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All Journal EL-MUHASABA ASAS : Jurnal Hukum Ekonomi Syariah 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 Jurnal Ilmu Hukum Tambun Bungai ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Indonesian Journal of Islamic Economics and Business Kafa’ah: Journal of Gender Studies Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Cendekia Keuangan Journal Of Islamic Social Finance Management AMALA Jurnal Pengabdian Kepada Masyarakat 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 International Journal of Islamic Business and Economics (IJIBEC) JIMEKA RAGAM: Journal of Statistics and Its Application

Muhammad Riza Hafizi

Institut Agama Islam Negeri Palangka Raya

Author-ID : 1335590

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Normative Review of Economic Democracy In The Indonesian Sharia Banking Legal Framework Riza Hafizi, Muhammad; Rahman, Zainur
Jurnal Ilmu Hukum Tambun Bungai Vol 9 No 1 (2024): June 2024
Publisher : Sekolah Tinggi Ilmu Hukum Tambun Bungai Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61394/jihtb.v9i1.379

This research is a normative review of economic democracy within the legal framework of Indonesian sharia banking. In this context, this article aims to explore how the principles of economic democracy are reflected in the legal regulation of Islamic banking in Indonesia. The research method used is a normative approach involving a literature review and legal analysis of sharia banking regulations in Indonesia. The research results show that bank regulations in Law no. 7 of 1992, Law no. 10 and 21 of 1998, as well as other regulations, consistently promote democratic principles in Indonesia's national financial system. The Indonesian sharia banking institutional system which began in December 1983 marked an important first step in integrating sharia principles into the national banking system. Apart from that, the importance of the prudential principle in regulating sharia banking in Indonesia is also emphasized in this research. The precautionary principle aims to ensure that banks operate legally and in accordance with the principles of sharia law, as well as to protect consumer interests. This research provides valuable insight into how economic democracy is reflected in Indonesia's Islamic banking legal framework. The implications of these findings can be used to increase understanding of the importance of economic democracy in building an inclusive and sustainable financial system in Indonesia.

Creative Economic Empowerment of Wool and Polyester Hand Craft at the Bina Sejahtera Orphanage Palangka Raya Rahman, Nur Fuadi; Safitri, Novi Angga; Arifin, Muhammad Zainal; Syarifuddin; Riza Hafizi, Muhammad
Amala Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): May 2022
Publisher : Faculty of Economics and Islamic Business State Islamic University of Palangka Raya

The COVID-19 pandemic gave birth to a policy of learning from home or online learning. This policy raises various problems, one of which is saturation in online learning activities. This boredom is also felt by the children of the Bina Sejahter Orphanage because they only focus on studying at home (the orphanage) and they have a lot of free time left. Free time that is owned by the children in the orphanage that can be used for useful things, one of which is making handicrafts. One of the handicrafts that produce economic value, namely handicrafts from wool and polyester yarn. From wool and polyester we can make various kinds of handicrafts such as flowers, flower pots, key chains, souvenirs, brooches, mask hooks, wall hangings, knitting bags, and others. For this reason, the implementers of community service activities of the Syari'ah Economics Study Program, Faculty of Economics and Islamic Business IAIN Palangka Raya carry out community service by providing Creative Economy Empowerment Assistance for Handicrafts from Wool and Polyester Yarn at the Bina Sejahtera Orphanage, Palangka Raya City. The children and also the caretaker of the orphanage were very enthusiastic about participating in the activities held.

Pengaruh Akuntabilitas dan Transparansi Terhadap Kepatuhan Muzakki dalam Membayar Zakat Profesi Safitri, Aulia Ramadhanti; Hafizi, Muhammad Riza; Himawan, Hilmi Satria; Mafrudhoh, Sokhifatul
Jurnal Bisnis Vol. 12 No. 1 (2024): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v12i1.69

Tujuan: Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh akuntabilitas dan transparansi terhadap kepatuhan muzakki dalam membayar zakat profesi dalam lingkup ASN di IAIN Palangka Raya. Metodologi/Pendekatan: Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel berupa simple random sampling, melibatkan 70 responden yang merupakan ASN di IAIN Palangka Raya. Analisis data dilakukan menggunakan SPSS versi 26, mencakup analisis deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, serta uji hipotesis. Hasil: Hasil penelitian menunjukkan bahwa variabel akuntabilitas dan transparansi memiliki pengaruh positif dan signifikan terhadap kepatuhan muzakki ASN IAIN Palangka Raya dalam membayar zakat profesi. Implikasi Praktis: Penelitian ini memberikan rujukan bagi ASN dan unit pengelola zakat membuat kebijakan mengenai zakat penghasilan. Kebaruan: Penelitian ini akan berfokus pada analisis komponen yang dapat memberikan informasi dan data tentang zakat profesi di IAIN Palangka Raya.

