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Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020 Asikin, Zulifa Ivada; Zakiy, Faris Shalahuddin; Zaenuri, Wahab; Fauziah, Najim Nur
Asian Management and Business Review Volume 2 Issue 2, 2022
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol2.iss2.art8

Abstract

This study aims to examine the effect of audit quality, managerial reports and audit committees on financial reports quality in companies listed on the Jakarta Islamic Index (JII) in 2018-2020. This type of research is quantitative with multiple linear regression. The data used is secondary data in the form of consolidated reports. The samples of this study consisted of 36 companies listed on the Jakarta Islamic Index (JII) in 2018-2020. The results of this study indicate that audit quality has a significant positive effect on the financial reporting quality, managerial reports have a significant negative effect on financial reporting quality and audit committee has a positive but not significant effect on financial reporting quality quality.
Implications of Islamic Fintech in the Macroeconomy: A Comparative Study of Indonesia and Malaysia Fajriatussaadah, Nurul; Zaenuri, Wahab; Murtadho, Ali
El-Fata: Journal of Sharia Economics and Islamic Education Vol. 4 No. 2: OKTOBER 2025
Publisher : Fakultas Agama Islam Universitas Cokroaminoto Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61169/el-fata.v4i2.363

Abstract

This study examines the role of Islamic fintech in driving macroeconomic growth through a case study of Indonesia and Malaysia. The key issue addressed is how Islamic fintech strengthens financial inclusion, reduces economic inequality, and enhances economic stability through Sharia-compliant financing. The research aims to analyze the impact of Islamic fintech on macroeconomic indicators, such as Gross Domestic Product (GDP) growth and unemployment reduction, while comparing its implementation in both countries. Using a qualitative approach with a case study method, primary and secondary data were collected through online documentation and literature analysis. The findings reveal that Islamic fintech significantly supports MSMEs, enhances financial inclusion, and improves resource allocation efficiency. Malaysia excels in its Islamic financial ecosystem, while Indonesia shows substantial potential due to its large Muslim population. This research contributes novelty by exploring the macroeconomic impacts of Islamic fintech and providing strategic recommendations for its future development.