Article Per Year (5 Year)
p-Index From 2021 - 2026
5.752
P-Index
This Author published in this journals
All Journal MODELING: Jurnal Program Studi PGMI al-Afkar, Journal For Islamic Studies Atthulab: Islamic Religion Teaching and Learning Journal JUMANJI (JURNAL MANAJEMEN JAMBI) Awang Long Law Review Jurnal Manajemen Jurnal Keperawatan dan Fisioterapi (JKF) Jurnal Farmamedika (Pharmamedica Journal) International Journal of Engineering, Technology and Natural Sciences (IJETS) Economics and Digital Business Review Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Tarbawi Ngabar: Jurnal of Education International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmiah Ibnu Sina (JIIS): Ilmu Farmasi dan Kesehatan Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Manajemen (JAKMEN) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Asian Journal of Applied Education Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam EL Islam kawanad Sciences and Clinical Pharmacy Research Journal Jurnal Research Ilmu Pertanian EMPIRISMA: JURNAL PEMIKIRAN DAN KEBUDAYAAN ISLAM Journal of Natural Product for Degenerative Diseases Indonesian Journal of Humanities and Social Sciences Jurnal Pendidikan Anak Usia Dini Al-Amin Jurnal Pendidikan Nusantara Journal of Islamic Education
Syamsudin
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
THE COMPARATIVE STUDY OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS BETWEEN SHARIA AND CONVENTIONAL INSURANCE IN INDONESIA Asyari; Khairul Saleh L. Tobing; Syamsudin; Kumba Digdowiseiso
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.v3i6.1310

Abstract

Participating in insurance can help mitigate the risks that arise in life, such as the consequences of unforeseen losses on one's health or property ownership. There are two categories of insurance that are distinguished by their underlying principles: conventional insurance and sharia-compliant insurance. The fundamental concept behind the utilization of traditional insurance involves a transactional approach, necessitating compliance with a financial accounting standard known as PSAK. Hence, the objective of this study is to analyze the contrast between the implementation of financial accounting standards in sharia and conventional insurance. The employed approach is a systematic literature review that relies on scientific literature data. The data collection process involves three stages: identification, screening, and inclusion. The PSAK commonly utilized by sharia insurance companies comprises PSAK 108, 101, and 105. Moreover, the commonly employed PSAK (Indonesian Financial Accounting Standards) in the context of traditional insurance encompasses PSAK 28, 36, and 62. The application of PSAK has a significant impact on both sharia and conventional insurance by enhancing the acknowledgment and examination of an accounting report. In addition, PSAK facilitates the assessment of the effectiveness of insurance implementation in relation to the fundamental principles upon which the company is established.
THE SOLUTIONS OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING PERSPECTIVE: A SYSTEMATIC LITERATURE REVIEW Heni Suryanti; Dhieka Avrilia Lantana; Syamsudin; Kumba Digdowiseiso
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.v3i6.1311

Abstract

The emergence of blockchain technology has the potential to revolutionize the accounting field with substantial consequences. These challenges encompass issues in traditional accounting practices, such as the potential for fraudulent activities, human mistakes, and manipulation of data. The objective of this study is to assess the potential of blockchain technology as a means to address these issues from an accounting standpoint. The employed approach is Systematic Literature Review (SLR), which entails a thorough exploration and examination of relevant literature. The findings of this systematic literature review (SLR) demonstrate that the utilization of blockchain technology in the field of accounting holds the promise of enhancing security, transparency, and efficiency in financial record-keeping and reporting. Blockchain technology also facilitates the implementation of triple-entry based accounting principles and real-time reporting, thereby enhancing financial performance. Furthermore, blockchain provides a robust level of data security via advanced encryption technology. Despite the existing technical and regulatory obstacles, the advantages presented by blockchain technology in the field of accounting are substantial and have the capacity to revolutionize accounting methodologies entirely. The study concludes that blockchain technology holds significant potential in addressing various challenges in accounting, enhancing the accuracy of financial information, and reinforcing integrity throughout the accounting process.
THE IMPLEMENTATION OF SHARIA AUDIT IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Khairul Saleh L. Tobing; Syamsudin; Muhammad Nur; Kumba Digdowiseiso
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.v3i6.1329

