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Islamic Corporate Governance, Islamic Social Reporting, Financial Performance and Tax Avoidance: Women BOD and Leverage as Moderating Variables Ma'wa, Muhammad Agus Futuhul; Indarningsih, Nur Aisyah; Irnandas, Muh. Irnandas
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.6148

Abstract

The impact of Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), and financial performance on tax avoidance is investigated in this study. Islamic Corporate Governance is represented by the Sharia Supervisory Board (DPS), institutional ownership, the audit committee, and independent commissioners (ICG). The effective tax rate is used to measure tax avoidance, while ROA is used to measure financial performance (ETR). Twelve Indonesian Sharia Commercial Banks that were registered with OJK between 2016 and 2021 make up the study's sample. Panel data regression is the data analysis method used. MRA analysis is additionally utilized to observe the impact of moderating variables. The study's findings indicate that tax avoidance is unaffected by DPS, institutional ownership, the audit committee, and the percentage of independent commissioners. Tax avoidance is negatively impacted by Islamic Social Reporting (ISR) and ROA. The moderating variable in this study cannot moderate the association between the audit committee and tax avoidance, specifically the women's Board of Directors (BOD). The relationship between Islamic corporate governance (ICG) and tax compliance also cannot be moderated by leverage. This research is anticipated to be taken into account by the government when drafting tax legislation to reduce tax avoidance strategies used by businesses, particularly Islamic banks. In addition, it is hoped that it will become a consideration for both financial institutions and companies to improve ISR performance and reporting as a social responsibility so that tax avoidance practices can be minimized.
Green waqf for sustainable development: Intergenerational determinants of charitable giving intentions among Indonesian Muslims across Generations X, Y, and Z Hasbi, Hasbi; Siregar, Suci Wulandari; Ma'wa, Muhammad Agus Futuhul; Sobaya, Soya
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art31

Abstract

IntroductionGreen waqf offers an Islamic philanthropic mechanism for financing environmental conservation and sustainable development in Indonesia. Despite its potential to support climate action, ecosystem protection, and renewable resource management, public participation remains limited, while the behavioral drivers of green waqf differ across generations. Understanding these differences is necessary for designing effective strategies that connect charitable giving with environmental responsibility.ObjectivesThis study examines the determinants of intention to donate to green waqf and compares their effects across Generations Z, Y, and X. It evaluates the roles of religiosity, subjective norms, product knowledge, trust, environmental knowledge, and attitude within an extended Theory of Reasoned Action framework.MethodA quantitative cross-sectional design was employed using an online questionnaire distributed to respondents across several regions of Indonesia. A total of 220 valid responses were analyzed, comprising 84 Generation Z, 74 Generation Y, and 62 Generation X participants. The relationships among constructs were tested using Partial Least Squares Structural Equation Modeling, while intergenerational differences were examined through Multi-Group Analysis after measurement invariance assessment.ResultsAttitude significantly predicts intention to donate to green waqf across all three generations and represents the most consistent behavioral determinant. Product knowledge also directly influences intention across Generations Z, Y, and X. Religiosity and subjective norms consistently shape attitudes, although their direct effects on intention are limited. Religiosity directly influences intention only among Generation Z, while environmental knowledge directly influences intention only among Generation Y. Trust directly affects Generation Z intention but contributes more strongly to attitude formation among Generations Y and X.ImplicationsGreen waqf institutions should adopt generation-sensitive strategies. Religious framing and institutional trust are especially relevant for Generation Z, environmental information is more influential for Generation Y, and transparent governance and rational evaluation are particularly important for Generation X.Originality/NoveltyThis study contributes to green waqf and Islamic philanthropy literature by demonstrating that the determinants of charitable giving intentions are not uniform across generations. It extends the Theory of Reasoned Action by integrating religious, cognitive, environmental, and institutional factors within an intergenerational model of green waqf participation.