This research is to determine the effect of managerial ownership, growth opportunities, financial pressure on prudent accounting with firm size and leverage as additional variables in state-owned companies listed on the Indonesia Stock Exchange (BEI). The research period used is 5 years, namely the 2018-2022 period. The sampling technique in this research is purposive sampling with a selected sample of 18 state-owned companies. The analytical method used to test the hypothesis is panel data regression analysis using Eviews 12. The research results show that managerial ownership, growth opportunities and financial distress have an effect on accounting prudence, while company size and leverage have no effect on accounting prudence. The implication of this research is that company management must be careful in dealing with permits in the future. At this time, they must apply accounting prudence to reduce the risks facing the company.

The Micro and Small Enterprises (MSEs) market share is expected to increase with the halal certification of their products and services. However, MSEs have limited resources. In response, the Government introduced a self-declare halal certification program in 2022. From the total number of MSEs, which reached 8.7 million units as of March 2023, only about 79 thousand have self-declare halal certificates. Therefore, this study aims to analyze internal and external factors that influence the interest of  MSEs towards halal certification through a self-declare scheme. The study involves 86 MSEs respondents from Bogor, West Java. Using Partially Least Square (PLS) with a second-order approach. The findings reveal that internal factors marginally affect MSE's interest to pursue self-declare halal certification. The three strongest indicators of internal factors are: (1) improving human resource performance, (2) increasing efficiency and financial returns, and (3) awareness of religiosity. Interestingly, external factors do not influence the interest of MSEs to obtain self-declare halal certification, except for government policy, which significantly impact the intention in the first-order test. The main implication of this research is the importance of more substantial government support to help MSEs obtaining halal certification such as socialization, training as well as mentoring Halal Self Declare Certification at an affordable cost.

This study aims to analyze the internal control practices of the Anti-Riba Community in the Sharia property business.  This study applies a case study method using PT Azzura Griya Utama, a Shariah property business, as the research object. Data were collected using in-depth interviews with the company’s CEO and described qualitatively. The findings show that the internal control components, to some extent, have been implemented in the company. As a high-risk potential business, because it does not involve banks in their transactions with customers, it appears to need mechanisms and procedures to mitigate risks if customer problems occur. The company relies on control that is more personal and cultural by strengthening education on Sharia values. Other components of internal control continue to be improved as the company realizes the business is growing.

This study aims to analyze the impact of the effectiveness of internal audit in improving sharia compliance in this case effectiveness is highly dependent on the independence of internal auditors. The subjects of this research are all internal auditors who work for Islamic banks in East Java province. The sample used in this study was taken through purposive sampling method. This study uses a type of quantitative research with hypothesis testing. In this study using Partial Square Structural Equation Modeling (PLS-SEM) analysis used for validity tests and reliability tests with the help of analytical tools in the form of Smart-PLS 4.0 software. The results of this study indicate that the internal auditor independence variable has no significant effect on sharia compliance. The internal audit effectiveness variable has a significant effect on sharia compliance. The internal auditor independence variable has a significant influence on the effectiveness of the internal audit. And the internal auditor independence variable has a positive effect on Sharia compliance by means of internal audit effectiveness

This study aims to analyse financial distress and potential financial statement manipulation in Islamic commercial banks. In addition, this study analyses the relationship between the two. Financial distress is measured by the Altman Z-Score m,odelBeneish M-Score measures potential financial statement manipulationh M-Score. The analysis techniques used are descriptive qualitative and Pearson CorrelatioUsinging data from 12 Islamic Commercial Banks in Indonesia for the period 2020 - 2022, the results of the Altman Z-Score calculation show that Islamic commercial banks in Indonesia are financially healthy. This indicates the effectiveness of Islamic bbanks'business strategies, especially in facing the Covid-19 pandemic. The results of the Beneish M-Score calculation prove that Islamic banks are not included in the manipulator category. The Pearson Correlation Coefficient shows that there is no significant relationship between financial distress and financial statement manipulation at Islamic Commercial Banks in Indonesia. The tight supervision by regulators closes the opportunity for manipulation of financial statements. In addition, the characteristics of Islamic banks that are dominated by funds from retail customers can explain the insignificance of the relationship between financial distress and financial statement manipulation.

This study aims to analyze the impact of Islamic accounting education and the level of religiosity on ethical behavior. All variables were measured using a questionnaire instrument which was distributed to 53 undergraduate students majoring in Islamic accounting located in Java. The hypotheses were tested using multiple regression analysis. The results show that Islamic accounting education has a positive impact on ethical behavior represented in their daily life. However, the religiosity level does not affect ethical behavior. The implication of the study is the importance of integrating religious values into learning. The values of Islam are universal, such as honesty, trustworthiness, and professionalism, and can be applied to individuals from any religious background. In addition, these values must be internalized. As a result, religion is not just ritual worship, but also has an impact on social piety.