Religious Moderates the Influence of Investment Knowledge on Interest in Investing in Green Sukuk Aulia, Deanti; Hafizi, Muhammad Riza; Mutmainah, Mutmainah; Majeed, Ali Nazar
AL-QARDH Vol 9 No 2 (2024): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

Green sukuk are securities whose issuance proceeds are used to finance environmental projects (green projects). The issuance of green sukuk follows the mechanism for issuing state sukuk, as well as the contracts used in the issuance by Sharia principles. This research aims to determine public interest in investing in green sukuk to encourage sustainable development in the financial sector in Indonesia. This research involved 251 respondents from several universities in Central Kalimantan Province as research respondents. Analysis was carried out using partial least squares structural equation modeling with SEM PLS. The findings from the structural model show that the research model is structurally good because it meets all the model criteria. Overall, investment knowledge (KNE) is an important determinant that directs individual decisions to invest in environmentally friendly Sharia financial instruments. Finally, the research findings conclude that religiosity strengthens people's interest in investing in environmentally friendly Sharia financial instruments

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

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

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

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

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).

GENDER EQUALITY-BASED ECONOMIC GROWTH IN SOUTHERN KALIMANTAN PROVINCE Farid, Fuad Muhajirin; Rahkmawati, Yeni; Hafizi, Muhammad Riza; Fidiyaningsih, Yani; Salsabila, Nur; Sidauruk, Verina Rosalin Br
Kafa`ah: Journal of Gender Studies Vol 14, No 2 (2024)
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jk.v14i2.738

Gender equality is one of the issues of several Sustainable Development Goals (SDGs), in the economic development sector is one of the targets in sustainable development. Gender equality is the condition of providing opportunities for women and men to be equal / comparable in enjoying rights as individuals, socially with the opportunity to own objects, opportunities, resources and enjoy the benefits of development results. The purpose of this study is to identify the influence of gender roles on economic growth in South Kalimantan Province, and determine the recommendations given as a basis for policies to increase economic growth based on gender equality in South Kalimantan Province. The method used in analyzing is panel data regression modeling. The results of this study concluded that based on the results of the Chow and Hausman tests, the Fixed Effect Model (FEM) is the right model to use in modeling gender equality-based economic growth in South Kalimantan Province with an R-Squared value of 0.5722, with the intention of being able to identify economic growth in South Kalimantan Province by 57.22% based on gender equality. Keyword: Gender Equality, Economic Growth, and Panel Data Regression

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

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

Co-Authors Abas, Mujiburohman Abul Abdul Jamil Afani, Moh. Ahmad Hanafi Akbar, Wahyu Al Hujjah Asianingrum Alex Fahrur Riza Ali Sadikin Amalina Putri Syahira Anggraeni, Rara Annisa Mahfuzah ANNISA SAYYID Arif Mubarok Asyahri, Yusuf Atika Zahra Aufa, Naufatti Aulia, Deanti Aviva, Itsla Yunisva Ayu Indira A’ang Adi Putra Barlian, Noer Aisyah Barlian Darmawan, Mualim Deanti Aulia Diah Wulandari Dyah Sulistiyo Rimbodo El Wafa, Faqih Enriko Tedja Sukmana Enriko Tedja Sukmana Enriko Tedja Sukmana Enriko Tedja Sukmana, Enriko Tedja Fadlil Abdani Fahreza Setiawan, Rahmad Farid, Fuad Muhajirin Fauzi Aseri, Akh Fidiyaningsih, Yani Fuad Muhajirin Farid Gelu Savira Dwi Cahyani Geovani, Andrea Gita Cahyani Guntur Kusuma Wardana Guntur, Guntur Kusuma Wardana Hadi, Hadi Isman Haidi Hajar Widagdo Hakim, Sofyan Halipah, Nor Hanief Monady Hasnita Handayani Hasnita Hasnita Hasnita Hasnita Himawan, Hilmi Satria Insani, Jihan Dwi Isra Misra Iyah Jalaluddin Jamilah Jamilah Jefry Tarantang 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 Muhaimin Muhaimin - Muhammad Noval Muhammad Zainal Arifin, Muhammad Zainal Mutmainah Mutmainah Nita Oktaviana Nur Aisah Nur Fuadi Rahman Nurmala, Putri Oktaviana, Nita Priansyah, Dodi Purwaningsih, Umi Putri Mei Ismil Kholifah Putri Nurmala Putri, Danisha Yoananda Rahmad Kurniawan Rahman, Zainur Riska Agustin Rivaldo, Ahmad Roudhatul Amalia Safitri, Aulia Ramadhanti Safitri, Novi Angga Salsabila, Nur Siara Zazkia Juliana Putri Sidauruk, Verina Rosalin Br Sirajul Arifin Siti Kalimah Sofyan Hakim Sofyan Hakim Sofyan Hakim Solly Aryza Sukarni Suriyani, Elma Susiana Susiana Umi Purwaningsih Wahyu Akbar Wehdawati Wehdawati Yeni Rahkmawati Zulkifli Zulkifli

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