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Reza Mubarak
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INDONESIA
Shafin: Sharia Finance and Accounting Journal
Published by Institut Agama Islam Negeri Madura
ISSN : 27975320     EISSN : 27973484     DOI : https://doi.org/10.19105/shafin
Core Subject : Economy,
Economics, Econometrics & Finance
The articles of Journal Shafin publishes mainly focuses on the major problems in the development of sharia finance and accounting areas, such as sharia accounting intitution, Small Micro Entities (SMEs) sharia accounting, capital market Islamic, auditing and corporate governance for Islamic intitution, Islamic behavior accounting, Islamic accounting profession ethics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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Analisis Implementasi Sistem Informasi Akuntansi Berbasis E-Commerce Pada Bisnis Online “Belanja Diaku” Di Era Digital 5.0 Rahmadhany, Arwinda
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i2.19660

Abstract

The development of digital technology in the Industry 5.0 era has significantly transformed business operations, particularly in the implementation of e-commerce-based Accounting Information Systems (AIS). This study aims to analyze the implementation of AIS within the online thrift fashion business, Belanja Diaku, which utilizes Shopee and TikTok Live as its primary sales and marketing platforms. Using a qualitative descriptive approach, data were collected through observations, interviews, and documentation. The findings reveal that the AIS implementation at Belanja Diaku is effective in recording sales and purchase transactions, with integration across e-commerce platforms and digital payment methods such as ShopeePay and virtual accounts. Additionally, TikTok Live streaming serves as an effective marketing tool that enhances customer engagement. However, challenges remain, including manual inventory control and limited automation in financial reporting and analysis. This study contributes to understanding how digital technologies and AIS integration can support MSMEs’ operational efficiency in the Industry 5.0 era.
Bahasa Inggris Fitriyah, Tina; Priyadi, Ira Hasti; Purnamawati, Anni Muslimah
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i2.20903

Abstract

This study aims to examine the effect of Book tax difference (BTD) and Thin Capitalization on Tax avoidance in Indonesian manufacturing companies, motivated by the persistent inconsistency in the findings of previous research. This research uses a quantitative explanatory approach. The sample consists of manufacturing companies in the health and technology sectors listed on the Indonesia Stock Exchange for the 2022-2024 period, selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that Book tax difference and Thin capitalization do not have a significant effect on Tax avoidance, either simultaneously or partially. The implication of this finding is that stakeholders and regulators should not rely solely on BTD and Thin capitalization as primary indicators of aggressive tax practices. The novelty of this research lies in providing recent empirical evidence from a specific contemporary context that challenges the significance of these two common proxies, suggest that other factors are more influential. Future research is encouraged to explore other determinants such as corporate governance mechanisms.

Page 7 of 7 | Total Record : 62

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