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Journal of Islamic Economics, Management, and Business (JIEMB)
Published by Universitas Islam Negeri Walisongo Semarang
ISSN : 27210197     EISSN : 27210324     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Islamic Economics, Management, and Business is a scientific journal in the field of Islamic economics studies published twice a year by the program of Magister of Syariah Economics, Faculty of Islamic Economics and Business UIN Walisongo Semarang. The editors receive articles in the form of research based manuscript related to Islamic Economics, business, and management themes which cover Islamic Economics, Islamic Business, Islamic Financial Management, Islamic Marketing Management, Islamic Human Resource Management, Islamic Operational Management, and Islamic Philanthropy.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol. 6 No. 1 (2024)" : 13 Documents clear
The influence of tax rates, profitability, assets, and foreign ownership on transfer pricing in Indonesia’s mining sector: ethical implications in Islamic economics Fatahila, Alfiyan; Istiariani, Irma
Journal of Islamic Economics Management and Business (JIEMB) Vol. 6 No. 1 (2024)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2024.6.1.22921

Abstract

The rapid expansion of multinational enterprises (MNEs) has introduced new challenges in managing cross-border transactions, particularly in transfer pricing –a practice used for pricing goods, services, or intangible assets between related entities within a corporate group. This study aims to examine the influence of tax rates, profitability, company assets, and foreign ownership on transfer pricing decisions among mining companies listed on the Indonesia Stock Exchange. The research adopts a quantitative approach, using multiple linear regression analysis on financial data from 33 companies over five years (2017-2021). Results indicate that tax rates and profitability do not significantly impact transfer pricing behavior, while company assets and foreign ownership exhibit a significant negative effect. These findings suggest that larger companies and those with higher foreign ownership are less likely to engage in transfer pricing. The study contributes to the existing literature by incorporating an Islamic economic perspective, emphasizing ethical principles like justice (al-‘adl) and social responsibility (al-amānah) in business practices. The implications highlight the need for stricter regulations and ethical considerations to combat tax avoidance, ensuring fair wealth distribution in alignment with Islamic values.
The impact of regional original income and balance funds on local government financial performance: an Islamic perspective in Central Java, Indonesia Maghfiroh, Tsaniyatul; Warno, Warno; Muheramtohadi, Singgih
Journal of Islamic Economics Management and Business (JIEMB) Vol. 6 No. 1 (2024)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2024.6.1.23430

Abstract

This study examines the effects of regional original income (PAD) and balance funds on the financial performance of local governments in Central Java Province from 2019 to 2023. The research explores the mediating role of capital expenditure in these relationships, incorporating both conventional economic and Islamic financial perspectives. Utilizing quantitative analysis and path analysis, the study draws on secondary data from 35 local governments. The findings reveal that PAD positively affects financial performance, enhancing fiscal independence, while balance funds negatively impact both financial performance and capital expenditure due to fiscal dependency. Capital expenditure was found not to mediate the relationships between PAD, balance funds, and financial performance. These results highlight the need for local governments to reduce dependency on balance funds and focus on sustainable revenue generation through PAD, in line with Islamic ethical principles of stewardship, justice, and public welfare. The study contributes to understanding fiscal independence within an Islamic framework, with recommendations for future research to further explore these dynamics.
Islamic economic principles and the adoption of accounting information systems: perceptions of ease of use and usefulness in Indonesian MSMEs Solikhatin, Firda Aprilia; Saadah, Naili; Agriyanto, Ratno
Journal of Islamic Economics Management and Business (JIEMB) Vol. 6 No. 1 (2024)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2024.6.1.23496

Abstract

The Accounting Information System (SIA) is an important component in supporting the running of a business, especially in simplifying the financial recording process. The use of SIA can provide various benefits and convenience for its users. However, among Micro, Small, and Medium Enterprises (MSMEs), the use of SIA is still relatively low, due to various factors. This study aims to test and analyze the influence of perceived ease of use and perceived usefulness on the use of SIA in MSMEs, by integrating Islamic economic values such as fairness, efficiency, and transparency in financial management. These values play an important role in encouraging users to choose a system that not only facilitates the work process, but is also in line with sharia principles. This study uses primary data obtained through surveys, as well as secondary data from the Tegal Regency Cooperatives, SMEs, and Trade Office. The research sample consisted of 100 respondents who were MSME actors in Tegal Regency, with a sampling technique using the purposive sampling method. The independent variables in this study were perceived ease of use and perceived usefulness, and data analysis was carried out using multiple linear regression tests. The results showed that perceived ease of use and perceived usefulness partially had a positive and significant effect on the use of SIA. Simultaneously, these two variables also affect the use of SIA. The integration of Islamic economic values in the use of SIA has the potential to increase the awareness and commitment of MSME actors to a more efficient and transparent system, in accordance with Islamic principles

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