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EkBis: Jurnal Ekonomi dan Bisnis
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : 25494988     EISSN : 25501267     DOI : https://doi.org/10.14421/EkBis
Core Subject : Economy,
Economics, Econometrics & Finance
EkBis: Jurnal Ekonomi dan Bisnis is an open access, peer reviewed journal, published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta. EkBis invites researchers, academics, and practitioners to publish their original, conceptual, theoritical, and empirical research regarding the ideas, issues and challenges of economics and business. The focus and scope of EkBis: Jurnal Ekonomi dan Bisnis will include but are not limited to: Economics: Islamic Economics; Behavioral Economics; Public Economics; Monetary Economics, Finance, and Banking; International Economics; Economic Development; Regional Economy; etc. Business: Islamic Business; Business Ethics; Business Activity; Business Behavior; Financial Technology, etc. Management: Islamic Business Management; Financial Management; Human Resource Management; International Business; Entrepreneurship; etc. Accounting: Islamic Accounting; Managerial Accounting; Accounting Information System; Taxation and Public Sector Accounting; Auditing; Financial Accounting; Behavioral accounting; etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 100 Documents
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Blockchain Technology in Financial Transactions under Sharia Banking Practice Wati, Aprilia Candra Purnama; Yazid, Muhammad
EkBis: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2023.7.2.2049

Abstract

This research explores the potential impact of blockchain technology on fincancial transactions in Islamic banking, addressing challenges related to security, transparency, and efficiency. Employing a multifaceted approach, the study assesses the benefits of blockchain in Islamic finance through literature reviews and empirical investigations. Notably, blockchain enhances the security of financial transactions by leveraging robust cryptocurrency and decentralized consensus mechanisms, thereby mitigating fraud and manipulation risks. Additionally, blockchain facilitates currency exchange, a critical aspect of Islamic banking, ensuring transparency and adherence to Sharia standards. The research identifies increased efficiency in Sharia banking operations as a key advantage of blockchain technology, attributing it to the automated processes that reduce organizational costs and transaction processing times. Furthermore, blockchain enables more streamlined cross-border transactions, reduces reliance on external entities, and enhances market liquidity. Despite these benefits, the study emphasizes certain challenges in implementing blockchain in Islamic banking, such as the need for youth education, establishing a robust infrastructure, and gaining community trust in new technologies. Successful integration requires collaboration among Sharia banking organizations, regulators, and stakeholders, with clear guidelines and a deep understanding of blockchain innovation. Overcoming these challenges is crucial for unlocking the full potential of blockchain in enhancing the security, transparency, and efficiency of monetary transactions within Islamic finance.
Examining the Correlation between Macroeconomic Factors and Stock Indices: A Comparative Analysis of IHSG and Nikkei Sim, Yulia Melyanda; Kaluge, David
EkBis: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2023.7.2.2101

Abstract

This comprehensive research investigates the intricate relationship between macroeconomic factors and stock market performance, specifically focusing on the Indonesia Stock Exchange Composite Index (IHSG) and the Nikkei Stock Average. Employing a robust quantitative approach, the study emphasizes key variables such as inflation, exchange rates, interest rates, GDP growth, and oil prices, utilizing regression analysis to unravel unique patterns within the Indonesian and Japanese markets. For IHSG, significant negative correlations with inflation highlight its impact on purchasing power and corporate profitability. The non-significant relationship with the Bank Indonesia Interest Rate (BI Rate) emphasizes market resilience to interest rate fluctuations. The significant negative correlation with the Rupiah underscores the pivotal role of currency stability. Additionally, the non-significant relationship with oil prices suggests a limited influence on IHSG movements. Turning to the Nikkei, non-significant relationships with inflation, the Bank of Japan (BOJ) Rate, GDP, exchange rates, and oil prices underscore the diverse factors at play. These findings offer valuable insights for investors, policymakers, and researchers, enriching the understanding of the multifaceted influences shaping the relationship between macroeconomic conditions and stock market dynamics in Indonesia and Japan. The study contributes empirically rich insights, addressing gaps in existing literature and paving the way for informed decision-making in the complex landscape of global financial markets.
The Influence of Internal Control Quality on Corporate Financial Performance: An Empirical Analysis based on Panel Quantile Regression Model Xu , Meng; Loang, Ooi Kok
EkBis: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2023.7.2.2118

