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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) Balance Vocation Accounting Journal Journal of Islamic Accounting and Finance Research Indonesian Journal of Islamic Economics and Business International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) El-Qish: Journal of Islamic Economics CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) Worksheet : Jurnal Akuntansi Indonesia Accounting Research Journal Jurnal Riset Akuntansi JAATB Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio International Journal of Islamic Business and Economics (IJIBEC) Jurnal Abdimas Ilmiah Citra Bakti Journal of Accounting and Auditing Journal of Applied Accounting and Sustainable Finance ZISWAF: Jurnal Zakat dan Wakaf
Egi Gumala Sari
Departement of Accounting, Universitas Bina Insani, Bekasi Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH KEMUDAHAN INFORMASI DAN KUALITAS INFORMASI TERHADAP KEPUTUSAN BERSEDEKAH DI MASJID – MASJID KOTA BATAM Yusuf Faisal; Egi Gumala Sari
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.825 KB) | DOI: 10.36778/jesya.v3i2.191

Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh kenyamanan informasi dan kualitas informasi berpengaruh pada keputusan untuk memberikan amal. Metode analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan metode analisis regresi berganda. Sebelumnya dilakukan uji validitas, uji reliabilitas menggunakan nilai koefisien Alpha Cronbach. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa secara parsial (uji-t) variabel Kemudahan Informasi berpengaruh signifikan terhadap keputusan pemberian dan kemudahan informasi memiliki pengaruh positif dan signifikan terhadap keputusan pemberian di Batam. masjid. Hasil pengujian simultan (uji F) menunjukkan bahwa variabel kemudahan informasi dan kualitas informasi secara bersama-sama memiliki pengaruh positif dan signifikan terhadap keputusan pemberian. Koefisien R2 yang disesuaikan sebesar 0,401, yang berarti bahwa variabel tersebut dapat dijelaskan oleh kemudahan informasi dan variabel kualitas informasi sebesar 40,1%, sedangkan sisanya 59,9% dapat dijelaskan oleh variabel lain di luar model.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN KEAHLIAN AUDIT TERHADAP PROFESIONALISME AUDITOR YUSUF FAISAL; EGI GUMALA SARI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v3i1.166

Abstract

This study aims to obtain evidence on the influence of compliance pressure, task complexity, and audit expertise on the auditor's professionalism with the work environment as intervening variable at the State Audit Board of the Republic of Indonesia Riau Islands Representative. This research method is survey method with associative explanation level. The sample in this research is 38 Auditor of State Audit Board Republic of Indonesia Riau Islands Representative. The analytical techniques used are Descriptive Statistics, Classical Assumption Test, and hypothesis test, to test the hypothesis using partial test (t-test), Simultaneous Significant Test (F-test), and Intervening Variable Test. The results of this study indicate that partially known that each variable pressure of obedience, the complexity of the task of audit expertise and work environment has a direct influence on the work environment. There is a direct influence of the variable of pressure of obedience to auditor professionalism through work environment. There is a direct influence of task complexity variables on auditor professionalism through the work environment. There is a direct influence of audit skill variables on auditor professionalism through the work environment.
MOBILE BANKING BANK ISLAM APAKAH KONSUMEN PUAS EGI GUMALA SARI; ANDRIANI SYOFYAN; YUSUF FAISAL
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i2.376

Abstract

THE INFLUENCE OF MORALITY, INTERNAL CONTROL ON FRAUD OF FINANCIAL REPORTS Yusuf Faisal; Egi Gumala Sari; Jessica Sweetly Angelia Sipahutar; Retno Melindawati
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i1.3117

Abstract

Financial statement fraud can occur in companies, involving management in the form of misstatements in financial statements. This condition if left unchecked will be detrimental to investors and creditors. This study aims to determine the effect of morality, internal control on financial statement fraud at PT ABC and PT XYZ. This type of research is quantitative research using primary data distributed through questionnaires. Sampling was carried out using a purposive sampling technique. The sample consists of 31 respondents. Respondents work in the finance department at PT ABC and PT XYZ. The research was conducted in 2022. The questionnaire was processed using the SPSS version 25 program. The analysis was carried out using multiple linear regression, after previously testing the validity and reliability. The results of the study show that morality has a negative and significant effect on fraudulent financial reporting at PT ABC and PT XYZ companies, as well as internal control has a negative and significant effect on financial reporting failure at PT ABC and PT XYZ companies. This research is expected to provide input for companies in controlling fraudulent financial statements by taking into account these factors.
Islamic Social Reporting; Investment Account Holder; Non-Performing Financing; Islamic Corporate Governance; and Maqashid Shariah Index Faisal, Yusuf; Luthfiyah, Qonitatun; Gumala Sari, Egi
El-Qish: Journal of Islamic Economics Vol. 4 No. 1 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v4i1.7737.2024

