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All Journal Jurnal Akuntansi & Auditing Indonesia Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Ibn Abbas JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Cakrawala Repositori Imwi Economics and Digital Business Review Journal of Economics and Business UBS Jurnal Kesehatan Tambusai International Journal of Social Service and Research Jurnal Bina Bangsa Ekonomika Lathaif: Literasi Tafsir, Hadis dan Filologi E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JER Atestasi : Jurnal Ilmiah Akuntansi SALSABIL : Journal of Sharia and Economic Law Islamic Studies and Education Journal
Zulfikar Zulfikar
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Living Hadis dalam Praktik Donasi Digital di Indonesia: Transformasi Sedekah dan Resepsi Muslim di Era Fintech Zulfikar Zulfikar; Muhammad Zaid Alfaizi; Muh. Hasbil Baharuddin; Muharik Faqih; Fatchurrohman Anggara Rofi Al Hafidz
Lathaif: Literasi Tafsir, Hadis dan Filologi Vol. 5 No. 1 (2026): Lathaif: Literasi Tafsir, Hadis dan Filologi
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/lathaif.v5i1.17019

Abstract

The development of financial technology (fintech) has transformed the pattern of philanthropy among Indonesian Muslim society, particularly in charitable giving practices that are increasingly integrated with digital donation platforms. This phenomenon reflects a new transformation in the reception of hadiths concerning almsgiving, which were previously practiced predominantly through direct social relations. This study aims to analyze the forms of living hadith in digital donation practices, the transformation of charitable values, and Muslim society’s reception of hadiths on almsgiving in digital spaces. The study employs a qualitative method using a living hadith approach and socio-religious analysis. Data were collected through digital observation, documentation of online donation platforms such as Kitabisa, e-wallet donation features, mosque QRIS systems, and literature studies on hadith and digital Islamic philanthropy. The findings reveal that digital donation practices represent a new form of living hadith through the reproduction of narratives on the virtues of charity, the visualization of religious symbols, and social media-based philanthropic campaigns. The study also finds a shift in charitable practices from personal relations toward technology-based systems, including the transformation of secret charity into publicly displayed charity within digital spaces. In addition to expanding social participation among Muslims, the culture of digital donation has also contributed to the commodification of religiosity and the reception of hadiths shaped by social media logic and internet visual culture.
Reconstructing Higher Education Perceptions amid the Strengthening of Non-Academic Success Narratives among Indonesian Youth Zulfikar
Islamic Studies and Education Journal Vol. 1 No. 2 (2026): April
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/isej.v1i2.165

Abstract

The rapid development of social media has strengthened the dissemination of non-academic success narratives that position wealth, popularity, and entrepreneurial achievement as primary indicators of success. Although numerous studies have examined the relationship between education, social mobility, and youth aspirations, limited attention has been given to how these narratives shape perceptions of higher education among Indonesian youth. This study aims to analyze the shifting meaning of higher education among Indonesian youth and reconstruct its role within the framework of human development and social progress. This research employed a narrative literature review using a sociology of education perspective. A total of 45 academic sources, including journal articles, scholarly books, policy reports, and publications from national and international institutions, were analyzed through qualitative content analysis. The findings indicate that the growing prominence of non-academic success narratives has shifted educational orientation from intellectual and character development toward short-term economic considerations. Higher education is increasingly evaluated through a cost-benefit perspective and compared with alternative pathways to success perceived as faster and more practical. The novelty of this study lies in the integration of educational sociology and digital culture perspectives to explain the changing social meaning of higher education in contemporary society. The findings emphasize the importance of reconstructing higher education as a means of developing competencies, critical thinking, and social responsibility in the digital era.
Maqāṣidī Interpretation of Environmental Verses as a Solution to the Ecological Crisis and Global Climate Change Zulfikar Zulfikar; Herliana Setyaning Pramesti; Khairunnisa Radhwa Nazihah; Khoirul Harisin; Muhammad Naufal Zulfikar
Ibn Abbas : Jurnal Ilmu Alquran dan Tafsir Vol 9, No 1 (2026): JANUARI - JUNI
Publisher : Magister Ilmu Al-Qur'an dan Tafsir UINSU Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51900/ias.v9i1.29641

