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All Journal Proceedings of Annual Conference for Muslim Scholars Shafin: Sharia Finance and Accounting Journal Mabny : Journal of Sharia Management and Business
Purnamawati, Anni Muslimah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Bahasa Inggris Fitriyah, Tina; Priyadi, Ira Hasti; Purnamawati, Anni Muslimah
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i2.20903

Abstract

This study aims to examine the effect of Book tax difference (BTD) and Thin Capitalization on Tax avoidance in Indonesian manufacturing companies, motivated by the persistent inconsistency in the findings of previous research. This research uses a quantitative explanatory approach. The sample consists of manufacturing companies in the health and technology sectors listed on the Indonesia Stock Exchange for the 2022-2024 period, selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that Book tax difference and Thin capitalization do not have a significant effect on Tax avoidance, either simultaneously or partially. The implication of this finding is that stakeholders and regulators should not rely solely on BTD and Thin capitalization as primary indicators of aggressive tax practices. The novelty of this research lies in providing recent empirical evidence from a specific contemporary context that challenges the significance of these two common proxies, suggest that other factors are more influential. Future research is encouraged to explore other determinants such as corporate governance mechanisms.
Evaluation Of Government`'s Performance In Islamic Economic Perspective: Analysis Of The Indonesian State Budget And Expenditures Based On Maqashid Syariah Index Purnamawati, Anni Muslimah
Proceedings of Annual Conference for Muslim Scholars Vol 3 No 1 (2019): AnCoMS 2019
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.315 KB) | DOI: 10.36835/ancoms.v3i1.237

Abstract

This study aims to analyze the Indonesian State Budget (APBN) for fiscal years 2015 to 2019 with the maqashid shariah approach and the maqashid syariah index. Analysis of the data used is secondary data from the 2015 APBN Indonesia report until 2019. Based on the results of data exposure, it can be seen that in perspective of maqashid sharia the Indonesian State Budget in 2015-2019 has not described the level of maqashid sharia that should be. The main priority of the Indonesian State Budget is the protection of offspring (ḥifẓun-nasl), the second is protection of reason (ḥifẓul-‘aql), then the third governments focus on the protection of religion (ḥifẓud-dῑn). Fourth, the government focuses on protecting assets (ḥifẓul-māl) and finally fifth, the government provides a life protection budget (ḥifẓun-nafs), with the budget in 2019 amount of 123.1 trillion Rupiah. While on the maqashid sharia index level, the level of justice (justice) has the most budget compared to education and welfare. Based on the performance of the Indonesian State Budget, the value of maqashid sharia index in 2015 was 1.1209; in 2016 the maqashid value of the shariah index increased to 1.1719; in 2017 the value of the maqashid sharia index decreased to 1.1703; in 2018, the maqashid sharia index value will decrease to 1.0866; In 2019, the maqashid shariah index also declined to 0.9946. The average maqashid sharia index value on performance the Indonesian state budget for fiscal years 2015-2019 is 1.1088
The Influence of Profitability, Liquidity and Sales Volume on Financial Distress in Retail Companies Listed on the IDX Masruroh; Purnamawati, Anni Muslimah
Mabny: Journal of Sharia Management and Business Vol. 5 No. 2 (2025): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v5i2.22525

Abstract

This study aims to analyze the influence of profitability, liquidity, and sales volume on financial distress in retail companies listed on the Indonesia Stock Exchange (IDX). The primary focus of this study is to identify the financial variables that play the most significant role in determining a company's vulnerability to financial distress, particularly amidst changing consumer behavior, which now favors online transaction. This study uses a quantitative approach with multiple linear regression analysis. Secondary data were obtained from the annual financial reports of retail companies listed on the Indonesia Stock Exchange. Data testing included classical assumption tests (normality, autocorrelation, heteroscedasticity, and multicollinearity) as well as partial tests (t-test) and simultaneous tests (F-test). The regression model was declared feasible because it met all classical assumptions. The results of the study indicate that profitability has a negative and significant effect on financial distress. Conversely, liquidity and sales volume do not significantly influence financial distress. However, simultaneously, profitability, liquidity, and sales volume do not significantly influence financial distress. Practically, the results of this study emphasize the importance of profitability as a key indicator in assessing bankruptcy risk in the retail sector. Management needs to focus strategies on improving asset efficiency and controlling costs to strengthen financial performance. For investors and creditors, profitability ratios can serve as a primary benchmark in assessing the financial health of retail companies. Meanwhile, the insignificant results for liquidity and sales volume variables suggest that classic financial ratios need to be combined with operational and non-financial indicators such as digital innovation and supply chain management to comprehensively understand distress risk. The lack of involvement of sales volume variables in previous studies is one of the limitations that needs to be improved in research related to financial distress.
Co-Authors Fitriyah, Tina Ira Hasti Priyadi, Ira Hasti Masruroh