to ensure that the values and skills taught by Silat Beksi continue to be applied in the daily lives of teenagers