Article Per Year (5 Year)
p-Index From 2021 - 2026
2.93
P-Index
This Author published in this journals
All Journal EL-MUHASABA El Dinar AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat al-Uqud : Journal of Islamic Economics AFEBI Accounting Review Journal of Islamic Economic Laws Khatulistiwa: Journal of Islamic Studies Jurnal STIE Semarang (Edisi Elektronik) Journal of Islamic Accounting and Finance Research Journal of Islamic Economics and Finance Studies Asian Management and Business Review Jurnal Ekonomi dan Bisnis Islam (JEBI) Jurnal Akuntansi dan Audit Syariah (JAAIS) Journal of Accounting Research, Organization and Economics (JAROE) Journal of Islamic Economic Laws
Zakiy, Faris Shalahuddin
Universitas Islam Negeri Walisongo
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, SIZE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Hendrik Maula; Muhammad Saifullah; Nurudin Nurudin; Faris Shalahuddin Zakiy
AFEBI Accounting Review Vol. 4 No. 1 (2019): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i01.223

Abstract

This study aims to examine the effect of Return On Assets, Leverage, Size, and Capital Intensity to tax avoidance. The purpose of this study is to provide empirically evidance about the effect of  Return On Assets, Leverage, Size and Capital Intensity to tax avoidance. The independent variables of this study are Return On Assets, Leverage, Size and Capital Intesity. The dependent variable is tax avoidance measured by Effective Tax Rate (ETR). The population in this study are 48 property and real estate companies listed in Indonesian Stock Exchange (IDX) in period of 2013–2017. Sample was collected by purposive sampling method, total 28 property and real estate companies were taken as study’s sample. Analysis method of this research used multiple regression. The result showed that the return on assets and leverage signifficant effect on the tax avoidance. While size and capital intensity does not signifficant effect of the tax avoidance. Keywords: Capital Intensity, Leverage, Return on Assets, Size, Tax Avoidance
Godly accountability: reflection on ethics for zakat accountants Faris Shalahuddin Zakiy; Fitra Istianah Turahman
Journal of Islamic Accounting and Finance Research Vol 5, No 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.17102

Abstract

Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants.Method - To achieve this goal, this study uses qualitative methods with a phenomenological approach. There are three key informants interviewed in this study. Data analysis in this study was divided into four stages: bracketing, noema, noesis, and eidetic reduction.Result - This study found that accountability is reflected in financial reporting and accountability is essential for zakat institutions to increase good governance and trust in the community. Accountability can be interpreted as having faith and ethics, righteousness, accountability to God, and accountability to humans.Implication - Internalizing ethics to become a zakat accountant is more honest and professional and upholds integrity in carrying out its duties.Originality - This research discusses the meaning of accountability from zakat accountant’s perspective and forms of accountability in zakat institutions. Empirical findings can be used to develop insight into accountability in zakat institutions.
Does Macroeconomics and Human Development Index Affect Zakat Performance? Faris Shalahuddin Zakiy; Anik Gita Yuana; Alifya Nurul Falach; Fitria
Journal of Islamic Economics and Finance Studies Vol 5 No 2 (2024): JIEFeS, December 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v5i2.7717

Abstract

Macro variables and the Human Development Index are among the influential factors affecting the amount ZIS collection in Indonesia. The impact has been that the realization and potential of ZIS collection are not balanced when compared to the number of Muslim populations in Indonesia. This research aims to examine the impact of macroeconomics and human development index on zakat performance in Indonesia. Zakat performance is measured using the natural log of the total receipt of ZIS obtained from 39 zakat management organizations from 2011 to 2022, totaling 206 observations. The independent variables in this study are proxied by macroeconomics (i.e., inflation and number of employed people) and human development index. The data were analyzed using a panel data estimation technique as known pooled least square. The empirical results of this study found that inflation has a negative and insignificant effect on zakat performance. Number of employed people do not affect zakat performance. Meanwhile, human development index has a positive and significant effect on zakat performance. Synergy and coordination among zakat management organizations and the socialization of zakat literacy become essential factors in realizing the potential of zakat that has not been optimally collected. Additionally, the government can create a policy-making zakat mandatory for muslim communities by implementing good governance.
Do organizational characteristics and audit opinion affect zakat performance? Zakiy, Faris Shalahuddin; Agriyanto, Ratno; Farida, Dessy Noor; Rahmiyanti, Firdha; Fauziah, Najim Nur; Fuadi, Nasrul Fahmi Zaki
al-Uqud : Journal of Islamic Economics Vol. 8 No. 2 (2024): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v8n2.p211-226

