Shafin: Sharia Finance and Accounting Journal

Analysis Implementation System Information Accountancy Based on E- Commerce On Online Business “ Belanja Diaku "In the Digital Era 5.0"

Arwinda Rahmadhany — 2025-09-23

The development of digital technology in the Industry 5.0 era has significantly transformed business operations, particularly in the implementation of e-commerce-based Accounting Information Systems (AIS). This study aims to analyze the implementation of AIS within the online thrift fashion business, Belanja Diaku, which utilizes Shopee and TikTok Live as its primary sales and marketing platforms. Using a qualitative descriptive approach, data were collected through observations, interviews, and documentation. The findings reveal that the AIS implementation at Belanja Diaku is effective in recording sales and purchase transactions, with integration across e-commerce platforms and digital payment methods such as ShopeePay and virtual accounts. Additionally, TikTok Live streaming serves as an effective marketing tool that enhances customer engagement. However, challenges remain, including manual inventory control and limited automation in financial reporting and analysis. This study contributes to understanding how digital technologies and AIS integration can support MSMEs’ operational efficiency in the Industry 5.0 era.

Book tax difference and Thin capitalization as Determinants of Tax Avoidance: Empirical Evidence of Manufacturing Companies

Tina Fitriyah — 2025-09-24

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.

Pengaruh SIA Terhadap Kualitas Laporan Keuangan Desa Dengan Kompetensi SDM Sebagai Mediasi di Kabupaten Tanah Laut

Maulida Hirdianti Bandi — 2025-11-20

This research was conducted with the aim of analyzing and testing the influence of accounting information systems on the quality of village financial reports with human resource competency as mediation. The method and analysis used in this research is a quantitative descriptive method by distributing questionnaires and processing them using SmartPLS version 3 software. The data collection technique in this research uses a questionnaire technique, namely data collection is carried out by giving a set of questions or written statements to the respondent, namely the village financial treasurer. . The population in this study is the village government in 6 sub-districts in Tanah Laut Regency, totaling 75 villages consisting of 9 villages in Bajuin District, 20 villages in Pelaihari District, 14 villages in Bati-Bati District, 11 villages in Kurau District, 9 villages in Tambang Lagi sub-district and 12 villages in Takisung sub-district, and also using documentation techniques taken from archives owned by the village government or other respondents who are considered capable of providing significant data regarding the research object. The research results obtained are that the Accounting Information System (X) has a significant effect on the Quality of Village Financial Reports (Y) through HR Competency (Z), this can be explained by the use of IT in making it, not necessarily the final solution to the quality of regional financial reports, but it must be followed by HR competencies that will benefit from IT.