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All Journal Jurnal Ushuluddin Jurnal Ilmiah Ekonomi dan Bisnis Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Tabarru': Islamic Banking and Finance Syarikat : Jurnal Rumpun Ekonomi Syariah Menara Ilmu JURNAL PUNDI Jurnal Akuntansi Kompetif Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Minhaj: Jurnal Ilmu Syariah ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Trends in Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Ummul Qura : Jurnal Ilmiah Institut Pesantren Sunan Drajat (INSUD) Lamongan Indonesian Research Journal on Education International Journal of Trends in Accounting Research Jurmas Azam Insan Cendikia Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Socius: Social Sciences Research Journal Community Service Journal Of Economic Education BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Journal of Halal Industry Studies Journal of Islamic Finance and Accounting Research International Journal of Information System and Innovation Management Research in Accounting Journal Jurnal Studi Islam Indonesia (JSII) Aktsar: Jurnal Akuntansi Syariah
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Determinants of Fraud Prevention in Islamic Banking: The Roles of Good Corporate Governance, Individual Morality, Organizational Culture, and Whistleblowing Systems Nanda Suryadi; Muhammad Habib Ramadhan Z; Burhan Burhan; Ummu Ajrah Abdul Rauf
Research in Accounting Journal (RAJ) Vol. 7 No. 1 (2026): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/mghvs864

Abstract

Fraud remains a significant challenge for banking institutions as it can undermine financial performance, organisational sustainability, and public trust. This study aims to examine the effects of Good Corporate Governance (GCG), Individual Morality, Organisational Culture, and the Whistleblowing System on fraud prevention at Bank Riau Kepri Syariah, Pekanbaru Branch. A quantitative approach was employed using a saturated sampling technique involving 72 employees. Data were analysed using multiple linear regression with SPSS version 26. The results show that Good Corporate Governance, Organisational Culture, and the Whistleblowing System have a positive and significant effect on fraud prevention. In contrast, Individual Morality has a positive but statistically insignificant effect. The Whistleblowing System was found to be the most influential variable. The Adjusted R² value indicates that the independent variables explain 28% of the variation in fraud prevention, while the remaining 72% is explained by other factors outside the model. These findings suggest that strengthening governance practices, organisational culture, and whistleblowing mechanisms is essential for enhancing fraud prevention in Islamic banking institutions.
Work Motivation in Improving Employee Performance Arie Yusnelly; Desmawati Desmawati; Nanda Suryadi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.477

Abstract

This research was conducted at UPT. Population and Civil Registration of Bukit Raya District, Pekanbaru City, while the purpose of this study was to determine the effect of work motivation on employee performance at UPT. Population and Civil Registration of Bukit Raya Pekanbaru City Then the sample in this study were 30 employees at the UPT. Population and Civil Registration of Bukit Raya Pekanbaru City and used as respondents, in this study used a quantitative descriptive analysis using a simple linear regression analysis method using the SPSS Version.22 program. Based on the results of the analysis that has been done, it shows that partially the work motivation variable has a positive and significant effect on employee performance at the UPT. Population and Civil Registration of Bukit Raya Pekanbaru City.
The Influence Of Islamic Boarding School Accounting Understanding, HR Competence And Islamic Boarding School Accountability Training On Islamic Boarding School Financial Accountability Burhan Burhan; Nanda Suryadi; Arie Yusnelly; Sindi Yulianti
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.641

Abstract

The purpose of this study was to determine the effect of Islamic boarding schools' accounting understanding, HR competence, and Islamic boarding school accounting training on the financial accountability of Islamic boarding schools. While the population used in this study were all Islamic boarding schools in Rokan Hulu Regency, totaling 36 Islamic boarding schools. The samples in this study were Islamic boarding school managers such as foundation leaders, school principals, treasurers and principals, so that 68 respondents were obtained using a purposive sampling technique. The data used are primary and secondary data. The data analysis technique used in this study is to use the Partial Least Square (PLS) approach with the SmartPLS 4 software tool to examine the relationship between variables. The test results show that: Islamic Boarding School Accounting Understanding has a positive and significant effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, HR Competence has no significant positive effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, and Islamic Boarding School Accounting Training has a significant positive effect on Financial Accountability of Islamic Boarding Schools in Rokan Hulu District.
Shariah Governance, Reputation and Customer Loyalty of Islamic Banks Nanda Suryadi; Muhamad Albahi; Norman Gisatriadi; Sulaiman Musa
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1189

Abstract

This study aims to analyze the influence of sharia governance and reputation on customer loyalty at Bank Riau Kepri Syariah, both partially and simultaneously. In an effort to maintain customer loyalty, Islamic banks must continuously improve their corporate governance systems to remain competitive compared to other banks. Additionally, Islamic banks are obligated to comply with sharia principles in their instruments, products, operations, practices, and management. This research employs a quantitative approach by distributing questionnaires to 100 customers. The data were analyzed using linear regression methods with the assistance of IBM-Statistic software. The results indicate that both sharia governance and reputation variables, individually and collectively, have a positive and significant impact on customer loyalty. These findings suggest that the implementation of good sharia governance and a positive reputation can enhance customer loyalty at Bank Riau Kepri Syariah.
Purchase Decision: Role of Price and Service Quality Yayu Kusdiana; Arie Yusnelly; Nanda Suryadi
International Journal of Information System and Innovation Management (IJISIM) Vol. 1 No. 2 (2023): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v1i2.775