Abstract

This study aims to examine, analyze, and obtain empirical evidence regarding the effect of Investment Account Holders, Non-Performing Financing, Islamic Corporate Governance, and the Maqashid Sharia Index on Islamic Social Reporting of the Largest Islamic Banks in the World. This study uses secondary data in the form of annual reports or sustainability reports and other information on Islamic Banks. The samples in this study were the 10 Largest Islamic Banks in the World selected using a purposive sampling technique. The research implementation time was for 6 periods from 2017 - 2022. Research using panel data with panel regression models and data processing software using Eviews. From the results of the study, it is known that only the Islamic Corporate Governance variable significantly affects Islamic Social Reporting, while other variables, namely Investment Account Holder, Non-Performing Financing, and Maqashid Sharia Index do not significantly affect Islamic Social Reporting. This research is expected to provide information related to Islamic social reporting and provide benefits in making the right decisions and can be used as a reference for further research.
MANAJEMEN LABA PADA PERUSAHAAN BASIC MATERIAL Faisal, Yusuf; Oktaviani, Resty Fuji; Sari, Egi Gumala
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4399

Abstract

This research was conducted ti observing 98 basic material listed on the Indonesia Stock Exchange. The data source used is the company’s annual report from 2012-2022. This study aims to obtain empirical evidence on the influence of intellectual capital , tax planning , and leverage   with institutional ownership as a moderating variable. The result of this study found that intellectual capital  has a positive and statistically effect on earnings management, while tax planning  has a positive and statistically insignificant effect on earnings management, leverage   has a positive and statically insignificant effect on eanings management. Furthermore, institutional ownership strengthens the influence of intellectual capital  on earnings management. Institutional ownership weakens the influence of tax planning  on earnings management. Institutional ownership also reinforces the effect of leverage   on earnings management.
Influence of Organizational Culture, Competence and Management Accounting Information System on Company Performance with Corporate Governance as Moderating Variables Sari, Egi Gumala; Arsjah, Regina Jansen
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13578

Abstract

This study aims to determine the influence of organizational cultural relationships, competencies and management accounting information systems on the performance of companies with corporate governance as moderating variables. The sample of 204 respondents divided into 4 Sharia financial institutions, namely Sharia banking, sharia multifinance, sharia insurance and Baitul Maal Wa Tamwil. This study found that corporate governance variables and management accounting information system variables have a positive and significant influence, while the other two variables namely organizational culture and competence have a positive but insignificant influence. The corporate governance as a moderating variable strengthens the relationship of organizational cultural variables and competencies although not significant. Corporate governance does not strengthen the relationship between management accounting information systems to the company's performance.
The Impact of Compensation and Religiosity on Fraudulent Behavior in MSMEs: The Role of Islamic Work Ethics as a Moderator Faisal, Yusuf; Herawati, Mesi; Athaillah, Ahmad; Gumala Sari, Egi
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.8890

Abstract

This study aims to obtain empirical evidence on the effect of compensation and religiosity on fraudulent behavior with Islamic work ethics as a moderating variable. This study uses a quantitative research type. This study used a questionnaire distributed to MSMEs in West Java, namely 350 questionnaires distributed directly. Each questionnaire distributed contains 114 statements that respondents must answer. From the distribution of the questionnaire, 207 respondents provided answers. To obtain the results of this study, the researcher used PLS-SEM Version 3.0. This study found that compensation has a significant negative effect on fraudulent behavior, religiosity has a significant negative effect on fraudulent behavior, Islamic work ethics cannot moderate the relationship between compensation and fraudulent behavior, and Islamic work ethics moderates the relationship between religiosity. It cannot moderate the relationship between fraudulent behavior. This research provides information regarding fraudulent behavior, which is new research discussing the relationship between religiosity, which is the basis of the character of the Prophet Muhammad SAW
Membangun Kepuasan Kerja dan Mengurangi Turnover: Peran Etika Islam, Kompetensi, dan Lingkungan Kerja Gumala Sari, Egi; Rianto, Joko; Erialdy, Erialdy
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.605

