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All Journal AKUNTABILITAS EL-MUHASABA El Dinar JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Journal of Accounting Science al-Afkar, Journal For Islamic Studies Owner : Riset dan Jurnal Akuntansi JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi The International Journal of Business Review (The Jobs Review) Journal of Accounting Auditing and Business JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Proaksi Jurnal Riset Akuntansi Politala JURNAL ILMIAH GLOBAL EDUCATION As-Sidanah : Jurnal Pengabdian Masyarakat Jurnal Akuntansi AKUNESA Maliki Islamic Economics Journal Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Budgeting: Jurnal Akuntansi Syariah Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi
Fadlil Abdani
Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Determinants of global Islamic bank profitability: a multi-country analysis Hafizh, Muhammad; Abdani, Fadlil
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2220

Abstract

Purpose – This study examines the effect of net operating margin, capital adequacy ratio, and operating expense ratio on return on assets with non-performing financing as a moderating variable. Method – The object of this research is all the strongest world banks listed on the TabInsight page, according to the Asia Banker, for 2020-2023. The result of purposive sampling is 71 companies with a total observation data of 284. The data collected were analyzed using panel data regression and moderation regression to test each hypothesis. Findings – The test results show that the net operating margin positively affects return on assets. The operating expense ratio negatively affects return on assets. At the same time, the capital adequacy ratio variable does not affect returns on assets. Furthermore, the non-performing financing weakens the effect of the capital adequacy ratio on return on assets. Conversely, the non-performing financing cannot moderate the effect of net operating margin and operating expense ratio on return on assets. Implications – Theoretically, this research can complement existing theories in finance and banking, especially in analysing the profitability of banks or Islamic financial institutions. Practically, these research results and the measurement of the proper financial performance of banks will be a reference for investors in determining plans.
THE ROLE OF FRAUD HEXAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING: STUDY ON FINANCIAL SECTOR COMPANIES Ningrum, Mamlucha Fitriya; Abdani, Fadlil
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2176

Abstract

This study aims to analyze the role of fraud hexagon on fraudulent financial reporting in the financial sector companies. Financial statements assess an entity's performance and provide important information for stakeholders. However, despite being required to be transparent, financial statements remain vulnerable to manipulation (fraudulent financial reporting) to attract investors, especially in the financial services industry. Information asymmetry theory describes the imbalance of information between parties, while the fraud hexagon extends previous fraud theory with six factors: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study uses logistic regression on the financial sector companies listed on the IDX. The investigation shows that pressure (financial targets) has a negative effect on fraudulent financial reporting, while variables such as opportunity, rationalization, capability, arrogance, and collusion have no significant effect on fraudulent financial reporting.
The Role of ESG Factors in Shaping Financial Performance: Insights from Malaysia’s Industrial Landscape Afani, Moh.; Abdani, Fadlil; Hafizi, Muhammad Riza
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.31252

Abstract

Purpose: This study aims to analyze the effect of ESG on the financial performance of energy and materials sector companies listed on Bursa Malaysia from 2021 - 2023. Method: This research uses a quantitative approach with a purposive sampling technique, and 23 companies were obtained as samples. Data was obtained from Refinitiv Eikon and financial statements, and SPSS 30.0 was used. To analyze the data. Companies that did not have complete ESG data from 2021-2023 were excluded from the analysis. Results: The results of this study show that environmental performance has a significant negative effect on financial performance, social performance has no significant direct effect on financial performance, while governance has a significant positive impact on financial performance. Implications: This study provides strategic recommendations for companies, investors, and regulators in managing sustainability issues to support sustainable long-term value creation. Novelty: This study focuses on energy and basic materials companies listed on Bursa Malaysia, an emerging market that is still relatively rare in the ESG literature. Meanwhile, most of the previous studies focused on developed countries that have stricter ESG regulations and more mature sustainability implementation.
Financial Performance: Islamic Corporate Governance, Islamic Corporate Social Responsibility, and Intellectual Capital Nasiradi Al Jailani, Tohadi Luqman; Abdani, Fadlil
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4027

Abstract

This study aims to examine the impact of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), and Intellectual Capital (IC) on the financial performance of Islamic banks in Indonesia and Malaysia. Ten Islamic commercial banks from Indonesia and Malaysia were selected as samples, with a five-year observation period. Quantitative descriptive analysis using Eviews 12 software was utilized to analyze the data. The results of the first hypothesis indicate that ICSR has a positive but insignificant effect on the financial performance of Islamic banks. The second hypothesis shows that ICG has a positive impact on the financial performance of Islamic banks. The third hypothesis reveals that IC has a positive and significant effect on the financial performance of Islamic banks.
The Influence Of Financial Ratios And Industry Specifics On The Profitability Of Sharia Banking Companies With Credit Risk As Moderator Wardani, Alfionita Kusuma; Abdani, Fadlil
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10175