Abstract

This study delves into the relationship between internal control quality and the financial performance of Chinese-listed corporations. Employing a distinctive research approach featuring panel quantile regression, this study meticulously examines data spanning the period from 2011 to 2020, encompassing 953 Chinese-listed entities. The analysis, in comparison to conventional methods such as ordinary least squares (OLS) regression and fixed-effects models, consistently reveals a robust and statistically significant positive correlation between internal control quality and corporate financial performance. Notably, the findings of the panel quantile regression bring to the forefront a nuanced perspective, elucidating an enhancing effect of internal control quality on Return on Assets. Nevertheless, this effect diminishes as one ascends the quantile distribution, elucidating varying degrees of influence contingent upon the internal control quality spectrum. These findings underscore the pivotal role of effective internal control systems in augmenting financial performance, with implications for corporate governance. Furthermore, this research underscores the evolving nature of internal control frameworks, particularly in the context of digitalization, thus delineating an imperative area for prospective scholarly exploration.
Challenges and Opportunities for QRIS Implementation as a Digital Payment System in Indonesia Rachman, Abdul; Julianti, Niken; Arkoyah, Siti
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.1.2134

Abstract

This research aims to analyze the challenges and opportunities for implementing QRIS (Quick Response Code Indonesian Standard) as one of the digital payment systems in Indonesia which has been provided by Bank Indonesia as an application that provides convenience, speed, and efficiency in payment transactions. However, the implementation of QRIS as a digital payment system in Indonesia still faces many challenges, such as limited internet access, competition with other payment systems, security aspects in use that have the potential for fraud or data theft, and low public understanding of QRIS. This research uses descriptive qualitative research methods with a focus on challenges and opportunities in implementing QRIS in Indonesia. The primary data sources in this research are observations and in-depth interviews with business actors who use QRIS. Secondary data sources were obtained from Bank Indonesia QRIS documents and data. This research found that the challenges in implementing QRIS in Indonesia are still low support from the central government and regional governments in accelerating the use of QRIS, not yet optimal cooperation between financial institutions, industry, and society, inadequate information technology infrastructure, and low public understanding about QRIS. Meanwhile, QRIS has enormous opportunities because it is one of the instruments in encouraging digital economic acceleration that is inclusive and efficient. QRIS has huge market potential because there is an increasing number of smartphone users every year.
Variants of Tax Planning Method Based on Tax Consultant’s Perpective Mandasari, Jayanti; Khairin, Fibriyani Nur
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.1.2143

Abstract

The purpose of this research is to reveal the metode best practice of the tax consultant's side regarding corporate tax planning. The method used in this research is qualitative with a case study approach. This method is considered suitable because it helps researchers to reveal in dept nh the practice of tax planning. The results of the study reveal that the best practices most often used by tax consultants are three, namely depreciation in terms of differences between accounting and tax regarding the useful life and methods used. inventory by choosing between First In First Out and average, both of these methods have their respective advantages and disadvantages, making differences of opinion between senior and junior tax consultants, the last practice most often used is cost shifting. These three practices are proven to be able to minimize the tax burden, but of course there must be considerations made by tax consultants in choosing the best practice to do. The findings of this study can be useful for taxpayers in terms of education and learning related to tax planning, besides that for future researchers it is recommended not only to focus on practices but also to lead to their meaning.
Tourism, Information Communication and Technology, Renewable Energy Consumption, Economic Growth and CO2 Emissions in Indonesia Yaseen, Atif; Suseno , Priyonggo; Shah, Syed Ghulam Hussain
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.1.2155

Abstract

This study uses annual data from 1995 to 2020 to investigate the Impact of Tourism, Information Communication and Technology, Renewable Energy Consumption, and Economic Growth on CO2 Emissions in Indonesia. The relationship between the variables was investigated using an autoregressive distributed lag (ARDL) approach, which considered both the long and short runs. The unit root tests were used to determine the data's stationarity and the F-statistics bound test validated cointegration between variables. This study found short-run and long-term correlations between CO2 emissions from Indonesia's tourism sector, information communication and technology, usage of renewable energy consumption, and economic growth. In the long run, Indonesia's CO2 emissions rise by 0.034% and 0.079%, and in the short run, by 0.040% and 0.092%, with a 1% increase in ICT and economic growth, respectively. Furthermore, decreases in CO2 emissions of 0.050% and 0.287 over the long run and 0.058% and 0.344% over the short run, respectively, may result from a 1% increase in tourism and renewable energy consumption. The study's findings show that although Indonesia's CO2 emissions are growing due to ICT and economic growth, they are falling due to tourism and the use of renewable energy. Further research could be possible with more economic data and modern econometric techniques. According to these findings, in addition to eco-friendly tourist laws, the ICT sector, and renewable energy sources, authorities in Indonesia should prioritize greater environmentally friendly economic growth to protect the country's natural environment.
Trend and Momentum Technical Indicators for Investing in Market Indices Padilha, Victor Alexandre; Magnani, Vinícius; Gatsios, Rafael Confetti; Guasti Lima, Fabiano; Moreira Antonio, Rafael
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.1.2163

