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All Journal MUQTASID Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Muqtasid: Jurnal Ekonomi dan Perbankan Syariah At-Tawassuth: Jurnal Ekonomi Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Nizham Journal of Islamic Studies Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Riayah: Jurnal Sosial dan Keagamaan Ulumuna Jurnal Disrupsi Bisnis Jurnal Terapan Manajemen dan Bisnis Jurnal Media Informatika Salam (Islamic Economics Journal) Perbanas Journal of Islamic Economics and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Neo Journal of economy and social humanities Priviet Social Sciences Journal Paradoks : Jurnal Ilmu Ekonomi Jurnal REP (Riset Ekonomi Pembangunan) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Cendekia Ilmiah JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Madnasir Madnasir
Universitas Islam Negeri Raden Intan Lampung
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Influence of Tax Minimization, Debt Covenant, and Exchange Rate on Transfer Pricing in an Islamic Economic Perspective: Study on Transportation and Logistics Companies Listed on the Indonesia Stock Exchange 2021-2023 Fadia Nazwari; Madnasir Madnasir; Suhendar Suhendar
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 12, No 1 (2025): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v12i1.7350

Abstract

This study examines the influence of tax minimization, debt covenants, and exchange rates on transfer pricing practices among transportation and logistics companies listed on the Indonesia Stock Exchange from 2021 to 2023. Adopting a quantitative approach, the research employs secondary panel data collected from corporate financial reports and the official IDX database. A purposive sampling method was used to select 14 firms, resulting in 42 firm-year observations. Data analysis was conducted using multiple linear regression with MS Excel and IBM SPSS 30. The results show that, individually, tax minimization and debt covenants have no significant effect on transfer pricing, while the exchange rate has a positive but statistically insignificant impact. However, when considered jointly, all three variables exert a significant and positive influence on transfer pricing decisions. From the perspective of Islamic economic law, transfer pricing practices should adhere to the principles of justice (ʿadl), transparency, and truthfulness, while avoiding manipulative behavior that undermines public interest and state revenue. This study offers a normative framework to assess whether prevailing transfer pricing strategies in the logistics sector align with or deviate from the objectives of Islamic law (maqāṣid al-sharīʿah), particularly in terms of financial ethics and distributive equity. The key contribution of this research lies in providing empirical evidence on the determinants of transfer pricing within an Islamic legal-economic framework—an area that remains underexplored in emerging market contexts. Moreover, the findings offer practical implications for fiscal authorities and policymakers in designing tax and financial regulations that not only promote economic efficiency but also uphold Islamic ethical standards and good Sharia governance
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LINGKUNGAN DALAM TINJAUAN EKONOMI ISLAM Refy Abelia Putri; Madnasir Madnasir; Ersi Sisdianto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7493

Abstract

This research analyzes environmental degradation in Indonesia's manufacturing hubs, which often overlook the principle of natural balance (mizan). The objective is to examine the influence of industrial agglomeration, externalities, and environmental investment on the Environmental Quality Index (EQI) from an Islamic Economics perspective. The method employed is panel data analysis across 10 manufacturing provinces for the 2018-2024 period. Based on statistical tests (Chow and Hausman tests), the Fixed Effect Model (FEM) was selected as the best estimation model for this study. Results indicate that industrial agglomeration and externalities have a positive and significant effect on environmental quality, while environmental investment has a positive but non-significant effect. Simultaneously, all three variables significantly influence the EQI. These findings emphasize the importance of internalizing Hifdzul Biah values in industrial policy to prevent environmental destruction (fasad).
The Effect of Islamic Social Reporting (ISR) and Corporate Zakat Disclosure on the Profitability of Sharia Commercial Banks in Indonesia in 2019-2024 Mauliana, Tria; Madnasir, Madnasir; Syarif , Ahmad Hazas
Neo Journal of economy and social humanities Vol 5 No 2 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i2.423

Abstract

This study aims to analyze the impact of Islamic Social Reporting (ISR) and corporate zakat disclosure on the profitability of Islamic Commercial Banks in Indonesia from 2019 to 2024. This study adopts a quantitative approach with a causal associative research type. The data used is secondary data obtained from the annual reports and sustainability reports of Islamic Commercial Banks registered with the Financial services Authority (OJK). The sampling technique was carried out using purposive sampling, resulting in 6 banks with a total of 36 observations. The research findings indicate that ISR has a negative and significant impact on profitability as measured by Return on Assets (ROA). Corporate zakat disclosure also shows a negative and significant impact on profitability. However, at the same time, ISR and corporate zakat disclosure have a significant effect on the profitability of Islamic Commercial Banks. These findings indicate that sharia-based social reporting practices and zakat transparency are important factors in supporting the accountability of Islamic financial institutions, even though in the short term they can put pressure on financial performance.
The Effect Of Psychological, Physiological, And Time Aspects Of Qris Usage On Consumer Satisfaction From The Perspective Of Islamic Business Ethics (A Study Of Clothing Stores At Simpur Center, Bandar Lampung) Indah Dwi Permata; Madnasir Madnasir; Ahmad Habibi
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 16 No. 2 (2025): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v16i2.14819

