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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Jurnal Manajemen Dayasaing AKUNTANSI DEWANTARA Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL BISNIS & AKUNTANSI UNSURYA Asia Pacific Fraud Journal Business Management Analysis Journal (BMAJ) Global Financial Accounting Journal Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Business Economic, Communication, and Social Sciences Journal (BECOSS) Jumat Informatika: Jurnal Pengabdian Masyarakat Jumat Pendidikan: Jurnal Pengabdian Masyarakat Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Velocity: Journal of Sharia Finance and Banking AKM: Aksi Kepada Masyarakat BIOS : Jurnal Teknologi Informasi dan Rekayasa Komputer Al-Buhuts (e-journal) Jurnal Akuntansi dan Audit Syariah (JAAIS) Journal of Islamic Economics and Finance Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Islamic Economics and Finance Velocity: Journal of Sharia Finance and Banking Abdimas Mandalika JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah)
Wahid Wachyu Adi Winarto
Universitas Islam Negeri K.H. Abdurrahman Wahid, Pekalongan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Nursing Public Health Social Sciences Other

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Sistem Informasi Akuntansi Zakat, Infak Dan Sedekah Wahid Wachyu Adi Winarto; Farah Annisa
JAS (Jurnal Akuntansi Syariah) Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v4i2.235

Abstract

This research discusses the zakat, infaq and alms Accounting Information System at LAZISNU Pekalongan City. This research aims to analyze how the implementation of the Accounting Information System at LAZISNU Pekalongan City. This research is the result of field research using data collection methods through interviews, observation and documentation. The results of this study are to show the flowchart accounting system for revenue and distribution at LAZISNU Pekalongan City that has never been made by the management. Having a flowchart can help the management's performance more effectively and efficiently. There are still many people who have not put their trust in zakat management institutions as zakat distribution institutions.
The Role Of Women Chief Executive Officers On Tax Avoidance Decisions In Islamic Stock Index Wahid Wachyu Adi Winarto; Amalia Fakhru Nisa
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1365

Abstract

This study aims to show empirical data on the impact of women CEO traits on tax avoidance. The populations are all companies listed on the Indonesian Islamic Stock Index from 2021 to 2022, as many as 403 firms. The data collection technique used in this research was quota sampling, which obtained 350 observation data. The variables that were observed in this study were employed as the study's objectives, including the traits of women CEOs as independent variables, tax avoidance as a dependent variable, and profitability, leverage, and firm size as control factors. Multiple linear regressions are used in the analysis that was used to solve the first problem. The findings indicated that female leaders who serve as CEOs negatively influence tax avoidance. This research is expected to add to the literature and be helpful in the development of accounting disciplines, especially in corporate governance in disclosing tax avoidance by companies. The practical implications of this research provide helpful managerial implications for companies as corporate governance in managing strategies and policies related to corporate tax payments.
Analisis Sistem Pengelolaan Keuangan Produk Pembiayaan Syariah Dengan Akad Murabahah Wahid Wachyu Adi Winarto; Fatimatul Falah
JPS (Jurnal Perbankan Syariah) Vol 1 No 2 (2020): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v1i2.234

Abstract

Cooperatives for Savings and Loans and Sharia Financing are microfinance institutions that collect funds from the public and distribute them to people who need these funds. The purpose of this study was to determine the financial management system of sharia financing with the murabahah contract in the Baitut Tamwil Tazakka Islamic Savings and Loan Cooperative. This research is qualitative research using interview and documentation methods and obtained primary and secondary data results. The results of this study are that the murabahah contract is one of the most dominant contracts in the Baitut Tamwil Tazakka Sharia Savings and Loan Cooperative. Among the products are funding and financing products. In non-performing financing or bad credit, it is known from Non-Performing Financing 0.4%, so to avoid this, the Saving and Loan and Sharia Financing Cooperatives use the 5C principles, namely Character, Capacity, Capital, Collateral, and Condition.
The Moderating Role of Corporate Governance on Financial Ratio, Firm Size and Tax Avoidance at Indonesian Sharia Companies Winarto, Wahid Wachyu Adi
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.127-138

Abstract

In this study, corporate governance will be used as a moderating variable to experimentally evaluate the relationship between leverage, firm size, and tax avoidance. Companies are currently engaging in some tax avoidance to limit the tax levied against them. This can impact how much income the company acquires, which in turn lowers the share profit distributed to stakeholders. A Sharia company registered with JII 70 makes up the study population using an associative quantitative research approach. The SPSS application is used in data analysis methods. The findings indicated that the profitability variable directly impacted tax avoidance, whereas the leverage variable had no bearing and the firm size variable had an impact. The results of the indirect effect analysis, namely moderation analysis, found that corporate governance moderates the relationship between profitability and firm size with tax avoidance, and corporate governance cannot moderate the relationship between leverage and tax avoidance.
Bibliometric Analysis and Visualization: Fraud Accounting Research Winarto, Wahid Wachyu Adi
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.385

Abstract

This study systematically examines the intellectual structure of accounting fraud research, identifying key trends, gaps, and opportunities to guide future scholarly and practical efforts in fraud detection and prevention. Using bibliometric analysis, we evaluate 193 Scopus-indexed articles (1993–2024) with R-Studio, VOSviewer, and Excel to map influential authors, keyword networks, citation trends, and collaboration patterns. The field gained momentum post-2016, with the United State dominating research output. However, studies remain siloed most focus on fraud detection rather than prevention, and minimal cross-author collaboration exists. Keyword analysis reveals evolving themes, yet few explore accounting techniques as proactive fraud deterrents. The study relies on Scopus data, potentially excluding relevant non-indexed works. Additionally, bibliometric analysis emphasizes trends over in-depth theoretical critique. Practitioners gain a consolidated view of fraud research, while researchers can leverage identified gaps, particularly in prevention strategies to design impactful studies. Policymakers may use findings to encourage interdisciplinary collaboration. This is among the first bibliometric reviews to systematically assess accounting fraud literature, offering a visual and analytical roadmap for future innovation in fraud prevention. By highlighting understudied areas, it challenges researchers to move beyond detection toward actionable solutions.
Co-Authors Aisatul Munadaroh Amalia Fakhru Nisa Anita Nur Fitriya Farah Annisa Fatimatul Falah Ferida Rahmawati Fitri Arini Hendri Hermawan Adinugraha Ina Mutmainah Ina Mutmainah Indah Pratiwi M. Arif Kurniawan Mohammad Syaifuddin Mohammad Syaifuddin Muhammad Rikzam Kamal Muhammad Sulthoni Muzaiyanah Muzaiyanah Novendi Arkham Mubtadi Novendi Arkham Mubtadi Parawansa, Khofifah Indar Sadali, Ayatullah Saifudin, Abdul Ghofar Solekha, Yasmin Afnan Solly Aryza SUKIRNO Sukirno Sukirno Sukirno Sukirno Teddy Dyatmika Tri Nurhidayah Tri Nurhidayah Tri Nurhidayah, Tri Yasmin Afnan Solekha