Penelitian ini merupakan penelitian deskriptif qualitative yang bertujuan untuk mengetahui ada tidaknya pengaruh dari Current Industry Relative Performance (CRP), Future Industry Relative Performance (FRP) dan Leverage (DEBT) terhadap praktik manajemen laba pada Perbankan Indonesia. CRP, FRP dan DEBT diukur dengan mengggunakan rasio keuangan. Manajemen laba diukur dengan menggunakan total akrual. Data yang digunakan adalah data sekunder dengan karakteristik data time series yang berupa laporan keuangan triwulan bank (BM, BRI, BSM, BMI, dan BSMI) tahun 2004 sampai dengan 2008. Dengan menggunakan regresi berganda dengan taraf nyata 5%. hasil penelitian menunjukkan bahwa pada bank konvensional berdasarkan Uji Simultan, peubah CRP, FRP dan DEBT mempengaruhi praktik manajemen laba (AD), sedangkan berdasarkan Uji Parsial, hanya peubah CRP dan DEBT yang mempengaruhi praktik manajemen laba. Pada bank syariah, berdasarkan Uji Simultan, peubah CRP, FRP, dan DEBT tidak ada yang mempengaruhi praktik manajemen laba (AD), sedangkan berdasarkan Uji Parsial, peubah CRP, FRP dan DEBT tidak mempengaruhi praktik manajemen laba

Fenomena kurangnya kompetensi auditor syariah internal menjadi dasar untuk pengembangan penelitian ini dengan tujuan untuk menguji pengaruh kompetensi terhadap efektivitas audit syariah internal dengan mempertimbangkan peran dukungan manajemen senior. Data penelitian dikumpulkan menggunakan kuesioner dan diperoleh 34 responden yang merupakan auditor internal di empat bank umum syariah di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dan pengujian statistik dilakukan dengan menggunakan smart.pls. Hasil penelitian ini menegaskan bahwa kompetensi tidak berpengaruh pada efektivitas audit syariah internal dan dukungan manajemen senior tidak memoderasi hubungan antara kompetensi dan efektivitas audit syariah internal. Dukungan manajemen senior diidentifikasi sebagai moderasi homologizer. Penelitian ini memberikan insight bahwa efektivitas audit syariah internal tidak akan terwujud jika kompetensi auditor internal tidak ditingkatkan, terutama kompetensi terkait pengetahuan auditor tentang muamalah syariah/fiqih atau audit syariah yang dapat dibuktikan dengan kepemilikan sertifikasi terkait syariah. Jika ingin efektivitas audit syariah internal meningkat maka manajemen senior dapat merancang pendidikan berkelanjutan bagi karyawannya untuk meningkatkan kompetensi di bidang syariah/fiqih muamalah/audit syariah

This study aims to investigate the influence of internal auditors’ competence on the effectiveness of an internal audit, with Islamic spiritual quotient as a moderating variable. The Islamic Spiritual Quotient (ISQ) instrument is derived from the four prophetic pillars, namely siddiq (truthfulness & integrity ), amanah (trustworthiness), fathanah (competent & skillfull) and tabligh (advocacy & communication). Using questionnaires distributed to 38 internal auditors of Islamic financial institutions (IFIs) in Indonesia, the data were analysed using the structural equation model (SEM) based on partial least squares (PLS). As hypothesised, the findings show that the personal competence of internal auditors improves the effectiveness of an internal audit. Interestingly, ISQ clearly strengthens the positive influence of personal competence on internal audit effectiveness. The stronger the ISQ of internal auditors, the stronger the influence of individual competence on internal audit performance.

Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan terhadap opini audit going concern pada masa sebelum dan selama Covid-19. Tujuan lainnya adalah untuk menganalisis peran moderasi tata kelola perusahaan pada pengaruh kesulitan keuangan terhadap opini audit going concern. Sampel penelitian adalah perusahaan dalam daftar indeks saham syariah Indonesia yang terkena dampak Covid-19 pada tahun 2018-2021. Hasil pengujian dengan teknik SEM-PLS, membuktikan tidak adanya pengaruh signifikan kesulitan keuangan terhadap opini audit going concern sebelum Covid-19. Namun, terdapat pengaruh signifikan kesulitan keuangan terhadap opini audit going concern selama Covid-19. Penelitian ini juga tidak dapat membuktikan adanya peran moderasi tata kelola perusahaan pada pengaruh kesehatan keuangan terhadap opini audit going concern baik pada sebelum maupun selama Covid-19.

