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All Journal EBSJ 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 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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Financial Reporting Excellence: Synergy of Good Governance, Human Resources, and Utilization of Information Technology Egi Gumala Sari; Jihan Maharani; Hamdan
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/zzkhd630

Abstract

This study focuses on the Financial Reporting Quality of companies in the Infrastructure Sector, while most of the previous studies examined the Financial Reporting Quality in the government enviroment. This study uses a quantitive approach. This research was conducted using a questionnaire distributed to 130 financial managers working in 130 companies in the Bekasi and Cikarang Industrial Areas. To get the result of this study, researchers uses PLS SEM Version 3.0. This study shows that Good Corporate Governance has a positive but statistically insignificant impact on Financial Reporting Quality. Human Resources Competencies also has a positive but not statistically significant effet on the Financial Reporting Quality. Information Technology Utilization does not strengthen the relationship between Good Corporate Governance and Financial Reporting Quality, nor does it strengthen the relationship beetwen Human Resources Competencies and Financial Reporting Quality.This study has several limitations in its measurement method. All variables, such as Good Corporate Governance and Human Resource Competencies as the dependent variable, and Information Technology Utilization as a moderating variable, are measured using a questionnaire. Thus, the data obtained only reflects the preceptions of respondents.
Strengthening Fraud Prevention: The Role of Islamic Work Ethics, Islamic Corporate Governance, and Compensation as a Moderating Factor Egi Gumala Sari; Qonitatun Luthfiyah; Ahmad Athaillah
Indonesian Journal of Islamic Economics and Business Vol. 11 No. 1 (2026): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v11i1.3009

Abstract

This research aims to obtain empirical evidence about the influence of Islamic Work Ethics and Islamic Corporate Governance on Fraud Prevention with Compensation as a moderation variable. This research uses a quantitative type of research. This research was conducted using a questionnaire distributed to leaders and staff of Islamic Financial Institutions in Bekasi, namely as many as 200 questionnaires distributed via email and social media. Each questionnaire distributed contains 81 statements for respondents to answer. From the distribution of the questionnaire, 112 respondents provided answers. To get the results of this research, researchers used PLS SEM Version 3.0. These results of this research found that Islamic Work Ethics has a positive effect and significant effect on Fraud Prevention, Islamic Corporate Governance has a positive effect and not significant effect on Fraud Prevention, Compensation cannot strengthen the relationship between Islamic Work Ethics and Fraud Prevention and Compensation cannot strengthen the relationship between Islamic Corporate Governance and Fraud Prevention. This research has several limitations that should be considered when interpreting the results. First, the research sample does not represent the characteristics of the industry because it only includes a small proportion of Islamic financial institutions. Second, because the compensation structure of Islamic financial institutions varies, the moderating role is affected by inconsistencies in the application of compensation. Finally, cross-sectional studies may not be able to capture long-term changes in the influence of IWE and ICG on fraud prevention. Implications for future research include the need to expand the sample to include different types of Islamic financial institutions, such as banks, cooperatives, and Islamic insurance from different geographical locations to improve the generalizability of the results
The role of Islamic corporate governance in Islamic social reporting: evidence from global Islamic banks Yusuf Faisal; Qonitatun Luthfiyah; Junainah Jaidi; Ibrahim Ibrahim; Egi Gumala Sari
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.28661

Abstract

Purpose - This study aims to examine the relationship between Investment Account Holder, Non-Performing Financing, and Islamic Intellectual Capital on Islamic Social Reporting with Islamic Corporate Governance as a moderating variable. Method - This study uses quantitative data, with a sample of the 10 largest Islamic banks in the world for the period 2018-2024. The analysis technique used to test the hypothesis is multiple regression analysis using e-views 9 software. Result - The results show that Investment Account Holder, Non-Performing Financing, and Islamic Corporate Governance do not significantly affect Islamic Social Reporting. In contrast, Islamic Intellectual Capital has a significant positive effect on Islamic Social Reporting. Additionally, Islamic Corporate Governance moderates the effects of Non-Performing Financing and Islamic Intellectual Capital on Islamic Social Reporting. However, it does not moderate the effect of Investment Account Holder on Islamic Social Reporting. Implication - Islamic banks are advised to enhance intellectual capital and governance to improve social reporting. Originality - This study examines Islamic Social Reporting in the world’s 10 largest Islamic banks by analyzing the roles of Investment Account Holders, Non-Performing Financing, Islamic Intellectual Capital, and Islamic Corporate Governance as a moderating variable.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Property Dan Real Estate Di Indonesia Yusuf Faisal; Egi Gumala Sari
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.311

