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Journal of Shariah Economics
Published by Universitas Al-Hikmah Indonesia
ISSN : 26552493     EISSN : 26552485     DOI : https://doi.org/10.35896/jse.v7i2
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Social Sciences Other
JOURNAL OF SHARIA ECONOMICS adalah jurnal ilmiah berkala yang dikelola dan diterbitkan oleh Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Al Hikmah Indonesia serta bekerja sama dengan Asosiasi Ekonom Islam Indonesia Jurnal ini berfokus pada kajian ekonomi dan ekonomi Islam Pengelola menerima kontribusi berupa artikel dari ilmuwan akademisi profesional dan peneliti yang berkaitan dengan studi ekonomi Islam Artikel akan dipublikasikan setelah melalui mekanisme seleksi naskah penelaahan oleh reviewer serta proses penyuntingan Semua artikel yang diterbitkan merupakan pandangan dan tanggung jawab penulis dan tidak mewakili jurnal ini maupun institusi asal penulis Journal of Sharia Economics diterbitkan dua kali dalam setahun yaitu pada bulan Juni dan Desember
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 195 Documents
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Analisis Determinan Kecurangan Pajak Berdasarkan Perspektif Fraud Hexagon dengan Moral Pajak sebagai Variabel Moderasi Nurul Farchani Awwaliyah; Windy Aulia Aurora; Wulan Safitri; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1251

Abstract

This study analyzes the determinants of tax fraud through the perspective of Fraud Hexagon with tax morality as a moderation variable, using a systematic literature review (SLR) of 51 scientific articles published in SINTA 1-5 indexed journals from 2020 to 2025. Fraud Hexagon, which consists of six main elements namely stimulus, opportunity, rationalization, capability, arrogance, and collusion, is identified as the main predictor of tax fraud, where these elements facilitate tax avoidance practices through manipulation of financial statements. Tax morality acts as a psychological moderation that can weaken the relationship between Fraud Hexagon and tax fraud, with mechanisms such as money ethics, religiosity, and trust in tax authorities. The findings show that stimulus and opportunity are the most dominant elements in encouraging tax evasion, while high tax morale can intervene in these risks through increased voluntary compliance. Practical implications include policy recommendations to strengthen oversight of the tax system and taxpayer ethics education to reduce state losses due to tax fraud. This study contributes to the tax literature with an integrative model that combines corporate fraud theory and morality aspects, and suggests longitudinal empirical research for further validation in the Indonesian context.
Strategi Pengembangan Hutan Rakyat Berbasis Tanaman Karet (Hevea Brasiliensis) Di Kabupaten Tebo Rina Yuli Rahmawati; Heriberta .; Zamzami .; Siti Hodijah; Nurhayani .
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v4i2.1252

Abstract

Rubber-based community forest management in Tebo Regency offers opportunities to improve farmer welfare while maintaining environmental function and resource sustainability. This article analyzes the existing conditions, obstacles, and strategies for rubber-based community forest development, and recommends a framework for strengthening this sector in Tebo Regency.The study reveals that smallholder rubber productivity is low, many plantations are aging, the quality of processed materials is poor, and land conversion to other commodities (e.g., oil palm) poses a threat to sustainability. Therefore, integrated technological, institutional, market, and policy interventions are needed.
Peran Investasi, Belanja Modal Dan Pendapatan Asli Daerah (PAD) Terhadap Pertumbuhan Ekonomi Di Provinsi Jambi Andika Zia Ulhak; Siti Hodijah; Candra Mustika; Nurhayani .
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v4i1.1253

Abstract

This study aims to analyze the influence of investment, capital expenditure, and locally generated revenue (PAD) on economic growth in Jambi Province during the period of 2019–2024. Economic growth is measured through the Gross Regional Domestic Product (GRDP) at constant prices (ADHK) of 2010. The independent variables in this study include investment (domestic and foreign investment), government capital expenditure, and locally generated revenue. This research employs a quantitative approach using panel data analysis combining time series and cross-sectional data from all districts and cities in Jambi Province. The data were obtained from official institutions such as the Central Bureau of Statistics (BPS), the Directorate General of Fiscal Balance (DJPK), and the Investment Coordinating Board (BKPM). Data analysis was conducted using panel data regression methods, involving three model tests: the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), along with the Chow, Hausman, and Lagrange Multiplier tests to determine the most appropriate model. The results indicate that investment, capital expenditure, and PAD each have a positive effect on economic growth in Jambi Province, both partially and simultaneously. Increased investment contributes to production capacity expansion and job creation; government capital expenditure supports the provision of public infrastructure and economic efficiency; while PAD enhances the fiscal capacity of local governments to finance sustainable development. Simultaneously, these three variables significantly influence GRDP growth, highlighting the synergy between fiscal policy and investment activities in strengthening Jambi’s economic structure. The findings emphasize the importance of optimizing public and private investment, improving the effectiveness of capital expenditure, and enhancing local fiscal independence to support inclusive and sustainable economic growth.
Prediksi Kemiskinan Ekstrem di Provinsi Jambi Berbasis Data Mikro SUSENAS: Perbandingan Regresi Logistik, Random Forest, dan XGBoost serta Analisis Determinan Ari Hidayat; Zulgani .; Ridwansyah .; Siti Hodijah; Nurhayani .
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v4i1.1261

