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All Journal Jurnal Ilmiah Ekonomi Islam Agregat: Jurnal Ekonomi dan Bisnis FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Abdimas Bina Bangsa Al Fiddhoh: Journal of Banking, Insurance, and Finance Neo Journal of economy and social humanities IIJSE JACTA: Journal of Accounting and Tax Talent: Journal of Economics and Business Jurnal Cendekia Ilmiah Jurnal Simki Economic Khazanah Sosial
Hanif Hanif
UIN Raden Intan Lampung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Investment Opportunity Set Dan Book Tax Differences Terhadap Kualitas Laba: Perusahaan Pertambangan Syariah Di Indonesia Aisyah Aisyah; Hanif Hanif; Dinda Fali Rifan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i2.29907

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis Investment Opportunity Set (IOS) dan Book Tax Differences pada kualitas laba Perusahaan pertambangan yang terdaftar di indeks saham Indonesia (ISSI) periode 2019-2024.Metode Penelitian: Menggunakan pendekatan kuantitatif. Populasi yang diteliti yaitu Perusahaan pertambangan yang terdaftar di ISSI periode 2019-2024. Cara menentukan sampel menggunakan Teknik purposive sampling dengan memberikan beberapa kriteria penelitian, sehingga menghasilkan 48 sampel pengamatan. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report yang diterbitkan oleh Perusahaan pertambangan pada situs resmi Perusahaan dan indeks saham Indonesia (ISSI). Analisis data dilakukan menggunakan regresi data panel dengan random effect model  (REM) melalui aplikasi Eviews 13.Originalitas/Novelty: keterbaruan dari penelitian ini yaitu dengan menambahkan Investment Opportunity Set dan Book Tax Differences sebagai variable independent, dan fokus penelitian pada Perusahaan pertambangan di ISSI.Hasil Penelitian: Penelitian ini mengungkapkan bahwa secara parsial, Investment Opportunity Set (IOS) tidak berpengaruh signifikan terhadap kualitas laba, book tax  differences juga tidak berpengaruh signifikan. Secara simultan Investment Opportunity Set dan Book Tax Differences tidak berpengaruh signifikan terhadap kualitas laba.Implikasi: penelitian ini mengimplikasikan bagaimana pengaruh Investment Opportunity Set dan Book Tax Differences terhadap kualitas laba yang berguna bagi Perusahaan pertambangan syariah. Penelitian ini juga berkontribusi dalam memberikan wawasan dan pemahaman baru mengenai pengaruh Investment Opportunity Set dan Book Tax Differences terhadap kualitas laba. Research Objective: This study aims to analyze Investment Opportunity Set (IOS) and Book Tax Differences on the earnings quality of mining companies listed on the Indonesian Stock Index (ISSI) for the 2019-2024 period.Research Method: A quantitative approach was used. The population studied was mining companies listed on the ISSI for the 2019-2024 period. The sample was determined using a purposive sampling technique with several research criteria, resulting in 48 observational samples. This study used secondary data obtained from annual reports published by mining companies on their official websites and the Indonesian Stock Index (ISSI). Data analysis was conducted using panel data regression with a random effects model (REM) via EViews 13.Originality/Novelty: This study's novelty lies in the addition of Investment Opportunity Set and Book Tax Differences as independent variables, and the focus of the study is on mining companies listed on the ISSI.Research Results: This study reveals that, partially, Investment Opportunity Set (IOS) does not significantly affect earnings quality, and book-tax differences also do not significantly affect earnings quality. Simultaneously, Investment Opportunity Set and book-tax differences do not significantly affect earnings quality.Implications: This study provides insights into the influence of Investment Opportunity Set and Book Tax Differences on earnings quality, which is useful for Islamic mining companies. This study also contributes to new insights and understanding regarding the influence of Investment Opportunity Set and Book Tax Differences on earnings quality.
Business Ethics and Governance in Digital Transformation: Protecting Human Agency Through Inclusive Corporate Policies Palupi Pratiwi; Dewi Risyantika; Shalahudin Habibullah; Ruslan Abdul Ghofur; Hanif Hanif
Neo Journal of economy and social humanities Vol 5 No 3 (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.v5i3.448

Abstract

Corporate digital governance often fails to mitigate the social impact of digitalization due to short-term profit optimization, triggering AI black box phenomena that marginalize digital workers' welfare. This study explores the integration of ethical dimensions into corporate governance frameworks to safeguard stakeholder rights. Employing a qualitative literature review approach (2019–2026), this research analyzes technology corporations' accountability regarding automated work systems. The findings reveal that current platform governance prioritizes financial gains over social equity, leading to algorithmic opacity and worker vulnerability in Indonesia. Consequently, this research concludes that algorithmic transparency must become an integral part of corporate compliance. The study recommends mandating boards of directors to implement periodic ethical audits on artificial intelligence systems to ensure business sustainability and distributive justice.
THE ROLE OF FINANCIAL TECHNOLOGY IN PROMOTING GROWTH IN ISLAMIC FINANCE IN THE DIGITAL ERA Mutiara Eka Putri; Hanif Hanif
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 5 No. 1 (2024): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v5i1.3500

Abstract

Financial technology (fintech) has increased and can potentially drive Sharia finance's growth. This study aims to analyze fintech's role in promoting Islamic finance's growth in the digital era. The research method uses a literature study. A descriptive analysis approach involves breaking secondary data in journals, articles, and statistical reports related to the research topic. The results of this study indicate that the adoption of fintech in Sharia finance is predicted to continue to increase, driven by the millennial Muslim population. Fintech provides opportunities for Sharia financial product innovation. However, the challenges of developing Sharia fintech are significant and related to regulations, compliance risk, and human resources. Some examples of Sharia fintech platforms, such as P2P lending and equity crowdfunding, have been quite successful. The prospects for sharia fintech in Indonesia are positive with the support of digital infrastructure and the millennial Muslim population. Regulatory support is needed so that Sharia fintech is truly compliant and can drive the growth of Islamic finance. Sharia fintech has the potential to be a game changer for the development of Islamic finance in Indonesia. Comprehensive support from regulators and stakeholders can realize the optimal implementation of Sharia fintech for inclusive and sustainable Sharia finance expansion.
Co-Authors Abd. Qohar Ahmad Arief Hidayatullah Aisyah Aisyah Anas Malik Ariya Putra Marwa Pramulya Budimansyah Budimansyah Desma Susilawati Dewi Risyantika Dian Puspita Dinda Fali Rifan Erike Anggraeni Fahmi Muhammad Irfan Faisal aristama Faisal Faisal Fatih Fuadi Fatullah Iqbal Febrian Maulana Putra Fithriah Wardi Helda Aprilia Idham Imam Shoffan Hasyim Iqbal, Muhammad Is Susanto Isti Safira Jhody Wiraputra Liky Faizal Liya Ermawati Madnasir Madnasir Mardhiyah Hayati Mia Oktavia Moh Bahrudin Moh. Mukri Muhammad Iqbal Fasa Mutiara Eka Putri Mutiara Eka Putri Narinda Damayanti Nur Wahyu Ningsih Palupi Pratiwi Rahmat Fajar Ramdani Raizky Rienaldy Pramasha Rena Gusmaniar Reska Maulida Ruslan Abdul Ghofur Shalahudin Habibullah Siti Maisaroh SONIA AFTIKA Suharto Suhendar Suhendar Syamsul Hilal Tulus Suryanto Wahyu Iryana Yeni Susanti Yulia Andriani Yulistia Devi