Abstract

Tujuan penelitian ini adalah untuk menganalisis: (1) Pengaruh Etika Kerja Islam dan Kompetensi terhadap Kepuasan Kerja; (2) Peran Lingkungan Kerja sebagai variabel moderasi dalam hubungan Etika Kerja Islam dan Kompetensi terhadap Kepuasan Kerja; (3) Pengaruh Etika Kerja Islam, Kompetensi, dan Kepuasan Kerja terhadap Turnover Intention; serta (4) Peran Kepuasan Kerja sebagai variabel mediasi dalam hubungan Etika Kerja Islam dan Kompetensi terhadap Turnover Intention. Metode penelitian kuantitatif menggunakan data primer. Populasi dan dalam penelitian ini adalah Individu yang bekerja di PT. Mandiri Utama Finance Syariah, dengan sampel sebanyak 200 responden. Pengolahan data menggunakan software Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa Etika Kerja Islam berpengaruh positif signifikan terhadap Kepuasan Kerja, sedangkan Kompetensi tidak menunjukkan pengaruh yang signifikan terhadap Kepuasan Kerja. Namun, Lingkungan Kerja terbukti mampu memoderasi pengaruh Etika Kerja Islam dan Kompetensi terhadap Kepuasan Kerja secara signifikan. Selanjutnya, Etika Kerja Islam, Kompetensi, dan Kepuasan Kerja masing-masing memiliki pengaruh negatif signifikan terhadap Turnover Intention. Selain itu, Kepuasan Kerja terbukti menjadi variabel mediasi yang signifikan dalam hubungan antara Etika Kerja Islam dan Turnover Intention, namun tidak berlaku sebagai mediator dalam hubungan antara Kompetensi dan Turnover Intention.
The Influence of Muamalah Fiqh, Compensation, and Religiosity on Fraudulent Behavior with Islamic Work Ethics as a Moderating Variable Faisal, Yusuf; Sari, Egi Gumala; Artika, Artika; Athaillah, Ahmad
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2025)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v11i1.4756

Abstract

Purpose: This study aims to obtain empirical evidence on the influence of fiqh muamalah, compensation and religiosity on fraudulent behaviour with Islamic work ethics as a moderation variable.Design/methodology: This study uses a quantitative type of research. This research was carried out using questionnaires distributed to lecturers and practitioners who are members of the Association of Islamic Economists (IAEI), the Sharia Economic Community (MES), the Forum of Lecturers in Islamic Economics and Business (FORDEBI) and the Indonesian Economics Scholars Association (ISEI), namely 350 questionnaires distributed via email and social media. Each questionnaire distributed has 114 statements to be answered by employees. From the distribution of the questionnaire carried out, 207 respondents were obtained who gave answers from 22 regions. To get the results of this study, the researcher used PLS SEM Version 3.0.Findings: The results of this study found that fiqh muamalah has a significant negative effect on fraudulent behaviour, compensation has a significant negative effect on fraudulent behaviour, religiosity has a significant negative effect on fraudulent behaviour, Islamic work ethics can moderate the relationship between fiqh muamalah and fraudulent behaviour, Islamic work ethics cannot moderate the relationship between compensation against fraudulent behaviour and Islamic work ethics cannot moderate the relationship between religiosity and fraudulent behavior.Practical implications: This research also encourages Islamic financial institutions to develop policies that foster a work environment rooted in Sharia principles, ultimately improving transparency, accountability, and trust in Islamic business practices.Originality/Value: This study focuses on fraudulent behaviour, where this research is a new research in discussing the relationship between fiqh mumalah and religiosity which is based on the nature of the Prophet.
Co-Authors Aditya Widiyanto Ahmad Athaillah Aminatuzzuhriyeh Aminatuzzuhriyeh ANDRIANI SYOFYAN Aprilia Nur Agnia Arsita Yulia Cahyani Artika, Artika Athaillah, Ahmad Chablullah Wibisono Dade Nurdiniah Dan Muhammad Dhau'us Sirojuddin Erialdy, Erialdy Faisal, Yusuf Febriyanti, Nabilah Hamdan Herawati, Mesi Ibrahim Ibrahim Ida Busneti Jessica Sweetly Angelia Sipahutar Jihan Maharani Junainah Jaidi Keri Boru Hotang Kharisma Citra Lupita Putri Yanti Luthfiyah, Qonitatun MURTANTO Nabilah Fary Adiyana Oktaviani, Resty Fuji Oktaviani, Rizki Patminingsih Putri Dwi Puji Lestari Qonitatun Luthfiyah Qonitatun Luthfiyah Regina Jansen Arsjah Retno Melindawati Rianto, Joko Sri Ningsih Sri Yuli Ayu Putri Yanti, Lupita Putri Yusuf Faisal