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All Journal Journal of Islamic Accounting and Finance Research Journal of Digital Marketing and Halal Industry
Muchammad Fauzi
Universitas Islam Negeri Walisongo Semarang
Religion Economics, Econometrics & Finance

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The effect of sharia share selection based on financial ratio and corporate governance mechanism on the quality of company profit Nida Ulya Sofana; Faris Shalahuddin Zakiy; Muchammad Fauzi; Singgih Muheramtohadi; Najim Nur Fauziah
Journal of Islamic Accounting and Finance Research Vol 3, No 2 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.2.8671

Abstract

Purpose - This study aims to obtain empirical evidence regarding the effect of Islamic stock selection based on financial ratios (debt to assets ratio, debt to equity ratio, non-halal income ratio) and corporate governance mechanisms (managerial ownership, independent commissioners, institutional ownership, audit committee) on company earnings quality.Method - The population of this research is all companies that are members of the Indonesian Sharia Stock Index in 2017-2019. The sample selection used purposive sampling method and obtained 67 sample companies. This study uses secondary data with multiple linear regression analysis method.Result - Debt to assets ratio, managerial ownership, institutional ownership, and audit committee have no significant positive effect on earnings quality. The ratio of non-halal income has a negative and significant effect on earnings quality. Meanwhile, the debt to equity ratio and independent commissioners do not have a significant negative effect on earnings quality.Implication - Companies that are members of the Indonesian Sharia Stock Index are expected to be able to improve the quality of their financial reports. On the other hand, investors are expected to find out and study the company's annual report as a material consideration for investment decisions.Originality - The originality of the research is this study intends to develop previous research by examining the selection criteria for sharia shares and corporate governance mechanisms.
The effect of tax planning, company value, and leverage on income smoothing practices in companies listed on Jakarta Islamic Index Novia Megarani; Warno Warno; Muchammad Fauzi
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3733

Abstract

Purpose - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.Method - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.Result - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.Implication - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.Originality - The research is the first study that describe use sharia relate income smoothing.
The Concept of Ifta 'in Establishing Halal Law (Study of Usul fiqh on Legal Determination Methods) Muchammad Fauzi; Amalia Nur Azizah; Lena Nurfauziyah
Journal of Digital Marketing and Halal Industry Vol 1, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2019.1.1.4776

Abstract

Fatwa and qadla activities as a form of delivering the laws of God, are the great mandate. In addition to requiring intellectual expertise, the fatwa giver must have moral virtue and spiritual intelligence. Indeed, this should be the figure of a scientist, especially the scholars who pursue Shari'a scientific fields. They must be able to create a balance between the power of reason and intuition of dhikr. Plus the level of concern for the social environment of the community. Because in their hands the change agenda is carried out.
Co-Authors Amalia Nur Azizah Faris Shalahuddin Zakiy Lena Nurfauziyah Najim Nur Fauziah Nida Ulya Sofana Novia Megarani Singgih Muheramtohadi Warno Warno