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All Journal Iqtishoduna: Jurnal Ekonomi Islam Jurnal Akuntansi Journal of Educational Management and Instruction (JEMIn)
Listiana Sri Mulatsih
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Financial management audits for school quality improvement in Indonesia: A comprehensive literature review Dahlan; M. Anas; Listiana Sri Mulatsih; Alfiana; Abdul Kadir Ahmad
Journal of Educational Management and Instruction (JEMIN) Vol. 4 No. 1: June 2024
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jemin.v4i1.9556

Abstract

The purpose of this study is to examine financial management audits of educational institutions to improve the quality of schools in Indonesia. This literature review involves several key steps: identifying and narrowing the research topic; searching for relevant literature sources including books, articles, journals, and other documents; reading and understanding the contents of these sources; compiling and analysing the collected data; and finally, drawing conclusions from the research. This study's findings underscore the critical importance of financial audits for educational institutions in ensuring compliance with laws and regulations, enhancing transparency and accountability, boosting the efficiency and effectiveness of financial management, preventing fraud, and securing the sustainability of these institutions. Financial audits serve a crucial role in the improvement of educational quality in Indonesia by fostering accountability and transparency in budget usage. Regular audits require institutions to meticulously account for financial transactions, mitigate the risk of fund misuse, and promote effective fund allocation. This suggests that bolstering financial audit practices in Indonesian educational institutions can significantly elevate educational standards.
How Different is The Financial Performance of Sharia-Based Banks? Listiana Sri Mulatsih; Mahelan Prabantarikso; Hadi Purnomo; Loso Judijanto; Alfiana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2622

Abstract

Covernance, Earnings and Capital. Based on the research results, it shows that there is a significant difference between Bank Muamalat Indonesia and Bank Mega Syariah in 2018-2021 in the Risk Profile factor based on the NPF ratio and there is no significant difference based on the FDR ratio. There is a significant difference between the average BMI and BMS in the Earnings factor based on the ROA ratio. A gap was found between the average values ​​obtained by BMI and BMS regarding the capital factor based on the CAR ratio and there was no significant difference between the financial performance of Bank Muamalat Indonesia and Bank Mega Syariah using the RGEC method.  The policy implication of these findings is the importance of viewing a bank's financial performance holistically, not just focusing on one factor such as capitalIn making policy decisions, regulators and bank management must consider these aspects comprehensively to enhance the overall health and performance of the bank.
Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking Behavior Sulhendri; Simamora, Alex Johanes; Nicko Albart; Sri Adella Fitri; Listiana Sri Mulatsih
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2139

Abstract

Examining how risk-taking behaviour affects managerial skills and earnings management is the goal of this study. The study's sample consists of 846 manufacturing companies listed on the Indonesian Stock Exchange between 2008 and 2018. Data envelopment analysis is a proxy for managerial skill. Accruals and actual earnings management are two aspects of earnings management. The firm fixed-effect regression is used in data analysis. The influence of managerial skills on earnings management is mitigated by risk-taking behaviour. Capable managers are more likely to use their propensity for risk-taking to manipulate earnings. Capable managers respond to earnings volatility resulting from risk-taking by implementing earnings management strategies. This study closes the gap left by earlier research and offers fresh proof of risk-taking behaviour that helps identify situations where managers use their expertise to control profits.
Co-Authors Abdul Kadir Ahmad Alex Johanes Simamora Alfiana Dahlan Hadi Purnomo Loso Judijanto M. Anas Mahelan Prabantarikso Nicko Albart Sulhendri