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All Journal Jurnal Pendidikan Seni Rupa Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kinerja: Jurnal Ekonomi dan Manajemen EBSJ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Midwifery and Nursing (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Caksana: Pendidikan Anak Usia Dini Accounting and Management Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Samudra Ekonomika International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Qish: Journal of Islamic Economics CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) Worksheet : Jurnal Akuntansi Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Bata Ilyas Journal of Accounting Jurnal Riset Akuntansi JAATB Jurnal As-Said IJMA Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Islamic Business and Economics (IJIBEC) ZISWAF: Jurnal Zakat dan Wakaf Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Faisal, Yusuf
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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The Effect of Compensation and Islamic Corporate Governance on Fraud Prevention with Islamic Organizational Culture as A Moderating Variable Yusuf Faisal; Lupita Putri Yanti; Egi Gumala Sari
JESI (Jurnal Ekonomi Syariah Indonesia) Vol. 15 No. 2 (2025)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2025.15(2).176-195

Abstract

Introduction : This study aims to obtain empirical evidence regarding the influence of compensation and Islamic Corporate Governance on fraud prevention, with Islamic Organizational Culture as a moderating variable. It focuses on Islamic values in corporate governance and organizational culture and represents a novel approach to connecting these elements in the context of fraud prevention within Islamic financial institutions. Theoretically, this research enriches academic literature by presenting a comprehensive model that integrates compensation, Islamic Corporate Governance, and fraud prevention.Methodhology : This research uses a quantitative approach. Data were collected through questionnaires distributed to staff in Islamic Financial Institutions. Out of 200 distributed questionnaires, 112 valid responses were obtained from three regions. Data analysis was carried out using PLS SEM Version 3.0.Result : The findings indicate that compensation has a positive and significant effect on fraud prevention, while Islamic Corporate Governance does not. Islamic Organizational Culture moderates the relationship between compensation and fraud prevention but does not moderate the relationship between Islamic Corporate Governance and fraud prevention.Conclusion : The study highlights the importance of compensation structures aligned with Islamic values in preventing fraud within Islamic financial institutions. From a managerial perspective, fair compensation, strong ethical culture, and effective supervision are essential to enhance employee integrity and reduce fraud. From a policy perspective, regulatory frameworks are needed to support performance-based compensation and promote Islamic values in the workplace, including the provision of worship facilities, to foster a high-integrity organizational environment.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Faisal, Yusuf; Indriyani, Indriyani; Mayang, Titin; Muhamad4, Adam
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1307

Abstract

The purpose of the study is to find out empirically the effect of competence of human resources and accounting information systems on the quality of financial reports. This research is stand as empirical research by used saturation sampling as sampling technique. The survey method was used in data collection and hypothesis testing through t-statistical test with a significance level of 0.05. The results of the study prove that the understanding of competence of human resources has no significant positive effect on the quality of financial statements, but the accounting information systems has a significant positive effect on the quality of financial reports Mitra Madani Sejahtera Cooperative.
Factors Causing Non-Performing Loans in the Financial Sector Listed on the Indonesia Stock Exchange in 2017-2022 Yusuf Faisal; Christine Natania Zefanya; Muhammad Rizky Febrianto
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April
Publisher : PT Syamilah Literasi Islami

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence on the effect of inflation, capital adequacy ratio, loan-to-deposit ratio, operating expenses, and operating income on non-performing loans. This study uses quantitative research. This research was conducted by observing financial sector companies listed on the Indonesia Stock Exchange, totaling 47 companies. The data source used is the company's annual report from 2017-2022. To obtain the results of this study, researchers used Eviews12. The results of this study found that inflation has a negative and statistically insignificant effect on non-performing loans, while the capital adequacy ratio has a positive and statistically insignificant effect on non-performing loans, while the loan to deposit ratio has a positive and statistically insignificant effect on non-performing loans. Furthermore, operating expenses and operating income weaken the effect of inflation on non-performing loans. loan to deposit ratio also strengthens the effect of capital adequacy ratio on non-performing loans. operating expenses and operating income also strengthen the effect of capital adequacy ratio on non-performing loans. This study discusses non-performing loans and the factors that influence them in financial sector companies
Analyzing The Role of Earning Management in Mitigating Going Concern Risk: Empirical Study of Indonesian Banking Companies Egi Gumala Sari; Febriyanti, Nabilah; Hotang, Keri Boru; Yusuf Faisal
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): February
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.3802

