Article Per Year (5 Year)
p-Index From 2020 - 2025
3.578
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura I-ECONOMICS: A Research Journal on Islamic Economics AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan Asia Pacific Fraud Journal Jurnal Riset Akuntansi Aksioma SULUH: Jurnal Abdimas Jurnal Ilmiah Manajemen Kesatuan Ilmuna: Jurnal Studi Pendidikan Agama Islam Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam
Sulhani, Sulhani
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Membedah Praktik Akuntansi Berdenominasi Mata Uang Asing Perbankan Syariah : Pendekatan Fikih Tematis Rohim, Abd; sulhani, sulhani; Mughni, Abdul
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13682

Abstract

Abstract. The use of  rule that origin of muamalah is ibahah (allowed) often causes the practice of sharia banking to be un-creative and not careful about things that are subhat or even haram. Impersonation or modification in addition to the product side also occurs in accounting treatment practices for transactions that occur in Islamic banking. One of them is the treatment of foreign currency denominated transactions that occur in sharia banking. This research uses qualitative method by studying and analyzing fiqih rules on foreign currency denominated transactions that occur in sharia banking. Using the classical fiqh study approach the study concludes that foreign currency-denominated transactions can be grouped into three things: first valuation at the balance sheet date and free of usury, valuation at balance sheet date but prone to usury, and valuation at balance sheet date but not allowed to add assets or corporate earnings. In addition, foreign exchange gains or losses incurred from currency-denominated transactions should take account of the source of the profit / loss first before categorizing it as part of revenues in the sharia bank profit and loss statement. Keywords: Foreign curency denominated transactions; Islamic Banking; riba; valuation
Apakah Spesialisasi Industri Auditor Berperan Dalam Pencegahan Kecurangan? Insani, Yulia Sifa; sulhani, sulhani
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.20403

Abstract

Abstract: This study aims to analyze the effect of auditor industry specialization in moderating the relationship between the characteristics of the audit committee and management against fraudulent financial statements. The populations in this study were non-financial companies listed on the Indonesia Stock Exchange in 2013-2015, with a sample of 284 companies and 833 observation data. The data in this study were analyzed using moderated regression analysis (MRA). The results of this study indicate that auditor industry specialization as a moderating variable can strengthen the negative influence between the characteristics of the audit committee (tenure) and management (gender) againts fraudulent financial statements. But auditor industry specialization reinforces the positive influence between the characteristics of the audit committee's financial expertise on fraudulent financial statements. The practical implication for companies is that companies should choose specialist auditors to ensure that the financial statements presented are free from fraud. In addition to the users of financial statements, the use of specialist auditors can help initial identification of the quality of information conveyed in the company's financial statements. Future research is expected to use other proxies to determine the characteristics of audit committees such as the independence of the audit committee and the level conflict of interest between management and company.Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh spesialisasi industri auditor dalam memoderasi hubungan antara karakteristik komite audit dan manajemen terhadap kecurangan laporan keuangan. Populasi dalam penelitian ini adalah  perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2015, dengan sampel 284 perusahaan dan 833 data observasi. Data dalam penelitian ini dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa spesialisasi industri auditor sebagai variabel moderasi dapat memperkuat pengaruh negatif antara karakteristik komite audit (masa jabatan)  dan manajemen (gender) kecurangan laporan keuangan. Namun spesialisasi industri auditor memperkuat pengaruh positif antara karakteristik keahlian keuangan komite audit terhadap kecurangan laporan keuangan. Implikasi praktis bagi perusahaan adalah perusahaan sebaiknya memilih auditor spesialis untuk memastikan bahwa laporan keuangan yang disajikan bebas dari kecurangan. Selain itu bagi pengguna laporan keuangan, penggunaan auditor spesialis dapat membantu identifikasi awal mengenai kualitas informasi yang disampaikan dalam laporan keuangan perusahaan. Penelitian di masa depan diharapkan untuk menggunakan proksi lain untuk mengetahui karakteristik komite audit seperti independensi komite audit dan besarnya konflik kepentingan manajemen dengan perusahaan.
The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption Sulhani Sulhani; Hangga Darisman
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.513

Abstract

Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.
Determinants of the Level of Islamic Bank Compliance with Mudharabah Principles: Evidence from Indonesia Luqman Hakim; Sulhani Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.372 KB) | DOI: 10.24815/jdab.v7i2.16078