Abstract

The primary objective of this research was to examine the impact of pricing and service quality on consumer purchasing decisions specifically at the Noer Abadi store. This study was conducted with a carefully selected sample of 82 respondents, utilizing a purposive sampling technique to ensure the sample's relevance and suitability to the research question. Data collection was carried out using a mixed-method approach, incorporating both primary and secondary data to provide a comprehensive view. The data analysis was performed using a multiple linear regression technique, a robust statistical tool that can provide insight into the relationship between multiple variables. The findings of the study indicate that both price and service quality exert a significant and positive influence on purchase decisions. This effect was observed on both an individual level (partially) and when considered together (simultaneously), suggesting that both factors are crucial considerations for consumers at the Noer Abadi store.
The Innovation of Market Structure and Sharia Governance Model of Islamic Financial Institutions Fradini Brillyandra; Muflihul Fadhil; Mukhlis Mukhlis; Nanda Suryadi; Astri Ayu Purwati
International Journal of Information System and Innovation Management (IJISIM) Vol. 2 No. 1 (2024): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v2i1.950

Abstract

Market structure significantly affects price manipulation and economic efficiency. From an Islamic perspective, market structures should allow freedom but remain bound by rules that uphold responsibility and justice. Among the four primary market forms—perfect competition, monopoly, oligopoly, and monopolistic competition—the perfect competition market is deemed most ideal as it fosters balanced and efficient economic activity, aligning with Islamic principles of fairness. Sharia governance is crucial for ensuring that Islamic financial institutions (IFIs) adhere to Islamic laws, avoiding prohibited practices like riba and maintaining the halal nature of profits. This research, using descriptive analysis, examines the market structure in Islam and the Sharia governance model of Islamic Financial Institutions (LKS) within Indonesia's legal framework. The study, through literature reviews and legal document analysis, finds that Indonesian regulations comprehensively address Sharia governance, outlining aspects such as regulation, organizational structure, processes, and functions, thereby ensuring adherence to Sharia principles and promoting ethical financial practices.
The Role of Sharia Financial Institutions in Improving the Indonesian Economy: Focus on Murabahah Financing Iin Saputra; Muhammad Aris; Yudi Yudi; Ayub Rangkuti; Nanda Suryadi
International Journal of Information System and Innovation Management (IJISIM) Vol. 2 No. 1 (2024): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v2i1.954

Abstract

This research is a literature study that examines the role of sharia financial institutions in improving the Indonesian economy with a focus on murabahah financing. The methodology used involves in-depth analysis of existing literature to produce a solid understanding of how Islamic financial institutions can contribute to the economy through murabahah financing. This study relies on relevant secondary data and literature analysis to provide a meaningful contribution to academic and policy-related understanding. The research results show that the implementation of murabahah financing by sharia financial institutions provides financial solutions in accordance with sharia principles, helps people own interest-free homes, and increases bank profitability and liquidity. Apart from that, murabahah financing also helps sharia financial institutions attract more customers and increase public trust in sharia-based financial services. It also plays a role in supporting financial inclusion, especially for communities that are underserved by conventional financial institutions. Overall, murabahah financing not only provides direct benefits for customers and banks, but also contributes positively to economic growth and welfare of Indonesian society.
The Integration of Islamic Finance in the Global Economy: Opportunities, Challenges, and Future Directions Febrian Permana; Randa Fajar Saputra; Yusra Yusra; Nanda Suryadi; Zulfadli Hamzah
International Journal of Information System and Innovation Management (IJISIM) Vol. 2 No. 2 (2024): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v2i2.955

Abstract

Islamic finance has experienced significant growth over the past few decades, differing significantly from the conventional financial system by adhering to key principles such as the prohibition of interest (riba) and speculation (gharar). This unique approach not only caters to followers of Islam but also attracts a global audience seeking ethical financial solutions. As Islamic finance reaches beyond Muslim-majority countries, its contribution to sustainable development and financial inclusion becomes substantial. However, this expansion also presents challenges, including the need for greater standardization and regulation to better integrate with the global economic system. Notable research from institutions such as the World Bank and the International Monetary Fund emphasizes the sector's potential to address broader economic issues such as poverty and inequality. This thesis explores the integration of Islamic finance into the global economy, examining the factors driving its growth, the barriers faced, and its impact on economic development.  
Innovative Synergy: Leveraging Motivation and Discipline for Peak Employee Performance Yayu Kusdiana; Arie Yusnelly; Nanda Suryadi
International Journal of Information System and Innovation Management (IJISIM) Vol. 2 No. 1 (2024): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v2i1.994

