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All Journal EL-MUHASABA MODUS-Jurnal Ekonomi dan Bisnis Jurnal Studi Agama dan Masyarakat Jurnal Al-Qardh Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syi'ar Iqtishadi At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Jurnal Cendekia Keuangan Journal Of Islamic Social Finance Management Journal of Central Banking Law and Institutions Borneo Islamic Finance and Economics Journal (BIFEJ) AT-TIJARAH: Journal Islamic Banking and Finance Research Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat J-MABES Accounting Journal of Ibrahimy (AJI) Jurnal Bisnis Journal of Islamic economics Perspectives (JIEP) Jurnal Akuntansi Inovatif Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Suhuf: International Journal of Islamic Studies JIMEKA
Muhammad Riza Hafizi
Institut Agama Islam Negeri Palangka Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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BLOCKCHAIN TECHNOLOGY INNOVATION AS AN OPTIMIZATION OF TRANSACTION SECURITY IN ISLAMIC FINANCIAL INSTITUTIONS Nur Aisah; Siara Zazkia Juliana Putri; Muhammad Riza Hafizi
Journal of Central Banking Law and Institutions Vol. 4 No. 1 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v4i1.265

Abstract

This study examines the role of blockchain technology in enhancing security within Islamic financial institutions, which adhere to Sharia principles emphasising transparency, fairness, and ethical conduct. The primary purpose is to explore blockchain’s potential to address financial risks and inefficiencies while ensuring compliance with Islamic values. Islamic financial institutions face challenges maintaining transaction security and transparency under Sharia constraints, especially as risks like fraud, manipulation, and operational inefficiencies persist. Blockchain’s decentralised ledger system offers solutions by ensuring immutable transaction records, real-time transparency, and secure cryptographic frameworks. Smart contracts further automate Sharia-compliant processes, reducing risks of non-compliance and fraud, while operational efficiencies are achieved through reduced costs and faster transaction processing. However, implementing blockchain in Sharia financial institutions faces limitations, including a lack of technical expertise, regulatory clarity, and inadequate infrastructure in many regions. These barriers highlight the need for capacity-building initiatives and robust regulations to support blockchain adoption in Islamic finance. The study emphasises blockchain’s transformative potential to revolutionise Islamic finance, fostering trust and operational excellence while overcoming current barriers through collaborative efforts. Further research is necessary to optimise blockchain’s integration into this sector.
Bisnis Dan Marketing Mix Home Industry Jamu Tradisional Sinoman Di Kota Palangka Raya Sofyan Hakim; Muhammad Riza Hafizi; Hasnita Hasnita; Haidi Hajar Widagdo
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 4 (2023): Oktober : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i4.523

Abstract

Business activity is an activity that requires very serious thinking and understanding to improve marketing. A product is created that is a superior product and has quality, because the business world competition is always there. If the product created does not have an advantage, then the product created will not excel in the market. If a business experiences a decline in sales, then the business must try to take steps or ways to improve to save the business being run. The activities carried out in this PKM are to find out the Marketing Mix strategy of Sinoman traditional herbal medicine in the city of Palangka Raya, by implementing marketing with a form of Marketing Mix strategy that can support marketing products with the 4P Method. This paper aims to build community service activities in an effort to knowledge and business development of Home Industry in the city of Palangka Raya. This activity can be taken benefit and wisdom, and the findings of this service lie in a strategy that should be applied in business is Marketing Mix, about the steps to apply the 4Ps consisting of Product, Price, Distribution/Place and Promotion. The first part of the main step must be done by business people is to plan product marketing strategies, so that the goal in doing business to obtain profit can be achieved maximally.
PERAN PROFITABILITAS SEBAGAI PEMEDIASI PENGARUH INTENSITAS PERSEDIAAN TERHADAP PRAKTIK PENGHINDARAN PAJAK Anggraeni, Rara; Hafizi, Muhammad Riza; Himawan, Hilmi Satria
Modus Vol. 37 No. 1 (2025): VOL 37 NO 1 (2025)
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v37i1.9982

