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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

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.

CORPORATE GOVERNANCE MODERATES THE EFFECT OF EFFICIENCY, INTELLECTUAL CAPITAL, LIQUIDITY ON BANKING EARNINGS MANAGEMENT Gumala Sari, Egi; Murtanto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1045

This study aims to see the effect of efficiency, intellectual capital, liquidity risk on earnings management with corporate governance as a moderating variable. This research also makes This study uses purposive sampling method as a sample selection method. The population of this research is all banking companies, amounting to 45 companies. Based on predetermined criteria, a sample of 33 companies was selected with an observation period of 6 years from 2015-2020. This study found that efficiency, intellectual capital, and corporate governance have a negative effect on earnings management. The variables of liquidity risk, firm size and capital adequacy have a positive effect on earnings management. For the moderating variable, corporate governance strengthens the relationship between efficiency and earnings management, as well as intellectual capital on earnings management. The moderating variable of corporate governance weakens the relationship between liquidity risk and earnings management

FRAUD DETECTION AT PT NESINAK INDUSTRIES IS SEEN FROM TIME PRESSURE AND WORK EXPERIENCE Patminingsih; Yusuf Faisal; Egi Gumala Sari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1178

This study aims to obtain empirical evidence on the effect of work experience, time pressure on fraud detection. For this study using quantitative type of research. This research was conducted using questionnaires distributed to employees working at PT Nesinak, as many as 116 people filled out questionnaires that were distributed directly. To get the results of this study, researchers used PLS SEM version 3.0. The results of this study found that work experience had a positive and statistically significant effect on fraud detection, but time pressure had a negative but statistically not significant effect on fraud detection. This research focuses on fraud detection at PT Nesinak that involves all parts.

The Effect of Good Corporate Governance and Profitability On Earnings Management Pharmaceutical Companies Faisal, Yusuf; Gumala Sari, Egi
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 3 No. 2 (2023): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v3i2.7606

This research aims to examine and analyze the factors that can affect of Earnings Management in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The independent variable used to analyzed of Earnings Management is Good Corporate Governance and Profitability. This research aims at pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The population in this study amounted to 11 companies. The sampling method used was the purposive sampling method and obtained a sample of Â 5 companies. The data analysis method used is the multiple linear regression analysis and the residual test method. The result of this research show that simultaneously Good Corporate Governance and Profitability had positive influence and significant on Earnings Management. While, partially Good Corporate Governance and Profitability had positive influence and significant on Earnings Manegement in companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period

Entrepreneurial Decision Making among Students Oktaviani, Rizki; Gumala Sari, Egi; Ningsih, Sri
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.v7i1.485

This study aims to examine the effect of accounting information systems, the use of e-commerce, and customer experience on entrepreneurial decision making by accounting students in Bekasi City Universities. This study uses a quantitative approach with a sample of 8 universities in Bekasi City. Data were collected through a questionnaire to 86 respondents using the snowball sampling method. Data analysis was carried out using the SEM-PLS (Partial Least Squares) technique. The results showed that accounting information system has a positive effect on entrepreneurial decision making, e-commerce has a positive effect on entrepreneurial decision making, then customer experience has a positive effect on entrepreneurial decision making. This study is limited to a sample from universities in Bekasi City, so the results many not fully represent the general population of accounting students. Future research could expand the sample size, examine a broader geographical context, or explore other relevant variables. This study provides important insights into the factors that encourage accounting insights to start a business, as well as enriching the literature related to the application of technology and customer experience in the context of student entrepreneurship.

The Effect of Compensation and Islamic Corporate Governance on Fraud Prevention with Islamic Organizational Culture as A Moderating Variable Faisal, Yusuf; Yanti, Lupita Putri; Sari, Egi Gumala
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 15, No 2 (2025)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2025.15(2).176-195

Introduction : This study aims to obtain empirical evidence regarding the influence of compensation and Islamic Corporate Governance on fraud prevention, with Islamic Organizational Culture as a moderating variable. It focuses on Islamic values in corporate governance and organizational culture and represents a novel approach to connecting these elements in the context of fraud prevention within Islamic financial institutions. Theoretically, this research enriches academic literature by presenting a comprehensive model that integrates compensation, Islamic Corporate Governance, and fraud prevention.Methodhology : This research uses a quantitative approach. Data were collected through questionnaires distributed to staff in Islamic Financial Institutions. Out of 200 distributed questionnaires, 112 valid responses were obtained from three regions. Data analysis was carried out using PLS SEM Version 3.0.Result : The findings indicate that compensation has a positive and significant effect on fraud prevention, while Islamic Corporate Governance does not. Islamic Organizational Culture moderates the relationship between compensation and fraud prevention but does not moderate the relationship between Islamic Corporate Governance and fraud prevention.Conclusion : The study highlights the importance of compensation structures aligned with Islamic values in preventing fraud within Islamic financial institutions. From a managerial perspective, fair compensation, strong ethical culture, and effective supervision are essential to enhance employee integrity and reduce fraud. From a policy perspective, regulatory frameworks are needed to support performance-based compensation and promote Islamic values in the workplace, including the provision of worship facilities, to foster a high-integrity organizational environment.