Abstract

This research aims to examine the influence of organizational characteristics and audit opinion on zakat performance in Indonesia. The study examines 33 zakat institutions in Indonesia from 2017 to 2021, with 151 observations. Zakat performance in this study is measured using activity ratios, growth ratios, and excess zakat scores. The independent variables in this study are organizational characteristics (i.e. organizational age and organizational size) and audit opinion. The data is analyzed using data panel regression. The research findings indicate that audit opinion positively and significantly impacts zakat performance. Organizational size has a positive and significant impact on zakat performance in model 1, while it does not impact other models. Organizational age does not have an impact on zakat performance. This study highlights the importance of effective and efficient zakat management. Additionally, accountability and transparency reflected through audit opinions can minimize the potential for information asymmetry and conflicts of interest between agents and principals. Therefore, the organization's operational experience, asset growth, and audit opinion can enhance zakat performance in terms of the growth of fund collection and the practical and innovative distribution of zakat, infaq, and shadaqa funds.
Characteristics of Moslem Families Economy Based on Maqashid Sharia Perspective Zakiy, Faris Shalahuddin; Ridwan, Ahmad Muhtadi; Supriyanto, Achmad Sani
Journal of Islamic Economic Laws Vol 4, No 1: January 2021
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v4i1.12188

Abstract

Modern lifestyle has interfered principles of moslem families. This era tries to define attitude, wealth value, and social position of individuals in society. It might become a doctrine, patent product, challenge or threat. The objective of this research is to elaborate the Islamic characteristics within the economy of moslem families and also implementation of Maqashid Sharia in the economy of moslem families. This research exerts case-study, by determining selected informants from the community of moslem small entrepreneurs in Malang. The findings show that the moslem families consider faith (iman) as basic foundation of economy. They also hold on to character perfection that is based on akhlaqul karimah, lawfulness and wholesomeness, priority scale as expenditure reference, moderation as absolute standardization and responsibility of woman’s wealth proprietary. Internalization of Islamic economy principles in the moslem families economy includes the statement that working as a form of ikhtiar and worship, expenditure as material and spiritual distribution of wealth, savings as urgent post in the future, and wealth as instrument to serve to Allah. Finally, it is important to regard Maqashid Sharia as a standard of Muslim action in economy.
ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19 Zakiy, Faris Shalahuddin; Suciat, Eqi; Fauziah, Najim Nur
Journal of Islamic Economic Laws Vol 5, No 1: January 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i1.16312

Abstract

This study aims to measure the performance of amil zakat institutions using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios before and during covid-19. Besides, this paper also explores the extent of the impact of covid-19 on the performance of amil zakat institutions. This paper is a qualitative research study with a case study approach in Lazismu of the Central Java region. The case was taken from Lazismu financial statements in 2019 and 2020. The financial statements are measured and reviewed using ratios to describe in-depth financial performance. The findings of this study provide the results of calculations of the five ratios, including activity ratios, efficiency ratios, amil funds ratios, liquidity ratios and growth ratios. It shows good performance, efficiency, and a significant increase. The overall performance of the Lazismu central Java region is stable and tends to increase during covid-19, and its performance does not differ much before covid-19.
The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory Saadah, Naili; Zakiy, Faris Shalahuddin; Agriyanto, Ratno
Journal of Islamic Economic Laws Vol 6, No 1: January 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i1.21134

Abstract

The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Enterprise Theory (SET) index. Using the research objects of in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the Shariah Enterprise Theory (SET) index. The results of the study proved that 8 in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Enterprise Theory (SET) index. Especially in accountability to nature, it is still far from the component of Shariah Enterprise Theory (SET) index.
Socialize the Ilahiyah Doctrine on Corporate Social Responsibility in the Modern Business Zakiy, Faris Shalahuddin; Ramadhan, Dwi Swasana
Khatulistiwa Vol 9, No 2 (2019)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.202 KB) | DOI: 10.24260/khatulistiwa.v9i2.1364