Abstract

This study aims to determine the effect of motivation and work discipline on employee performance, both partially and simultaneously, at PT Putra Supra Jaya, specifically in the Langgam plantation area located in Riau province. A quantitative approach was employed for this research. The population consisted of 105 employees, with a sample size of 52 respondents selected using purposive sampling technique. The results indicate that both motivation and work discipline have a positive and significant impact on employee performance at PT Putra Supra Jaya in the Langgam plantation area.
Innovative Approaches to Financial Distress: The Impact of Company Size and Sales Growth on Food and Beverage Companies Listed on the Indonesia Stock Exchange Yayu Kusdiana; Ramadahniel Islami; Nanda Suryadi
International Journal of Information System and Innovation Management (IJISIM) Vol. 2 No. 2 (2024): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v2i2.1156

Abstract

This study aims to examine the direct effects of company size and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The research adopts a quantitative approach, utilizing a sample of 235 observations drawn from a population of 84 companies within the food and beverage subsector. Secondary data from publicly available reports from the IDX was used for this analysis. The data were analyzed using the SmartPLS 3.0 model. The results indicate that company size does not significantly influence financial distress, and similarly, sales growth does not have a significant impact on financial distress.
Co-Authors Abdi Fadhlan Adel, Ichsanul Reihan Afriyeni, Afriyeni Aini, Fauqah Nuri Allyah, Nova Nur Amellia Jamil Amir Husin Anjelina, Juwita Annisa Fitri, Annisa Apriyanti, Pasca Arie Yunelly Arie Yusnellly Arie Yusnelly Arie Yusnelly Arya Arwanda Asmi, Rahmawati Astri Ayu Purwati Ayu, Kemala Ayub Rangkuti Azmi, Zul Burhan Burhan Burhan Burhan Burhan Castro, Jose Antonio Lopez Chika Chika Deli, Mazzlida Mat Desmawati Desmawati Deswarta Deswarta Dewi, Aminar Sutra DIO ARMA AL ZATMA. T Dya Septy Ayu Alfiany Ellyan Sastraningsih Endrianto Ustha Febrian Permana Fito albajili Fitri Amalia Fizari Abu Hassan Asari, Fadli Fradini Brillyandra Gulo, Willyams Putra Gustina, Ira Hafiza Putra Harahap, Raja Sakti Putra Hesti Syafitri Hidayat, Mhd. Nanang Identiti Iin Saputra Ikhwani Ratna Ilham, M. Imam Hanafi Insani, Yayang Nur Ismail Ritonga Jalaluddin Abdul Malek, Jalaluddin Abdul Jamil, Poppy Camenia JENITA JENITA Jose Antonio Lopez Castro Kemala Dewi, Kemala Khairi, Muhammad Fakhri Khairudin Khairudin Khoirudin Khoirudin Kusdiana, Yayu M Azmi M. Nur, Nuriman Maemonah, Maemonah Mahera, Rofiqo Meili Martha, Lidya Mayliza, Riri Mazzlida Mat Deli Megawati, Putri MHD. ALDO SOFYAN Mudinillah, Adam Muflihul Fadhil Muhamad Albahi Muhammad Albahi Muhammad Arif Muhammad Aris Muhammad Firmansyah Muhammad Habib Ramadhan Z Mukhlis Mukhlis Musa, Sulaiman Museliza, Virna nanang nanang Nasrah, Hidayati Norman Gisatriadi Novia Rahmawati Nuraini, Ratna Nurani, Ratna Nurhayati Nurul Dita Cahyani OKTA VIARNI, WINDY Putri Ayu Solihat Putri, Yusmila Rani Raftul Fedri Rahayu, Sri Wike Raja Sakti Putra Harahap Raja Sakti Putra Harahap RAJENDRA, REZA Ramadahniel Islami Ramadahniel Islami Randa Fajar Saputra Ratna Nuraini Ratna Nurani Ratna Nurani Rauf, Ummu Ajirah Abdul Renaldi Ikhsan Reni Farwitawati, Reni Rimet, Rimet Roza Linda Ryla Lidia Susanti Sabarno Dwirianto Sansitika, Desy Ria Sastraningsih, Ellyan SEPTI RAHAYU, YOLANDA Silaban, Naomi Putri Sion Sinaga, Annisa Nauli Sindi Yulianti Sismita, Nafia Sitanggang, Devi Romauli Br Siti Intan Nurdiana Wong Abdullah Siti Rahma Sitti Rahma Sitti Rahma Sitti Rahma, Sitti Sitti Rahmah Sitti Rahmah Sri Lestari Sulaiman Musa Tiara Aulia Zahra Tilovmurodov Dostonbek Furqat Ugli Ummu Ajrah Abdul Rauf Urniyanti, Rika Utariani, Ni Ketut Raka Viyati, Gusnel Wahyuningsih, Eny Yayu Kusdiana Yayu Kusdiana Yayu Kusdiana Yayu Kusdiana Yohan Fitriadi Yudi Yudi Yulyanti, Sinta Yusmelia, Annisa Yusmila Rani Putri Yusnellly, Arie Yusra Yusra Zahra, Tiara Aulia Zerrin, Zerrin Zulfadli Hamzah Zulhelmy