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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah 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 Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Islamic Business and Economics (IJIBEC) 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 Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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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

Abstract

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

Abstract

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.
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.
Co-Authors Ahmad Athaillah ANDRIANI SYOFYAN Artika, Artika Athaillah, Ahmad Chablullah Wibisono Citra, Kharisma Dela Sasmita, Anggi Endhita Estuningsih, Leandra Erialdy, Erialdy Faisal, Yusuf Fary Adiyana, Nabilah Fathurohmah, Nabilah Febriyanti, Nabilah Hamdan Herawati, Mesi Hotang, Keri Boru Ibrahim Ibrahim Ida Busneti Jessica Sweetly Angelia Sipahutar Jihan Maharani Junainah Jaidi Lestari, Putri Dwi Puji Lupita Putri Yanti Luthfiyah, Qonitatun MURTANTO Nur Agnia, Aprilia Oktaviani, Resty Fuji Oktaviani, Rizki Patminingsih Qonitatun Luthfiyah Qonitatun Luthfiyah Regina Jansen Arsjah Retno Melindawati Rianto, Joko Sistya Rachmawati Sri Ningsih Valentin, Michel Widiyanto, Aditya Yanti, Lupita Putri