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All Journal Journal of Islamic Accounting and Finance Research Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan
Nurianah, Nurianah
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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WHAT IS EARNING MANAGEMENT IN SHARIA BANK LOWER THAN CONVENTIONAL BANK? Nurianah, Nurianah
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.025 KB) | DOI: 10.21580/jiafr.2019.1.1.3730

Abstract

Purpose - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia.Method - This study use pooled data regression analysis and independent sample t-test to test the level of earning management between Islamic banks and non-Islamic banks. We use sample of Islamic banks and non-Islamic banks in Indonesia in the year 2009-2013.Result - We find the Islamic banks employ less earning management than non-Islamic banks. The results show that, as hypothesised, Islamic banks status has a significant negative association with earning management in regression model. This Suggest that Islamic banks have lower discressionary accrual than non-Islamic banks ans Islamic ethics palys monitoring role in reducing managerial opportunistic behaviors to manage earnings by discretionary accruals.Implication - At least the sample in this study was due to the limited number of Islamic banks and conventional banks in Indonesia. The discretionary accrual model used in this study may not be able to detect earnings management properly, so that there is a need to readjust other models related to earnings management.Originality - Earnings management has become a global issue, but for Islamic banking based on religious principles, the practice of earnings management can be minimized or eliminated. Then provide information about the high and low earnings management in banks, especially Islamic and conventional banking in Indonesia.
What is earning management in sharia bank lower than conventional bank? Nurianah, Nurianah
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3730

Abstract

Purpose - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia.Method - This study use pooled data regression analysis and independent sample t-test to test the level of earning management between Islamic banks and non-Islamic banks. We use sample of Islamic banks and non-Islamic banks in Indonesia in the year 2009-2013.Result - We find the Islamic banks employ less earning management than non-Islamic banks. The results show that, as hypothesised, Islamic banks status has a significant negative association with earning management in regression model. This Suggest that Islamic banks have lower discressionary accrual than non-Islamic banks ans Islamic ethics palys monitoring role in reducing managerial opportunistic behaviors to manage earnings by discretionary accruals.Implication - At least the sample in this study was due to the limited number of Islamic banks and conventional banks in Indonesia. The discretionary accrual model used in this study may not be able to detect earnings management properly, so that there is a need to readjust other models related to earnings management.Originality - Earnings management has become a global issue, but for Islamic banking based on religious principles, the practice of earnings management can be minimized or eliminated. Then provide information about the high and low earnings management in banks, especially Islamic and conventional banking in Indonesia.
Developing Measurement of Holistic Islamic Religiosity in Indonesia Islamic Banks’ Consumer: A Mixed Method Study Christiyanto, Wenda Wahyu; Gaffar, Vanessa; Nurali , Nurali; Kurniawan, Indra; Zuhroh, Siti; Anwar, Resa Nurlaela; Nurianah, Nurianah
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 16 No. 2 (2025): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v16i2.5476

Abstract

The purpose of this study is to explore religiosity indicators which are then confirmed to measure the holistic Islamic religiosity variable. This study uses a mixed method, exploratory sequential design. The qualitative method is carried out with a systematic literature review, with 76 articles in the final selection process. The quantitative method is carried out by collecting data from 403 Islamic Bank customers in Indonesia using a numeric scale questionnaire, and analyzed using exploratory factor analysis (SPSS) and confirmatory factor analysis (AMOS) techniques. The findings in this study indicate that holistic Islamic religiosity can be measured by 2 dimensions (faith and piety), consisting of 4 indicators (faith dimensions) and 3 indicators (piety dimensions). This study focuses on Islamic Bank customers in the Jakarta, West Java and East Java areas. Further research is expected to confirm this measurement in other regions and other wider business sectors, so that the level of generalization can be even wider. The measurement of the Holistic Islamic Religiosity variable can be used as a reference by researchers who involve religiosity variables in their research, especially in consumer behavior research with an Islamic theme. 
Co-Authors Anwar, Resa Nurlaela Indra Kurniawan Nurali , Nurali Vanessa Gaffar Wenda Wahyu Christiyanto Zuhroh, Siti