Abstract

Extreme poverty is the most severe form of poverty, characterized by a household's inability to meet basic needs and tends to persist despite ongoing social program interventions. In Jambi Province, poverty trends are fluctuating and influenced by macroeconomic dynamics and the agricultural sector; while extreme poverty indicators show an aggregate decline, inequality remains between districts/cities. This study aims to: (1) analyze socioeconomic factors influencing the extreme poverty status of households in Jambi Province, (2) compare the performance of prediction models using econometric approaches (logistic regression) and machine learning (Random Forest and XGBoost), and (3) examine differences in the determinants of extreme poverty between agricultural and non-agricultural households. The data used are SUSENAS microdata for the 2020–2024 period using a pooling approach (cross-section and time series) for all districts/cities in Jambi Province. Extreme poverty status is defined based on the international threshold of USD 2.15 PPP or national adjustment (TNP2K) in the relevant year. Modeling was performed by dividing the training data into 80% and 20% test data, conducting feature selection, model training, and hyperparameter tuning, as well as evaluation based on the confusion matrix and AUC–ROC. In addition to performance evaluation, this study emphasized sectoral comparative analysis by training the model separately on agricultural and non-agricultural subsamples to identify dominant determinants that are both universal and sector-specific.
Pengaruh Tata Kelola Perusahaan, Financial Distress Dan Free Cashflow Terhadap Manajemen Laba Monica Azril; Nikhayani Nikhayani; Syawaliyah Nurus Salamah; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1263

Abstract

This study aims to analyze the influence of corporate governance, financial distress, and free cash flow on earnings management using a Systematic Literature Review (SLR) approach. A total of 76 articles published between 2020 and 2025 were examined based on topic relevance, research methods, and empirical findings. The results indicate that corporate governance—particularly through mechanisms such as independent commissioners, institutional ownership, audit committees, and audit quality—plays a significant role in reducing earnings manipulation by strengthening oversight functions. Financial distress is generally identified as a factor that encourages management to engage in earnings manipulation as an effort to maintain the appearance of financial stability, although several studies report inconsistent results depending on industry characteristics and company conditions. Free cash flow is also found to potentially trigger opportunistic managerial behavior, especially when internal monitoring is weak; however, its negative effect can be mitigated by effective corporate governance. Overall, this study concludes that earnings manipulation is influenced by the interaction of financial pressure, managerial discretion over cash flow, and the strength of corporate governance mechanisms. These findings contribute to strengthening governance practices and improving the quality of financial reporting in Indonesia.
Systematic Literature Review: Pengaruh Kinerja Keuangan, Corporate Social Responsibility, Koneksi Politik, dan Transparansi Laporan Keuangan terhadap Penghindaran Pajak. Shobrina Nurul Aisyah; Sinta Apriyani; Vita Khera Amelia; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1266

Abstract

This study aims to analyze the influence of financial performance, Corporate Social Responsibility (CSR), political connections, and financial report transparency on tax avoidance using the Systematic Literature Review (SLR) approach. Tax avoidance practices remain a significant issue in Indonesia because they can reduce potential state revenue and reflect weak corporate governance. This research method analyzes 45 scientific articles indexed by Sinta in the 2020-2025 period. These articles were selected through a screening stage using the keywords "Tax Avoidance", "Financial Performance", "CSR", "Political Connections", "Financial Report Transparency". The selection process was carried out through academic search engines such as Google Scholar, Semantic Scholar, Sinta, and Connected Paper. The analysis was conducted descriptively to assess the consistency of previous research results and identify research gaps. Hasilll…. Practically, the results of this study are expected to be a reference for regulators and policymakers in tightening the transparency of financial reporting and fiscal supervision to suppress tax avoidance practices in Indonesia.
Pengaruh Regulasi Pemerintah, Tekanan Pemangku Kepentingan, dan Pelaksanaan Tanggung Jawab Sosial terhadap Penerapan Prinsip ESG pada Perusahaan di Indonesia Riani Dwi Antika; Riska Dwi Arini; Syifa Yuniatin Arini; Zulfaturrokhmah Aulia; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1272