The Effect of Compensation and Islamic Corporate Governance on Fraud Prevention with Islamic Organizational Culture as A Moderating Variable Yusuf Faisal; Lupita Putri Yanti; Egi Gumala Sari
JESI (Jurnal Ekonomi Syariah Indonesia) Vol. 15 No. 2 (2025)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2025.15(2).176-195

Introduction : This study aims to obtain empirical evidence regarding the influence of compensation and Islamic Corporate Governance on fraud prevention, with Islamic Organizational Culture as a moderating variable. It focuses on Islamic values in corporate governance and organizational culture and represents a novel approach to connecting these elements in the context of fraud prevention within Islamic financial institutions. Theoretically, this research enriches academic literature by presenting a comprehensive model that integrates compensation, Islamic Corporate Governance, and fraud prevention.Methodhology : This research uses a quantitative approach. Data were collected through questionnaires distributed to staff in Islamic Financial Institutions. Out of 200 distributed questionnaires, 112 valid responses were obtained from three regions. Data analysis was carried out using PLS SEM Version 3.0.Result : The findings indicate that compensation has a positive and significant effect on fraud prevention, while Islamic Corporate Governance does not. Islamic Organizational Culture moderates the relationship between compensation and fraud prevention but does not moderate the relationship between Islamic Corporate Governance and fraud prevention.Conclusion : The study highlights the importance of compensation structures aligned with Islamic values in preventing fraud within Islamic financial institutions. From a managerial perspective, fair compensation, strong ethical culture, and effective supervision are essential to enhance employee integrity and reduce fraud. From a policy perspective, regulatory frameworks are needed to support performance-based compensation and promote Islamic values in the workplace, including the provision of worship facilities, to foster a high-integrity organizational environment.

The impact of tax avoidance and good corporate governance strategies on financial company debt costs Egi Gumala Sari
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.419

This study aims to test and analyze the effect of tax avoidance and good corporate governance on the cost of debt in companies in the sub sector of financial holding companies, investment companies and banks listed on the bei during the period 2018-2023. This research uses a quantitative approach with the panel data regression method. The samples used are financial sector companies with sub-sectors of Financial Holding Companies, Investment Companies, and Investment Banks & Trading Intermediaries listed on the Indonesia Stock Exchange in the 2018-2023 period. Research using panel data with panel regression models and data processing software using Eviews. The results of the study are expected to provide an understanding of the effect of tax avoidance and good corporate governance on the cost of debt, as well as the implications for companies and regulators in the financial sector. This research has several limitations, among others: The research was only conducted on financial sector companies in the sub-sectors of Financial Holding Companies, Investment Companies, and Investment Banks & Trading Intermediaries listed on the Indonesia Stock Exchange between 2018-2023. The research focus is limited to tax avoidance and good corporate governance on the cost of debt. Data sources are limited to audited company financial statements. This limitation needs to be considered in interpreting the research results, and can be the basis for further research with a broader scope.

Analyzing The Role of Earning Management in Mitigating Going Concern Risk: Empirical Study of Indonesian Banking Companies Egi Gumala Sari; Febriyanti, Nabilah; Hotang, Keri Boru; Yusuf Faisal
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.3802

This research aims to obtain empirical evidence about the influence of company growth, financial distress, opinion shopping, and political costs on going concern audit opinion with earnings management as a moderating variable. This research uses a quantitative type of research. The sample in this study was 33 banking sub-sector companies listed on the Indonesia Stock Exchange in 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study found that Company Growth has a negative and statistically significant effect on Going Concern Audit Opinion, as well as Financial Distress has a negative and statistically significant effect on Going Concern. Audit Opinion, while Opinion Shopping has a positive and statistically insignificant effect on Going Concern Audit Opinion, Political Cost has a positive and statistically significant effect on Going Concern Audit Opinion, and Earnings Management has a negative and statistically significant effect on Going Concern Audit Opinion. Then, Earnings Management strengthens the influence of Company Growth on Going Concern Audit Opinion, likewise Earnings Management does not strengthen the influence of Financial Distress on Going Concern Audit Opinion, besides that, Earnings Management strengthens the influence of Opinion Shopping on Going Concern Audit Opinion, and Earnings Management does not strengthen the influence of Company Growth towards Going Concern Audit Opinion

Muzakki's Decision to Pay Zakat Reviewed from Maqashid Syariah, Social Environment and Zakat Knowledge Faisal, Yusuf; Sari, Egi Gumala
ZISWAF Vol 12, No 1 (2025): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v12i1.26048

This study aims to test, analyze, and provide empirical evidence regarding the impact of zakat knowledge, maqashid sharia, and the social environment on the decision to pay zakat in Bekasi City. A quantitative research method was employed, utilizing primary data from a sample of 1,329 individuals. Data analysis was performed using Partial Least Squares (PLS) software. The results indicate that zakat knowledge has a positive, but statistically insignificant, effect on the decision to pay zakat. In contrast, both the maqashid sharia and social environment variables show a positive and statistically significant impact on the decision to pay zakat. This study is valuable for understanding the factors that influence zakat payment decisions, as there is limited research that integrates zakat knowledge and maqashid sharia based on Islamic law. Therefore, this research not only enriches academic practices but also contributes to a more ethical understanding of Islamic law.

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