Abstract

Over the past five years, Indonesia’s tax ratio has remained low, fluctuating between 8-10%, which falls short of the IMF’s benchmark. Various factors could contribute to this, with corporate tax avoidance being a significant one. This issue is underscored by the slow growth in tax revenues from different economic sectors between 2019 and 2023. Tax avoidance involves legal strategies by taxpayers to lower their tax liabilities by utilizing loopholes or ambiguities in tax regulations. This research seeks to analyze the impact of inventory intensity on tax avoidance, examine the link between inventory intensity and profitability, explore the influence of profitability on tax avoidance, and determine if profitability acts as a mediator between inventory intensity and tax avoidance. The study employed a quantitative, causal research approach, using secondary data sourced from financial statements of companies within the primary consumer sector for 2019-2023. A purposive sampling method was applied, resulting in a sample of 40 companies with 200 data points across the period. Data analysis was conducted through Structural Equation Modeling-Partial Least Squares (SEM-PLS), using SmartPLS 3.2.9 software. The findings indicate that while inventory intensity does not significantly affect tax avoidance directly, it does have a notable impact on profitability. Profitability, in turn, significantly affects tax avoidance. Furthermore, the mediation test results suggest that profitability serves as a mediator in the relationship between inventory intensity and tax avoidance. Keywords: tax avoidance; intensity inventory; profitability. Rendahnya rasio perpajakan Indonesia, yang hanya berada di kisaran 8-10% selama lima tahun terakhir, masih jauh dari standar yang ditetapkan IMF. Hal ini disinyalir disebabkan oleh berbagai faktor, salah satunya adalah praktik penghindaran pajak oleh perusahaan. Praktik ini semakin terlihat jelas dengan rendahnya pertumbuhan penerimaan pajak dari berbagai sektor ekonomi selama periode 2019-2023. Penghindaran pajak adalah tindakan legal yang dilakukan wajib pajak untuk mengurangi kewajiban pajak mereka dengan memanfaatkan celah atau ketidakjelasan dalam peraturan perpajakan. Penelitian ini bertujuan untuk menggali lebih dalam mengenai pengaruh intensitas persediaan terhadap praktik penghindaran pajak, meneliti hubungan antara intensitas persediaan dan profitabilitas, serta menganalisis bagaimana profitabilitas memengaruhi praktik penghindaran pajak. Selain itu, penelitian ini juga ingin melihat apakah profitabilitas dapat menjadi perantara antara intensitas persediaan dan praktik penghindaran pajak. Dengan menggunakan pendekatan kuantitatif berjenis kausalitas, penelitian ini memanfaatkan data sekunder dari laporan keuangan perusahaan sektor konsumen primer untuk tahun 2019-2023. Pengambilan sampel dilakukan melalui metode purposive sampling, menghasilkan 40 perusahaan dengan total 200 data selama periode tersebut. Analisis data dilakukan dengan menggunakan metode SEM-PLS melalui perangkat lunak SmartPLS 3.2.9. Hasil penelitian menunjukkan bahwa intensitas persediaan tidak memiliki pengaruh langsung yang signifikan terhadap praktik penghindaran pajak, namun berpengaruh signifikan terhadap profitabilitas. Profitabilitas sendiri terbukti berperan penting dalam mempengaruhi praktik penghindaran pajak. Lebih jauh, uji tidak langsung menunjukkan bahwa profitabilitas memediasi pengaruh antara intensitas persediaan terhadap praktik penghindaran pajak. Kata kunci: praktik penghindaran pajak; intensitas persediaan; profitabilitas.    
Bukti Kebijakan Dividen: CR, DER, ROE, dan TATO Perusahaan LQ-45 yang Terdaftar di JII Hadi, Hadi Isman; Guntur, Guntur Kusuma Wardana; Barlian, Noer Aisyah Barlian; Riza, Muhammad Riza Hafizi
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis dan Studi Ekonomi Syariah Vol 2 No 2 (2025): J-MABES
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/j-mabes.v2i2.495