Abstract

The main objective of this research is to examine the influence of financial ratios on the profitability of companies, with credit risk as a moderating variable. The population in this study includes all banking companies registered with the Financial Services Authority (OJK) from 2019 to 2023. The analysis used includes panel data selection tests. This study found that current ratio can affect a company's profitability because the company has enough current assets to cover its short-term liabilities, while the debt to equity ratio and industry specifics do not affect the company's profitability. Additionally, this research can provide information related to the factors that influence the profitability of Islamic banking companies, so that companies can improve their profitability. Furthermore, for investors, this research can also serve as a consideration for assessing the profitability of Islamic banking companies before investing.
PERAN PELATIHAN PEMEDIASI DALAM PERSEPSI KEMUDAHAN DAN MANFAAT TRANSAKSI E-WALLET TERHADAP PENDAPATAN USAHA MIKRO Hasibuan, Lempang; Supriyanto, Achmad Sani; Rahayu, Yayuk Sri; Abdani, Fadlil; Oktaviana, Ulfi Kartika
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v11i1.11422

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menguji pengaruh persepsi kemudahan, persepsi manfaat terhadap pendapatan usaha mikro di Kota Malang serta menguji apakah pelatihan dapat memediasi pengaruh persepsi kemudahan dan manfaat terhadap pendapatan usaha mikro di Kota Malang. Sampel usaha mikro sebanyak 200 usaha mikro dan sampel konsumen sebanyak 108 responden yang dipilih menggunakan teknik probability sampling. Data dikumpulkan melalui kuesioner. Analisis data menggunakan partial least square (PLS). Hasil penelitian ini yaitu persepsi kemudahan tidak berpengaruh terhadap pendapatan usaha mikro; persepsi manfaat berpengaruh terhadap pendapatan usaha mikro; dan pelatihan dapat memediasi pengaruh persepsi kemudahan dan manfaat terhadap pendapatan usaha mikro. Hal ini menunjukkan walaupun aspek kemudahan penggunaan teknologi/digital tidak mempengaruhi pendapatan, namun pemerintah atau pendamping usaha mikro tetap lebih gencar menyampaikan bukti nyata manfaat adopsi teknologi/digital, seperti efisiensi biaya atau perluasan pasar. Selain itu, untuk pelatihan tidak hanya sekadar pengenalan teknologi, tetapi harus menekankan pada implementasi praktis yang berdampak pada pendapatan.ABSTRACTThe purpose of this study was to examine the influence of perceived ease, perceived benefits on micro-enterprise income in Malang City and to examine whether training can mediate the influence of perceived ease and benefits on micro-enterprise income in Malang City. A sample of 200 micro-enterprises and a sample of 108 consumers were selected using probability sampling techniques. Data were collected through questionnaires. Data analysis used Partial Least Square (PLS). The results of this study are that perceived ease has no effect on micro-enterprise income; perceived benefits have an effect on micro-enterprise income; and training can mediate the influence of perceived ease and benefits on micro-enterprise income. This shows that although the aspect of ease of use of technology/digital does not affect income, the government or micro-enterprise assistants are still more active in conveying real evidence of the benefits of adopting technology/digital, such as cost efficiency or market expansion. In addition, training is not just an introduction to technology, but must emphasize practical implementation that has an impact on income.
INDONESIA’S TAX LANDSCAPE: UNVEILING CBCR AND TAX HAVENS WITH INSTITUSIONAL OWNERSHIP Khoirunnisa, Desi Pratiwi Adhila; Abdani, Fadlil
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.386

Abstract

This study examines the effects of country-by-country reporting (CbCR) and the utilization of tax havens on tax avoidance strategies while taking into account the moderating effect of institutional ownership. This study employs purposive sampling techniques to evaluate data from 140 businesses listed on the Indonesia Stock Exchange (IDX) in Indonesia from 2013 to 2022. The data analysis is conducted using Eviews 13 software. The research findings suggest that the adoption of CbCR is successful in mitigating tax avoidance strategies. Conversely, tax havens have a negligible effect on tax avoidance. Institutional ownership has the ability to minimize the impact of CbCR by diminishing the correlation between CbCR and tax avoidance. Nevertheless, the presence of institutional ownership does not mitigate the effect of tax havens on the adoption of tax avoidance strategies. This study enhances comprehension regarding the functions of CbCR, tax havens, and institutional ownership in relation to tax avoidance in Indonesia. The practical ramifications of this study include the implementation of CbCR policies to improve corporate transparency and the exploration of various factors that influence tax procedures at the company level in Indonesia.
Produk, Promosi, Pengetahuan dan Minat Mahasiswa Berinvestasi Syariah Rudianto, Nur Ahmad Ricky; Abdani, Fadlil
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/f2e0hg04

