Laporan ini bertujuan untuk meningkatkan literasi tentang pedoman laporan keuangan pesantren; memberikan pelatihan penggunaan aplikasi SANTRI, dan mendampingi pesantren dalam penyusunan laporan keuangan sesuai standar PSAK yang berlaku. Kegiatan pendampingan dilakukan selama enam bulan dengan melibatkan pesantren di Bogor dan Tangerang, dan memilih lima pesantren yang memiliki komitmen yang tinggi untuk program penyusunan laporan keuangan. Kegiatan diselenggarakan dalam bentuk webinar/workshop tentang Pedoman Akuntansi Pesantren, pelatihan aplikasi SANTRI untuk admin pesantren, dan kegiatan pendampingan implementasi aplikasi SANTRI pada pesantren terpilih. Dari kegiatan webinar/workshop Pedoman Akuntansi Pesantren terlihat peningkatan pemahaman peserta tentang akuntansi pesantren yang ditunjukkan meningkatnya rataan nilai post-test. Setelah pelaksanaan pelatihan software SANTRI juga terlihat antusiasme peserta untuk mengikuti kegiatan pendampingan penyusunan laporan keuangan. Namun dari 266 peserta yang mendaftar untuk kegiatan pendampingan, hanya lima pesantren terpilih terdapat dua Pesantren yang berhasil mengikuti
kegiatan hingga penyusunan saldo awal laporan keuangan dengan aplikasi SANTRI. Beberapa kendala yang dihadapi dalam proses PKM ini adalah kualitas sumber daya manusia (SDM) pesantren yang kurang memadai untuk penggunaan aplikasi SANTRI, kurangnya koordinasi antara pengurus pesantren dan pihak yayasan, kendala pelaksanaan pendampingan yang dilaksanakan secara online serta kendala teknis terkait sulitnya mengidentifikasi aset-aset pesantren.

The gap of time between the financial report date and audited financial report date shows the time of audit done by the independent auditor, is known as audit delay. The longer the audit delay is finished, the more significant it will affect the decision making because it is one of the most factor that has large contribution in the movement of IHSG. The aim of this study is to find out whether there is or there is not a relationship between Islamic banks reporting delay to the financial determinants of bankruptcy which will be represented with z-score or Altman’s model, fraud which will be presented with M-score or Beneish’s model, and financial stability with ACHANGE as the proxy. The data used are secondary data from annual financial reports of Islamic banks in Indonesia submitted in official website of FSA or their own website, and processed using STATA application. Forty-eight samples used in this research. The result shows that the audit delay of Islamic banks in Indonesia is not affected by either bankruptcy or fraud. Meanwhile, the audit delay of Islamic banks in Indonesia is proven to be quite affected by financial stability.

This research explores the correlation between corporate governance and the effectiveness of internal audit functions in preventing fraud within Islamic banking in Indonesia. This study uses 53 observational data sourced from the annual reports of Islamic banking in Indonesia for the period 2010-2019. The data were analyzed using linear regression. The results of this study indicate that corporate governance has no effect on fraud, while the effectiveness of the internal audit function is able to reduce fraud in Islamic banking in Indonesia. The implication of this research is that Islamic banking is expected to consider the effectiveness of the internal audit function in its formation, so that internal audit performance in fraud prevention can be carried out optimally.

The use of  rule that origin of muamalah is ibahah (allowed) often causes the practice of sharia banking to be un-creative and not careful about things that are subhat or even haram. Impersonation or modification in addition to the product side also occurs in accounting treatment practices for transactions that occur in Islamic banking. One of them is the treatment of foreign currency denominated transactions that occur in sharia banking. This research uses qualitative method by studying and analyzing fiqih rules on foreign currency denominated transactions that occur in sharia banking. Using the classical fiqh study approach the study concludes that foreign currency-denominated transactions can be grouped into three things: first valuation at the balance sheet date and free of usury, valuation at balance sheet date but prone to usury, and valuation at balance sheet date but not allowed to add assets or corporate earnings. In addition, foreign exchange gains or losses incurred from currency-denominated transactions should take account of the source of the profit / loss first before categorizing it as part of revenues in the sharia bank profit and loss statement.

This study aims to examine the determinants of Islamic banks’ compliance with the Statement of Financial Accounting Standards (SFAS) No.105 on Mudharabah principles. The sample, selected using purposive sampling, was 96 observed data of Islamic Banks (IBs) in Indonesia between 2009 and 2017. The data were analyzed using panel data regression. Using the multiple regression analysis techniques, this study demonstrated a significant positive influence of the effectiveness of the Shariah Supervisory Board (SSB), the effectiveness of audit committees, tenure of CFO, and third party funds from the Mudharabah contract for the compliance level of the IBs financial reports with SFAS No.105. Meanwhile, the CFO educational background had a significant negative effect and institutional ownership did not have any significant effect on the compliance level. Thus, to attain a higher level of compliance with SFAS 105, the Indonesian IBs must improve the quality of the reporting system monitor through the effectiveness of SSB and the audit committees

The social function of Islamic banking is an essential factor in the existence of Islamic banking, and research is still lacking. This study aims to analyze the trend of the social function of Islamic banking, its reporting conformity with accounting standards, and its effect on the financial performance of Islamic banking. The population of this study is Islamic Commercial Banks (ICB) registered with the Financial Services Authority (FSA) from 2014-2019. The sampling technique used purposive sampling and obtained 59 samples. The method of analysis used descriptive analysis and multiple linear regressions. The results show that fines and non-halal income still dominate the social function instrument. Social functions such as zakat, infaq, alms, and waqf tend to be low. Social reports in the form of sources and uses of zakat funds are sufficient. Reports on sources and uses of benevolent funds are also in the sufficient category, but the percentage value is lower. Internal zakat positively affects the performance of Islamic banking as measured by Return on Assets (ROA) and Operating Expenses on Operating Income (BOPO). Other variables do not affect the performance of Islamic banking as measured by ROA, BOPO, and Non-Performing Financing (NPF). This research theoretically confirms that internal zakat can encourage the growth of Islamic banking. Islamic banking must pay attention to social functions, especially zakat, an order from Islam.