Abstract

In the current era of world development, there are also many things that have undergone development, in addition to the technology sector, the economic sector has also experienced quite rapid development. One of the institutions that plays an important role in economic development is the capital market institution which is an intermediary for companies that need additional capital to meet with investors who have more money and want to invest their money in certain companies. In addition, every country in the world will do efficiency or eliminate high-cost economics, in order to be able to compete in price. One way to reduce high costs is to lead private companies into the capital market so that the company's capital structure becomes better, more efficient, and more controlled by the community. The purpose of this study is to determine the influence of the variables current ratio (CR), dept to equity ratio (DER), return on equity (ROE) and total assets turnover (TATO) partially and simultaneously on the dividend policy in LQ45 companies listed on JII. The method used is a descriptive quantitative approach. The object of the study is companies listed in the LQ-45 index which is also listed in the Jakarta Islamic Index (JII). The results of the study show that partially each of the CR, DER and TATO variables has a significant influence on the House of Representatives on LQ-45 companies listed in the Jakarta Islamic Index (JII). Meanwhile, the ROE variable has no effect on the House of Representatives for LQ-45 companies listed in the Jakarta Islamic Index (JII). The variables Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE) and Total Assets Turnover (TATO) have a significant influence on the Dividend Payout Ratio (DPR) in LQ-45 companies listed in the Jakarta Islamic Index (JII).
Effect Of Debt-To-Asset And Return On Equity Ratio On Going Concern Opinions Aviva, Itsla Yunisva; Suriyani, Elma; Himawan, Hilmi Satria; Hafizi, Muhammad Riza
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 1 (2025): JUNI 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i1.15525

Abstract

This study aims to analyze the effect of the debt-to-asset ratio (DAR) and return on equity (ROE) on the issuance of going concern audit opinions, both partially and simultaneously. The study adopts a quantitative approach with a causal-comparative design. The research sample consists of 11 energy sector companies listed on the Indonesia Stock Exchange from 2013 to 2022, selected through purposive sampling from a population of 82 companies. Data were analyzed using binary logistic regression with the help of Eviews 12 software. The results show that DAR has a positive and significant partial effect on going concern audit opinion, indicating that higher debt levels increase the likelihood of receiving such an opinion. In contrast, ROE has no significant partial effect, suggesting that profitability does not significantly influence auditors' judgments regarding going concern in this sector. However, DAR and ROE jointly (simultaneously) have a significant positive effect on going concern audit opinions, implying the importance of evaluating financial risk and performance collectively. The model’s McFadden R-square value is 21.7%, indicating a moderate explanatory power where the variables studied account for about one-fifth of the variation in going concern audit opinion issuance. The remaining 78.3% is influenced by other factors not included in the model. This study contributes to the auditing literature by focusing specifically on the underexplored energy sector in Indonesia and provides insights into how financial risk indicators can inform auditors’ assessments. The findings emphasize the need for auditors and stakeholders to consider a broader range of financial indicators in evaluating a firm's going concern status
Integrating Islamic Environmental Ethics into Legal Frameworks: The Role of Hima, Primum Remedium, and Strict Liability in Protecting Mining-Affected Communities Hakim, Sofyan; Jalaluddin; Sukarni; Abas, Mujiburohman Abul; Jamil, Abdul; Hafizi, Muhammad Riza
Jurnal Studi Agama dan Masyarakat Vol 21 No 1 (2025): JURNAL STUDI AGAMA DAN MASYARAKAT
Publisher : IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jsam.v21i1.10014

