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All Journal Al-Buhuts (e-journal) Jurnal Nusa Akuntansi
Sulistiawati, Ade
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Economics, Econometrics & Finance

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PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Sulistiawati, Ade; Sadewa, Prima
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.130

Abstract

This research aims to determine and provide empirical evidence of the influence of capital intensity, inventory intensity, sales growth and company size on tax avoidance. The type of research used in this research is quantitative. The population used in this research is non-cyclical industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample selection technique used purposive sampling technique and obtained 24 companies over 5 years with a total sample data obtained of 120 sample data. Data processing uses Microsoft Office Excel and the Eviews 12 program, by conducting panel data regression model analysis. The results of this research show that capital intensity has no effect on tax avoidance, inventory intensity has no effect on tax avoidance, sales growth has no effect on tax avoidance, company size has an effect on tax avoidance, and simultaneously capital intensity, inventory intensity, sales growth and company size influence on tax avoidance.
Integrasi Prinsip Syariah dalam Pengembangan Fintech: Tantangan dan Peluang Sulistiawati, Ade; Safri, Aisyah; Arimbi, Andi Asira; Hastuty, Ade
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6428

Abstract

This study aims to conceptually examine the process of integrating sharia principles in the development of sharia financial technology (fintech), as well as identify the challenges and opportunities that accompany it in Indonesia. Using a qualitative approach through a literature study, this research examines academic literature, policy documents, and related fatwas obtained from various credible sources such as scientific journals, official websites of OJK, DSN-MUI, and KNEKS. The analysis was conducted thematically and content-wise on key issues such as the application of sharia contracts (murabahah, mudharabah, musyarakah), the supervision of the Sharia Supervisory Board, and the application of technology such as smart contracts and blockchain in maintaining sharia compliance. The results show that the integration of sharia principles in fintech systems and products faces a number of challenges, including low sharia financial literacy, limited regulations, lack of human resources who are experts in digital muamalah fiqh, and not optimal sharia technology support. However, the growth potential of this industry is huge, supported by the majority Muslim population, the need for halal financial services, as well as regulatory initiatives and the development of digital technology. This research is expected to provide theoretical and practical contributions for regulators, industry players, and Muslim communities in supporting the growth of Islamic fintech that is inclusive, sustainable, and in accordance with maqashid al-shariah
Co-Authors Ade Hastuty Arimbi, Andi Asira Prima Sadewa Safri, Aisyah