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All Journal Jurnal Inovasi Pajak Indonesia Jurnal International Economic Sharia Advances in Accounting Innovation
Nur Rahman, Arif
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Apakah Tanggung Jawab Sosial Perusahaan dan Tata Kelola Perusahaan Mempengaruhi Perilaku Perpajakan? Nur Rahman, Arif; Uliya Sari, Fahana
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 2 (2024): JIPI-Juli
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i2.113

Abstract

Tujuan: Penelitian ini bertujuan untuk menginvestigasi pengaruh Corporate Social Responsibility (CSR) dan Corporate Governance (CG) terhadap agresivitas pajak pada perusahaan-perusahaan di Indonesia, dengan meneliti bagaimana faktor-faktor tersebut berinteraksi untuk mempengaruhi perilaku perusahaan dalam hal perpajakan.Metode: Dengan menggunakan data sekunder dari 100 perusahaan publik selama enam tahun (2019-2024), kami menggunakan model regresi data panel.Hasil: Temuan menunjukkan bahwa CSR memiliki pengaruh positif terhadap agresivitas pajak, yang menunjukkan bahwa perusahaan dapat memanfaatkan kegiatan CSR untuk mengelola kewajiban pajak mereka. Selain itu, tata kelola perusahaan yang kuat secara signifikan memoderasi hubungan ini, sehingga mengurangi tingkat praktik pajak yang agresif.Kebaruan: Penelitian ini berkontribusi pada literatur dengan menjembatani CSR dan CG dengan agresivitas pajak, menyoroti peran ganda yang dimainkan oleh faktor-faktor ini dalam membentuk perilaku pajak perusahaan di Indonesia, sebuah konteks yang belum banyak dieksplorasi dalam penelitian sebelumnya.Implikasi Praktis: Hasil penelitian ini menekankan pentingnya mengintegrasikan mekanisme tata kelola yang efektif dengan inisiatif CSR untuk memastikan praktik pajak yang etis, sehingga dapat meningkatkan reputasi perusahaan dan kepercayaan pemangku kepentingan. Para pembuat kebijakan didorong untuk menegakkan peraturan yang mendorong transparansi dalam kegiatan CSR dan standar tata kelola.
The Impact of Technology Readiness, Usefulness, and Ease of Use on AI-Based Accounting Software Adoption Dwianto, Agus; Nur Rahman, Arif; Itsnaini Ulynnuha, Ovi; Anam, Khoirul; Mohammed Sultan Saif, Gehad
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.87

Abstract

Objective: This study aims to examine the impact of technology readiness, perceived usefulness, and perceived ease of use on the adoption of AI-based accounting software among undergraduate accounting students in Indonesia.Methods: This study utilized quantitative research methodology and associative design to survey 359 accounting students from the Faculty of Business and Economics at several universities in Indonesia. A total of 247 participants were selected through purposive sampling. SEM-PLS was used to evaluate the data, which was collected through an online questionnaire and SmartPLS 3.0 software.Findings: The results indicate that technology readiness did not significantly influence technology adoption. However, perceived usefulness and perceived ease of use had strong positive effects. Specifically, perceived usefulness and perceived ease of use significantly predicted technology adoption, emphasizing the importance of these factors in students' willingness to adopt AI-based accounting software.Novelty: This study contributes to the literature by providing empirical evidence on the determinants of AI technology adoption in the context of accounting education, particularly in a developing country setting.Theory and Policy Implications: The results indicate that perceived benefits and simplicity of use are important factors in technology adoption, supporting the Diffusion of Innovation Theory and the Theory of Planned Behavior. Educational institutions should prioritize improving the perceived utility and user-friendliness of AI technologies by implementing tailored training programs and intuitive interfaces. This will promote greater acceptance and utilization of these technologies among students.
Uncovering Maqoshid Sharia: Safeguarding Ethics in Islamic Economics Kaira, Lamin; Mohammed, Gehad; Arum, Nurlita; Hardina, Lulu; Nur Rahman, Arif; Danang Saputra, Aditya
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11525329

Abstract

This study investigates the relationship between maqoshid sharia and economic practices in Indonesia, aiming to provide insights into how Islamic principles can contribute to sustainable and inclusive economic development. Utilizing a qualitative research methodology grounded in post-positivism, the study examines 89 publications from 2019 to 2023, employing descriptive statistics and an inductive approach to ensure nuanced interpretations. The research highlights the role of maqoshid sharia in adapting Islamic law to contemporary social dynamics, promoting human welfare, and guiding sharia application in economic practices. It categorizes maqoshid sharia into Dharuriyat (necessities), Hajiyat (needs), and Tahsiniyat (enhancements), emphasizing their importance in achieving socio-economic justice. Key contributions in the field include studies on corporate social responsibility, Islamic banking performance, and the foundations of Islamic finance. A bibliometric analysis with VOSViewer maps the development of maqoshid sharia research, identifying major clusters and collaboration patterns among authors. Overall, this study underscores the critical role of maqoshid sharia in shaping ethical economic practices in Indonesia, offering a comprehensive understanding of the interplay between religion, ethics, and economics in a multicultural context, with significant implications for public policy and economic strategies.
Islamic Intellectual Capital: Unveiling its Impact on Maqashid Shariah Performance under Corporate Governance Moderation Qurrota A'yun, Annisa; Mohammed Sultan Saif, Gehad; Andriansa, Rama; Nur Rahman, Arif; Danang Saputra, Aditya; Ayu Lestari, Mey
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i1.39

Abstract

This study investigates the performance of Islamic banking in Indonesia by analyzing the impact of Islamic Intellectual Capital (iB-VAIC) on Maqashid Shariah performance, with corporate governance as a moderating variable. Data from annual reports of Sharia-compliant banks listed on the Indonesia Stock Exchange over the period 2019-2023 were analyzed using multiple regression analysis in SPSS. The results reveal a negative direct effect of Islamic intellectual capital and board meetings on Maqashid Shariah performance. However, the interaction between Islamic intellectual capital and board meetings positively influences performance, suggesting a moderating role of corporate governance. These findings underscore the importance of effective management of intellectual capital and governance mechanisms to enhance performance aligned with Shariah principles in Islamic banking. Further research is recommended to deepen our understanding of these relationships and inform strategic decisions in the Islamic banking sector.
Co-Authors Andriansa, Rama Arum, Nurlita Ayu Lestari, Mey Danang Saputra, Aditya Dwianto, Agus Hardina, Lulu Itsnaini Ulynnuha, Ovi Kaira, Lamin KHOIRUL ANAM Mohammed Sultan Saif, Gehad Mohammed, Gehad Qurrota A'yun, Annisa Uliya Sari, Fahana