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JIFA (Journal of Islamic Finance and Accounting)
Published by Institut Agama Islam Negeri Surakarta
ISSN : 26151774     EISSN : 26151782     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Finance and Accounting (JIFA) is an academic journal published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, IAIN Surakarta. JIFA aims to publish articles in the field of Islamic finance and accounting, including but not limited to research results, scientific studies and field cases.
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Articles 43 Documents
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Religiosity, money ethics, materialism, and tax evasion: An exploratory study Nur Jannah
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 Nanda Fito Mela; Adhitya Agri Putra; Rezi Abdurrahman; Armensyah Lubis
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
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.

Page 5 of 5 | Total Record : 43

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