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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
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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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

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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?
PENERAPAN UANG MUKA DI CATERING AULIA DAN CATERING HJ. WATI PERSFEKTIF EKONOMI ISLAM DI KOTA PALANGKA RAYA Hafizi, Muhammad Riza; Jelita, Jelita; Aulia, Deanti
AL-QARDH Vol 3 No 1 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Catering becomes a solution to consumers who want to fulfill their needs and wants without having to waste time and energy. This is also a challenge for a catering businessman to maintain and keep improving their service quality from time by time so can keep satisfying consumers. In the payment system, catering business is using down payment system. According to that case, to understand more about how the down payment application in Islamic economics perspective need to studied more details. This research aimed to analyze and understand (1) How are the down payment application of Catering Aulia and Catering Hj. Wati in Palangkaraya City. (2) How the buying and selling system with the down payment in Islamic economics perspective.The result of this research is the application of down payment in Catering Aulia and Catering Hj. Wati is an 'urf or a habit that is done both for catering owners and their customers. Application of down payment in catering payments in terms of the usual materials included in the 'urf fi'li, while in terms of good and bad judgments included into 'urf shahih. In practice, both in Catering Aulia and Catering Hj. Wati the amount of down payment is not specified. And if there is an order cancellation then the down payment will be refunded in full except at certain moments. Implementation of down payment viewed in terms advantages may be done as long as no party feels disadvantaged. Down payment made to avoid any breach between the catering owners and consumers.
What Drives Customer Satisfaction in Catering: Evidence from Palangka Raya Aulia, Deanti; Hafizi, Muhammad Riza
AL-QARDH Vol 7 No 2 (2022): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

The catering business in Palangka Raya is increasingly competitive, so it demands that business people maximize business performance to be able to compete. This study aims to analyze product quality and service quality provided by Catering Aulia on customer satisfaction. Using a quantitative approach, this sample was taken by using the purposive sampling technique. In total, 92
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.    
PENGARUH BOARD DIVERSITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH (BUS) TAHUN 2017-2023 Priansyah, Dodi; Hafizi, Muhammad Riza; Hanafi, Ahmad; Misra, Isra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31254

Abstract

This study aims to analyze the impact of board diversity and firm size on return on assets (ROA) in Islamic commercial banks in Indonesia from 2017 to 2023. Board diversity is measured by variables such as the percentage of women on the board, the average age of board members, and the education level of board members. Firm size is measured based on the total assets owned by the bank. The research method employed is multiple regression analysis using panel data consisting of annual reports of Islamic commercial banks registered with the Financial Services Authority (FSA) during 2017-2023. The research results indicate that board diversity, particularly the presence of women on the board, does not affect ROA. Additionally, the age of directors has a significant negative impact on ROA, while the education level of board members shows no effect on the bank's financial performance. Meanwhile, firm size has a considerable positive impact on ROA. This study contributes to the literature on corporate governance and financial performance in the Islamic banking sector by highlighting the significance of board diversity in enhancing financial performance.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Bagi Hasil Terhadap Belanja Daerah di Provinsi Kalimantan Tengah Tahun 2018-2022 A’ang Adi Putra; Muhammad Riza Hafizi; Karina Awalia Zahra
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i5.29035

Abstract

Pemerintah daerah berperan aktif dalam mengelola kekayaan daerah dan menggunakan belanja daerahnya masing-masing yang diatur dengan kebijakan yang bernama otonomi daerah. Otonomi daerah adalah kewenangan daerah otonom untuk mengatur dan mengurus kepentingan masyarakat setempat menurut prakarsa sendiri berdasarkan aspirasi masyarakat, sesuai dengan peraturan perundang-undangan. Penelitian ini bertujuan untuk mengetahui Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Bagi Hasil Terhadap Belanja Daerah Di Provinsi Kalimantan Tengan Tahun 2018-2022. Penelitian ini merupakan penelitian kuantitatif yang dilaksanakan di Provinsi Kalimantan Tengah. Populasi yang akan digunakan dalam penelitian ini adalah 5 kabupaten dan 1 kota selama 5 tahun, teknik pengumpulan data menggunakan teknik dokumentasi. Metode pengumpulan data menggunakan metode studi pustaka (library research). Teknik yang digunakan untuk menguji hipotesis adalah analisis jalur. Data diolah dengan bantuan aplikasi Statistical Package For Social Science (SPSS). Berdasarkan pengujian hipotesis yang dilakukan Pendapatan Asli Daerah Berpengaruh Positif dan Signifikan terhadap Belanja Daerah dengan nilai signifikansi 0,002 lebih kecil dari 0,05, Dana Alokasi Umum Berpengaruh Positif dan Signifikan terhadap Belanja Daerah dengan nilai signifikansi 0,000 lebih kecil dari 0,05, dan Dana Bagi Hasil berpengaruh positif dan signifikan terhadap Belanja Daerah dengan nilai signifikansi 0,000 lebih kecil dari 0,05.
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