Abstract

The increasing number of exploitations in mining is a threat, which has a serious impact on environmental damage and causes social, economic, and ecological losses. Meanwhile, the legal mechanism of environmental ethics has not been fully effective in terms of comprehensive protection in prevention or recovery. The study aimed to analyze the integration of Islamic environmental ethics principles into the legal framework of the role of hima conservation, primum remedium, and strict liability in strengthening environmental law. The method used normative juridical with a conceptual approach, case approach, and sources of Islamic law. The findings show that the hima conservation area is a place for traditional heritage conservation that maintains harmony among culture, humans, and the environment following the principle of maqasid syari’ah. Meanwhile, the limitation of industrial exploitation under the principle of primum remedium in positive law emphasizes the use of criminal law as a preventive measure and strict liability or absolute responsibility without any proof of fault. These three principles, if applied systematically into the framework of modern environmental law reform that integrates Islamic ethical principles into national environmental laws, will strengthen ecological justice and protection. It is supported by moral, cultural, and spiritual responsibility to protect the environment and build a sustainable legal system.
The Role of ESG Factors in Shaping Financial Performance: Insights from Malaysia’s Industrial Landscape Afani, Moh.; Abdani, Fadlil; Hafizi, Muhammad Riza
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.31252

Abstract

Purpose: This study aims to analyze the effect of ESG on the financial performance of energy and materials sector companies listed on Bursa Malaysia from 2021 - 2023. Method: This research uses a quantitative approach with a purposive sampling technique, and 23 companies were obtained as samples. Data was obtained from Refinitiv Eikon and financial statements, and SPSS 30.0 was used. To analyze the data. Companies that did not have complete ESG data from 2021-2023 were excluded from the analysis. Results: The results of this study show that environmental performance has a significant negative effect on financial performance, social performance has no significant direct effect on financial performance, while governance has a significant positive impact on financial performance. Implications: This study provides strategic recommendations for companies, investors, and regulators in managing sustainability issues to support sustainable long-term value creation. Novelty: This study focuses on energy and basic materials companies listed on Bursa Malaysia, an emerging market that is still relatively rare in the ESG literature. Meanwhile, most of the previous studies focused on developed countries that have stricter ESG regulations and more mature sustainability implementation.
Investigating the Practice of Financial Accounting Standards for Micro, Small and Medium Enterprise (Msmes): Evidence from Central Kalimantan Hafizi, Muhammad Riza; Akbar, Wahyu; Hakim, Sofyan; Misnaningsih, Lusy Nur
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.103

Abstract

This study aims to investigate the application of micro and small business financial reports. The approach taken in this research uses using descriptive qualitative method. Qualitative data through semi-structured interviews were collected from 27 main subjects, namely micro and small businesses. The interview lasted between 45 and 60 minutes, in addition to using observation and documentation techniques to investigate further the role of micro and small business reports as corroborating other forms of evidence. At the same time, the data validation technique uses source triangulation techniques for analysis of data collection, reduction, display and verification. The findings of the results of the investigation of the micro and small business financial reports show that micro and small businesses still need to be more optimal in implementing financial reports following the procedures for Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This is evidenced by 27 micro and small business subjects. Only two small business people were interviewed intensively and implemented the management of recording initial financial reporting activities, namely collecting transaction evidence; 25 other micro and small businesses did not record financial reports. This study contributes to the investigation of the application of micro and small business financial reports in the field by exploring the factors that cause the non-application of financial reports according to the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM).
Akuntabilitas Pengelolaan Keuangan Masjid Mengacu pada PSAK 45 Sukmana, Enriko Tedja; Hafizi, Muhammad Riza; Iyah
Jurnal Akuntansi Inovatif Vol 2 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v2i1.28