Penelitian ini bertujuan untuk menganalisis pengaruh spesialisasi industri auditor dalam memoderasi hubungan antara karakteristik komite audit dan manajemen terhadap kecurangan laporan keuangan. Populasi dalam penelitian ini adalah  perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2015, dengan sampel 284 perusahaan dan 833 data observasi. Data dalam penelitian ini dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa spesialisasi industri auditor sebagai variabel moderasi dapat memperkuat pengaruh negatif antara karakteristik komite audit (masa jabatan)  dan manajemen (gender) kecurangan laporan keuangan. Namun spesialisasi industri auditor memperkuat pengaruh positif antara karakteristik keahlian keuangan komite audit terhadap kecurangan laporan keuangan. Implikasi praktis bagi perusahaan adalah perusahaan sebaiknya memilih auditor spesialis untuk memastikan bahwa laporan keuangan yang disajikan bebas dari kecurangan. Selain itu bagi pengguna laporan keuangan, penggunaan auditor spesialis dapat membantu identifikasi awal mengenai kualitas informasi yang disampaikan dalam laporan keuangan perusahaan. Penelitian di masa depan diharapkan untuk menggunakan proksi lain untuk mengetahui karakteristik komite audit seperti independensi komite audit dan besarnya konflik kepentingan manajemen dengan perusahaan.

This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing system affected fraud disclosure, and (4) whether fraud disclosure affected market reaction. This research was analyzed using Structural Equation Modeling SEM with PLS model. The samples were 57 companies that listed on the IDX  in year 2014. Results of the study were summarized as follow:  (1) The effectivenes of audit committee had negative significant effect on whistleblowing system, (2) The effectiveness of internal audit did not have effect on whistleblowing system, (3) whistleblowing system did not have effect on fraud disclosure, and (4)  fraud disclosure had negative significant effect on stock market reaction. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system, hence the number of fraud will decrease.

Penggunaan kaidah fikih bahawa hukum dasar muamalah adalah boleh (ibahah) seringkali menyebabkan praktik perbankan syariah menjadi tidak kreatif dan tidak hati-hati terhadap hal-hal yang subhat atau bahkan haram. Peniruan atau pemodifikasian tersebut selain terjadi pada segi produk juga terjadi pada praktik perlakuan akuntansi atas transaksi yang terjadi di perbankan syariah. Salah satunya adalah perlakuan atas transaksi berdenominasi mata uang asing yang terjadi di perbankan syariah. Penelitian ini menggunakan metode kualitatif dengan mengkaji dan menganalisi kaidah-kaidah fiqih atas transaksi berdenominasi mata uang asing yang terjadi di perbankan syariah. Dengan menggunakan pendekatan kajian fiqh klasik penelitian ini menyimpulkan bahwa transaksi berdenominasi mata uang asing dapat dikelompokkan ke dalam tiga hal yaitu : pertama penilaian pada tanggal neraca dan bebas riba, penilaian pada tanggal neraca tetapi rawan akan riba, dan penilaian pada tanggal neraca tetapi tidak diperbolehkan menambah aset atau pendapatan perusahaan. Selain itu laba atau rugi selisih kurs yang terjadi dari transaksi berdenominasi mata uang harus memperhatikan sumber dari laba/rugi tersebut terlebih dahulu sebelum mengategorikannya sebagai bagian dari pendapatan dalam laporan laba rugi perbankan syariah

This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017. The data used in the study were 76 data from the company's annual reports. The data analysis method used was binary logistic regression. This study indicates that audit market competition and client size do not affect shopping opinion practices. However, financial distress has a significant positive effect on the tendency to practice shopping opinion. This indicates that a company with an excellent financial condition chooses to change its auditor compared to the same auditor; this is done because financially, the company can change public accounting

This study aims to analyze the effect of ethical identity index and company size on Islamic banking performance as measured by shariah conformity and profitability (SCNP). The sample in this study were 48 Islamic banking financial reports taken from the 2014-2017 period. The data analysis method used in this study is multiple linear regression with panel data. The results of this study indicate that the ethical identity index affect shariah conformity and profitability, but company size does not affect the performance of shariah conformity and profitability. The implication of this research is that Islamic banking is expected to improve the identity of Islamic ethics through disclosures in financial reports.

The use of rule that origin of muamalah is ibahah (allowed) often causes the practice of sharia banking to be un-creative and not careful about things that are subhat or even haram. Impersonation or modification in addition to the product side also occurs in accounting treatment practices for transactions that occur in Islamic banking. One of them is the treatment of foreign currency denominated transactions that occur in sharia banking. This research uses qualitative method by studying and analyzing fiqih rules on foreign currency denominated transactions that occur in sharia banking. Using the classical fiqh study approach the study concludes that foreign currency-denominated transactions can be grouped into three things: first valuation at the balance sheet date and free of usury, valuation at balance sheet date but prone to usury, and valuation at balance sheet date but not allowed to add assets or corporate earnings. In addition, foreign exchange gains or losses incurred from currency-denominated transactions should take account of the source of the profit / loss first before categorizing it as part of revenues in the sharia bank profit and loss statement

Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparability in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model

Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that effect the effective application of the whistleblwoing system in Indonesia. samples of this research are listed companises in Indonesian Stock Exchange in 2013. The analysis method used in this research is data multiple regression. The result of this study indicate that anonymous reporting has a significant influence on the application of the whistleblowing system