This research attempts to examine whether organizational commitment mediate the relationship between budgetary participation and managerial performance (indirect relationships), and examines the existence of code of ethics as control variable both in direct and indirect relstionship between budgetary participation and managerial performance in Indonesian Sharia Banking Industry. A path analysis is used to examine the direct and indirect effects of budgetary participation on managerial performance. There is a direct relationship between budgetary participation and managerial performance, but not supported code of ethics as control variable. Budgetary participation affects organizational commitment. There is no relationship between organizational commitment and managerial performance so indirect relationship between budgetary participation and managerial perfomance through organizational commitment is not supported. This research only involved one moderating variable, organizational commitment, when other researchs could bring another moderating variables to examine indirect relationship between budgetary participation and managerial performance. Budgetary participation improves managerial performance in Indonesia Sharia Banking directly as a consequence of management involvement in the budgetary process

This study aimed to map out previous studies on sharia auditing and its role in improving sharia compliance in Islamic financial institutions (IFIs). It also outlined the challenges faced by IFIs and solutions in implementing shariah audit. A total of 308 publications were obtained from the Google scholar database, Emerald Insight, Research Gate, Crossref, Microsoft Academic and Pubmed which were accessed using the Publish or Perish (PoP) software in the 2008-2021 period. This study finds that sharia audits have been implemented in several countries, dominated by Malaysia. Most shariah audit practices are part from internal audit function of IFIs. Sharia audit is identified as a mechanism to assure shariah compliance. The main challenges in implementing sharia audit include: a lack of framework and standard of shariah audit that led to dispute among IFIs practitioners, a lack of qualified shariah auditors who have an adequate shariah knowledge and well trained, shariah audit identifed creating an efficiency issue. The role of the shariah governance committee and the shariah supervisory board may be optimized to ensure the effectiveness of shariah audit. This study provides a comprehensive discussion of shariah audit, its role in improving shariah compliance, challenges, and solutions offered learned from various countries.

This study aims to analyze the influence of Islamic ethics on fraudulent behavior. In addition, this study also analyzes the moderating impact of the internal control system and work environment variables on the relationship between ethics and fraud. All variables were measured using a questionnaire instrument. By using respondents of 131 management accountant from various industries, the research uses SEM-PLS to test the proposed hypotheses. The results of the study are able to answer the three objectives, namely (1) Islamic ethics reduce fraudulent behavior of management accountants, (2) an effective internal control system strengthens the influence of Islamic ethics in reducing fraudulent behavior, (3) a conducive work environment strengthens the influence of ethics in reduce fraudulent behavior. This study complements the empirical studies of Islamic ethics for the accounting profession. The research implication for the management accounting profession is the need to consider the universal aspect of religiosity as part of the professional code of ethics. For management, this study supports the need for the design and implementation of a healthy and effective internal control system and organizational environment.

The aim of this study is to assess the level of accounting involvement among participants in an Islamic microfinance program, and to propose a financial accounting and recordkeeping framework for Islamic wealth management practices that can be used by clients and families, this can also give them better insight into finance and their family business. To achieve the two research objectives, the authors used Participatory Action Research (PAR) by preparing an exercise questionnaire as a research instrument for participants for four months. The study is limited to discussing the empowerment of women/mixed participants through microfinance institutions in three countries (Indonesia, Pakistan and Egypt). Institutions selected as case studies provide funds and loans to meet their living needs and run their small businesses. The total participants involved in this study were 130 participants; 68 from Indonesia, 50 from Pakistan and 12 from Egypt. Overall, participants' knowledge of accounting and finance in the three countries is quite similar which is still relatively low. Yet they show a strong interest in adopting simple wealth management practices starting with recording their business assets and cash flows. This exercise initially showed the result that 95% of the participants had no knowledge of accounting matters such as recording their finances and making their financial plans. After three months of training, participants in Indonesia (35%) actively participated and found the exercise useful. As per Pakistan, only 30% of all participants filled out the research instrument. In terms of the IMF, Akhuwat Foundation Pakistan and Bab Rizq Jameel Egypt works with more expertise and professionalism than Baitut Tamkin Tazkia Madani (BTTM) Indonesia. The first two institutions released their annual reports including financial statements that have been audited by Big- Accounting Firms. BTTM on the other hand is still audited by an internal audit firm. Based on the findings, we recommend that regulators in charge of poverty alleviation policies need to focus on basic financial education, regular accounting and wealth management training and strict field supervision to equip the lower classes.

Persepsi masyarakat terhadap profesi akuntansi sebagai komunikator bisnis, ternyata masih jauh efektif. Ada kemerosotan citra profesi akuntansi yang masih lekat dengan kesenjangan-kesenjangan.Globalisasi yang membawa liberalisasi segala bidang, termasuk liberalisasi ekonomi hendaknya memacu profesi akuntansi untuk lebih responsif terhadap kebutuhan masyarakat. Tidak hanya dalam teknis dan standar profesi saja,tetapi juga dalam pengaruh kegiatannya terhadap bidang ekonomi dan sosial secara keseluruhan. Profesi akuntansi harus berbenah diri dan mulai beraliah dari jasa profesi tradisional menuju jasa non tradisional. Mereka semestinya bersiap-siap menghadapi lingkungan baru dan sudah saatnya memikirkan apa yang harus diperbaiki baik secara internal maupun eksternal. Perubahan ini tidak hanya pada anggota profesi saja tetapi institusi pendidikan tinggi merupakan tempat proses melahirkan akuntan.