Abstract

Latar Belakang: Masjid adalah organisasi nirlaba yang bertujuan untuk melayani masyarakat dan mencapai tujuan keuangan. Salah satu cara untuk mencapai pengelolaan keuangan yang baik adalah dengan akuntabel. Hal ini dapat dicapai dengan menerapkan praktik akuntansi yang sesuai dengan PSAK No. 45. Namun sebagian besar masjid masih menghasilkan laporan keuangan dalam dua jalur yang tidak sesuai dengan PSAK No. 45. Tujuan: Penelitian ini bertujuan untuk mengetahui secara empiris praktik akuntansi di Masjid Raya Darussalam berdasarkan PSAK No. 45. Metode Penelitian: Jenis penelitian bersifat kualitatif. Subjek penelitian adalah pengelola Masjid Raya Darussalam yang melakukan pencatatan laporan keuangan. Penelitian dilakukan dengn observasi, wawancara dan dokumentasi. Sedangkan, dvalidasi data dilakukan dengan uji reliabilitas triangulasi sumber dan uji keterpercayaan. Hasil Penelitian: Masjid Raya Darussalam telah menerapkan praktik akuntansi berkaitan dengan penggunaan sumber daya publik. Manajemen memahami pentingnya pelaporan keuangan dan pencatatan laporan keuangan dalam konteks lembaga keagamaan, namun pencatatan laporan keuangan belum sesuai dengan PSAK No. 45 dan pengurus masjid belum memahami proses pembuatan laporan keuangan. Keaslian/Kebaruan Penelitian: Penelitian ini memberikan kontribusi terhadap perkembangan akuntansi di sektor publik, khususnya di sektor nirlaba.
PELUANG BISNIS ANGKRINGAN DI KOTA PALANGKA RAYA Hafizi, Muhammad Riza; Oktaviana, Nita
AL-QARDH Vol 2 No 2 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The people of Palangka Raya city in today's modern era made angkringan as a place of social interaction and place of consumption for all social layers of society. Therefore the authors seen the existence of business opportunities angkringan. Angkringan was a place to buy food and drink "typical". As for the formulation of the problem (1) How the sales strategy angkringan to achieve sales targets? (2) How was the business opportunity of angkringan in Palangka Raya city? (3) How was the feasibility of angkringan business in Palangka Raya city?
Co-Authors Abas, Mujiburohman Abul Abdul Jamil Afani, Moh. Ahmad Hanafi Akbar, Wahyu Al Hujjah Asianingrum Alex Fahrur Riza Ali Sadikin Anggraeni, Rara Arif Mubarok Aulia, Deanti Aviva, Itsla Yunisva Ayu Indira A’ang Adi Putra Barlian, Noer Aisyah Barlian Darmawan, Mualim Deanti Aulia Diah Wulandari Dyah Sulistiyo Rimbodo Enriko Tedja Sukmana Enriko Tedja Sukmana, Enriko Tedja Fadlil Abdani Geovani, Andrea Guntur Kusuma Wardana Guntur, Guntur Kusuma Wardana Hadi, Hadi Isman Haidi Hajar Widagdo Hakim, Sofyan Halipah, Nor Hasnita Hasnita Hasnita Hasnita Himawan, Hilmi Satria Insani, Jihan Dwi Isra Misra Iyah Jalaluddin Jamilah Jamilah Jelita Jelita jelita, jelita Karina Awalia Zahra Lina Kurniawati Lusy Nur Misnaningsih M. Ihsan Nur Rasid Mafrudhoh, Sokhifatul Majeed, Ali Nazar Mariatul Jannah Misnaningsih, Lusy Nur Misra, Isra Mutmainah Mutmainah Nita Oktaviana Nur Aisah Nurmala, Putri Oktaviana, Nita Priansyah, Dodi Purwaningsih, Umi Putri Mei Ismil Kholifah Putri Nurmala Putri, Danisha Yoananda Rivaldo, Ahmad Roudhatul Amalia Safitri, Aulia Ramadhanti Safitri, Novi Angga Siara Zazkia Juliana Putri Sofyan Hakim Sofyan Hakim Sukarni Suriyani, Elma Susiana Susiana Umi Purwaningsih Wahyu Akbar Zulkifli Zulkifli