Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal al-Afkar, Journal For Islamic Studies Journal of Accounting and Business Education
Izzun Nisa’Yanayiroh
Unknown Affiliation
Education Social Sciences

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Ethics in Islamic Markets: Exploring Their History and Impact on Islamic Civilization Izzun Nisa’Yanayiroh; Khusnudin; Fadlil Abdani
al-Afkar, Journal For Islamic Studies Vol. 8 No. 4 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i4.1825

Abstract

Islamic markets have played a key role in the history of Muslim civilization, not only as economic centers but also as venues for the application of Islamic ethics in transactions. This article examines ethical principles such as honesty, fairness, and the prohibition of usury (riba) in the context of Islamic markets, from the early Islamic era to the golden age of the caliphate. Furthermore, it addresses the challenges of Islamic markets in the modern era, including the application of Sharia principles in the global and digital economy. This study uses a literature review method to collect, assess, and integrate various relevant literature sources, with the aim of gaining deeper insights into the topic discussed. These findings demonstrate the importance of maintaining ethical values in markets to achieve social justice and economic sustainability in the future.
Digital Transformation and Regulatory Arbitrage: How Cash Holdings Facilitate Corporate Tax Avoidance Fadlil Abdani; Moh. Afani; Rama Putra Adi Cahaya; Izzun Nisa’yanayiroh; Ananda Sriphol
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.68112

Abstract

This study aims to examine the effect of digital transformation on tax avoidance and the mediating role of cash holdings in public companies in Indonesia. Using a purposive sampling technique, a final sample of 2,040 firm-year observations was obtained from non-financial companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data were analyzed using panel data regression, a mediation approach, and two-stage least squares (2SLS) to address potential endogeneity. The results demonstrate that digital transformation consistently and robustly reduces tax avoidance through a direct channel while increasing cash holdings. Cash holdings partially mediate this relationship in a competitive manner, where larger cash reserves actually increase tax avoidance, consistent with the pecuniary motive hypothesis. Nevertheless, the total effect of digital transformation on tax avoidance remains negative. These findings provide crucial implications for tax authorities, particularly in developing countries, highlighting the necessity of technology-based oversight mechanisms to enhance corporate tax compliance and overcome administrative capacity limitations.
Co-Authors Ananda Sriphol Fadlil Abdani Fadlil Abdani Khusnudin Moh. Afani Rama Putra Adi Cahaya