Abstract

The ecological crisis and global climate change have become multidimensional problems affecting human survival and environmental sustainability. Environmental destruction, including deforestation, pollution, excessive exploitation of natural resources, and increasing carbon emissions, reflects a moral and spiritual crisis in the relationship between humans and nature. This study aims to analyze environmental verses in the Qur’an through a maqāṣidī interpretation approach in order to formulate ecological values relevant to addressing the global environmental crisis. This research employs a qualitative library research method using a thematic interpretation (maudhu‘i) approach. Primary data were obtained from Qur’anic verses related to the environment, while secondary data were collected from classical and contemporary tafsir literature as well as scientific studies on ecology and climate change. The analysis was conducted through the maqāṣid al-syarī‘ah approach to uncover the universal objectives of the Qur’an in preserving environmental balance and sustainability. The findings reveal that the Qur’an positions humans as khalifah with ethical responsibilities to protect and preserve nature. The principles of hifẓ al-bi’ah, the prohibition of fasād fi al-arḍ, and the concept of balance (mīzān) constitute the primary foundations of Qur’anic ecological ethics. The maqāṣidī interpretation of environmental verses further emphasizes that environmental preservation is not merely a social obligation but also a religious and humanitarian responsibility on a global scale. Therefore, the maqāṣidī approach offers a contextual and relevant ecological paradigm of the Qur’an in responding to the contemporary climate crisis.
Pengaruh Financial Distress, Cash Holdings, dan Profitabilitas Terhadap Manajemen Laba dengan Syaria Supervisory Board sebagai Variabel Moderasi Ajeng Suci Mawa Rindani; Zulfikar Zulfikar
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2680

Abstract

One of the goals of a company is to generate profits or large profits from the results of its operational activities, where a company can be considered good when the company can achieve and maximize its profits, profit management is one of the manager's choices in accounting policies to achieve some of its goals. Profit management can be done in the form of income increasing or income decreasing, depending on the needs and goals to be achieved. A company's profit management actions are carried out by way of income increasing or income decreasing, depending on the needs and goals to be achieved. n profit. This study aims to analyze the effect of financial distress, cash holding, and profitability on earnings management with the sharia supervisory board as a moderating variable. The population used is all sharia banking companies registered with the Financial Services Authority (OJK) for the period 2020 to 2023, totaling 33 companies. This study is a quantitative study through the use of secondary data. Using the purposive sampling method, namely sampling based on certain criteria so that 23 companies were obtained, and 92 samples for four years, with final data of 79 samples. Using multiple linear regression techniques and MRA. The results of the study show empirical evidence that profitability affects management earnings, the higher the profitability the lower the management earnings. The higher the profitability of the company, the more motivated it will be to present its actual financial statements without the need to practice earnings management. While the level of financial distress of a company does not affect earnings management. The condition of a company experiencing financial difficulties does not always encourage the company to carry out earnings management. Likewise, a company's cash holding has nothing to do with earnings management. In addition, the Sharia Supervisory Board as a moderating variable can moderate the effect of profitability on earnings management, weakening the effect of profitability on earnings management practices, because of the control and also sharia ethics that must be upheld by the company.
PENGARUH TARIF PAJAK, MEKANISME PEMBAYARAN PAJAK, SANKSI PAJAK DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PATI Silvana Rahmawati; Zulfikar
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19443

Abstract

Taxes are the main source of state revenue and play a crucial role in infrastructure development and public service provision. MSMEs, as the dominant business sector in Indonesia, have significant potential to contribute to tax revenue. However, the tax compliance level of MSME taxpayers remains low. This study aims to analyze the effect of tax rates, tax payment mechanisms, tax sanctions, and tax awareness on the tax compliance of MSMEs in Pati City. This research uses a quantitative approach with primary data collected through questionnaires from 108 MSME respondents. The sampling technique used is convenience sampling. The results show that all four independent variables have a positive and significant effect on taxpayer compliance. This means that lower tax rates, easier and more transparent payment mechanisms, strict tax sanctions, and high awareness among taxpayers contribute to improved MSME tax compliance. Keywords : Tax, MSMEs, Tax Rate, Tax Sanction, Taxpayer Compliance, Tax Awareness, Pati City
Peningkatan Nilai Perusahaan Melalui Enterprise Risk Management dan Intellectual Capital Nabilla Putri Yumantyo; Zulfikar Zulfikar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 2 (2026): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i2.2502

