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All Journal El Dinar Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Keuangan (JAK) Global Academy of Business Studies
Tubarad, Chara Pratami Tidespania
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? Sari, Yetri Martika; Ridwansyah, Ridwansyah; Tubarad, Chara Pratami Tidespania
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.07

Abstract

Abstrak – Pentingkah Standar Audit Syariah bagi Auditor?Tujuan Utama - Tujuan dari penelitian ini adalah untuk menelaah apakah standar audit syariah yang spesifik diperlukan bagi auditor eksternal di perbankan syariah.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Penelitian ini melibatkan dewan pengawas syariah, praktisi, akademisi, dan auditor eksternal sebagai informan.Temuan Utama - Standar audit syariah diperlukan bagi auditor eksternal pada lembaga syariah. Standar ini akan memberikan pedoman untuk melaksanakan audit kepatuhan syariah berdasarkan prinsip-prinsip Islam. Implikasinya, kepercayaan publik akan meningkat.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori agensi dalam audit berbasis syariah. Selain itu, penelitian ini menekankan adanya kebutuhan masyarakat terkait jaminan atas kepatuhan syariah yang dilakukan oleh auditor.Kebaruan Penelitian – Penelitian ini membahas mengenai kebutuhan profesi auditor eksternal di terhadap standar audit syariah eksternal. Abstract - Are Shariah Auditing Standards Necessary for Auditors?Main Purpose - The objective of this study is to examine whether specific Islamic auditing standards are needed for external auditors in Islamic banking.Method - This study uses a qualitative descriptive method. The research involved sharia supervisory boards, practitioners, academics, and external auditors as informants. Main Findings - Shariah auditing standards are needed for external auditors in Islamic institutions. This standard will provide guidelines for conducting sharia compliance audits based on Islamic principles. The implication is that public trust will increase.Theory and Practical Implications - This research confirms agency theory in sharia-based auditing. In addition, this research emphasizes the public's need for auditors to ensure sharia compliance. Novelty - This research discusses the needs of the external auditor profession for external sharia audit standards.
DETERMINANTS SUSTAINABILITY REPORTING QUALITY ISLAMIC BANKING IN GCC AND SOUTHEAST ASIA Sisdianto, Ersi; Yuliansyah, Yuliansyah; Razimi, Mohd Syahril Ahmad; Tubarad, Chara Pratami Tidespania
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 2 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i2.36415

Abstract

This study aims to identify the factors influencing the quality of sustainability reporting in Islamic banks, with a specific focus on dimensions of Islamic corporate governance and sustainability finance. Utilizing panel data from 15 Islamic banks across six countries Bahrain, Qatar, Indonesia, Malaysia, Saudi Arabia, and Oman over seven years (2017–2023), the research employs the Generalized Method of Moments (GMM) estimation to account for dynamic panel bias and potential endogeneity. The findings indicate that Islamic Corporate Sustainability Reports have a significant positive influence on the quality of sustainability disclosure. In contrast, the size of the Board of Commissioners, the Sharia Supervisor Board, the Audit Committee, and the volume of Sustainability Finance did not exhibit statistically significant effects. The model's validity and consistency were confirmed through robust diagnostic tests. The primary limitation lies in the geographical concentration of the sample, which may affect the generalizability of the results. This study contributes to the emerging literature on sustainable finance in Islamic banking by providing empirical evidence on the critical role of structured sustainability reporting, offering practical implications for bank regulators and practitioners to enhance transparency and governance mechanisms for improved stakeholder accountability.
THE INFLUENCE OF SHARIA ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF ISLAMIC FINANCIAL INSTITUTIONS: THE MEDIATING ROLE OF CUSTOMER TRUST AND COMPLIANCE Tubarad, Chara Pratami Tidespania; Asmaranti, Yuztitya; Kesumaningrum, Ninuk Dewi
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4312

Abstract

This study examines the influence of Sharia Accounting Information System (SAIS) quality on the financial performance of Islamic financial institutions, considering customer trust and Sharia compliance as mediating variables. Using a quantitative explanatory design, data were collected from respondents representing managers, accounting staff, internal auditors, and active customers of Islamic financial institutions across Indonesia. The data were analyzed using SEM–PLS. The results demonstrate that SAIS quality positively and significantly affects financial performance, both directly and indirectly, through the mediating roles of customer trust and Sharia compliance. High-quality SAIS enhances information accuracy, timeliness, reliability, and integrity, thereby improving transparency, operational efficiency, and compliance with Islamic principles. Furthermore, customer trust strengthens institutional credibility, while adherence to Sharia principles reinforces ethical governance and social legitimacy, ultimately driving financial sustainability. This study contributes to the literature by integrating technological and spiritual dimensions into the Islamic financial performance model. It also extends the DeLone and McLean Information System Success framework by embedding faith-based constructs. The findings also provide practical insights for managers and regulators to improve digital governance and reinforce Sharia-compliant information systems in achieving competitive advantage and sustainable performance within the Islamic finance industry.
Earnings Management Indications in Late Financial Reporting: Evidence from Consumer Cyclicals Sector Companies on the Indonesia Stock Exchange Erani, Indri; Prasetyo, Tri Joko; Tubarad, Chara Pratami Tidespania
Global Academy of Business Studies Vol. 2 No. 4 (2026): April
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v2i4.4166

Abstract

Purpose: This study aims to investigate whether earnings management, as measured by the Beneish M-Score, differs significantly between on-time and late-reporting consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX). Research Methodology: A quantitative comparative design was employed using 76 firm-year observations (38 on-time and 38 late reporters) from 2020 to 2024. Timeliness was classified based on the OJK regulatory deadline, and earnings management was measured using the eight-component Beneish M-score. The Mann-Whitney U test was used for hypothesis testing, and robustness was assessed via logarithmic data transformation. Results: Late reporters had significantly higher aggregate M-scores (p < 0.05), with 86.84% classified as likely manipulators, compared to 63.16% of on-time reporters. Descriptive trends showed higher DSRI, GMI, TATA, and LVGI in late reporters, although no significant differences were observed in the individual components. TATA became significant after logarithmic transformation, indicating its sensitivity to distributional adjustments. Conclusions: The findings suggest a strong association between delayed reporting and earnings-manipulation risk. Regulators, auditors, and investors should use the Beneish M-Score as an early warning indicator of potential earnings management in companies that report late. Limitations: The sample is limited to the consumer cyclicals sector, and the Beneish M-score captures only accrual-based earnings management. The binary classification of reporting timeliness may overlook the varying degrees of delay. Contributions: This study provides new empirical evidence on the relationship between financial reporting timeliness and earnings quality in Indonesia, offering insights for market practitioners and regulators.
Co-Authors Erani, Indri Ersi Sisdianto Kesumaningrum, Ninuk Dewi Razimi, Mohd Syahril Ahmad Ridwansyah Ridwansyah Sari, Yetri Martika Tri Joko Prasetyo Yuliansyah Yuliansyah Yuztitya Asmaranti, Yuztitya