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Jurnal

Tanggal Publikasi: 21 Des 2022

ACCOUNTABILITY OF ISLAMIC BASED NON-PROFIT SECTOR: THE CASE OF WAQF ORGANIZATIONS

Penulis Rochania Ayu Yunanda

Waqf organizations have significant roles in a country to mobilize and distribute public funds. The uniqueness of waqf is that waqf assets should be in existence in perpetuity, therefore the assets must be well managed. Managing public assets must be based on transparency and accountability. The financial reports are prepared to meet the accountability and transparency purposes. Since there was no specifically standardized accounting measurement and report, waqf organisations often adopt the financial reporting practices of for-profit accounting standards to present their financial performance which are not wholly appropriate for non- profit. However, organisations managing waqf assets must also ensure that they follow the unique Islamic principles of waqf such as perpetual existence. Ensuring its accountability through financial reports could be useful to assess waqf‟s perpetual existence. This paper aims to examine the accountability of waqf organizations since accountability is needed to promote public trust in such organizations. Using content and financial statement analysis, this study examines the latest two years (2013-2014) annual reports of five different waqf organization

Jurnal

Tanggal Publikasi: 21 Des 2022

DETERMINAN SHOPPING OPINION: PERSPEKTIF KLIEN DAN KANTOR AKUNTAN PUBLIK

Penulis Sulhani, S.E.I., M.Ak.

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

Jurnal

Tanggal Publikasi: 21 Des 2022

SHARIAH CONFORMITY DAN PROFITABILITY: APAKAH ETHICAL IDENTITY BERPENGARUH DI BANK SYARIAH?

Penulis Sulhani, S.E.I., M.Ak.

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.

Jurnal

Tanggal Publikasi: 21 Des 2022

Membedah Praktik Akuntansi Berdenominasi Mata Uang Asing Perbankan Syariah : Pendekatan Fikih Tematis

Penulis Sulhani, S.E.I., M.Ak.

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

Jurnal

Tanggal Publikasi: 21 Des 2022

The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption

Penulis Sulhani, S.E.I., M.Ak.

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

Jurnal

Tanggal Publikasi: 21 Des 2022

Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi

Penulis Sulhani, S.E.I., M.Ak.

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

Jurnal

Tanggal Publikasi: 21 Des 2022

Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Whistleblowing System Di Indonesia

Penulis Sulhani, S.E.I., M.Ak.

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

Jurnal

Tanggal Publikasi: 21 Des 2022

Financial and Social Performance Impact on Corporate Governance Mediated by Earnings Quality: Evidence from Indonesian Islamic Stocks

Penulis Dr. Sugiyarti Fatma Laela, M.Buss. Acc., CMA.

Good Corporate Governance (CG) ensures the availability of better accounting information with higher transparency and accountability. Implementation of good CG in Islamic stock issuers should have a more positive impact than nonIslamic stock issuers as the former are selected based on a strong financial fundamental. This study aims to empirically examine the impact of CG on earnings quality. It also examines the impact of earnings quality on firm’s value. Thus earnings quality is considered as a mediating variable. This study uses the Structural Equation Model (SEM)-Partial Least Square (PLS)

Jurnal

Tanggal Publikasi: 21 Des 2022

IMPLEMENTATION OF GREEN ISLAMIC BANKING IN INDONESIA

Penulis Dr. Sugiyarti Fatma Laela, M.Buss. Acc., CMA.

The Purpose of this study is to examine the implementation of ICSR on sharia governance and maqasid shariah. The model was analyzed using partial least squares structural equation modeling (PLS-SEM). The results indicate that ICSR practices have an influence on sharia governance. However, they show a significant impact of ICSR on maqasid sharia-based performance and a significant influence of sharia governance on the extent of maqasid sharia-based performance.

Jurnal

Tanggal Publikasi: 21 Des 2022

The Success Factors of Conversion Process Using Adkar Model: A Case Study of Islamic Savings Loan and Financing Cooperative

Penulis Dr. Sugiyarti Fatma Laela, M.Buss. Acc., CMA.

This study aims to analyse the conversion-related issues from Savings and Loan Cooperative (SLC) into Islamic Savings Loan and Financing Cooperative (ISLFC) using a case study of Tunas Artha Mandiri (TAM) Cooperative, located in Nganjuk, East Java. Five main research questions include: exploring reasons for conversion, explaining the conversion process, assessing the level of conversion effectiveness, identifying obstacles during the conversion and analysing key success factors of conversion