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh Enterprise Risk Management (ERM) dan Intellectual Capital terhadap nilai perusahaan pada perusahaan sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021–2024. Sektor food and beverage dipilih karena memiliki peran penting dalam perekonomian Indonesia serta menghadapi dinamika bisnis pada masa pemulihan pascapandemi, sehingga pengelolaan risiko dan modal intelektual menjadi semakin penting untuk meningkatkan nilai perusahaan. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampling dan menghasilkan 129 observasi. Nilai perusahaan diproksikan dengan Tobin’s Q, Enterprise Risk Management diukur menggunakan Enterprise Risk Management Disclosure (ERMD), sedangkan Intellectual Capital diukur menggunakan metode Value Added Intellectual Coefficient (VAIC) yang terdiri atas Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA). Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS 25 setelah melalui pengujian asumsi klasik. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa Enterprise Risk Management (ERM) berpengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan Value Added Capital Employed (VACA) berpengaruh positif dan signifikan terhadap nilai perusahaan. Sebaliknya, Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA) tidak berpengaruh signifikan terhadap nilai perusahaan. Implikasi: Hasil penelitian menunjukkan bahwa perusahaan perlu mengoptimalkan pengelolaan modal yang dimiliki serta meningkatkan kualitas pengungkapan risiko dan modal intelektual untuk memperkuat transparansi, meningkatkan kepercayaan investor, dan mendukung peningkatan nilai perusahaan.
Determinan Minat Investasi Mahasiswa di Pasar Modal Syariah Yeni Tri Wulandari Tri Wulandari; Zulfikar
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1387

Abstract

Penelitian ini mengkaji pengaruh pengetahuan investasi, risiko, pelatihan, motivasi, modal minimal, pendapatan individu, dan kemajuan teknologi terhadap minat investasi mahasiswa Akuntansi Universitas Muhammadiyah Surakarta. Data yang dikumpulkan sebanyak 96 mahasiswa aktif yang termasuk dalam kriteria penelitian. Hasilnya menunjukkan bahwa pengetahuan investasi, risiko, pelatihan, motivasi, pendapatan individu, dan kemajuan teknologi tidak mempengaruhi minat investasi mahasiswa, sementara modal minimal memiliki pengaruh positif terhadap minat investasi mahasiswa
THE EFFECT OF SUSTAINABILITY REPORTING, FOREIGN OWNERSHIP, LEVERAGE, AND PROFITABILITY ON COMPANY VALUE Prawita Lestari Ning Katresnan; Zulfikar Zulfikar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/xbejra42

Abstract

This study aims to examine the effect of sustainability reporting (SR), foreign ownership (FO), leverage (LEV), and profitability (ROA) on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research employs a quantitative associative approach using secondary data obtained from annual reports and financial statements. Samples were selected purposively based on listing consistency, completeness of financial statements, and availability of relevant variables. Data analysis was conducted using multiple linear regression in SPSS, supported by classical assumption tests and hypothesis testing (F-test, t-test, Adjusted R²). The results indicate that sustainability reporting disclosure has a positive and significant effect on firm value, suggesting that comprehensive SR information enhances company reputation and investor confidence. Profitability (ROA) and leverage (LEV) also have a positive and significant impact, supporting asset efficiency, earnings performance, and the trade-off theory in debt management. In contrast, foreign ownership does not significantly affect firm value, indicating relatively passive involvement of foreign investors. The study is limited by its observation period, focus on the manufacturing sector, and a limited set of variables, so future research is recommended to expand the scope of sectors, periods, and variables.
SUSTAINABILITY REPORTING, GOOD CORPORATE GOVERNANCE, DAN TAX AVOIDANCE Vainaya Najwanadia; Zulfikar Zulfikar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kxtegm43