Abstract

This study aims to determine the effect of products, promotions, and knowledge on students’ interest in investing in sharia. This study is a quantitative study with primary data and survey method. Respondents in this study were students at the Faculty of Economics and Business, Bangka Belitung University and the Faculty of Sharia and Islamic Economics, IAIN Syaikh Abdurrahman Siddik Bangka Belitung. The results showed that the type of product with a sig value of 0.00 is smaller than 0.05 so it is significant, meaning the type of product influences students' interest in investing in sharia. The significance value of promotion is 0.00 is smaller than 0.05 so it is significant, meaning promotions influence students' interest in investing in sharia. The sig value of knowledge is 0.426 greater than 0.05 so it is not significant, meaning knowledge does not influence students’ interest in investing in sharia. For simultaneous testing, the sig value of 0.00 is smaller than 0.05 so it is significant, meaning products, promotions, and knowledge influence students' interest in investing in sharia. The results of this study explain that the more investment product options and the more promotions about sharia investments, the more it will increase students' interest in investing in sharia. Meanwhile, knowledge about sharia investment turns out to have no effect on students' decisions to invest in sharia.
Ethics in Islamic Markets: Exploring Their History and Impact on Islamic Civilization Izzun Nisa’Yanayiroh; Khusnudin; Fadlil Abdani
al-Afkar, Journal For Islamic Studies Vol. 8 No. 4 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i4.1825

Abstract

Islamic markets have played a key role in the history of Muslim civilization, not only as economic centers but also as venues for the application of Islamic ethics in transactions. This article examines ethical principles such as honesty, fairness, and the prohibition of usury (riba) in the context of Islamic markets, from the early Islamic era to the golden age of the caliphate. Furthermore, it addresses the challenges of Islamic markets in the modern era, including the application of Sharia principles in the global and digital economy. This study uses a literature review method to collect, assess, and integrate various relevant literature sources, with the aim of gaining deeper insights into the topic discussed. These findings demonstrate the importance of maintaining ethical values in markets to achieve social justice and economic sustainability in the future.
Identifikasi Faktor Penentu Kecurangan Pada UMKM: Perspektif Hexagon Theory Dan Efektivitas Pengendalian Internal Suprapto, Fitria; Abdani, Fadlil; Jawaahir, Dimas Meireno
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2926

Abstract

This study aims to investigate the factors that can encourage employees to commit fraud in SMEs. The fraud hexagon theory is used to examine the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent acts by employees, with the effectiveness of internal control as a moderating variable. This study uses primary data with a survey approach, so that questionnaires are distributed to respondents as the main data collection tool. From the questionnaires distributed to SME employees in Indonesia, 400 respondents were obtained, with the majority having a bachelor's degree (63.33%) and 5-10 years of work experience (46%) for analysis. The research hypothesis was tested using SEM-PLS. The results of the structural model analysis indicate that not all six components of the fraud hexagon theory drive employees to commit fraud in SMEs. Only the constructs of pressure and capability have a significant influence on employee fraud. Internal control effectiveness can influence the relationship between capability and employees to commit fraud. Without pressure and knowledge, a person cannot create a plan that can prevent fraud from being detected, but mitigation measures can be carried out with the implementation of strict internal controls. This study has implications for SME owners and managers in an effort to maintain SME resilience in the long term so that losses caused by employee fraud can be prevented.
Co-Authors Achmad Sani Supriyanto Afani, Moh. Ahmad Alfiyan Ahmad Nurcholis Ahmad rizky Dwi Syahputra Ahmad Subaidi Ajeng Tita Nawangsari Alfionita Kusuma Wardani Anisa Fitri Sya'bania Azharotunnafi, Azharotunnafi Dawsaryan A.S, Muhammad Rifkan Dhimas Rayendra Himawan Dian Novita Sari Fajar Nurdin Guntur Kusuma Wardana Hafidhun Annas Hasibuan, Lempang Ikhsan Maksum Izzun Nisa’Yanayiroh Jawaahir, Dimas Meireno Junjunan, Mochammad Ilyas Khoirunnisa, Desi Pratiwi Adhila Khusnudin Madani, Eltin Masyhuri Masyhuri Melinia Istiqfarosita Muhammad Hafizh Muhammad Raihan Faqih Muhammad Riza Hafizi Nadhifa, Tsania Qotrunnada Nasiradi Al Jailani, Tohadi Luqman Ningrum, Mamlucha Fitriya Nora Ria Retnasih Novi Lailiyul Wafiroh Nugroho, Wawan Cahyo Nur Ahmad Ricky Rudianto Putri Amanatus Stalistah Ryan Basith Fasih Khan Setiani Sharfina Nur Amalina Siswanto Siswanto Suprapto, Fitria Ulfi Kartika Oktaviana Wahyu Firmandani Wardani, Alfionita Kusuma Yayuk Sri Rahayu