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All Journal El Dinar AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi)
Sharma, Mala
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Computer Science & IT Economics, Econometrics & Finance Other

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MODERNIZING ZAKAT,INFAK AND SHADAQAH GOVERNANCE: INSIGHTS FROM DIFFUSION,INSTITUTIONAL, AND CONTINGENCY THEORIES Suwito, Suwito; Kamal, Muhammad; AR Mahdi, Suriana; Sharma, Mala
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i1.31668

Abstract

This study investigates the modernization of ZIS governance in Ternate City Indonesia, focusing on Baitul Maal Hidayatullah (BMH) as a case study. The primary aim is to formulate innovative models and strategies that integrate technological solutions with community-based approaches to enhance the effectiveness of zakat management. Adopting a qualitative phenomenological method, the research draws on in-depth interviews with zakat managers and stakeholders involved in digital transformation initiatives. Findings reveal that the application of technology, such as blockchain-based systems, mobile applications, and digital payment platforms, has significantly increased the efficiency, transparency, and accountability of zakat operations. BMH, for instance, achieved 100% of its fundraising target through digital channels, compared to only 50–60% via conventional methods. At the same time, challenges persist, including limited access to technology and low digital literacy in rural areas, prompting the adoption of a hybrid model that combines manual and digital services to maintain inclusivity. The study emphasizes the importance of technology as a driver of modern zakat governance while highlighting the need for adaptive strategies aligned with local socio-cultural contexts. These findings contribute to the broader discourse on Islamic social finance and provide practical insights for enhancing trust, inclusivity, and sustainability in zakat institutions.
Understanding the Potential of Indonesian Museums Hafidz, Qimyatussaadah; Sharma, Mala
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.413

Abstract

This study aims to provide ideas and explanations of the potential development and growth by understanding the strength and opportunities of museums in Indonesia. Descriptive research is deemed best acceptable for the purposes of this study. The data set include museum regulations in Indonesia, namely the Law of the Republic of Indonesia No. 5 of 2017 for Culture Promotion; Government Regulation of the Republic of Indonesia No. 66 concerning Museums; and museum statistical data. This research uses literature review as a data analysis approach by examining the documents that became research data, then assessing the potential for the development and growth of museums in Indonesia by identifying the opportunities and challenges. The results of the analysis are presented in the form of a narrative. The results show that regulations, the advancement of technology; as well as the Indonesian population, provide opportunities for museums in Indonesia to grow and develop in the future. However, the limited number of cultural heritage experts and the low interest of Indonesians in visiting historical sites make developing museums challenging.
Do Tax Planning, CSR, and Liquidity Signal Firm Value? Evidence From Indonesian Telecommunication Firms Qimyatussa'adah, Qimyatussa'adah; Sharma, Mala; Cahyaningdyah, Permatasari; Rahayu, Nika Esti; Ramadhani, Attaya
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p217-229

Abstract

Introduction/Main Objectives: This study examines the effects of tax planning, Corporate Social Responsibility (CSR), and liquidity on firm value in telecommunication companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Grounded in signaling theory, this research analyzes how financial and non-financial corporate actions function as signals that influence market valuation. Extending prior research, this study employs three alternative liquidity proxies—Current Ratio, Quick Ratio, and Cash Ratio—to provide a multidimensional perspective on liquidity’s role in shaping firm value Background Problems: do tax planning, csr, and liquidity signal firm value? Novelty: This study introduces a multidimensional liquidity approach and refines signaling theory by demonstrating that financial and non-financial corporate signals are context-dependent, particularly in capital-intensive industries, using evidence from Indonesian telecommunication firms. Research Methods: multiple linear regression analysis on 100 firm-year observations Finding/Results tax planning does not have a statistically significant effect on firm value across all models. Liquidity consistently demonstrates a negative effect, indicating that excessive liquidity may be interpreted by investors as inefficient capital allocation in a capital-intensive industry. CSR shows negative effect only in the Cash Ratio model, suggesting that CSR expenditures may be perceived as reducing financial flexibility when firms maintain high cash holdings. Conclusion: : the study refines signaling theory by demonstrating that corporate signals are context-dependent and that liquidity does not universally function as a positive market signal.
Co-Authors AR Mahdi, Suriana Cahyaningdyah, Permatasari Hafidz, Qimyatussaadah Muhammad Kamal Qimyatussa'adah, Qimyatussa'adah Rahayu, Nika Esti Ramadhani, Attaya Suwito Suwito