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Frank Aligarh
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JIFA (Journal of Islamic Finance and Accounting)
Published by Universitas Islam Negeri Raden Mas Said Surakarta
ISSN : 26151774     EISSN : 26151782     DOI : https://doi.org/10.22515/jifa
Core Subject : Economy,
Economics, Econometrics & Finance
JIFA (Journal of Islamic Finance and Accounting) openly welcomes scholars, academicians, researchers, policyholders, lecturers, and practitioners to submit their high-quality research articles that correspond to the focus and scopes. This journal concerns on two primary areas, Islamic Finance and Accounting. The topic of Islamic finance limits its discussion on financial matters such as sharia capital market, sharia banking, financial technology, Islamic philanthropy (Zakat, Waqf, Sadaqah, etc.) and behavioral finance. The theme of accounting directs the discourses about development of accounting concepts, Islamic accounting, behavioural accounting, auditing, taxation, accounting information system, and public sector accounting. Papers on accounting issues relating to developing in other fields such as finance, small-medium enterprises, and government operations are also welcome. By promoting the current issues of these areas, JIFA represents an excellent forum for highlighting the profile of Islamic finance and accounting research on both national and international levels.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 87 Documents
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Transfer pricing and tax avoidance: Moderating role of audit quality illahi, ilham; Sumarni, Nini; Maiza, Zikrawahyuni
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6537

Abstract

Transfer pricing can confer advantages to companies, such as enhancing their business competitiveness and facilitating internal fund transfers. However, in practical application, companies also exploit transfer pricing for the purpose of tax avoidance, aiming to minimize their tax liabilities. Consequently, this practice has been observed to have adverse implications for the state, specifically in terms of reduced tax revenue. To explore the impact of transfer pricing on tax avoidance, researchers undertook an empirical examination. They introduced the variable of audit quality as a moderator to assess its influence on the relationship between transfer pricing and tax avoidance. The study focused on a sample of manufacturing firms listed on the Indonesia Stock Exchange, employing a purposive sampling technique. To ascertain the effects of transfer pricing variables on tax avoidance and the moderating influence of audit quality, the researchers conducted multiple linear regression tests. The findings of the study indicate a positive association between transfer pricing and tax avoidance. This research provides valuable contributions that companies engaging in transfer pricing practices are, indeed, employing them as a form of tax avoidance strategy, aiming to minimize their corporate tax obligations. However, the study does not provide evidence supporting the notion that the quality of auditors can mitigate transfer pricing undertaken for the purpose of tax avoidance.
Audit committee ownership, firm size, and audit delay: Empirical evidence from Indonesia Wibowo, Raden Arief; Barros, Agapito; Dewi, Silfia Fitriana
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6574

Abstract

Research on audit committee ownership is still very limited, making it highly worthy of further investigation. Investors and regulators acknowledge the significance of having audited financial information that is released in a timely manner. Audit delay conducted by the auditor creates high information uncertainty for investors. This study aims to analyze the effect of audit committee ownership and firm size on audit delay mediated by the quality of financial reporting with a sample of 75 non-financial companies listed on the IDX in 2016-2020 with the sampling technique used is purposive sampling. This study uses path analysis with Eviews software version 9. The results of this study indicate that company share ownership and Firm Size have no effect on audit delay, financial reporting quality does not mediate the effect of company share ownership on audit delay, while financial reporting quality mediates the effect of size company against audit delay. This research contributes theoretically by enriching the literature on audit committee ownership.
Religiosity, money ethics, materialism, and tax evasion: An exploratory study Jannah, Nur
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6650