Abstract

This study aims to examine the determinants of Islamic banks’ compliance with the Statement of Financial Accounting Standards (SFAS) No.105 on Mudharabah principles. The sample, selected using purposive sampling, was 96 observed data of Islamic Banks (IBs) in Indonesia between 2009 and 2017. The data were analyzed using panel data regression. Using the multiple regression analysis techniques, this study demonstrated a significant positive influence of the effectiveness of the Shariah Supervisory Board (SSB), the effectiveness of audit committees, tenure of CFO, and third party funds from the Mudharabah contract for the compliance level of the IBs financial reports with SFAS No.105. Meanwhile, the CFO educational background had a significant negative effect and institutional ownership did not have any significant effect on the compliance level. Thus, to attain a higher level of compliance with SFAS 105, the Indonesian IBs must improve the quality of the reporting system monitor through the effectiveness of SSB and the audit committees
Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar Mohe Nur Cahyo; Sulhani Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.963 KB) | DOI: 10.24815/jdab.v4i2.7704

Abstract

This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing system affected fraud disclosure, and (4) whether fraud disclosure affected market reaction. This research was analyzed using Structural Equation Modeling SEM with PLS model. The samples were 57 companies that listed on the IDX  in year 2014. Results of the study were summarized as follow:  (1) The effectivenes of audit committee had negative significant effect on whistleblowing system, (2) The effectiveness of internal audit did not have effect on whistleblowing system, (3) whistleblowing system did not have effect on fraud disclosure, and (4)  fraud disclosure had negative significant effect on stock market reaction. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system, hence the number of fraud will decrease.
Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi Alif Hidayatullah; Sulhani Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.394 KB) | DOI: 10.24815/jdab.v5i2.10872

Abstract

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs were measured regarding three categories consisting of gender, tenure and educational background, and audit quality was measured using industrial proxies of audit specialization. The results of this study support the first hypothesis that the manipulation of financial statements negatively affects the timeliness of financial statements. Meanwhile CFO’s characteristic has no significant influence on the timeliness of financial reporting and audit quality cannot moderate the influence of financial statement manipulation and CFO’s characteristic, hence it does not support another hypothesis of this study.
Shariah Conformity dan Profitability: Apakah Ethical Identity Berpengaruh di Bank Syariah? Zenubia Maulida Fitria; Sulhani Sulhani
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 2, Oktober (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i2.236

Abstract

This study aims to analyze the effect of ethical identity index and company size on Islamic banking performance as measured by shariah conformity and profitability (SCNP). The sample in this study were 48 Islamic banking financial reports taken from the 2014-2017 period. The data analysis method used in this study is multiple linear regression with panel data. The results of this study indicate that the ethical identity index affect shariah conformity and profitability, but company size does not affect the performance of shariah conformity and profitability. The implication of this research is that Islamic banking is expected to improve the identity of Islamic ethics through disclosures in financial reports.Keywords: SCNP, Ethical Identity Index, Performance, Islamic Banking Penelitian ini bertujuan untuk menganalisis pengaruh ethical identity index dan ukuran perusahaan terhadap kinerja perbankan Syariah yang diukur dengan shariah conformity and profitability (SCNP). Sampel dalam penelitian ini sebanyak 48 laporan keuangan perbankan Syariah yang diambil dari periode 2014-2017. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa ethical identity index berpengaruh terhadap shariahl confimity and profitability, namun ukuran perusahaan tidak berpengaruh terhadap kinerja shariah conformity and profitability. Implikasi dari penelitian ini perbankan Syariah diharapkan meningkatkan identitias etika Islam melalui pengungkapan dalam laporan keuangan.Kata kunci: SCNP, Ethical Identity Index, Kinerja, Perbankan Syariah
Corporate Governance, Effectiveness of Internal Audit Function and Fraud in Islamic Banking in Indonesia Naufal Al Baqir; Sulhani Sulhani
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.272

Abstract

This research explores the correlation between corporate governance and the effectiveness of internal audit functions in preventing fraud within Islamic banking in Indonesia. This study uses 53 observational data sourced from the annual reports of Islamic banking in Indonesia for the period 2010-2019. The data were analyzed using linear regression. The results of this study indicate that corporate governance has no effect on fraud, while the effectiveness of the internal audit function is able to reduce fraud in Islamic banking in Indonesia. The implication of this research is that Islamic banking is expected to consider the effectiveness of the internal audit function in its formation, so that internal audit performance in fraud prevention can be carried out optimally.
ANALISIS KODE ETIK PROFESI AKUNTAN PUBLIK: PERSPEKTIF AL-HADITS Sugandi, Sugandi; Sulhani, Sulhani
I-Economics Vol 10 No 1 (2024): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v10i1.22176

