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All Journal Jurnal Akuntansi Muhammadiyah Hunafa: Jurnal Studia Islamika El Dinar Assets : Jurnal Ekonomi, Manajemen dan Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Analisis Bisnis Ekonomi Profita : Komunikasi Ilmiah dan Perpajakan FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JIA (Jurnal Ilmiah Akuntansi) Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Revenue: Jurnal Manajemen Bisnis Islam JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Mal:Jurnal Akuntansi dan Keuangan Islam MALIA: Journal of Islamic Banking and Finance Bertuah : Jurnal Syariah dan Ekonomi Islam Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Disrupsi Bisnis AL-FALAH : Journal of Islamic Economics Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi International Journal of Education, Social Studies, And Management (IJESSM) Journal of Islamic Business and Economic Review (JIBER) Al-Mu'awanah ProBisnis : Jurnal Manajemen Golden Ratio of Auditing Research Hunafa: Jurnal Studia Islamika International Business and Accounting Research Journal Balanca : Jurnal Ekonomi dan Bisnis Islam Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Studi Ekonomi dan Kebijakan Publik Revenue: Lentera Bisnis Manajemen Journal of Education Religion Humanities and Multidiciplinary SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Majapahit Journal of Islamic Finance dan Management Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Majapahit Journal of Islamic Finance dan Management Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ekonomi Bisnis Digital Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah LAN TABUR: JURNAL EKONOMI SYARIAH JIFA (Journal of Islamic Finance and Accounting) Jurnal Analisis Bisnis Ekonomi
Ersi Sisdianto
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Journal : Golden Ratio of Auditing Research

 1 
The Influence of Profitability and Cash Holding on Income Smoothing in an Islamic Perspective Fikriyah, Nasiatul Hana; Nurlaili, N.; Sisdianto, Ersi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1458

Abstract

This study aims to analyze the effect of profitability and cash holdings on income smoothing from an Islamic perspective in Islamic commercial banks in Indonesia from 2020 to 2023. The sampling technique used was purposive sampling with 10 Islamic commercial banks in Indonesia over 4 years. This study used a quantitative approach using logistic regression. The model testing uses the Hosmer and Lemeshow model goodness-of-fit test, the coefficient of determination test, and the partial and simultaneous significance tests. The study's results indicate that, partially, profitability and cash holdings do not influence income smoothing, as evidenced by the significance values of each variable being greater than 0.05. However, simultaneously, both variables influence income smoothing. From an Islamic perspective, the results of this study indicate that Islamic commercial banks are committed to the principles of transparency, honesty, and accountability in financial reporting. This study found no indication that Islamic bank management smokes income based on profitability or cash holdings. This study expands the literature on Islamic accounting by emphasizing the importance of ethical and responsible profit management and providing an overview of how Islamic principles are applied in current financial practices.
The Effect of Green Accounting and Islamic Corporate Social Responsibility on Sustainability Performance in Manufacturing Companies Listed on the Jakarta Index (2020–2023) yunita, Via; Nurlaili, N.; Sisdianto, Ersi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1456

Abstract

This study aims to evaluate the extent to which green accounting and Islamic Corporate Social Responsibility (ICSR) impact the achievement of sustainable performance in manufacturing companies listed on the Jakarta Islamic Index from 2020 to 2023. Green accounting is a financial reporting approach that incorporates environmental aspects, aiming to enhance corporate transparency and accountability in environmental preservation. On the other hand, ICSR reflects corporate social responsibility based on Islamic principles, which emphasizes the fulfillment of stakeholder rights and the preservation of ecosystem balance. This study employs multiple regression methods using secondary data obtained from annual reports and sustainability reports, and the results are tested using the EViews 10 tool. The results showed that Green Accounting has a negative impact on sustainability performance, while ICSR has a positive and significant effect. Simultaneously, both variables have a significant effect on the company's sustainability performance. These findings offer valuable insights into the integrative role of environmental reporting and Islamic-based social responsibility in promoting corporate sustainability. This study aims to make theoretical and practical contributions to the development of corporate sustainability strategies grounded in Islamic values in Indonesia.
Co-Authors , Nurbaiti A. Zuliansyah Zuliansyah Adjila Mohamed Ainul Fitri Al Darda, Fakitha Amrina, Dania Hellin Annisa Fatimah Annisa, Nada Any Eliza Arbiansa, Ifan Arif Dwi Wibowo Arifa Kurniawan Ariyanti, Eliya Artika, Maya Asiati, Diah Isnaini Asmara, Mahesa Dwi Astuti, Wiji Rahayu Bimantoro, Jonathan Darmayanti, Elmira Febri Desi Isnaini Desti Anggraini Dian Novita Dwi Lestari Evi Eka Wati Evi Ekawati Fadhilah, Widia Delfi Fahry Reza fatimah Fatimah Fauzan Akbar Albastiah Fauzan Akbar Albastiah Fauzi Isnaen Fikriyah, Nasiatul Hana Fitri, Ainul Fitriah, Wani Harrys Pratama Teguh Harrys Pratama Teguh Hayati , Mardiyah Heni Verawati Hening, Jeni Latri Herninov Resti, Chinthia Hila, Syamsul Isnaen, Fauzi Kurniawan, Putra Larasati, Nurfadila Dewi Lutfia Aprilian M Yusuf Bahtiar M. Yusuf Bahtiar, M. Yusuf Madnasir Madnasir Madnasir Maghfi, Muhammad Mahmudin, Rizal Mardhiyah Hayati Marsilawati, Devi Maulana, Rivan Ma’arif, M. Samsul Mia Selvina Mohamed, Adjila Mohd Shahril Ahmad Razimi Mohd Shahril Ahmad Razimi Muhammad Iqbal Fasa Muhammad Kurniawan Muhammad Kurniawan Nalisa, Rika Nanda Aulia Nengsih Nengsih Ningrum, Setia Fitri Alviana Noor, Nur Fariha binti Mohd Northa Idaman Nur Wahyu Ningsih Nuraziza, Sania Nurhayati Nurhayati Nurlaili , Nurlaili Nurlaili Nurlaili Nurlaili, N. Nurlatifah, Lilik S Nurpasya, Putri Nursaman Nursaman Nursaman, Nursaman Okta Supriyaningsih Pratiwi, Risya Hidayani Putra, Yusuf Irvan Mahesa Putri Nurpasya Putri, Novita Nadiya Rahmat Fajar Ramdani Rahmat, Muhammad Raizky Rienaldy Pramasha Razimi, Mohd Syahril Ahmad Rendi Feprian Saputra Reza, Fahry Ridwansyah Ridwansyah Rio Kurniawan Rita Diana Mei Sari Rizki, Aprilia Robiansyah, Anton Rubhan Masykur Sahidal, Sahidal Selviana, Mia Sholekah, Fadhila Amallya Sri Aningsih Suharto Supaijo Supaijo Suprianingsih, Okta Susanto, Is Sutjiati, Rhesmita Syamsul Hilal Sydiq, Hafidz Teguh, Harrys Pratama Tubarad, Chara Pratami Tidespania Ulandari, Abel Uli Ulul Azmi Mustofa, Ulul Azmi Wahyuni, Dian Siti Weny Rosilawati Widodo, Rifky Wiraputra, Jhody Yeni Susanti Yuliansyah Yuliansyah yunita, Via Zuliansyah, A. Zuliansyah