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All Journal Jurnal Akuntansi Multiparadigma JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia
Khan, Muhammad Arsalan
Unknown Affiliation
Economics, Econometrics & Finance

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THE OBSTACLE FACTORS OF MUSHARAKAH AND MUDHARABAH APPLICATION IN PAKISTAN Khan, Muhammad Arsalan; Siswantoro, Dodik; Rahman, Abid Ur
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 2
Publisher : UI Scholars Hub

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Abstract

Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle. The Islamic finance system is based on Profit-loss sharing financing namely, Musharakah and Mudharabah but there are numerous issues and challenges faced by Islamic bank during the implementation of Musharakah and Mudharabah financing contracts. The various paper has been revealed some of the internal and external factors in this context, but the study is still unexplored in Pakistan. This paper aims to highlight those obstacles factors that affect the application of Musharakah and Mudharabah financing by Islamic Banks in Pakistan. This paper is based on the critical analysis of the related literature on the concepts of Profit-loss sharing based financing by Islamic Banks. The finding suggests 4 (four) main factors which hinder the application of Musharakah and Mudharabah by Islamic bank in Pakistan namely high risk, lack of awareness, Regulatory constraint and Low rate of return. Finally, this paper concludes by making recommendations that may be adopted by Islamic banks and regulators to facilitate the promotion of Musharakah and Mudharabah Financing.
The legacy of the dot-com bubble: Financial lessons on speculation and fundamentals Khan, Muhammad Arsalan; Kurnianto, Sigit; Malik, Atiqa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 2 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i2.22860

Abstract

The dot-com bubble burst in the early 2000s marked a pivotal moment in financial market history, revealing the dominance of speculative investment behavior over traditional financial fundamentals. This study revisits the dot-com bubble era, focusing on the relationship between key financial metrics (total sales, total assets, net income, total debt, and share price) during a period of intense market speculation. By analyzing these fundamental indicators, the study provides insights that are still relevant modern speculative trends driven by technologies like AI, blockchain, and the metaverse.  Examining 30 U.S. companies during the dot-com bubble (1995–2001) and its aftermath (2001–2011) using multiple regression analysis and the Wilcoxon test, we find that total sales, net income, and total debt positively influenced share prices, while total assets had a negative impact. These findings suggest that investor optimism prioritizes growth, profitability, and aggressive financing during speculative periods over traditional indicators like asset size, which are often associated with slower-moving business models. The Wilcoxon test further reveals significant differences in median stock prices between the bubble and post-bubble periods, underscoring the valuation shifts driven by speculative and fundamental factors. By examining historical market behaviors, this study highlights the lasting importance of aligning speculative enthusiasm with financial fundamentals, providing valuable lessons for understanding speculative markets.
DO MANAGEMENT PRACTICES MODERATE POULTRY FARM’S PROFITABILITY IN PAKISTAN? Mateen, Abdul; Sari, Dyah Wulan; Purwono, Rudi; Khan, Muhammad Arsalan
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.36

Abstract

Abstrak - Apakah Praktik Manajemen Memoderasi Keuntungan Peternakan Unggas di Pakistan?Tujuan - Penelitian ini menyelidiki dampak faktor sosial ekonomi dan praktik manajemen terhadap profitabilitas peternakan unggas di Pakistan.Metede – Penelitian ini menggunakan metode analisis regresi linear berganda. Sampel penelitian ini adalah sejumlah peternak ayam di Pakistan.Temuan Utana – Penelitian ini menemukan bahwa faktor ekonomi memiliki pengaruh signifikan terhadap profitabilitas peternak. Meskipun demikian, faktor sosial ekonomi memiliki dampak minimal. Selain itu, praktik manajemen tidak secara signifikan memoderasi pengaruh faktor ekonomi dan sosial terhadap kinerja peternakan.Implikasi Teori dan Kebijakan - Penelitian ini mendukung teori maksimisasi biaya dan keuntungan serta resource-based view. Selain itu, penelitian ini merekomendasikan pemerintah untuk fokus kepada subsidi pakan dan program pelatihan untuk meningkatkan kinerja peternakan.Kebaruan Penelitian - Penelitian ini menganalisis profitabilitas peternakan ayam modern dengan berfokus pada lingkungan yang terkendali, indeks profitabilitas baru, dan faktor sosial ekonomi. Abstract - Do Management Practices Moderate Poultry Farm’s Profitability in Pakistan?Primary Purpose - This study investigates the impact of socio-economic factors and management practices on poultry farm profitability in Pakistan.Method – This study uses multiple linear regression analysis. The sample for this study consists of several chicken farmers in Pakistan.Main Findings – This study found that economic factors significantly influence farmers’ profitability. However, socio-economic factors have minimal impact. Additionally, management practices do not significantly moderate the influence of economic and social factors on farm performance.Theory and Practical Implications—This study supports the cost and profit maximization theory and the resource-based view. Furthermore, it recommends that the government focus on feed subsidies and training programs to improve farm performance.Novelty - This study analyses the profitability of modern chicken farms by focusing on a controlled environment, a new profitability index, and socio-economic factors.
Governance, leadership, and compliance: Evidence on institutional ownership and executive characteristics from Indonesia Kurnianto, Sigit; Khan, Muhammad Arsalan; Ilahiyah, Mar’a Elthaf
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i1.23980

Abstract

Although corporate tax compliance has been widely studied, the role of institutional ownership in conjunction with executive characteristics remains underexplored. Most studies have focused on advanced economies, providing little understanding of how corporate governance frameworks can improve tax compliance in developing countries with evolving regulatory structures like Indonesia. This study addresses this gap by examining the effect of institutional ownership on tax compliance among non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2024, with executive character as a moderating factor. Using 1,268 firm-year observations, the analysis employs descriptive statistics, Pearson correlations, and multiple linear regression. The findings indicate that institutional ownership positively affects tax compliance, thus supporting the agency theory perspective that institutional investors mitigate tax compliance gaps and enhance overall governance. These findings imply that institutional ownership improves tax compliance through enhanced governance and curtailing aggressive tax avoidance. When executives are risk-averse, the governance benefits are enhanced, but the effect is diminished when executives are risk-taking. High profitability and larger firm size bolster compliance capability, while high leverage places firms under pressure toward non-compliance.
BEYOND GREENWASHING: HOW FOREIGN BOARDS TRANSFORM CARBON DISCLOSURE INTO PROFITABILITY Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Khan, Muhammad Arsalan
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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Abstract

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Co-Authors Edfan Darlis Ilahiyah, Mar’a Elthaf Kurnianto, Sigit Malik, Atiqa Mateen, Abdul Meilda Wiguna Pipin Kurnia Purwono, Rudi Rahman, Abid Ur Restu Agusti Sari, Dyah Wulan Siswantoro, Dodik Supriono Supriono