Abstract

Through a literature study, this study employs a Systematic Literature Review (SLR) approach to investigate the implementation of sharia auditing in Indonesia. The primary goal of the study is to comprehend the impact of financial report accessibility on regional financial management accountability in the context of sharia audits. Identifying related journals entails identifying ten accredited national journals that are relevant to the research topic. According to research data, only 17.54% of total Public Accounting Firms (KAP) in Indonesia use Sharia as a basis for audits. A significant issue in sharia audit practices is a lack of auditor expertise and understanding of sharia principles. The sharia audit process is also inefficient, negatively impacting the level of sharia compliance. Recommendations include increasing auditor competency and optimizing the sharia audit process. Furthermore, the implementation of sharia audits in sharia financial institutions faces the complexities of global modernity. Contemporary Islamic thought with Maqashid Syariah is expected to respond to this challenge and spur product innovation. Creating a consistent Sharia audit framework necessitates international collaboration.
THE DETERMINANTS OF VOLUNTARY DISCLOSURE IN INDONESIA: A LITERATURE STUDY Syamsudin; Khairul Saleh L. Tobing; Ria; Kumba Digdowiseiso
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.v3i6.1331

Abstract

This study focuses on the exploration of voluntary disclosure, which refers to the practice of companies willingly sharing financial information with stakeholders. Scholars conducted a comprehensive analysis of existing literature to identify the main factors that affect this voluntary sharing of information. Four crucial factors have been identified as major catalysts for voluntary disclosure. Firstly, the size of a company is a significant factor, as larger companies are more likely to engage in extensive disclosure due to their ample resources and the need for transparency, particularly in complex business operations. Secondly, the importance of profitability cannot be overstated, as companies that are profitable are more likely to reveal information in order to enhance their reputation and build trust with investors and creditors. Thirdly, the degree of leverage, which indicates the extent to which a company relies on borrowed funds, can discourage the voluntary release of information. This is because high leverage increases financial risk, leading to a more cautious attitude towards disclosure. Lastly, the ownership structure has the ability to influence the disclosure practices. Companies that have family ownership or majority shareholders who prioritize privacy typically tend to refrain from engaging in extensive voluntary disclosure. Gaining insight into these factors is crucial, as they provide clarity on the reasons behind companies' disclosure strategies, addressing the requirements and anticipations of different stakeholders while managing the intricacies of financial openness.
Co-Authors A. Rahman Abdul Fatah Abu Naim Adelia Dwi Valentin Afifah Nur Annisa Agus Purwanto Agustinus Prasetyo Edy Wibowo Ahmad Yusam Thobroni, Ahmad Yusam Akhmad Saripudin Akmal Andari Andi Bahri Saputra Angga Baghaskara Anwar, Budiar Arni Karina Asriana kibtiyah Asyari Baehaqi Bagus Pangestu, Putra Bambang Subiyanto Berampu, Sabirin Budiman Chikmah Dona Sunita Dadah Daffa, Tajaufa Maulitaj Danuarta, Faris Deni Rahmat Dessy Mita Mariana Malau Dewi Yuliana, Nancy Dewirman Prima Putra Dhieka Avrilia Lantana Dodo Suhada, Dodo Suhada Edy Purnomo Engkos Kosasih Erni Lubis Esti Royani, Esti Farayamuda, Fahrauk Farhan gentari, erlina Gentari, Rt Erlina Hamdan Heni Suryanti Hermawan, Cecep Maman Heru Winarno Hisam Ahyani Irawati Irsyad, Mohammad ISNAWATI Isyuliani Izzah Illiyyina Kamaluddin Kamaludin Karnirius Harefa Katherine Kho Khairul Saleh L. Tobing Khoirunnisa, Alya Kumba Digdowiseiso, Kumba Lestari, Adria Wuri M. Nur Salim M. Oscar Mayasari Mayasari, Mayasari Mohammad Gita Indrawan Muammar Khaddafi Muhammad Al Mighwar Muhammad Husin Ali Muhammad Hussin Muhammad Nur Nafiudin Nafiudin Naila Rajiha Nenden Lilis Norakma Abd Majid Nurhajati OKTA ROSFIANI Pengasih, Aiy Purwani Husodo Puspawardana, Indira Rahmawati, Evi Dian Ramli Rayessandi Ria Rizky Ramadhan, Rizky Rizqiyah, Afi Rospita Adelina Siregar Salsadila Sapriyadi, Wandi Sarikun Sartono Sesilia A. Keban Setya, Ninik Sholehah, Ilmiyatus Silvi Nurafni Siti Nurain Muhmad Siti Sarah Bintang Soesilo, Rahman St Jaena Sumarni Sumarni Suwanti Syaina Azzahra Ulfi Aminatuz Zahroh, Ulfi Aminatuz Yulfi Desi Zaidan, Sarah Zulfikar, Yusup