Abstract

This research aims to obtain empirical evidence about the influence of company growth, financial distress, opinion shopping, and political costs on going concern audit opinion with earnings management as a moderating variable. This research uses a quantitative type of research. The sample in this study was 33 banking sub-sector companies listed on the Indonesia Stock Exchange in 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study found that Company Growth has a negative and statistically significant effect on Going Concern Audit Opinion, as well as Financial Distress has a negative and statistically significant effect on Going Concern. Audit Opinion, while Opinion Shopping has a positive and statistically insignificant effect on Going Concern Audit Opinion, Political Cost has a positive and statistically significant effect on Going Concern Audit Opinion, and Earnings Management has a negative and statistically significant effect on Going Concern Audit Opinion. Then, Earnings Management strengthens the influence of Company Growth on Going Concern Audit Opinion, likewise Earnings Management does not strengthen the influence of Financial Distress on Going Concern Audit Opinion, besides that, Earnings Management strengthens the influence of Opinion Shopping on Going Concern Audit Opinion, and Earnings Management does not strengthen the influence of Company Growth towards Going Concern Audit Opinion
Muzakki's Decision to Pay Zakat Reviewed from Maqashid Syariah, Social Environment and Zakat Knowledge Faisal, Yusuf; Sari, Egi Gumala
ZISWAF Vol 12, No 1 (2025): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v12i1.26048

Abstract

This study aims to test, analyze, and provide empirical evidence regarding the impact of zakat knowledge, maqashid sharia, and the social environment on the decision to pay zakat in Bekasi City. A quantitative research method was employed, utilizing primary data from a sample of 1,329 individuals. Data analysis was performed using Partial Least Squares (PLS) software. The results indicate that zakat knowledge has a positive, but statistically insignificant, effect on the decision to pay zakat. In contrast, both the maqashid sharia and social environment variables show a positive and statistically significant impact on the decision to pay zakat. This study is valuable for understanding the factors that influence zakat payment decisions, as there is limited research that integrates zakat knowledge and maqashid sharia based on Islamic law. Therefore, this research not only enriches academic practices but also contributes to a more ethical understanding of Islamic law.
Co-Authors Adam Muhamad4 Adinda Elta, Nicholla Anggelita Agus Bandiyono AHMAD LUTFI ANDRIANI SYOFYAN Annisa Rahayu Yulivianti Artika , Artika Artika, Artika Asep Rovi Nurjaman Athaillah, Ahmad Ayu Astari, Feby Bagas Syahril Sidik Busnetty, Ida Chablullah Wibisono Choiriyah, Khabib Christine Natania Zefanya Citra, Kharisma Egi Gumala Sari Egi Gumala Sari Etty Murwaningsari Etty Sri Wahyuni Febrianti, Adila Febriyanti, Nabilah Firdaus, Fahdi Fulliani, Rifa Nadira Greentika, Gesika Hanifah Royani, Siti Rahma Herawati, Mesi Herdian, Bagas Hotang, Keri Boru I Wayan Mudra, I Wayan I Wayan Swandi Ida Busneti Ida Busneti Ida Busnetty Ida Busnetty Indi Yuli Yati Indriyani Indriyani Indriyani Indriyani Jessica Sweetly Angelia Sipahutar Jonathan Romario Karininda, Aurel Kharisma Citra Lembah Dewi Andini Lupita Putri Yanti Luthfiyah, Qonitatun Maharani, Jihan Mayang, Titin Muhamad4, Adam Muhammad Nuryatno Muhammad Rizky Febrianto Nerdy, Nerdy Nico Alexander Nopitasari Novelita Novi Imelda Oktaviani, Resty Fuji Palentina, Pebriyanti Patminingsih Prabuwon, Anton Satria Puji, Lestari Putra, Tri Wildan Rosyadi Putri Meiliana, Nadya Putri Salsa Maharani Rabbani, Randini Raya Racmawati, Sistya Ramadhan, Faris Retno Melindawati Risqi Pertiwi, Aprilia Rizqullah Ryan Handika Purba Sabam Hutajulu Samela, Novi Sari, Egi Searly Alviola Siti Roudhotul Jannah, Siti Roudhotul Siti Widyarti, Widy Soeharjoto, Soeharjoto Soleha Suci Dwi Rindiani Suhendra, Aisyah Surya Indah, Endang Citra Tatik Mariyanti, Tatik Titin Mayang Viky Fitriyani Yanti, Lupita Putri Yanti, Lupita Putri