Abstract

Purpose – This study aims to determine and analyze the effect of profitability and leverage on company value in property and real estate companies. Design/methodology/approach – The method used in this study uses quantitative methods by sampling using purposive sampling techniques with the results of 27 property and real estate sector companies listed on the Indonesia Stock Exchange in 2012-2021. The data used is secondary data, which is data obtained directly in the form of financial statements from www.idx.co.id website. Data analysis techniques are carried out using statistical analysis, namely: classical assumption test, multiple linear analysis, and hypothesis test, as well as the coefficient of determination with SPSS 25 Findings – Based on the results of the study, it was found that profitability has a positive and significant effect on company value, and leverage has a positive and significant effect on company value in the property and real estate sector. Research limitations/implications – This research is expected to provide information related to income quality and provide benefits in making the right decision
Pengaruh Profitabilitas Dan Leverage Terhadap Financial Distress Pada Perusahaan Sub Sektor Barang Kimia Dasar Dan Sub Sektor Barang Kimia Khusus Egi Gumala Sari; Aditya Widiyanto
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.347

Abstract

Purpose – This study aims to determine the effect of Profitability andLeverage on Financial Distress.Design/methodology/approach – This research uses quantitative data, thesample in this study is sub-sector basic chemical materials and sub-sectorspecialty hemical materials companies which are listed on the Indonesia StockExchange in the period 2018 – 2022 as many as 11 companies. The analysistechnique used to test the hypothesis is multiple regression analysis usingEviews 9 software.Findings – The results of this study indicate that the Profitability variable hasa negative and statistically insignificant effect on Financial Distress, Leveragevariable has a negative and statistically significant effect on FinancialDistress.Originality/value - This study discusses Financial Distress and otherfactors such as Profitability and Leverage which focus on sub-sector basicchemical materials and sub-sector special chemical materials companies. Thisstudy uses the Altman Z-
Pengaruh Risiko Kredit Dan Risiko Likuiditas Terhadap Kinerja Keuangan Aprilia Nur Agnia; Egi Gumala Sari
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i1.358

Abstract

Purpose: This study aims to determine the effect of Credit Risk and Liquidity Risk on Financial Performance.  Design/methodology/approach: This research uses quantitative data, the sample in this study is basic financial sector bank which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many as 27 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.  Findings: The results of this study indicate that Credit Risk has a negative and statistically significant effect on Financial Performance and Credit Risk has a negative and statistically significant effect on Financial Performance.  Originality/value: This research discusses financial performance and other factors such as credit risk and liquidity risk which focuses on banking sector companies listed on the Indonesian stock exchange. This research uses a fixed effect model as a measurement of financial performance.
THE EFFECT OF CAPITAL ADEQUACY, LIQUIDITY AND FIRM SIZE ON EARNINGS MANAGEMENT WITH CORPORATE GOVERNANCE AS MODERATING VARIABLES IN CONVENTIONAL BANKING LISTED ON IDX 2015 – 2019 Kharisma Citra; Yusuf Faisal; Chablullah Wibisono; Egi Gumala Sari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 1 (2021): OCTOBER 2021
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.073 KB) | DOI: 10.55047/cashflow.v1i1.20

Abstract

With corporate governance as a moderating variable, this study intends to examine the impact of capital adequacy, liquidity, and firm size on earnings management. This study's population consists of 45 conventional banks that were listed on the Indonesia Stock Exchange between 2015 - 2019. Purposive sampling was used to choose the sample, which resulted in a total sample of 33 firms. Multiple regression analysis using Eviews 9 software is the analytical technique used to test the hypothesis. The results of this study indicate that the capital adequacy variable has a significant effect and liquidity has an insignificant effect, both of which have a negative coefficient value, while firm size has a significant effect on earnings management with a significant coefficient value. positive. Meanwhile, corporate governance is able to moderate the effect of capital adequacy on earnings management and is unable to moderate the effect of liquidity on earnings management with a decreasing t-statistic value, while corporate governance is able to moderate the effect of t-statistics value. Simultaneously, capital adequacy, liquidity, firm size and being moderated by corporate governance have a significant effect on earnings management
The Effect Of Return On Assets And Inflation On Stock Prices In The Banking Sub-Sector On The Indonesian Stock Exchange In 2017 – 2022 Nabilah Fary Adiyana; Egi Gumala Sari
Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/0ryv6p53

