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All Journal Jurnal Inovasi Pajak Indonesia Jurnal International Economic Sharia
Danang Saputra, Aditya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Tata Kelola Perusahaan dan Penghindaran Pajak: Eksplorasi dalam Konteks Indonesia Danang Saputra, Aditya; Surya Wibowo, Riyan; Muthohirin, Muthohirin; Kassim Sesay, Daniel; Rahman Turay, Ibrahim
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 1 (2024): JIPI-April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/s5spxa77

Abstract

This research examines the relationship between corporate governance and tax avoidance in non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2023. Corporate governance factors such as the composition of the audit committee, proportion of independent directors, executive compensation, public ownership, and largest shareholding were analyzed. Tax avoidance was assessed using a performance-adjusted measure. The findings, derived from ordinary least squares regression analysis with controls for year and industry sector effects, reveal that public ownership and largest shareholding negatively influence tax avoidance, whereas firm performance positively affects it. However, the expertise background of the audit committee, proportion of independent directors, executive compensation, and firm size did not demonstrate significant impacts on tax avoidance. These results suggest that certain corporate governance mechanisms in Indonesia may not effectively serve shareholders' interests.
Co-Authors Andriansa, Rama Arum, Nurlita Ayu Lestari, Mey Hardina, Lulu Kaira, Lamin Kassim Sesay, Daniel Mohammed Sultan Saif, Gehad Mohammed, Gehad Muthohirin, Muthohirin Nur Rahman, Arif Qurrota A'yun, Annisa Rahman Turay, Ibrahim Surya Wibowo, Riyan