Abstract

Tax evasion remains a persistent concern that continues to captivate the attention of scholars and professionals alike, owing to its profound implications for a nation's economic landscape. The objective of this study is to assess the impact of money ethics, intrinsic religiosity, and extrinsic religiosity on tax evasion. Specifically, the study aims to examine the moderating effects of intrinsic religiosity, extrinsic religiosity, gender, and materialism on the relationship between money ethics and tax evasion. A purposive sampling technique is employed to select participants for this study, and primary data is collected through the direct distribution of questionnaires to respondents. The sample size consists of 100 participants. Structural Equation Modeling-Partial Least Squares (SEM-PLS) is utilized as the data analysis technique. The findings of the analysis reveal that money ethics and extrinsic religiosity positively influence tax evasion, while intrinsic religiosity has a negative impact on tax evasion. Moreover, the moderating effect of intrinsic religiosity weakens the relationship between money ethics and tax evasion, whereas the moderating variables of extrinsic religiosity, gender, and materialism do not demonstrate significant effects on the relationship between money ethics and tax evasion. This research provides practical contributions to the government in understanding the reasons behind taxpayers' behavior in engaging in tax evasion.
To what extent does share ownership affect informative earnings management? Evidence from Indonesian manufacturing sector Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi; Lubis, Armensyah
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6730

Abstract

Inconsistent findings regarding the relationship between share ownership and earnings management, specifically in terms of informative and opportunistic practices, have been observed in previous studies. To address this gap, the present research aims to investigate the impact of institutional, governmental, and family ownership on informative earnings management. The sample comprises 615 manufacturing firm-year observations listed on the Indonesian Stock Exchange. Earnings management is assessed by examining discretionary accruals, which are further categorized into informative and opportunistic acts based on earnings growth. Logistic regression analysis is employed to analyze the data. The results indicate that both institutional and family ownership have a positive effect on informative earnings management. This suggests that institutional and family shareholders play influential roles in monitoring managerial behavior, particularly in encouraging informative earnings management practices rather than opportunistic ones. Conversely, governmental ownership does not have a significant effect on earnings management. This finding suggests that government shareholders may have lesser interest in evaluating managerial performance based on earnings and instead prioritize political and social considerations. Overall, this study contributes to the existing literature by shedding light on the distinct influences of different types of share ownership on earnings management practices, particularly in terms of their impact on informative earnings management.
Zakat accounting and public accountability: Evidence from Indonesia Narulitasari, Devi; Mulya, Andwina Sekar Mawarni; Subagyo, Tamrin
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6805

Abstract

To what degree does muzakki enforce accountability on zakat institutions to verify the proper transmission of their zakat payments, as posited by the theory? The primary objective of this research is to examine the impact of zakat accounting, internal control, leadership, and organizational culture on public accountability within zakat institutions. The survey was carried out among managers of zakat institutions operating in the Yogyakarta and Surakarta regions. A purposive sampling technique was employed to determine the sample for this study. The research utilized the statistical method of Structural Equation Modeling (SEM) based on variance to analyze the collected data. The findings of the study indicate that zakat accounting, internal control, and organizational culture have a positive influence on public accountability, while leadership does not significantly affect public accountability in zakat institutions. The robustness testing conducted in this study further validates the significance of zakat accounting, internal control, and organizational culture as the primary predictors of public accountability. Theoretically, this research contributes by proposing a new construct, namely zakat accounting. The practical implications derived from this research underscore the importance of implementing zakat accounting practices within zakat institutions as a means to bolster public accountability.
What do we know about corporate governance, family ownership, and firm value? Lestari, Dinda; Zirman; Hariyani, Eka; Oktari, Vera
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6811

Abstract

The purpose of this study was to obtain empirical evidence that the company's independent board of commissioners has a positive effect on firm value, to obtain empirical evidence that audit committees have a positive effect on firm value, to obtain empirical evidence that profitability has a positive effect on firm value, to obtain empirical evidence that family ownership strengthens good relations. Corporate governance on firm value and to obtain empirical evidence of family ownership strengthens the relationship between financial performance and firm value. Variable measurement in this study uses the dependent variable, independent variable, moderating variable, and control variable. The results of the study show that the board of commissioners and ROE have an effect on firm value. While the audit committee has no effect on firm value. And family ownership strengthens the relationship between ROE and audit committee on firm value, but cannot moderate the relationship between independent commissioners and firm value.
Accounting of Tumbilotohe: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7481

