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All Journal Ekalaya : Jurnal Ekonomi Akuntansi
Ramadhani Irma Tripalupi
Universitas Islam Negeri (UIN) Sunan Gunung Djati Bandung, Indonesia
Economics, Econometrics & Finance

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Determinasi Permintaan Produk Halal Lokal sebagai Manifestasi Gerakan Boikot Global: Analisis Efek Substitusi dalam Perspektif Teori Permintaan Islam Muhammad Fakhri Nasir Assujai; Mia Jumiati; Juniarsih Juniarsih; Ramadhani Irma Tripalupi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 2 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i2.2607

Abstract

The global boycott movement triggered by geopolitical conflicts has significantly influenced Muslim consumer behavior, leading to increased demand for local halal products. This phenomenon cannot be fully explained by conventional demand theory, as it overlooks the influence of religious values and Islamic ethical principles on consumption decisions. This study aims to analyze the determinants of demand for local halal products as a manifestation of the global boycott movement and to explain the substitution effect from the perspective of Islamic demand theory. A qualitative conceptual approach was employed using a Systematic Literature Review (SLR), synthesizing scholarly literature on Muslim consumer behavior, Islamic economics, substitution effects, and global boycott movements. The findings reveal that demand for local halal products is driven by intrinsic religiosity, collective identity, ethical and geopolitical awareness, trust in halal certification, and competitive price and quality. The substitution effect is shaped not only by economic considerations but also by the Islamic principles of halal, maslahah (public benefit), and the utility of obedience, which together form consumers' spiritual rationality. The study concludes that Islamic demand theory provides a more comprehensive explanation of Muslim consumption behavior than conventional demand theory. These findings imply that strengthening the halal industry requires policies that reinforce halal certification, promote Sharia consumer literacy, and enhance the competitiveness of local halal products to foster a sustainable halal economic ecosystem.
Pengaruh Diamond Fraud dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan yang Terdaftar di JII Rahmi Ambarwati; Ramadhani Irma Tripalupi; Firman Yudhanegara
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2008

Abstract

This study is motivated by the inconsistency of findings in previous research on the Fraud Diamond theory, as well as the phenomenon of companies remaining listed in the Jakarta Islamic Index (JII) despite being involved in financial statement manipulation. The objective of this study is to examine the influence of the elements of the Fraud Diamond theory, pressure, opportunity, rationalization, and capability, on the likelihood of fraudulent financial reporting among companies listed in the JII during the 2021–2023 period. Each element is measured using specific proxies: financial target (pressure), ineffective monitoring (opportunity), total accrual (rationalization), and directors change (capability). This research adopts a quantitative approach and employs descriptive statistics, classical assumption tests, panel data regression, multiple linear regression, hypothesis testing, and coefficient of determination (R²) analysis. The results show that, simultaneously, all four elements of the Fraud Diamond have a significant influence on the occurrence of fraudulent financial reporting. However, partially, only pressure and rationalization have a significant effect, while opportunity and capability do not significantly contribute to the detection of fraudulent financial reporting.
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di ISSI Nurul Fatihah; Ramadhani Irma Tripalupi; Ridwan Effendi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2020

Abstract

This study was conducted based on many companies that practice earnings management in Indonesia. A company manipulates its financial statements by adjusting the figures in the financial statements using accounting policies so that the company looks good to external parties. This study aims to determine the effect of tax planning and deferred tax expenses on earnings management in food and beverage companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020 to 2023, both partially and simultaneously. This study is quantitative in nature, which the researcher used to examine the predetermined sample. This study uses purposive sampling in selecting samples, namely by setting certain criteria so that 10 company samples were obtained as research objects. The results of the testing in this thesis simultaneously show that tax planning and deferred tax expenses have a significant effect on earnings management of 20.1%, while the rest is influenced by other factors not examined in this study. Meanwhile, partially, tax planning has an effect on earnings management, and deferred tax expenses do not have an effect on earnings management.
Co-Authors Firman Yudhanegara Juniarsih Juniarsih Mia Jumiati Muhammad Fakhri Nasir Assujai Nurul Fatihah Rahmi Ambarwati Ridwan Effendi