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All Journal Jurnal Reviu Akuntansi dan Keuangan International Journal of Supply Chain Management
Mohamed, Nafsiah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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ISLAMIC BANK AND SHARIA BUSINESS UNIT IN INDONESIA: A COMPARISON ON INTELLECTUAL CAPITAL DISCLOSURE PRATICES Ulum, Ihyaul; Amdini, Ismi’ Nor; Setyawan, Setu; Mohamed, Nafsiah
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.249 KB) | DOI: 10.22219/jrak.v8i1.22

Abstract

This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and relational capital.  The components used in this study is the ICD-In framework written by Ulum (2015) which consists of 36 items of intellectual capital. This study uses purposive sampling to determine the sample of Islamic bank and Sharia business units registered in Bank Indonesia in 2015, with a sample of 34 banks. The results indicate that there was a difference practices on intellectual capital disclosures of Islamic banks and Sharia business unit. Islamic banks disclosed on IC higher than Sharia business unit.
Application of Supply Chain Finance in Indonesian Banking Sector for Anti-Money Laundering Sjukri Karim, Atqkan; Mohamed, Nafsiah; Azmi Niaz Ahamd, Muhammad; Prabowo, Hendi Yogi
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5611

Abstract

Abstract- One good way to adopt a fresh perspective is by looking at how leading consumer business (CB) organizations efficiently move goods through their supply chains. Money laundering is the process by which large amount of illegally obtained money from drug trafficking, terrorist activity or other serious crimes, is given the appearance of having originated from the legitimate source. Money laundering is a risk faced by all banks because money laundering often use banking sector facilities to move, exchange or disguise illegal funds. This study aims to identify the effect of finacail supply chain on money laundering intention in the Indonesian banking sector. The design of this study used combination of quantitative and qualitative methods. Quantitative methods are carried out by surveys and in-depth interviews on qualitative methods. The results of this study indicate that financial supply chain system have a positive effect on money laundering intentions.
Risk of Material Misstatement, Supply Chain Management and Audit Liability in Economy Development Parno Suwito, Triyanto; Mohamed, Nafsiah; Abdullah, Azizah; Irianto, Gugus
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5595

Abstract

Abstract— In today’s complex connected world, supply chain is more and more recognised as a key source of competitive advantage and differentiation. Companies strive to build powerful supply chains that will enable them to get their products to market faster, more efficiently and more economically than their competition. The auditor should provide judgment with professionals, but empirical findings indicate the auditor is influenced by supply chain managements that can the determination of risk of material misstatement. With the fraud found in several large companies in Indonesia that have received reasonable opinions without exceptions, the auditor is accused of not professionally determining risk of material misstatement. The purpose of this study is to investigate the auditor's views on the allegations of failure of audit judgment when the client receives a reasonable opinion without exception but later it is proven that the client is cheating financial statements. This research also aims to explore supply chain managements that have the potential to influence the determination of the auditor's risk of material misstatement in the auditor's legal obligations related to fraud detection. The novelty of this research is in the search for factors that influence auditor judgment in the form of risk of material misstatement. Previous research in behavioral aspects in the context of the audit examined the auditor's judgment in terms of audit opinion as well as fraud risk assessment. Risk of material misstatement is relevant in explaining the various phenomena that accuse auditors when fraud is found in companies that have been given a fair opinion without exception. The study design was employed Qualitative methods using interview techniques with several key informants. Resource persons who act as informants are CPA firm partners who are partners in the big ten in Indonesia. The results showed that the supply chain managements that caused the auditor not to determine professional judgment in the form of risk of material misstatement were auditor's lack of skepticism, individual bias, lack of training and lack of supervision from the audit manager during fieldwork. The results of this research can be used by the Indonesian Institute of Certified Public Accountants in conducting training that is able to improve the quality and capability of auditors to improve the ability to formulate risk of material misstatement.
Supply Chain Strategy in Public Budgeting Process: System-Efficacy as Intervening Variable Yuhertiana, Indrawati; Suhartini, Dwi; Mohamed, Nafsiah; Tannar, Oryza; Julianto Harsono, Eddy
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5521

Abstract

Abstract— Rapid challenges and changes that are an integral part of the business environment require companies to plan their business carefully, as well as to assess the probability of future events occurring and resulting from them. Supply chain strategy research in budgeting in the public sector is interesting to study. The main target of the current paper  is to analyze the impact of the participatory budgeting on the dysfunctional supply chain strategy mediated by self-efficacy in the public sector. The population was executive officers in the regional government of the province of East Java, Indonesia. Quota sampling is used to determine unit samples. Data obtained from 130 respondents. Three hypotheses were tested using Partial Least Square Analysis. Participative budgeting has been proven to increase self-efficacy. Self-efficacy has also been proven to be an intervening variable, by being able to reduce dysfunctional supply chain strategy with involvement in budgeting. On the other hand, participative budgeting influences dysfunctional supply chain strategy in a positive direction. The practical implications of this study are used as a basis for decision making for local governments in designing management control systems, especially in the budgeting process and paying attention to the character of personal self-efficacy.
Co-Authors Abdullah, Azizah Amdini, Ismi’ Nor Azmi Niaz Ahamd, Muhammad Dwi Suhartini Gugus Irianto Ihyaul Ulum Indrawati Yuhertiana Julianto Harsono, Eddy Parno Suwito, Triyanto Prabowo, Hendi Yogi Setu Setyawan Sjukri Karim, Atqkan Tannar, Oryza