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All Journal Journal of Economic, Bussines and Accounting (COSTING) Community Engagement and Emergence Journal (CEEJ) JAS (Jurnal Akuntansi Syariah)
Azwirman, Azwirman
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions

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Circular causality model: the relationship between GCG, CSR, intellectual capital, financial risk, and Islamic financial performance Azwirman, Azwirman; Novriadi, Novriadi
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2316

Abstract

Purpose – This study aims to investigate the effects of good corporate governance (GCG), corporate social responsibility (CSR), intellectual capital (IC), financial risk, and sharia financial performance using the circular causality model in Indonesian Islamic banking. Method – The research population consisted of Islamic commercial bank (ICB) published by Bank Indonesia from 2015 to 2020. Purposive sampling was applied to select 48 annual reports from various Islamic banks. These reports were analyzed through the circular causality framework by examining causal relationships between variables using simultaneous equations and the dynamic two-stage least squares (2SLS) method with EViews 9 software. Findings – The results indicate that GCG negatively impacts Islamic financial performance. Similarly, CSR negatively affects financial performance, whereas IC shows no significant effect. No bidirectional influence was found between GCG and IC. Likewise, GCG and CSR do not influence each other. Neither GCG nor financial risk showed mutual effects. CSR and IC were not significantly related, but CSR and financial risk negatively affected each other. There was no influence between IC and financial risk. Implications – This study offers theoretical contributions by applying the circular causation approach (TSR), providing updated methodologies and managerial insights, and supporting FSA in developing performance indices for Islamic finance based on performance size ratios.
Pelatihan Dan Pengelolaan Akuntansi Dalam Penerapan Pada UMKM Di Kedah Malaysia Azwirman, Azwirman; Mohamad, Siti Syuhadah; Novriadi, Novriadi; Rahmayani, Hardilla
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3551

Abstract

Pengabdian Kepada Masyarakat (PKM) ini berupa Pengelolaan Akuntansi keuangan pada UMKM di Kedah Malaysia. Tujuannya dari pengabdian ini adalah untuk meningkatkan pengetahuan dan kemampuan dalam melakukan Pengelolaan Akuntansi Keuangan UMKM. Hasil yang diharapkan dari PKM ini adalah peningkatan pengetahuan dan kemampuan pengelola dari UMKM dalam melakukan Pengelolaan Akuntansi Keuangan agar Laporan Keuangan yang dihasilkan lebih akuntabel, sesuai dengan prinsip-prinsip akuntansi yang berterima umum.
THE INFLUENCE OF PSYCHOLOGY, PROFESSIONAL SCEPTICISM, AND AI ON AUDITOR PERFORMANCE WITH CONTINUOUS LEARNING MODERATION Ariyanto, Sanusi; Azwirman, Azwirman; Sari, Zulfina Mayang
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/aya3sz89

Abstract

Purpose:This study looks at how different psychological factors, professional scepticism, and the use of artificial intelligence (AI) affect how well auditors perform.It also considers how continuous learning plays a role in influencing these effects. Method:We collected data through a survey from auditors working in Public Accounting Firms (KAP) and the Audit Board of Indonesia (BPK).We used a statistical method called Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the software SmartPLS 4 to analyze the data. Findings:Psychological traits like confidence and emotional stability strongly help improve auditor performance.Professional scepticism also has a positive effect on audit results. However, using AI has a negative impact, which might be because auditors are relying too much on it or not ready for the technology. Continuous learning helps make the positive effects of psychology and scepticism stronger and weakens the negative effect of AI use. Implications: Based on the Theory of Planned Behaviour (TPB), the study suggests that audit organizations should include training on psychological readiness, scepticism, and technology skills in their ongoing learning programs. Novelty: This study brings together human, professional, and technological aspects into one model with continuous learning as a key factor.It offers a more complete view of how auditors perform in an environment that is increasingly using technology
Co-Authors ariyanto, sanusi Mohamad, Siti Syuhadah Novriadi, Novriadi Rahmayani, Hardilla Sari, Zulfina Mayang