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All Journal Jurnal Nusa Akuntansi An-Nahdloh: Journal of Education and Islamic Studies
Alhafiz, Muhammad
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Religion Economics, Econometrics & Finance Education

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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
Co-Authors Arfan, Khalisa Nurul Fitri FITRIYAH Habitue, Healthy Kurniawan, Dandi Latifa, Nur Muslim, Hanifah Rahmi, Azra Nadhilah