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Adam Mudinillah
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Journal Markcount Finance
Published by Yayasan Adra Karima Hubbi
ISSN : 29870925     EISSN : 29869455     DOI : 10.70177/jmf
Core Subject :
Journal Markcount Finance, established in 2023 by Yayasan Adra Karima Hubbi, has become a leading platform for economic research that connects financial innovation, sustainability, and digital transformation within the evolving economic ecosystem. In 2026, the journal introduced a change in its publication frequency to a bimonthly schedule, publishing issues in February, April, June, August, October, and December. The journal covers a broad spectrum of topics reflecting significant changes in finance, business, and accounting industries in the age of technology-driven economies. Its focus encompasses research on fintech, sustainable finance, digital transformation in accounting and auditing, behavioral economics in capital markets, regulatory technology (RegTech), digital taxation, and Islamic digital finance. Research published in this journal offers insights into technological innovations such as blockchain and AI-driven investment strategies, alongside the regulatory challenges emerging with the rise of digital financial systems. Studies on sustainable finance and ESG investments highlight efforts to tackle climate change and support circular economy practices. Other key topics include behavioral analysis in capital markets, focusing on investor psychology and risk management, as well as the application of technology in auditing and financial decision-making processes. Special attention is also given to the role of regulatory technology in ensuring compliance with regulations in the rapidly evolving digital financial landscape. Overall, Journal Markcount Finance continues to make significant contributions to researchers and policymakers in various countries, presenting relevant and applied research to address the challenges faced by modern financial and economic systems.
Arjuna Subject : -
Articles 102 Documents
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The Influence of Audit Technology on Audit Efficiency and Effectiveness: Auditor’s Perspective Herts Taunaumang; Rafaela Lima; Raul Gomez
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2139

Abstract

The rapid advancement of audit technology, including data analytics, artificial intelligence (AI), and blockchain, has significantly transformed the auditing profession. These technologies promise to enhance audit efficiency and effectiveness by automating routine tasks, improving data accuracy, and enabling deeper insights. However, the extent to which these technologies influence audit outcomes from the auditor's perspective remains underexplored, particularly in terms of their practical implementation and perceived benefits. This study aims to examine the influence of audit technology on audit efficiency and effectiveness from the perspective of auditors, focusing on their experiences, challenges, and perceived outcomes. A mixed-methods approach was employed, combining surveys and semi-structured interviews with auditors from public accounting firms. Quantitative data were analyzed using statistical techniques, while qualitative data were thematically analyzed to identify key patterns and insights. The findings reveal that audit technology significantly improves efficiency by reducing time spent on manual tasks and enhancing data processing capabilities. Auditors also reported increased effectiveness, as technology enabled better risk assessment, fraud detection, and compliance monitoring. However, challenges such as high implementation costs, skill gaps, and resistance to change were identified as barriers to full adoption. The study concludes that audit technology has a transformative impact on audit efficiency and effectiveness, but its successful integration requires addressing technical, organizational, and human factors.
Islamic Business Ethics in E-Commerce Trading: A Study of Fiqh Muamalah Regarding Contracts and Ownership Dallah Dallah
Journal Markcount Finance Vol. 3 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i2.2261

Abstract

Digital commerce through e-commerce has changed the business landscape worldwide, including in Muslim societies. Although e-commerce is easy and efficient, there are still issues of fiqh muamalah, especially regarding ownership and sale transactions. Islamic business transactions are evaluated from the perspective of ethics and sharia compliance as well as technical aspects. Uncertainty, or gharar, can arise because many online transactions do not follow the principles of valid contracts and do not clearly state the ownership of goods. Therefore, it is important to learn how the principles of Islamic business ethics can be applied to e-commerce, especially in terms of ownership and contract relationships. This study aims to see how e-commerce practices are in line with the principles of Islamic business ethics, especially from the perspective of fiqh muamalah on contracts and ownership. In addition, this study also wants to provide suggestions to ensure that digital transactions are in accordance with sharia values. This study uses a qualitative approach with a library research method. Data were collected by analyzing classical and contemporary literature on fiqh muamalah, e-commerce, and case studies of online transactions. A descriptive-analytical approach was used to analyze the principles of contracts and ownership in Islam. The results show that many e-commerce transactions do not meet the requirements for a valid contract such as clarity of object, price, and ijab kabul. In addition, ownership of goods is often not legally transferred when the transaction is made, especially in a dropship system where the seller does not physically own the goods.
Big Data Analytics for Corporate Financial Decision-Making: Evidence from ASEAN Capital Markets Gogor Christmass Setyawan; Rina Farah; Rashid Rahman; Ii Sopiandi
Journal Markcount Finance Vol. 3 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i2.2493

