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.

There is a unique tradition related to food consumption, known as ngrowot practiced in several Indonesian Islamic boarding schools (pesantren). It is a concerned behavior by forbidding students (hereinafter referred to as santri) to consume rice and various processed foods made from rice. Instead, they consume maize and cassava as their staple foods. This study aims to explore the spiritual dimension related to food consumption. Assessing food consumption from the perspective of spirituality is an attempt to analyze the consumption behavior is not only a daily routine activity, but also may be driven by religious beliefs supported by local culture. Using Islamic Boarding Schools in Tegal Rejo Sub-District, Magelang Regency, Central Java Province as our research respondent. This study uses a mix method in data collection, including in-depth interviews, observation and participatory research action.Our findings show that ngrowot reminds people to consider local food tradition besides rice as their staple foods. The religious arguments of ngrowot have motivated santri to practice ngrowot with strong commitment and discipline. It is believed to strengthen santri"s mind because it teaches the values of patience and self-control. This study uses interdisciplinary approach including sociology, anthropology, and Islamic spirituality, which leads to a comprehensive finding. The study recommend that food diversification programs need to consider local culture and wisdom, as well as religious aspects. The practice of ngrowot performed on a large scale can be an alternative way for supporting food diversification programs.

Penelitian ini bertujuan untuk mengetahui apakah tiga mekanisme GCG berpengaruh atau tidak terhadap manajemen laba yang diproksikan dengan discretionary accrual (DACC). Mekanisme GCG tersebut adalah Kepemilikan Manajerial (KI), Komite Audit (KA) dan Komisaris Independen (KI). Data yang digunakan adalah data panel sepuluh perusahaan yang termasuk dalam penilaian CGPI selama tiga tahun mulai dari tahun 2006 sampai tahun 2008. Untuk mengetahui apakah variabel-variabel GCG di atas berpengaruh terhadap praktik manajemen laba dilakukan uji regresi berganda dengan pendekatan pooled least square. Dari analisis yang dilakukan dengan menggunakan alpha lima persen diketahui bahwa mekanisme GCG yaitu kepemilikan manajerial berpengaruh secara signifikan terhadap manajemen laba. 27,45% artinya bahwa keragaman dari variabel dependen mampu diterangkan oleh variabel-variabel independen sebesar prosentase tersebut dan sisanya sebesar 72,55% dijelaskan oleh faktor-faktor lain di luar model. Sedangkan mekanisme lain seperti komite audit dan komisaris independen tidak berpengaruh secara signifikan terhadap manajemen laba.

Riset tentang hubungan corporate governance (CG) dan prediktabilitas laba pada bank syariah masih terbatas. Bank syariah menerapkan sistem bagi hasil sebagai pengganti sistem bunga pada bank konvensional. Terlepas dari berbagai kelebihan sistem bagi hasil, sistem ini diduga lebih berisiko terjadinya moral hazard, yang berdampak pada perilaku oportunistik manajer sehingga akan menurunkan kualitas informasi akuntansi. Penelitian ini bertujuan untuk menguji prediktabilitas laba khususnya kemampuan laba saat ini untuk memprediksi arus kas masa datang dengan menggunakan CG sebagai variabel pemoderasi. Dengan menggunakan sampel bank baik syariah maupun konvensional dari tahun 2007-2010 dan metode pengujian least square, hasil penelitian ini menunjukkan bahwa tidak ada bukti yang kuat terkait prediktabilitas laba pada industri perbankan. Pengaruh informasi laba saat ini terhadap aliran kas masa datang tidak signifikan. Namun pelaksanaan CG yang diukur menggunakan skor pemeringkatan hasil self-assessment terbukti memperkuat hubungan laba dan arus kas masa datang. Semakin baik pelaksanaan CG maka semakin kuat prediktabilitas laba. Penelitian ini juga membuktikan bahwa prediktabilitas laba pada bank syariah lebih tinggi dibandingkan konvensional, meskipun dampak pelaksanaan CG terhadap prediktabilitas laba pada kedua jenis bank tidak menunjukkan adanya perbedaan.

Although the growth of Islamic banking assets is still high, the market share of Islamic banking reached only ± 4,92% by the end of May 2014. Islamic banks should implement an appropriate strategy to face dynamic changes in the business environment. The education strategy is one of the business strategies of Islamic banks that remain a priority today. It provides information and understanding for society about the function, role, activities, and products as well as services of Islamic banks. This study examines the impact of fit between the education strategy and contingency variables (known as strategic-fit) on performance. The contingency variables include efficiency of input, organizational competency, CEO tenure, and composition of shariah supervisory board. The performance of Islamic banks consists of both financial and social performances. Using the data from 1997 to 2012 of 10 fully-fledge Islamic banks in Indonesia and least squares method, this study shows that the efficiency of input has a positive effect on the educational strategy implementation. On the other hand, the composition of shariah supervisory board and organizational competency negatively affect the implementation of the educational strategy. Nevertheless, there is no strong evidence that CEO tenure influences the implementation of the educational strategy. Adopting the method of Van de Ven and Drazin (1985) to determine the degree of strategic misfit, this study finds that the misfit between educational strategy and its contingency variables has a negative effect on financial performance, but no significant effect of misfit on social performance.

Purpose – This paper aims to examine the effect of management accounting–strategy coalignment on the maqasid Shariah-based performance of Islamic banks in Indonesia. The study also examines the role of the corporate life cycle of Islamic banks in influencing the relationship between management accounting– strategy coalignment and performance. Design/methodology/approach – Management accounting practices, management control systems, strategy and maqasid Shariah-based performance are measured using questionnaires which were distributed to 97 directors and heads of Islamic banks. The model of this study is analyzed using structural equation model. Findings – This study finds that the coalignment between low cost-oriented strategy, strategic management accounting practices and mechanistic management control system has positive impact on improving maqasid Shariah-based performance. However, this study is unable to verify that corporate life cycle strengthens the positive relationship between management accounting–strategy coalignment and performance. Research limitations/implications – Limited indicators of management accounting practices in this study illustrate less comprehensive management accounting practices. Further studies may add other relevant management accounting as described by the International Federation of Accounting Committee to provide a more comprehensive management accounting practices. Practical implications – This study provides recommendations to the management of Islamic banks to design management accounting practices and management control systems that fit to their strategic orientation. Originality/value – This paper fulfils limited empirical studies on management accounting practices and strategy in Islamic banking industry.

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.