Abstract

The purpose of this study is to evaluate the effectiveness of technical analysis indicators in investment strategies.We conducted an empirical study using four trend indicators and four momentum indicators across seven market indices. Our methodology employs a parameter optimization process for each indicator and compares the results with classical parameters reported in the economics literature.Our findings indicate that no technical indicator consistently outperforms the buy-and-hold strategy in the long run. In addition, the optimization procedures did not yield significant improvements in the results.This study contributes to the ongoing debate on the effectiveness of technical analysis indicators in securities trading by adding to the literature on the subject.
The Effect of Distributed Zakat on Sustainable Economic Development in Indonesia: A VECM Approach Hamadou, Issa; Mamadou Salieu Jallow
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.1.2172

Abstract

The purpose of this article is to examine how Indonesian sustainable economic development factors are affected by distributed zakat. in particular the poverty rate, the human development index (HDI), and economic growth. Time series data from 2001 to 2020 were processed using a vector error correction model (VECM). Additionally, the stationarity and long-run connection have been tested using the unit root and co-integration tests, respectively. The analysis made the assumption that dispersed zakat will have a positive, long-term influence on sustainable economic development. As a result, the main goals of zakat distribution, which are linked to long-term zakat funds and economic expansion, will be effectively accomplished. The case study of only one nation, Indonesia, is one of the research's limitations; therefore, in order to generalize the findings, it is advised that more nations be included in future studies. To help zakat organizations optimize their collecting and distribution strategies, the Indonesian government ought to enact tax reduction programs for them. Furthermore, it is advised that zakat institutions broaden their distribution to include those who are more at-risk in order to significantly reduce poverty and promote sustainable development. There aren't enough empirical findings about the SDGs and zakat. This article, on the other hand, is original and evaluated the dynamic short- and long-term effects of distributed zakat on Indonesia's economic growth, poverty rate, and Human Development Index (HDI).
Determinant of Indonesian Customers Intention to Use Islamic Life Insurance: Theory of Planned Behavior Approach Khilmi, Slamet; Sunarsih, Sunarsih; Febriyanto, Ahmad; Yusro, Salma Nafisah Zulfa
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.1.2177

Abstract

This research aims to determine the determinants of intention to use Sharia life insurance among Muslims in Indonesia. The total sample size in this study reached 101 participants, determined using the convenience sampling technique. The data analysis technique employed in this research adopts partial least square structural equation modelling (PLS-SEM) using SmartPLS 3.0 software. The findings of this study indicate that the intention to use Sharia life insurance is determined by attitude and perceived behavioral control. However, religiosity was not found to mediate the relationship between attitude, perceived behavioral control, and subjective norm in relation to the intention to use Takaful. This research also provides recommendations for Sharia life insurance companies in Indonesia to enhance their products and services, aiming to foster a positive perception among the Muslim community towards Sharia life insurance.
Optimizing ICMS Strategies for E-Commerce in Brazil: Tax Benefits and Profitability Insight Almeida, Luís Fernando Correia e; Lima, Milena Moscardini Nabelice Guasti
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.2.2153

Abstract

This study aimed to analyze the ICMS in the interstate operations of e-commerce companies, targeting non-taxpayers. The objective was to identify more economically advantageous strategies that would remain compliant with the tax legislation. The economic implications are evident in the use of tax benefits by various states, seeking to attract large companies to their jurisdictions through these incentives. A case study was conducted at a medium-sized company that has experienced significant growth in recent years, driven by both operational expansion and the rise of e-commerce on digital platforms. To carry out this case study, information from the company's tax documents was used, including verification of files and tax ledgers, and calculation of taxes and other reports relevant to the study. The analysis revealed that ICMS has a significant effect on the company's operations, necessitating the implementation of strategies to efficiently and legally reduce the tax burden. To implement these strategies, this study analyzed the tax benefits offered by specific states within the federation to this particular industry segment. By comparing these benefits to the company's operational values, opportunities to reduce the tax burden and increase profitability can be identified. The study demonstrated the potential for substantial cost savings by considering the company's location as the primary focus. These savings could range from 41.9% to 72.5%.

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