Abstract

The increasing availability and complexity of big data have revolutionized decision-making in various sectors, including corporate finance. In the context of ASEAN capital markets, companies are facing pressure to adopt data-driven strategies to enhance their financial decision-making processes. Big data analytics offers the potential to improve the accuracy of predictions, optimize investment strategies, and manage risks more effectively. This study aims to explore the impact of big data analytics on corporate financial decision-making in ASEAN capital markets, focusing on how organizations utilize data-driven insights to enhance decision-making efficiency and profitability. The research employs a mixed-methods approach, combining quantitative analysis of financial data from publicly listed companies in ASEAN with qualitative interviews from financial executives. The results indicate a positive relationship between big data analytics adoption and improved financial decision-making, particularly in areas of market forecasting, risk management, and asset allocation. Companies that have integrated big data analytics into their financial strategies report better performance in terms of profitability and shareholder value. The study concludes that big data analytics can significantly enhance corporate financial decision-making in ASEAN markets, offering a competitive edge in a rapidly evolving global economy.
Digital Taxation Challenges in the Global Economy: Lessons from OECD and G20 Practices Loso Judijanto; Rina Nopianti; Prastika Suwandi Tjeng; Rudy Surbakti; Nong Chai
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2494

Abstract

The rapid growth of digital economies has created complex challenges for national tax systems, necessitating a reassessment of taxation policies and practices. Multinational digital enterprises often operate across borders, creating difficulties in allocating taxable profits and ensuring fair tax contributions. The Organization for Economic Cooperation and Development (OECD) and G20 countries have developed frameworks and initiatives to address these challenges, yet implementation and harmonization remain uneven. This study aims to examine the key challenges of digital taxation in the global economy, drawing lessons from OECD and G20 practices, and to identify strategies for improving policy effectiveness and international cooperation. A qualitative research methodology is employed, combining document analysis of OECD and G20 reports with interviews of tax experts and policymakers. The results indicate that while international frameworks provide valuable guidance, discrepancies in national implementation, divergent regulatory approaches, and the rapid evolution of digital business models hinder consistent taxation. The study concludes that achieving equitable and effective digital taxation requires enhanced international collaboration, adaptive regulatory mechanisms, and continual monitoring of digital business developments. Lessons from OECD and G20 practices highlight the importance of coordinated policy frameworks to minimize tax avoidance and ensure fair contribution of digital enterprises globally.
CIRCULAR ECONOMY FINANCIAL PRACTICES: FINANCING MODELS FOR SUSTAINABLE BUSINESS INNOVATION Chevy Herli Sumerli; Fatima Malik; Ahmed Shah
Journal Markcount Finance Vol. 4 No. 2 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i1.2495

Abstract

The transition to a circular economy requires innovative financial practices to support sustainable business models and reduce environmental impact. Traditional financing mechanisms often focus on linear growth, emphasizing short-term profitability over long-term sustainability, which limits the adoption of circular practices. Circular economy financing aims to provide capital, incentives, and risk mitigation strategies that enable businesses to implement resource-efficient, regenerative, and waste-minimizing processes. This study investigates financial models that facilitate circular economy adoption, including green bonds, impact investing, leasing schemes, and public-private partnerships. A qualitative research design was employed, combining systematic literature review with case study analysis of firms implementing circular strategies across manufacturing, energy, and service sectors. Data were analyzed thematically to identify patterns in financing approaches, success factors, and barriers. Findings indicate that tailored financing mechanisms, such as performance-based loans and blended finance models, effectively support circular business innovations by aligning financial incentives with environmental and social outcomes. The study concludes that integrating innovative financial practices into circular economy initiatives can drive sustainable business transformation, enhance competitiveness, and reduce environmental footprint.
Cybersecurity Risks in Digital Finance: Regulatory and Ethical Challenges in Protecting Consumers Anggun Wida Prawira; Tiago Costa; Clara Mendes
Journal Markcount Finance Vol. 3 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i3.2496

Abstract

The rapid growth of digital finance has transformed financial services by providing convenience, accessibility, and efficiency. However, this digital expansion also introduces significant cybersecurity risks, including data breaches, fraud, and unauthorized access, which threaten consumer protection and trust. Regulatory frameworks and ethical guidelines are critical to mitigating these risks, yet the evolving nature of technology presents ongoing challenges for policymakers and financial institutions. This study investigates cybersecurity risks in digital finance and examines the regulatory and ethical measures implemented to protect consumers. A qualitative research design was employed, combining systematic literature review with analysis of case studies involving cybersecurity incidents and regulatory responses in the financial sector. Data were analyzed thematically to identify patterns in risk exposure, regulatory effectiveness, and ethical considerations. Findings indicate that despite regulatory initiatives, gaps persist in data protection, enforcement, and alignment with emerging technologies, leaving consumers vulnerable to financial and informational harm. Ethical challenges include balancing innovation with responsibility, transparency in data use, and accountability for breaches. The study concludes that comprehensive, adaptive regulatory frameworks coupled with strong ethical standards are essential to safeguard consumers in digital finance. Collaboration among regulators, financial institutions, and technology providers is crucial to anticipate risks, ensure compliance, and foster trust in the digital financial ecosystem.
Green Accounting and Corporate Disclosure: Enhancing ESG Transparency in the Digital Age Erniyati Caronge; Rahma Nurzianti; Rachel Chan; Izzul Ashlah; Ryan Teo
Journal Markcount Finance Vol. 3 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i2.2498