Abstract

This study aims to analyze the influence of government regulations, stakeholder pressure, and the implementation of corporate social responsibility (CSR) on the application of Environmental, Social, and Governance (ESG) principles in companies in Indonesia using a qualitative approach through the Systematic Literature Review (SLR) method on 50 published journals from 2019 to 2025. The analysis was conducted through a process of theme identification, literature screening, data extraction, and synthesis of findings. The results show that government regulations provide a structural basis for ESG implementation, but its implementation is still hampered by weak supervision and policy inconsistencies. Stakeholder pressure has proven to be a strong external factor in encouraging companies to improve transparency, accountability, and the quality of sustainability reporting. Meanwhile, the implementation of CSR contributes significantly to strengthening social and governance aspects, while also enhancing the legitimacy and reputation of companies. Overall, these three variables complement each other and simultaneously encourage more effective and sustainable ESG implementation. This research provides academic and practical contributions to understanding the determining factors for the successful implementation of ESG and the importance of synergy between regulations, social pressure, and corporate commitment to sustainable development in Indonesia
Menilai Dampak Penyaluran Likuiditas Pemerintah Tahun 2025 terhadap Stabilitas dan Keadilan Ekonomi:Perspektif Maqāṣid al-Syarī‘ah Nurida Isnaeni; Amaludin Efendi Harahap; Dela Fauzia; Rama Fajri
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1274

Abstract

This study evaluates the effectiveness of Indonesia’s 2025 liquidity injection of IDR 200 trillion into state-owned banks (Himbara) through the lens of Islamic economics and maqāṣid al-syarī‘ah. Using a qualitative–descriptive method based on library research, the study examines whether the policy has succeeded in promoting productive financial intermediation, economic stability, and just liquidity distribution. Data were drawn from Bank Indonesia, the Ministry of Finance, the Financial Services Authority (OJK), and peer-reviewed publications indexed in SINTA and Scopus.Findings reveal that as of October 2025, 84% of the injected funds had been disbursed, but only 18–22% were channeled to SMEs, far below the 37% allocation during the 2020 PEN stimulus. Moreover, 30–40% of the liquidity was placed in money market instruments and government securities rather than real-sector financing. Credit growth slowed from 7.7% (September) to 7.36% (October 2025), indicating weak transmission and raising concerns about moral hazard when liquidity strengthens bank reserves without productive allocation. Thus, integrating the liquidity program with productive financing schemes, Islamic financial inclusion, and robust Sharia governance is essential to align the policy with maqāṣid al-syarī‘ah.
Pengaruh Digitalisasi Keuangan Syariah Terhadap Inklusi Keuangan UMKM di Indonesia Laila Murningsih Novrian Wakhidah; Shelvyna Rikantasari; Mutammimatur Rahmah Ramadhana; Muhammad Izzudin Farhans
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1279

Abstract

The digitalization of Islamic finance is growing rapidly in line with the increasing demand for inclusive, efficient, and sharia-compliant financial services. Micro, Small, and Medium Enterprises (MSMEs), as the backbone of the national economy, still face limited access to formal financial services. This study aims to analyze the impact of the digitalization of Islamic finance on the financial inclusion of MSMEs in Indonesia. The research method used a quantitative approach with a survey of MSMEs using digital Islamic financial services. Data were analyzed through validity, reliability, and linear regression tests. The results show that the digitalization of Islamic finance has a positive and significant impact on the financial inclusion of MSMEs. This finding indicates that the digitalization of Islamic finance contributes to the achievement of the maqasid sharia through increasing economic welfare.
Transformasi Digital dalam Akuntansi: Dampak Teknologi Blockchain terhadap Transparansi dan Keamanan Laporan Keuangan Dwi Ayu Destiani; Khoerunnisa Khoerunnisa; Ira Fadila; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1280

Abstract

The rapid development of digital technology has transformed the accounting field, encouraging organizations to adopt systems that ensure higher levels of transparency, security, and reliability in financial reporting. Blockchain has emerged as one of the most influential technologies due to its decentralized architecture and immutable ledger. This study aims to synthesize current research findings regarding the impact of blockchain technology on the transparency and security of financial statements through a Systematic Literature Review (SLR) approach. The results of this study show that blockchain, enhances the accountability of financial information by providing permanent, traceable, and encrypted transaction records that reduce fraud risk and human error. In addition, blockchain strengthens data security through cryptographic validation and distributed storage mechanisms that protect financial information from manipulation and unauthorized access. However, the literature also highlights several implementation challenges, including regulatory uncertainty, limited organizational readiness, low digital literacy, and scalability issues. Overall, this study concludes that blockchain presents significant opportunities to improve the quality, trustworthiness, and resilience of financial reporting systems, although effective implementation requires adequate regulatory support, human resource development, and technological infrastructure.

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