Abstract

This study aims to examine the effects of psychological, physiological, and time-related aspects of Quick Response Code Indonesian Standard (QRIS) usage on consumer satisfaction from the perspective of Islamic business ethics. The research employs a quantitative approach using a survey method. Data were collected from 100 consumers who used QRIS at clothing stores in Simpur Center, Bandar Lampung. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS software.The results indicate that the psychological aspect has a positive and significant effect on consumer satisfaction, highlighting the importance of trust, security, and comfort in digital transactions. The physiological aspect also shows a significant influence, although with a relatively lower magnitude, which is associated with ease of use, interface clarity, and system responsiveness. In addition, the time aspect significantly affects consumer satisfaction, as transaction efficiency and speed enhance convenience and reduce waiting time. Simultaneously, these three aspects exert a significant influence on consumer satisfaction, explaining 67 percent of the variance.From the perspective of Islamic business ethics, the implementation of QRIS reflects the principles of justice, transparency, responsibility, and public benefit (maslahah), thereby supporting the provision of secure, fair, and efficient transaction services. This study concludes that optimizing QRIS usage in line with Islamic business ethics values has the potential to enhance consumer satisfaction and support the sustainability of digital payment systems.
Pengaruh Konektivitas Infrastruktur terhadap Pertumbuhan Ekonomi dan Pariwisata Lampung: Perspektif Ekonomi Islam 2015-2024 Diah Ayu Permata; Madnasir Madnasir; Nur Wahyu Ningsih
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v6i1.379

Abstract

This study examines in depth how infrastructure connectivity influences the dynamics of economic growth and the performance of the tourism sector in Lampung Province for the period 2015–2024, using an Islamic economic perspective as the main analytical basis. The data used are sourced from official statistics from BPS, the PUPR Office, and the Lampung Tourism Office, which are then processed through a quantitative approach using the Vector Autoregression (VAR) model, including the stages of optimal lag testing, model stability, cointegration, Granger causality, and stationarity testing at the second difference level. The estimation results show that the VAR model is stable with an optimal lag of 2 and does not find a long-term cointegration relationship or significant causality between the variables of Economic Growth, Tourism Sector, and Infrastructure Connectivity. The coefficient of determination value of 87.4% indicates that infrastructure connectivity is able to explain most of the movements in economic growth and the tourism sector, although the partial effect of infrastructure connectivity on economic growth is positive but not significant (coefficient of 3.016), while its effect on the tourism sector is negative and remains insignificant (coefficient of -52.079). From an Islamic economic perspective, these findings emphasize the importance of integrating physical infrastructure development with strengthening human resource quality and governance based on maqashid al-shariah, including social justice, public welfare, and environmental preservation to respond to the risks of overtourism and unequal distribution of benefits. Thus, unlike conventional studies, this research offers a normative-empirical approach that links infrastructure performance with sharia values to formulate recommendations for regional development policies in Lampung that are more inclusive, sustainable, and oriented towards long-term welfare.
The Effect of Islamic Social Reporting (ISR) and Corporate Zakat Disclosure on the Profitability of Sharia Commercial Banks in Indonesia in 2019-2024 Tria Mauliana; Madnasir Madnasir; Ahmad Hazas Syarif
Neo Journal of economy and social humanities Vol 5 No 2 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i2.423

Abstract

This study aims to analyze the impact of Islamic Social Reporting (ISR) and corporate zakat disclosure on the profitability of Islamic Commercial Banks in Indonesia from 2019 to 2024. This study adopts a quantitative approach with a causal associative research type. The data used is secondary data obtained from the annual reports and sustainability reports of Islamic Commercial Banks registered with the Financial services Authority (OJK). The sampling technique was carried out using purposive sampling, resulting in 6 banks with a total of 36 observations. The research findings indicate that ISR has a negative and significant impact on profitability as measured by Return on Assets (ROA). Corporate zakat disclosure also shows a negative and significant impact on profitability. However, at the same time, ISR and corporate zakat disclosure have a significant effect on the profitability of Islamic Commercial Banks. These findings indicate that sharia-based social reporting practices and zakat transparency are important factors in supporting the accountability of Islamic financial institutions, even though in the short term they can put pressure on financial performance.
Pengaruh Need For Uniqueness, Conspicuous Consumption, dan Fear of Missing Out Terhadap Purchase Intention Produk iPhone Dalam Perspektif Etika Bisnis Islam (Studi Pada Generasi Z di Bandar Lampung) Ayu Novalia; Madnasir Madnasir; Nurhayati Nurhayati
Jurnal Media Informatika Vol. 6 No. 3 (2025): Jurnal Media Informatika
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v6i3.6248