Abstract

This study aims to construct accounting practices in the implementation of tumbilotohe culture. This study uses a spiritual paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. There were four informants in this study. The four informants were selected using a purposive sampling technique. The results of the study found that the capital for the implementation of tumbilotohe comes from natural resources that can be obtained and used free of charge by residents, donations by residents obtained through granting requests for financial assistance in the form of proposals and initiatives from residents. The practice of capital accounting is conditional on the value of sustenance from the Creator and help each other. These values are contained in the lumadu value "dilla o'onto, bo wolu-woluwo" which means invisible but there. This phrase teaches in life not only to chase what is seen but also to look for something that is not visible but exists. The next value is huyula. The results of this study contribute to the concept of accounting practice in the implementation of the tumbilotohe culture, which not only consists of materials but also requirements with local cultural values and religiosity.
Factors influencing the disclosure of carbon emissions in indonesia Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7672

Abstract

As global attention on environmental sustainability intensifies, understanding the factors influencing corporate transparency in carbon emissions has become increasingly urgent. This analysis aimed to discover whether or not differences in business characteristics such as size, leverage, institutional ownership, foreign ownership, CEO narcissism, CEO tenure, family ownership, and gender parity on the board of directors were associated with changes in emissions. The population of companies involved in agriculture and mining listed on the Indonesia Stock Exchange from 2018 to 2020 makes up the study's population. We selected 177 firms for this study to participate in our sample. Multiple linear regressions were used as a method of analysis. This research found that the size and leverage of a firm are significant determinants of the amount of data accessible about that company's carbon impact. Disclosure of carbon emissions is unaffected by institutional ownership, foreign ownership, CEO narcissism, family ownership, or the presence of women on boards of directors. These findings suggest that policymakers and corporate stakeholders should focus on size and leverage as key factors for improving carbon disclosure practices, while other business characteristics may require additional scrutiny.
Environmental disclosure and public ownership: Further evidence Sururi, Rais Ahmad; Ismail, Mutia
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7698

Abstract

Due to the considerable influence that company operations have on the environment, there is a growing demand for firms to provide transparent information about their environmental impact. The purpose of this study is to determine the effect of profitability, company size, leverage and public ownership on environmental disclosure in basic industrial and chemical sector manufacturing companies listed on the IDX for the 2018-2021 period. The study had a population of 69 companies. The sampling technique used is purposive sampling so that 20 companies are obtained to be studied. The type of data used is secondary data and the data analysis techniques used are multiple linear regression test. The results indicate that public ownership has a positive influence on environmental disclosure. Meanwhile, profitability, size, and leverage do not exhibit any significant impact on environmental disclosure. This research contributes to the environmental disclosure literature by emphasizing the necessity of considering public ownership asa crucial factor.
Implementation of task continuity management in banking service activities and treasury operations for smooth payment system Nugraha, Taufan Anggara; Djakman, Chaerul D.
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7728

Abstract

The increasing complexity and unpredictability of future business environments, including threats such as terrorism, natural disasters, and pandemics like COVID-19, necessitates robust business continuity management (BCM) to ensure the uninterrupted functioning of critical operations. This study aims to evaluate the effectiveness of Bank XYZ's Business Continuity Management, particularly focusing on its Task Continuity Management (TCM) within banking services and treasury operations. Using a case study approach, data were collected through interviews, document analysis, and observations at Bank XYZ, and evaluated against the ISO 22301:2019 standard for “Security and Resilience - Business Continuity Management Systems – Requirements.” The findings indicate that Bank XYZ's BCM generally aligns with ISO 22301:2019, covering aspects such as organizational context, leadership, planning, and continuous improvement. However, the evaluation also identified areas for enhancement, including broader risk assessment, improved communication, better competency development programs, and more comprehensive testing and monitoring methods. The study concludes with recommendations for industry, education, and public sectors to improve BCM practices by focusing on risk assessment, communication, competency development, and effective evaluation methods.

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