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All Journal Proceedings of Annual Conference for Muslim Scholars El-Qist : Journal of Islamic Economics and Business (JIEB) Shafin: Sharia Finance and Accounting Journal Mabny : Journal of Sharia Management and Business Aktsar: Jurnal Akuntansi Syariah
Purnamawati, Anni Muslimah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science 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.
Moral Obligation, Social Values Creation, and Self Efficacy: Determining Factors for the Success of Madurese Sociopreneurs in Halal Branding of MSMEs Haryanto, Rudy; Purnamawati, Anni Muslimah; Anwar, Moh. Muhlis; Anis, Moh; Suaidi, Suaidi; Sufyan, Akhmad Farid Mawardi
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 16 No. 1 (2026): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2026.16.1.18-40

Abstract

Background: Despite Indonesia’s mandatory Halal Product Assurance policy, halal branding adoption among micro, small, and medium enterprises (MSMEs) remains uneven, particularly in culturally embedded regions such as Madura. Existing studies predominantly explain halal adoption through regulatory and attitudinal frameworks, offering limited insight into the roles of internal ethical motivation and perceived entrepreneurial capability. Anchored in Social Cognitive Theory. Objective: This study investigates the structural relationships among moral obligation, social value creation, self-efficacy, and the implementation of halal branding. A quantitative cross-sectional survey was conducted across four regencies in Madura. Methodology: Using the Lemeshow sampling formula to determine a representative sample of MSME actors. Data were collected by the Authors through structured Likert-scale instruments and analyzed using Structural Equation Modeling (SEM). Construct validity and reliability were established before hypothesis testing, and the structural model demonstrated acceptable goodness-of-fit indices. Findings: The findings reveal that moral obligation and the creation of social value significantly enhance entrepreneurial self-efficacy. All three variables exert positive and significant effects on halal branding implementation, with self-efficacy partially mediating the influence of ethical and social orientation on branding adoption. These results indicate that halal branding is driven not solely by regulatory compliance but by the interaction between moral conviction, community-oriented value creation, and cognitive confidence. Conclusion: This study advances halal entrepreneurship literature by integrating ethical motivation and sociopreneurial values within a capability-based behavioral framework, offering empirical insights to strengthen sustainable halal ecosystem development in emerging regional economies.
Optimizing the Career Studies of Sharia Accounting Students in Madura with a SWOT Analysis Approach Handayani, Sri; Purnamawati, Anni Muslimah; Andini, Fariza; Wirawan, Feby Ramzi
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.29495

Abstract

This study aims to investigate the career studies of Sharia accounting students inMadura and the challenges they face in pursuing their careers. The approach utilizedqualitative research through interview and observation techniques, employing a SWOTanalysis provides a comprehensive framework to identify internal and external factorsaffecting students' career potential. Therefore, numerous suggestions are made. First,universities and graduates must make concerted efforts to educate and socializecompanies and agencies about the exceptional quality of sharia accounting graduates.Secondly, the government must promote the expansion of the Sharia finance industry byimplementing regulations and policies, thereby creating new employment opportunitiesfor Sharia accounting graduates. Third, the government must promote the expansion ofthe Sharia finance industry through policies and regulations. This research is examinethe career studies of sharia accounting students, as well as the obstacles and challengesthey faced in achieving their career objectives.
Co-Authors Andini, Fariza Anis, Moh Anwar, Moh. Muhlis Fitriyah, Tina Handayani, Sri Ira Hasti Priyadi, Ira Hasti Masruroh Rudy Haryanto Suaidi, Suaidi Sufyan, Akhmad Farid Mawardi Wirawan, Feby Ramzi