Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Edupreneurship; Jurnal Pendidikan Ekonomi
Yasmin Darmawan Nusa
Universitas Islam Negeri Jurai Siwo Lampung
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Perbandingan Standar Audit Internasional (ISA) dengan Standar Audit Indonesia dalam Perspektif Teoretis Yasmin Darmawan Nusa; Yunita Zahra; Fikri Rizki Utama
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ny7a9391

Abstract

This study aims to analyze the comparison between International Standards on Auditing (ISA) and Indonesian audit standards from a theoretical perspective, and to examine the implications of harmonizing the two standards on audit quality. The research method used is library research with a descriptive qualitative approach. Data were obtained from various literature sources, such as books, scientific journals, Public Accountant Professional Standards (SPAP), International Standards on Auditing (ISA), as well as regulations and previous research relevant to the research topic. The analysis was conducted by comparing the basic concepts, audit procedures, and implementation of the two audit standards. The results show that ISA and Indonesian audit standards have the same objective of improving audit quality and the credibility of financial reports, but they differ in their implementation approaches. ISA emphasizes a principle-based and risk-based auditing approach that provides more room for the use of auditor professional judgment, while Indonesian audit standards tend to be more rule-based and procedural. Harmonization of ISA with Indonesian audit standards has a positive impact on increasing transparency, accountability, and the quality of audit results in Indonesia. However, the implementation of this harmonization still faces various challenges, such as limited auditor competence, human resource readiness, and differences in regulatory conditions and organizational culture. Therefore, it is necessary to improve the quality of professional education, auditor training, and strengthen professional oversight to support the optimal implementation of international auditing standards in Indonesia.  
Permasalahan Implementasi Akuntansi Syari’ah pada Lembaga Keuangan Syari’ah di Indonesia Arjun Ferandika; Depi Putri Erlia; Listia Nur Wahida; Yasmin Darmawan Nusa; Esty Apridasari
Edupreneurship: Jurnal Pendidikan Ekonomi Vol. 2 No. 1 (2026): JUNI
Publisher : CV. Rumoh Aceh Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2g76rq56

Abstract

This study aims to analyze the problems in the implementation of Islamic accounting in Islamic financial institutions in Indonesia, particularly those related to human resource (HR) understanding of Sharia principles and contracts. This research employs a qualitative method with a literature study approach. Data were obtained from various secondary sources such as books, scientific journals, and previous studies related to Islamic accounting. The data collection technique was carried out by reviewing and analyzing relevant literature. Data analysis was conducted descriptively to understand the issues in the implementation of Islamic accounting. The results of the study indicate that one of the main problems in implementing Islamic accounting is the lack of HR understanding of contract concepts such as murabahah, mudharabah, musyarakah, and ijarah, so that in practice they are often treated similarly to conventional accounting systems. In addition, limited training, low Islamic financial literacy, and the suboptimal implementation of Islamic accounting standards such as PSAK Syariah also pose challenges in the application of Islamic accounting. Therefore, efforts are needed to improve the quality of human resources through education, training, certification, as well as strengthening regulations and supervisory systems so that the implementation of Islamic accounting can run optimally and in accordance with Sharia principles
Co-Authors Arjun Ferandika Depi Putri Erlia Esty Apridasari Fikri Rizki Utama Listia Nur Wahida Yunita Zahra