Abstract

Penelitian bertujuan menganalisis pengaruh corporate sustainability reporting dan mekanisme good corporate governance terhadap praktik tax avoidance pada perusahaan sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Mekanisme Good Corporate Governance dikaji melalui jumlah dewan direksi, kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit, sedangkan tax avoidance diukur menggunakan cash effective tax rate (CETR). Penelitian mengaplikasikan pendekatan kuantitatif dengan desain kausal. Sampel penelitian didapatkan melalui metode purposive sampling sehingga menghasilkan 57 perusahaan dengan total 163 observasi. Data dimanfaatkan berupa data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan. Teknik analisis data menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Temuan menginformasikan bahwasanya corporate sustainability reporting dan jumlah dewan direksi berpengaruh signifikan terhadap praktik tax avoidance. Sementara itu, kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit tidak berpengaruh signifikan terhadap tax avoidance. Selain itu, variabel kontrol profitabilitas dan leverage terbukti berpengaruh terhadap praktik penghindaran pajak perusahaan. Studi juga membuktikan bahwasanya transparansi pelaporan keberlanjutan dan peran strategis manajemen memiliki kontribusi dalam memengaruhi kebijakan penghindaran pajak perusahaan, sementara efektivitas mekanisme pengawasan formal masih belum optimal. Penelitian ini diharapkan dapat memberikan implikasi bagi regulator dan manajemen perusahaan dalam memperkuat kualitas tata kelola perusahaan dan meningkatkan kepatuhan perpajakan
Peningkatan Kinerja Keuangan Melalui Implementasi Corporate Social Responsibility, Corporate Governance dan Struktur Modal Kesya Adinda Sukarno; Zulfikar
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.308

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), board of directors, board of commissioners, audit committee, and capital structure on the financial performance of Consumer Non-Cyclicals companies on the Indonesia Stock Exchange for the 2021–2023 period. Using a quantitative approach and purposive sampling, a sample of 27 companies with 79 observations data was obtained after outlier elimination. Data analysis using multiple linear regression with SPSS. The results partially show that CSR, the board of directors, and the board of commissioners have no significant effect on financial performance. Conversely, the audit committee and capital structure have a negative and significant effect. Simultaneously, all independent variables significant affect financial performance with an Adjusted R Square of 0.345 (34.5%), while the rest is influenced by other factors outside the model. These findings emphasize the importance of effective corporate governance and proper capital structure management in maintaining company’s financial stability.
Co-Authors Abdul Conteh Adiesty Yulia Rahma Afthon Azharul Umam Ajeng Suci Mawa Rindani Andy Dwi Bayu Bawono Aulia Az-Zahra Berliana Putri Danang Aji Nugraha Devita Lestyoutari Dewita Puspawati Esti Windarti Faridah Andini Sriwidayati Putri Fatchurrohman Anggara Rofi Al Hafidz Fauzy Dwi Hanan Fiqca Afanji Hastu Sarkoro Helmi Attariq Fadhlurrahman Hendri Hermawan Adinugraha Heppy Purbasari Herliana Setyaning Pramesti Isma Widiyasmara Kesya Adinda Sukarno Khairunnisa Radhwa Nazihah Khoirul Harisin Lamin Kaira Muh. Hasbil Baharuddin Muhammad Naufal Zulfikar Muhammad Zaid Alfaizi Muharik Faqih Mujiyati Nabila Sani Fitri Firdhani Nabilla Putri Yumantyo Nirma Febyanti Noer Sasongko Prawita Lestari Ning Katresnan Ratih Wahyu Pratiwi Restu Hamzah Fanzuri Rinda Kurniawati Rizqita Nur Fadhilah Rosida Nur Syamsiyati Sanja Zakiyah Luthfah Silvana Rahmawati Sri Wahyuni Sugiarti Sugiarti Taufiq Dwi Saputra Triyono Triyono Vainaya Najwanadia Yeni Tri Wulandari Tri Wulandari