Putra, Muhammad Aditya
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SHARIA COMPLIANCE DAN ISLAMIC CORPORATE GOVERNANCE: PENGARUHNYA TERHADAP PENGUNGKAPAN FRAUD Putra, Muhammad Aditya; Mukhtaruddin
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i8.12513

Abstract

This study explores the influence of Sharia Compliance and Islamic Corporate Governance (ICG) on Fraud disclosure in Islamic commercial banks through the lens of Agency Theory. Sharia Compliance plays a pivotal role in preventing Fraud by enforcing strict Islamic principles of honesty, justice, and transparency, with the Sharia Supervisory Board (SSB) serving as a critical monitoring mechanism. Meanwhile, ICG strengthens internal oversight through structured governance mechanisms, including independent commissioners and frequent SSB meetings, reducing information asymmetry and limiting managerial misconduct. By mitigating agency conflicts and reinforcing ethical business practices, robust Sharia Compliance and ICG frameworks enhance Fraud detection and foster greater corporate transparency. This research highlights the importance of integrating Islamic governance principles to safeguard stakeholder interests and build public trust in the Islamic banking sector.
TQM DAN SUSTAINABILITY: KUALITAS YANG MENDUKUNG TUJUAN PEMBANGUNAN BERKELANJUTAN Ramadhan, Fahmi Indra; Athallah, Muhammad Fakhri; Putra, Muhammad Aditya; Yusnaini, Yusnaini
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i8.12588

Abstract

Significant changes in technology, social, political, and environmental conditions drive organizations to innovate to remain competitive while meeting sustainability demands. This study examines the impact of Total Quality Management (TQM) implementation on achieving corporate sustainability through a Systematic Literature Review (SLR) approach. Researchers identified relevant studies from various sources, such as Science Direct, Emeral, and Research Gate, to map key findings. Analysis of 33 journal articles shows that TQM positively contributes to three dimensions of sustainability (economic, social, and environmental) by reducing waste, optimizing resource use, and strengthening commitment to the Sustainable Development Goals (SDGs). However, TQM implementation is not free from challenges, such as organizational resistance, high investment requirements, and regulatory uncertainty. By understanding these dynamics, companies can develop strategies that integrate TQM as a foundation to strengthen competitiveness while contributing to sustainable global development.