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh Need For Uniqueness, Conspicuous Consumption, dan Fear Of Missing Out (FOMO) terhadap Purchase Intention produk iPhone Dalam Perspektif Etika Bisnis Islam pada Generasi Z di Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif, dengan teknik analisis Partial Least Squares Structural Equation Modeling (PLS-SEM), teknik pengumpulan data melalui kuesioner dengan skala pengukuran yakni skala likert. Pengambilan sampel dalam penelitian ini menggunakan metode non probability sampling Jumlah sampel sebanyak 100 responden. Temuan pada penelitian ini menunjukkan pengaruh positif dan signifikan pada Need For Uniqueness terhadap Purchase Intention produk iPhone, adanya pengaruh positif namun tidak signifikan pada pengaruh Conspicuous Consumption terhadap Purchase Intention produk iPhone, dan adanya pengaruh positif dan signifikan pada hubungan Fear Of Missing Out (FOMO) terhadap Purchase Intention Produk iPhone. Penelitian ini juga menggarisbawahi perlunya keseimbangan antara keinginan konsumtif dan nilai-nilai etika dalam Islam, agar konsumen tidak terjebak dalam perilaku konsumsi yang berlebihan.
Analisis Kepatuhan Syariah dan Tata Kelola Filantropi Islam dalam Mendukung Ketahanan Ekonomi Umat Ogi Marsenal Ipando; Leni Riski Hayati; Reska Maulida; Madnasir Madnasir; Ruslan Abdul Ghofur
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13504

Abstract

Filantropi Islam, yang diimplementasikan melalui zakat, infak, sedekah, dan wakaf (ZISWAF), merupakan elemen krusial dalam memperkuat ketahanan ekonomi umat. Meskipun Indonesia memiliki potensi ZISWAF yang sangat besar, realisasi dana yang terkelola secara formal masih menghadapi tantangan signifikan, terutama terkait dengan kepercayaan publik dan efektivitas manajemen. Studi ini bertujuan untuk mengeksplorasi peran penting kepatuhan syariah (sharia compliance) dan tata kelola perusahaan yang baik (good corporate governance) dalam mengoptimalkan pengelolaan dana filantropi Islam. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dan analisis data sekunder yang relevan. Temuan utama mengindikasikan bahwa ketaatan terhadap prinsip syariah, yang diawasi oleh Dewan Pengawas Syariah (DPS), adalah prasyarat mutlak untuk membangun dan menjaga kepercayaan donatur. Sementara itu, penerapan prinsip tata kelola yang meliputi transparansi, akuntabilitas, dan responsibilitas, secara langsung meningkatkan efisiensi operasional dan ketepatan sasaran penyaluran bantuan. Sinergi yang kuat antara kedua aspek ini akan menciptakan ekosistem filantropi Islam yang profesional dan berkelanjutan, yang berdampak positif dan nyata pada peningkatan kesejahteraan sosial ekonomi masyarakat. Artikel ini merekomendasikan perlunya kerangka regulasi yang lebih kuat dan harmonisasi standar tata kelola syariah untuk memaksimalkan kontribusi sektor filantropi Islam dalam pembangunan ekonomi nasional.
Co-Authors Abdul Qodir Zaelani Adib Fachri Ahmad Arief Hidayatullah Ahmad Habibi Ahmad Hazas Syarif Ayu Novalia Basaroh, Siti Bimantoro, Jonathan Dedi Satriawan Diah Ayu Permata Diana, Tria Mei Ely Fitri Wahyuni Ermawati, Liya Ersi Sisdianto Fadia Nazwari Fahira, Nabila Imanina Fathul Mu’in Fatih Fuadi Firqotus Sa'idah Firqotus Sa’idah Fuadi, Fatih Ghina Ulfa Saefurahman Hanif Hanif Hanif Hanif Indah Dwi Permata Ipando, Ogi Marsenal Isti Safira istiqomah istiqomah Jhody Wiraputra Leni Riski Hayati Leni Riski Hayati Lis Yulitasari Liya Ermawati Marwin Marwin Mauliana, Tria Mia Selvina Moh Bahrudin Moh. Mukri Mohammad Fikri Nugraha Kholid Muhammad Iqbal Fasa Nasruddin Nasruddin Nasution, Annio Indah Lestari Nur Wahyu Ningsih Nurhayati Nurhayati Nurhayati Nurhayati Ogi Marsenal Ipando Palupi Pratiwi Pertiwi, Anggun Hanna Pranika, Ranita Pratiwi, Palupi Putra, Tegar Pratama Putri, Mutiara Eka Rahmad Nur Wicaksono Raudhah Shalsabillah Refy Abelia Putri Reska Maulida Reska Maulida Riski Doni Damara Ruslan Abdul Ghofur Safira, Isti Siatan, Mairizal S. Suhendar Suhendar Suhendar Suhendar, Suhendar Surya, Ardi Rahmat Susanto, Is Syamsul Hilal Syamsul Hilal Syarif , Ahmad Hazas Tria Mauliana Tria Mei Diana Weny Rosilawati Wiraputra, Jhody Yulia Andriani Yulia Andriani, Yulia Yulistia Devi