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All Journal The Indonesian Accounting Review IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN)
Mubaraq, Muhammad Raihan
Unknown Affiliation
Economics, Econometrics & Finance

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Examining Macroeconomic Indicators And Their Reletionship With The Idx Composite Stock Index (IHSG) Irwan, Muhammad; Mubaraq, Muhammad Raihan; Awwalunnisa, Nur
IQTISHADUNA Vol. 15 No. 1 (2024): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v15i1.10200

Abstract

This study looks at the effect of macroeconomics indicators, namely the BI rate, inflation, and exchange rates on the IDX composite stocks index (IHSG). The IDX composite index is one of the sources investors use to choose their investment strategy. Inflation, exchange rate, BI rate, and composite stock index are some of variables that comprise the sample used in this study, including 88 models from 2016 to 2022. Data analysis was conducted using the multiple regression method. Based on finding, money supply, inflation, and BI rate have no significant impact on IDX composite stock index, and the exchange rate positively influence IDX composite stock index. Additional analysis needs to be done by looking at other potential macroeconomic factors. Summarize the novelty of this paper. Briefly explain why no one else has adequately researched the question yet.
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

Abstract

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

Abstract

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.
Alternasi Auditor, Audit Tenure, dan Kualitas Audit: Analisis Jalur untuk Peningkatan Akuntabilitas Mubaraq, Muhammad Raihan; Ajiani, Ika Putri Fitri; Sukma, Paradisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5580

Abstract

Kualitas audit yang rendah dapat menyebabkan kerugian bagi investor dan merusak kepercayaan pasar modal. Selain itu, alternasi auditor dan audit tenure yang tidak efektif dapat mempengaruhi kualitas audit dan meningkatkan risiko kesalahan atau penipuan. Penelitian ini bertujuan untuk menguji pengaruh alternasi auditor dan audit tenure terhadap kualitas audit. Sampel penelitian ini terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah analisis regresi data panel dengan model Random Effect, yang dianalisis menggunakan EViews versi 13. Hasil penelitian menunjukkan bahwa alternasi auditor tidak berpengaruh terhadap kualitas audit, audit tenure tidak berpengaruh terhadap kualitas audit, dan alternasi auditor tidak berpengaruh terhadap audit tenure. Selain itu, hasil analisis jalur menunjukkan bahwa pengaruh tidak langsung antara alternasi auditor dan kualitas audit melalui audit tenure tidak signifikan. Dengan demikian, penelitian ini menunjukkan bahwa baik alternasi auditor maupun audit tenure tidak memiliki pengaruh signifikan terhadap kualitas audit, baik secara langsung maupun tidak langsung. Penelitian ini berimplikasi bahwa kualitas audit tidak hanya dipengaruhi oleh alternasi auditor dan audit tenure, tetapi juga oleh faktor-faktor lain yang relevan. Oleh karena itu, peneliti dapat mempertimbangkan untuk menambahkan variabel lain yang mungkin mempengaruhi kualitas audit dalam penelitian di masa depan. Penelitian ini diharapkan dapat berkontribusi pada pengembangan teori dan praktik auditing, serta memberikan informasi yang bermanfaat bagi pemangku kepentingan dalam meningkatkan kualitas audit.
Co-Authors Ajiani, Ika Putri Fitri Irwan Irwan Nur Awwalunnisa, Nur Paradisa Sukma Sari, Tyasha Ayu Melynda Trihatmoko, Huda