Abstract

This research aims to explore the theoretical framework that underlies how and why companies must take social perspectives in Islam. The importance of this study is to position the facts that seek to find a connection between the theoretical framework and the practice of social responsibility. This study used a qualitative approach, namely the study of literature. The practice of social responsibility will be analyzed based on legal aspects, muttafaq, mukhtalaf, history and other sources that relevant to this research. This research shows that the Indonesian law and the underlying Islamic theory support companies to implement CSR. Although disclosure in Indonesia is still voluntary, companies will get benefit to increasing the transparency, accountability, communication, improving business strategies such as financial rewards, competing challenges, global practice, good image, investor attractiveness, appreciation and recognition and ready for the regulation.
Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020 Asikin, Zulifa Ivada; Zakiy, Faris Shalahuddin; Zaenuri, Wahab; Fauziah, Najim Nur
Asian Management and Business Review Volume 2 Issue 2, 2022
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol2.iss2.art8

Abstract

This study aims to examine the effect of audit quality, managerial reports and audit committees on financial reports quality in companies listed on the Jakarta Islamic Index (JII) in 2018-2020. This type of research is quantitative with multiple linear regression. The data used is secondary data in the form of consolidated reports. The samples of this study consisted of 36 companies listed on the Jakarta Islamic Index (JII) in 2018-2020. The results of this study indicate that audit quality has a significant positive effect on the financial reporting quality, managerial reports have a significant negative effect on financial reporting quality and audit committee has a positive but not significant effect on financial reporting quality quality.
Comparison of Effectiveness and Growth Performance in Zakat Institutions: Insight from Indonesia Zakiy, Faris Shalahuddin; Falikhatun, Falikhatun
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.34111

Abstract

Objective This research aims to compare the effectiveness and growth performance of zakat institutions before and during Covid-19 in Indonesia.Design/Methodology This study uses a quantitative approach. The 2018 and 2019 financial performance represents conditions before Covid-19, while the 2020 and 2021 financial performance represents conditions during Covid-19. This research examined 26 zakat institutions, with 104 observations. The performance examined in this research includes net allocation to collection ratio (NACR), zakat allocation ratio (ZAR), infaq shadaqa allocation ratio (ISAR), and growth of ZIS collection (GZIS). Data analysis in this study used paired sample t-test.Results The research results show no difference in the performance of NACR, ZAR and ISAR before and during Covid-19. Meanwhile, there are differences in GZIS performance before and during Covid-19. Collection growth tends to decrease during Covid-19 compared to before Covid-19.Research limitations/implications Zakat institutions must be able to create utilization programs that are right on target and make distribution of collections more effective, so that people have more trust and donate their funds to zakat institutions. Transparency in the performance of zakat institutions increases public trust, so zakat institutions become the institution of choice for the community to manage zakat funds.Novelty/Originality This research uses secondary data and statistical tests to measure the comparative performance of zakat institutions, which is still rarely done. This research provides an overview of empirical results comparing the performance of zakat institutions before and during Covid-19.
Co-Authors Achmad Sani Supriyanto Agus Miswanto Ahmad Muhtadi Ridwan Alifya Nurul Falach Anik Gita Yuana Anita Qothrunnada Asikin, Zulifa Ivada Dessy Noor Farida Dwi Swasana Ramadhan Eqi Suciati Faizah, Annisa Nur Falikhatun Falikhatun Falikhatun Falikhatun, Falikhatun Fatkhiyah, Fibaroina Nida Fauziah, Najim Nur Fauzul Hanif Noor Athief Fibaroina Nida Fatkhiyah Fitra Istianah Turahman Fitria Fuadi, Nasrul Fahmi Zaki Hakim, Lukmanul. Hendrik Maula Ilham Rosyadi, Jundi Faaiq Isman Muchammad Fauzi Muhammad Amir Anshori Muhammad Saifullah Nadhor, Khaerun Nafis, Zulhaznizam Najim Nur Fauziah Nida Ulya Sofana Nur Fatoni, Nur Nurudin Nurudin Nurudin Nurudin Rahman El Junusi Rahmiyanti, Firdha Ramadhan, Dwi Swasana Ratih Diyah Ramadani Ratno Agriyanto Ridwan, Ahmad Muhtadi Saadah, Naili Singgih Muheramtohadi Suciat, Eqi Zaenuri, Wahab