https://ejournal.uinmadura.ac.id/index.php/shafin <div style="text-align: justify;"> <p>Shafin: Sharia Finance and Accounting Journal (E-ISSN <a href="https://issn.brin.go.id/terbit/detail/20210422171418004" target="_blank" rel="noopener">2797-3484</a>) published by the Faculty of Economics and Islamic Business of State Islamic Institute of Madura (IAIN Madura). Shafin is published twice a year in Maret and September, the contents are academic writings on Economics and Islamic Banking in forms of conceptual ideas, literature review, practical writing, or research results from various perspectives.</p> </div> Institut Agama Islam Negeri (IAIN) Madura en-US Shafin: Sharia Finance and Accounting Journal 2797-5320 <p><span>The journal operates an Open Access policy under a Creative Commons Non-Commercial Share-Alike license. All articles published Open Access will be immediately and permanently free for everyone to read and download.</span></p><p><span>• Creative Commons Attribution-NonCommercial (CC-BY-NC)</span></p><span><a href="http://creativecommons.org/licenses/by-nc/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by-nc/4.0/88x31.png" alt="Creative Commons License" /></a></span><br /><span>Shafin: Finance and Sharia Accounting Journal by <a href="/index.php/iqtishadia" rel="cc:attributionURL">http://http://ejournal.iainmadura.ac.id/index.php/shafin</a> is licensed under a <a href="http://creativecommons.org/licenses/by-nc/4.0/" rel="license">Creative Commons Attribution-NonCommercial 4.0 International License</a>.</span><br /><span>Based on a work at <a href="http://ejournal.stainpamekasan.ac.id." rel="dct:source">http://ejournal.iainmadura.ac.id.</a></span> https://ejournal.uinmadura.ac.id/index.php/shafin/article/view/19660 <p>Perkembangan teknologi digital di era 5.0 telah membawa perubahan signifikan pada dunia bisnis, khususnya dalam penerapan Sistem Informasi Akuntansi (SIA) berbasis e-commerce. Penelitian ini bertujuan untuk menganalisis implementasi SIA berbasis e-commerce pada bisnis online Belanja Diaku yang bergerak di bidang fashion thrift menggunakan platform Shopee dan media sosial TikTok Live sebagai saluran penjualan dan pemasaran. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi SIA pada Belanja Diaku berjalan efektif terutama dalam pencatatan transaksi penjualan dan pembelian yang terintegrasi dengan platform e-commerce dan metode pembayaran digital seperti ShopeePay dan virtual account. Pemanfaatan live streaming pada TikTok terbukti meningkatkan efektivitas pemasaran dan interaksi dengan pelanggan. Namun, penelitian ini menemukan beberapa kendala seperti pengendalian stok yang masih dilakukan secara manual dan kurangnya analisis laporan keuangan secara otomatis. Penelitian ini memberikan kontribusi dalam pemahaman integrasi teknologi digital dan akuntansi dalam mendukung operasional UMKM di era digital 5.0.</p> Arwinda Rahmadhany ##submission.copyrightStatement## 2025-09-23 2025-09-23 5 2 1 12 10.19105/sfj.v5i2.19660 https://ejournal.uinmadura.ac.id/index.php/shafin/article/view/20903 <p>This study aims to examine the effect of Book tax difference (BTD) and Thin Capitalization on Tax avoidance in Indonesian manufacturing companies, motivated by the persistent inconsistency in the findings of previous research. This research uses a quantitative explanatory approach. The sample consists of manufacturing companies in the health and technology sectors listed on the Indonesia Stock Exchange for the 2022-2024 period, selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that Book tax difference and Thin capitalization do not have a significant effect on Tax avoidance, either simultaneously or partially. The implication of this finding is that stakeholders and regulators should not rely solely on BTD and Thin capitalization as primary indicators of aggressive tax practices. The novelty of this research lies in providing recent empirical evidence from a specific contemporary context that challenges the significance of these two common proxies, suggest that other factors are more influential. Future research is encouraged to explore other determinants such as corporate governance mechanisms.</p> Tina Fitriyah Ira Hasti Priyadi Anni Muslimah Purnamawati ##submission.copyrightStatement## 2025-09-24 2025-09-24 5 2 13 24 10.19105/sfj.v5i2.20903