Abstract

A financial report audited by public accountants carries significant responsibility as the basis for decision-making for stakeholders and serves as a symbol of the reliability of financial information for an entity. However, several cases of ethics and regulatory violations have occurred in some prominent KAP in Indonesia. This phenomenon underscores the importance of enforcing ethical codes for the public accounting profession. This research aims to analyze the ethical code of the public accounting profession based on the perspective of Islamic teachings contained in Al-Hadiths. Employing a qualitative descriptive method and an interpretative approach, data were gathered from various sources, including hadiths, scholarly journals, and existing codes of ethics for public accountants. The findings depict that Islamic ethics emphasize good behavior in daily interactions, grounded in principles such as justice, ihsan, honesty, responsibility, and diligence. These principles serve as guidelines for public accountants to perform their duties with integrity, responsibility, high levels of honesty, and ensuring the accuracy of financial information in line with Islamic principles. Furthermore, the code of ethics for public accountants in the Islamic perspective emphasizes principles of integrity, objectivity, competence, professional care, confidentiality, and professional behavior. The implications of this research underscore the importance of understanding and applying Islamic ethical principles in accounting practices to achieve professionalism aligned with religious teachings. Thus, this research is expected to provide valuable contributions to enriching understanding of the relationship between Islamic ethics and accounting practices and promoting the adoption of practices in harmony with the moral values of the hadiths.
Pendampingan Penyusunan Laporan Keuangan Pesantren Dengan Aplikasi Santri Dewi Febriani; Sigid Eko Pramono; Rochania Ayu Yunanda; Sulhani; Grandis Imama Hendra; Putri Syifa Amalia; Rahma Wijayanti; Sugiyarti Fatma Laela; Mita Tarmiati
SULUH: Jurnal Abdimas Vol 5 No 2 (2024): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i2.5434

Abstract

Laporan ini bertujuan untuk meningkatkan literasi tentang pedoman laporan keuangan pesantren; memberikan pelatihan penggunaan aplikasi SANTRI, dan mendampingi pesantren dalam penyusunan laporan keuangan sesuai standar PSAK yang berlaku. Kegiatan pendampingan dilakukan selama enam bulan dengan melibatkan pesantren di Bogor dan Tangerang, dan memilih lima pesantren yang memiliki komitmen yang tinggi untuk program penyusunan laporan keuangan. Kegiatan diselenggarakan dalam bentuk webinar/workshop tentang Pedoman Akuntansi Pesantren, pelatihan aplikasi SANTRI untuk admin pesantren, dan kegiatan pendampingan implementasi aplikasi SANTRI pada pesantren terpilih. Dari kegiatan webinar/workshop Pedoman Akuntansi Pesantren terlihat peningkatan pemahaman peserta tentang akuntansi pesantren yang ditunjukkan meningkatnya rataan nilai post-test. Setelah pelaksanaan pelatihan software SANTRI juga terlihat antusiasme peserta untuk mengikuti kegiatan pendampingan penyusunan laporan keuangan. Namun dari 266 peserta yang mendaftar untuk kegiatan pendampingan, hanya lima pesantren terpilih terdapat dua Pesantren yang berhasil mengikuti kegiatan hingga penyusunan saldo awal laporan keuangan dengan aplikasi SANTRI. Beberapa kendala yang dihadapi dalam proses PKM ini adalah kualitas sumber daya manusia (SDM) pesantren yang kurang memadai untuk penggunaan aplikasi SANTRI, kurangnya koordinasi antara pengurus pesantren dan pihak yayasan, kendala pelaksanaan pendampingan yang dilaksanakan secara online serta kendala teknis terkait sulitnya mengidentifikasi aset-aset pesantren.
Co-Authors Abdul Mughni Abdul Mughni Adiningsih, Tutut Alaudin Johari, Sidqi Alfina Dhia Ulfa Alif Hidayatullah Andika Rizki Pradana Atina Husnayayin Citra Sukmadilaga Dewi Febriani Dewi Febriani Eka Citra Dewi, Desy Firman Alkausar, Muhammad Grandis Imama Hendra Hangga Darisman Hidayatullah, Alif Insani, Yulia Sifa Junita Malasari Luqman Hakim Luqman Hakim Maulidia, Riza Mita Tarmiati Mohe Nur Cahyo Muhammad Farid Muhammad Yasir Naufal Al Baqir Nur Cahyo, Mohe Pramono, Sigid Eko Putri Syifa Amalia Putri, Cyntika Desmita Sabilla Rahma Wijayanti Risnaeni, Umi Suswati Rochania Ayu Yunanda Rohim, Abd Sigid Eko Pramono Sipangidoan Siregar, Renal Sugandi, Sugandi Sugiyarti Fatma Laela Sulistri Sulistri Urmila, Titin Winarningsih, Srihadi Zarkasyi, Wahyudin Zenubia Maulida Fitria