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All Journal Jurnal Nusa Akuntansi An-Nahdloh: Journal of Education and Islamic Studies Al Muhkam: Journal of Islamic Law and Jurisprudence
Alhafiz, Muhammad
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH CAPITAL INTENSITY, UKURAN DEWAN KOMISARIS DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Alhafiz, Muhammad; Fitriyah
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.313

Abstract

This study aims to analyze the effect of Capital Intensity, Board of Commissioners Size and Inventory Intensity on Tax Aggressiveness. This type of research is Quantitative with secondary data sources. The population in this study are industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample selection method used in this study was purposive sampling so that the final sample obtained was a sample of 12 companies. Research shows that Capital Intensity, Board of Commissioners Size and Inventory Intensity affect Tax Aggressiveness. Then partially shows that Capital Intensity, Board of Commissioners Size and Inventory Intensity have no significant effect on Tax Aggressiveness.
Interpretasi Maqashid Al-Qur’an terhadap Keadilan Distribusi Kekayaan pada Sistem Bitcoin dalam Transformasi Ekonomi Digital Habitue, Healthy; Alhafiz, Muhammad; Rahmi, Azra Nadhilah; Muslim, Hanifah; Arfan, Khalisa Nurul Fitri; Latifa, Nur; Kurniawan, Dandi
An-Nahdloh: Journal of Education and Islamic Studies Vol. 1 No. 2 (2026): Januari 2026
Publisher : Magister Pendidikan Agama Islam (MPAI) Program Pascasarjana, Universitas Islam Raden Rahmat (UNIRA) Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58788/jeis.v1i2.70

Abstract

This study examines the justice of wealth distribution within the Bitcoin ecosystem using a maqāṣid al-Qur’an framework, with Surah al-Ḥasyr verse 7 serving as its primary ethical foundation. The study employs a qualitative method, based on a literature review and normative analysis, to assess whether Bitcoin’s ownership structure, transaction mechanisms, and market dynamics align with Islamic distributive justice principles. Data were gathered from digital economy literature, on-chain analytical reports, and contemporary studies on maqāṣid al-sharī‘ah. The findings reveal that although Bitcoin promotes technical decentralization, its asset distribution remains highly concentrated among a small group of holders, potentially intensifying digital inequality. The asset’s extreme price volatility further exposes small-scale users to significant financial instability. Within the maqāṣid framework, these conditions suggest that Bitcoin has not yet attained the level of public benefit necessary to ensure equitable access, fair distribution of value, and adequate protection of wealth. This study concludes that digital economic governance must be strengthened through inclusive policies, transparency mechanisms, and justice-oriented frameworks to minimize inequality and promote a more sustainable financial ecosystem. Keywords: Bitcoin, digital economy, wealth distribution, maqāṣid al-Qur’an, Surah al-Ḥasyr 7
Aborsi pada Perimenopause Korban Pemerkosaan Perspektif Hukum Positif dan HAM Ulva, Farida; Akmal, Muhamad; Ningsih, Siti Fauziah; Putri, Nandita Sagarmatna Darmayanti; Alhafiz, Muhammad
Al Muhkam: Journal of Islamic Law and Jurisprudence Vol. 1 No. 2 (2025): Al Muhkam: Journal of Islamic Law and Jurisprudence
Publisher : KIPS Institute Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65980/almuhkam.v1i2.43

Abstract

Cases of rape against perimenopausal women in Indonesia often created ethical and legal dilemmas concerning abortion, in which the right to life of the fetus conflicted with the victim’s rights to physical and mental health, as well as human dignity. This study examined the regulation of abortion under positive law (Articles 346–349 of the Criminal Code and Article 60 paragraph (2) of Law No. 17 of 2023) and analyzed it from a human rights perspective in balancing these competing rights, particularly in relation to elderly victims who were vulnerable to prolonged psychological trauma. The study employed a qualitative normative approach based on library research. Research data were derived from statutes, academic journals, and legal literature, and were analyzed using a descriptive-analytical method. The findings indicated that abortion was legally permitted in cases of rape with medical indications. However, the study emphasized that priority should be given to the health of perimenopausal victims, considering the high risks associated with pregnancy at that age. The analysis highlighted the importance of restorative justice, legal protection for medical professionals, and efforts to reduce social stigma. The study recommended regulatory revisions to ensure more responsive access to abortion services that took individual circumstances into account, in order to realize a just human rights framework.
Co-Authors Akmal, Muhamad Arfan, Khalisa Nurul Fitri FITRIYAH Habitue, Healthy Kurniawan, Dandi Latifa, Nur Muslim, Hanifah Ningsih, Siti Fauziah Putri, Nandita Sagarmatna Darmayanti Rahmi, Azra Nadhilah Ulva, Farida