Abstract

The increasing importance of environmental, social, and governance (ESG) factors has driven corporations to adopt green accounting practices and enhance corporate disclosure, particularly in the digital age where transparency is critical for stakeholder trust. Traditional financial reporting often overlooks environmental and social impacts, limiting investors' ability to assess sustainability performance. Green accounting integrates environmental costs and benefits into financial statements, while digital platforms facilitate real-time disclosure and broader stakeholder engagement. This study investigates the role of green accounting and digital corporate disclosure in enhancing ESG transparency. A mixed-methods research design was employed, combining quantitative analysis of corporate ESG reports from 120 publicly listed firms with qualitative interviews of accounting and sustainability professionals. Data were analyzed to evaluate disclosure quality, stakeholder accessibility, and alignment with ESG reporting standards. Findings indicate that firms implementing green accounting and leveraging digital disclosure tools demonstrate higher ESG transparency, improved stakeholder trust, and more informed investment decisions. Challenges include standardization of reporting metrics, data reliability, and integration of digital reporting systems. The study concludes that the integration of green accounting with digital disclosure mechanisms is essential for promoting ESG accountability and sustainability performance. Policymakers and corporate leaders should prioritize standardized frameworks and digital tools to ensure consistent, accurate, and transparent ESG reporting in the evolving business landscape.
Management of Zakat, Infak and Alms (Zis) Funds in Improving the Welfare of Mustahik (Study of the Laz Sidogiri Program, Pasuruan, East Java) A Jamali; Abdul Wahid Al-Faizin; Muhyiddin Muhyiddin
Journal Markcount Finance Vol. 3 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i2.2521

Abstract

This study aims to analyze the management of Zakat, Infaq, and Alms (ZIS) funds by the Sidogiri Zakat Collection Institution (LAZ) in improving the welfare of those entitled to receive Zakat (mustahik) in Pasuruan, East Java. This study used a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation studies. The results indicate that LAZ Sidogiri has implemented an integrated ZIS management system through various flagship programs such as productive economic programs, education, health, and da'wah (Islamic outreach). The ZIS distribution system is implemented through a consumptive and productive approach with a transparent and accountable distribution mechanism. However, obstacles remain in terms of limited human resources, technological infrastructure, and coordination between programs. Possible optimization strategies include developing an integrated information system, increasing human resource capacity, diversifying programs, and strengthening strategic partnerships. This research contributes to the development of an effective ZIS management model to improve the welfare of those entitled to receive Zakat (mustahik) in Indonesia
Ahmadi & Co. Syirkah Pattern on Midai Island: A Study of Islamic Economic Concept Based on Partnership And Profit Sharing Kartubi Kartubi; Rahimin Rahimin; Dahlia Dahlia
Journal Markcount Finance Vol. 3 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i2.2554

Abstract

This study aims to examine the syirkah pattern implemented by the Ahmadi & Co Union on Midai Island from its founding in 1906 until its decline at the end of the 20th century. The partnership pattern between capital owners and plantation managers reflects the implementation of syirkah al-muzara'ah and syirkah al-musaqah in classical Islamic economic practices. This study uses a descriptive qualitative approach with a case study method. The results show that the Ahmadi & Co Union successfully implemented an Islamic economic system based on profit sharing and kinship, but experienced decline due to weak legal documentation and internal conflicts between heir families. This study contributes to the study of cooperative revitalization based on sharia values in Indonesia's border regions.
Artificial Intelligence for Predictive Risk Management in Islamic Banking: Opportunities and Ethical Challenges Aisyah Defy Rahmayani Simatupang; Yui Nakamura; Sakura Suzuki
Journal Markcount Finance Vol. 3 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i3.2574

Abstract

The integration of Artificial Intelligence (AI) into Islamic banking introduces transformative possibilities for predictive risk management while simultaneously raising crucial ethical concerns. This study explores how AI-driven analytics can enhance the accuracy of risk prediction, compliance efficiency, and Sharia-based decision-making processes in Islamic financial institutions. The purpose of this research is to analyze both the technological opportunities and the ethical challenges that accompany AI applications in Islamic banking risk management. Using a qualitative descriptive approach supported by literature analysis and expert interviews, the study investigates AI’s role in mitigating financing risks, improving operational transparency, and ensuring adherence to maqasid al-shariah principles. The findings reveal that AI facilitates efficient monitoring of risk indicators and supports data-driven decisions aligned with Islamic ethics. However, ethical issues such as algorithmic bias, data privacy, and the loss of human judgment remain significant concerns. The study concludes that successful AI adoption in Islamic banking requires a balanced framework integrating technological advancement with ethical governance rooted in Islamic moral values.

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