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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Islamic Ecomonics Journal I-Finance Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Perisai : Islamic Banking and Finance Journal Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMM (Jurnal Masyarakat Mandiri) YUME : Journal of Management Jurnal Tabarru': Islamic Banking and Finance Syarikat : Jurnal Rumpun Ekonomi Syariah EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) ProBisnis : Jurnal Manajemen Golden Ratio of Finance Management Golden Ratio of Auditing Research Perbanas Journal of Islamic Economics and Business Al Tahdzib: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Islamic Economics and Finance KENDALI: Economics and Social Humanities Jurnal Pengabdian Masyarakat Bangsa Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Accounting Inaba Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Aksi Dosen dan Mahasiswa Jurnal Pengabdian Masyarakat Jurnal Kajian Akuntansi, Auditing dan Perpajakan Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Riset Akuntansi dan Bisnis Indonesia Cangkal : Jurnal Ilmu Sosial dan Humaniora
Citra Etika
Universitas Islam Negeri Raden Intan Lampung
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DETERMINANTS OF THE BALANCE OF PAYMENTS IN INDONESIA: A SHARIA ECONOMIC PERSPECTIVE Tubagus Iqbal Fajar; Dimas Pratomo; Citra Etika
I-Finance Journal Vol 11 No 2 (2025): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v11i2.31531

Abstract

This study aims to analyze the influence of foreign direct investment, inflation, and the difference between exports and imports on Indonesia's balance of payments, specifically for the period 2015-2024, both partially and simultaneously, using a sharia economic perspective. This study employed descriptive quantitative research. The data analysis method used was multiple regression analysis. The results of this study indicate that foreign direct investment (FDI) has a partial effect on Indonesia's balance of payments. Increasing FDI flows into Indonesia can make a positive contribution through additional foreign capital, increased production capacity, and job creation, which supports international trade performance. Exports have a partial effect on Indonesia's balance of payments. High export values ​​can provide a positive signal regarding the fundamental condition of the Indonesian economy. Imports have a partial effect on Indonesia's balance of payments. Increased imports contribute positively, especially if the imports are in the form of capital goods, technology, or raw materials. The inflation rate affects Indonesia's balance of payments. Increased inflation has a significant effect on the balance of payments.
Sharia Audit in Indonesia: Implementation, Challenges, And Future Prospects: Audit Syariah di Indonesia: Implementasi, Tantangan, dan Prospek Masa Depan Andueriganta Fadhlihi; Fenni Yufantria; Citra Etika
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1870

Abstract

This study aims to examine how the implementation of Sharia audit is carried out in Indonesia and to identify the challenges that must be addressed for future development. This research employs a qualitative approach using a literature review method. The findings of this study indicate several issues in the development of Sharia audit in Indonesia, including weak regulations related to Sharia auditing, limited numbers and competencies of Sharia auditors, and the absence of a comprehensive Sharia audit standard. These findings highlight the need to strengthen the regulatory framework, enhance auditor competencies, and establish national Sharia audit standardization to reinforce governance, accountability, and public trust in Indonesia’s Islamic financial institutions.  
Effect of Financial Distress, Capital Intensity, and Corporate Social Responsibility on Tax Aggressiveness (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2024) Dea Angraeni; Suhendar Suhendar; Citra Etika
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.7402

Abstract

The purpose of this study was to determine whether financial distress, capital intensity and corporate social responsibility affect tax aggressiveness. The theory used in this study is the theory of agency. This study uses secondary data obtained using the method of document study. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2024. Sample selection in this study using purposive sampling method. The number of companies that have this criterion is 17 companies. Multiple linear regression analysis technique used as a data analysis technique using SPSS version 25. The results showed that financial distress has a negative and significant effect on tax aggressiveness. Capital intensity has a positive and significant effect on tax aggressiveness. Corporate social responsibility has a negative and significant effect on tax aggressiveness. Financial distress, capital intensity and corporate social responsibility simulatedly affect tax aggressiveness. In previous studies provide inconsistent results so this research is important to do in order to find results that are relevant to the current policy.
Co-Authors Adesta, Revsi Adi Apriadi Adib Fachri Adinda, Delvira Rahma Ahmad Habibi Alfahraby, Muhammad Zaky Amrina Rosyada Ana Musta’anah Andueriganta Fadhlihi Apriliani, Khaerani Attaqi, Rima Billah Cris Kuntadi David Fergiawan Dea Angraeni Desi Fitria Diah Mukminatul Hasimi Diah Mukminatul Hasimi Dimas Pratomo Dino Fernandi Dirga Ananda Syahputra El Vito Kumala Fadila Wahyu Amanda Fenni Yufantria Fuadan, LukLuk Fu’ad, Zainal Geodimas Wibowo Hanif, H. Hasyimi, Diah Mukminatul Heni Verawati Heri Junaidi Herliyanti, Cici Ilma Amalia, Ilma Janah, Selin Puspo Juliya Maulina Junaini Bustami Kristianto, Aditia Dwi Kurniawan, Dwi Agus Liya Ermawati M. Iqbal Fasa M. Yusuf Bahtiar Marheni Marheni Mega Fatimah Rosana Meta Priska Yulita Meti Elisa Pitri Mismiwati Mutinah Mutinah Nadia Emilia NILAWATI Nur Alam, Hendri Nurazizah, Sania Nurfikri, M Azkia Nursidik Nursidik Oktafia, Selva Pratomo, Dimas Putri, Regita Ayu Rachmania Rachmania Rachmania, Rachmania Rafiudin, Muhammad Randy Izza Rahma Nur Anisa Rahmah, Shafa Febriliani Rara Hardianti Rio Dermawantoro Rosydalina Putri Ruslan Abdul Ghofur Safitri, Cindi Serly Setia Diwanti Shilamaya, Putri Shinta Rahmatika Solihah, Adinda Putri Zakiyatus srifariyati srifariyati Suhendar Suhendar Syamsul Hilal Taufiqurohman, Taufiqurohman Tubagus Iqbal Fajar Tulus Suryanto Tunnisa, Ilma Hikma Ulfa Sofiana Veri Yulianto Wahyudi, Tertiarti Weni Rosilawati Yulis Juncy Aprida Yulistia Devi Yunita, Dhea