Garuda - Garba Rujukan Digital

Professional ethics of accountants based on the Qur’an: Is it still relevant? Trihatmoko, Huda; Sari, Tyasha Ayu Melynda; Mubaraq, Muhammad Raihan
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4214

This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.

Professional ethics of accountants based on the Qur’an: Is it still relevant? Trihatmoko, Huda; Sari, Tyasha Ayu Melynda; Mubaraq, Muhammad Raihan
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4214

This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.

THE INFLUENCE OF FINANCIAL KNOWLEDGE AND RISK TOLERANCE ON INVESTMENT DECISION MAKING Mubaraq, Muhammad Raihan; Anshori, Muslich; Trihatmoko, Huda
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 10, No 2 (2021): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

This study aims to provide empirical evidence of the effect of financial knowledge and risk tolerance on investment decision-making. This type of research is associated research with data collection methods using survey samples. Measurement of variables in this study uses a Likert scale from 1 for strongly disagree to a scale of 5 for strongly agree. The population in this study are investors who have attended the capital market school in the Indonesian Stock Exchange, West Nusa Tenggara Representative Office, and who had a single investor identification (SID). Sampling refers to the Slovin formula with a sample size of 110 respondents. Analysis of the data in this study using multiple linear regression analysis. The results of this study indicate that financial knowledge and risk tolerance affect investment decision-making. Implications of this study for investors to pay more attention to understanding in the form of financial knowledge and recognize the type of risk tolerance that exists in investors in making investment decisions in the capital market.JEL: G11, G14, G32, G41

The Influence of Net Interest Margin, Non-Performing Loans, and Capital Adequacy Ratio on the Stock Prices of KBMI 4 Banks Trihatmoko, Huda; Ridarmelli, Ridarmelli; Saputra, Kevin Arya
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2781

This study aims to examine the influence of net interest margin, non-performing loans, and capital adequacy ratio on the stock prices of banks classified as KBMI 4, which are listed on the Indonesia Stock Exchange (IDX) for the period from 2014 to 2021. The research employs a purposive sampling method, resulting in a sample of four banking companies. Multiple linear regression analysis is utilized to analyze the data, with the assistance of the Eviews 12 software. The findings indicate that the capital adequacy ratio positively affects banking stock prices, whereas the net interest margin negatively impacts them. Conversely, non-performing loans do not exhibit a significant effect on the stock prices of these banks.

Digital Financial Compliance Challenges: Applying Routine Activity Theory to Online Gambling Networks Analysis Mawardi, Rizal; Nuraeni, Vira; Jasman, Jasman; Trihatmoko, Huda; Sorongan, Fangky A.; Aripin, Septian; Malik, Syaefulloh Maulana
Emerging Science Journal Vol. 10 No. 1 (2026): February
Publisher : Ital Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/ESJ-2026-010-01-015

This study examines Indonesia's Financial Intelligence Unit (INTRAC) "follow the money" investigative techniques through Routine Activity Theory, analyzing criminal convergence in online gambling money laundering operations. Using qualitative methodology with interviews, observation, and document analysis (December 13-19, 2024), the research applied Cohen and Felson's framework to understand criminal patterns in digital financial ecosystems. Data analysis using Audit Command Language (ACL) revealed criminal convergence patterns where motivated offenders (84.63% male, 50% private sector employees, 53% aged 20-30) exploited digital infrastructure vulnerabilities. Sophisticated schemes included multiple nominee accounts, 5-8 layered transactions, and cryptocurrency laundering in low-surveillance environments. Transaction analysis showed expanding criminal opportunities, increasing to IDR 691.88 trillion (2017-2024). The study demonstrates how digital transformation creates suitable targets faster than regulatory adaptation. Research contributes theoretical insights explaining financial irregularity patterns through routine activity theory while offering practical risk reduction models for global financial intelligence units, advancing regulatory compliance theory and digital financial risk prevention.

Digitalisasi Promosi Wisata Situ Tunggilis Melalui Media Sosial Dan Platform Digital Jinan, Achmad Syauqi Ilal; Trihatmoko, Huda; Purwaningsih, Mardiana; Widiputra, Harya Damar; Kurniawati, Dian
Abdimas Galuh Vol 8, No 1 (2026): Maret 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v8i1.23076

Pengabdian masyarakat yang dilaksanakan oleh P2M Perbanas melibatkan dosen dan mahasiswa dengan fokus pada peningkatan kapasitas masyarakat sekitar Situ Tunggilis dalam memanfaatkan teknologi digital untuk promosi wisata lokal. Kegiatan ini diwujudkan melalui pelatihan promosi digital yang menekankan pemahaman strategi komunikasi visual, pembuatan konten menarik, pengelolaan akun media sosial, serta penggunaan platform daring untuk memperluas jangkauan audiens. Metode pelatihan menggabungkan teori dan praktik melalui simulasi promosi wisata berbasis potensi Situ Tunggilis. Sebelum dan sesudah pelatihan, tim pengabdi melakukan observasi untuk memetakan tingkat literasi digital masyarakat, sehingga tantangan aktual dapat diidentifikasi dan solusi yang tepat dapat dirumuskan. Pelatihan dilaksanakan secara komunikatif dan menyenangkan oleh pengajar berpengalaman di bidang komunikasi digital. Peserta juga diajak memahami pentingnya perencanaan konten jangka panjang, konsistensi, dan disiplin dalam pengelolaan media sosial. Pendekatan ini menekankan bahwa promosi wisata bukan sekadar publikasi foto atau video, melainkan upaya membangun citra destinasi yang autentik, konsisten, dan berdampak positif bagi ekonomi lokal. Hasil kegiatan ini menunjukkan adanya peningkatan kesadaran dan keterampilan masyarakat dalam memanfaatkan media digital untuk promosi wisata. Dengan bekal tersebut, masyarakat Situ Tunggilis diharapkan mampu mengelola promosi wisata secara lebih profesional, memperkuat daya saing destinasi lokal, serta menumbuhkan rasa kepemilikan terhadap potensi wisata yang dimiliki. Program ini juga menjadi langkah strategis untuk mendukung kemandirian ekonomi masyarakat melalui pariwisata berbasis teknologi digital.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search