Abstract

Purpose – This study aims to examine the impact of Return on Asset (ROA) and inflation on stock prices in the banking sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. Design/methodology/approach – The study employs a quantitative research method. A sample of 25 banking companies listed on the Indonesia Stock Exchange was selected. The analysis was conducted using multiple regression techniques, and the data was analyzed using Eviews9 software to test the hypotheses.  Findings – The findings reveal that both Return on Asset and inflation variables have a positive, but statistically insignificant, effect on stock prices. Research limitations/implications – This study is limited to banking sub-sector companies listed on the Indonesia Stock Exchange during the 2017-2022 period, which may limit the generalizability of the findings. Future research could expand the sample to other sectors or time periods to gain more comprehensive insights. The results provide useful information for decision-makers and can serve as reference material for future research.
Influence Islamic leadership, Commitment Organization, Prevention Fraud Report Finance and Systems Information Accountancy to Quality Report Finance Egi Gumala Sari
Journal of Accounting and Auditing Vol. 1 No. 1 (2024): October 2024
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jqf4xz84

Abstract

Purpose – This study aims to analyze the influence of Islamic leadership, organizational commitment, financial fraud prevention, and accounting information systems on the quality of financial reports. Design/methodology/approach – The study uses primary data with a sample of 32 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on financial report quality. Findings – The results indicate that Islamic leadership has a positive and significant effect on the quality of financial reports. Organizational commitment has a positive but not significant effect, financial fraud prevention has a negative and not significant effect, while accounting information systems have a positive and significant effect on the quality of financial reports. Research limitations/implications – The study is limited by its relatively small sample size of 32 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting financial report quality in various contexts.
PELATIHAN SOFTWARE ACCURATE ACCOUNTING UNTUK MENINGKATKAN KOMPETENSI AKUNTANSI DIGITAL SISWA SMKN 3 KOTA BEKASI Sri Yuli Ayu Putri; Dade Nurdiniah; Dan Muhammad; Egi Gumala Sari; Arsita Yulia Cahyani
Jurnal Abdimas Ilmiah Citra Bakti Vol. 7 No. 2 (2026)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v7i2.7057

Abstract

Pemanfaatan perangkat lunak akuntansi menjadi kebutuhan penting dalam mendukung kompetensi akuntansi digital siswa Sekolah Menengah Kejuruan (SMK). Namun, pemahaman dan keterampilan siswa dalam menggunakan aplikasi Accurate Accounting masih terbatas sehingga diperlukan pelatihan yang relevan dengan kebutuhan dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi akuntansi digital siswa Jurusan Akuntansi SMKN 3 Kota Bekasi melalui pelatihan penggunaan software Accurate Accounting. Kegiatan dilaksanakan di Universitas Bina Insani dengan melibatkan 25 siswa kelas XII Jurusan Akuntansi. Metode pelaksanaan meliputi tahap persiapan, penyampaian materi, praktik penggunaan aplikasi, diskusi, dan evaluasi. Hasil kegiatan menunjukkan bahwa peserta memiliki kemampuan yang baik dalam mengoperasikan aplikasi Accurate Accounting, dengan capaian kompetensi sebesar 92% pada aspek pemahaman fungsi aplikasi, 88% pada pembuatan database perusahaan, 84% pada penginputan data dan transaksi, serta 80% pada penyusunan laporan keuangan. Pelatihan ini memberikan dampak positif terhadap peningkatan kompetensi akuntansi digital siswa dan mendukung kesiapan mereka dalam menghadapi tuntutan dunia kerja berbasis teknologi. Dengan demikian, pelatihan Accurate Accounting dapat menjadi salah satu alternatif penguatan kompetensi vokasional di bidang akuntansi.
Co-Authors Aditya Widiyanto Ahmad Athaillah ANDRIANI SYOFYAN Aprilia Nur Agnia Arsita Yulia Cahyani Artika, Artika Athaillah, Ahmad Chablullah Wibisono Dade Nurdiniah Dan Muhammad 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 Qonitatun Luthfiyah Qonitatun Luthfiyah Regina Jansen Arsjah Retno Melindawati Rianto, Joko Sri Ningsih Sri Yuli Ayu Putri Yanti, Lupita Putri Yusuf Faisal