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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis KEUNIS International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Asia Pacific Fraud Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Zakat (IJAZ) Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Physics Social Sciences Transportation

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Zakat, Sustainability, and the SDGs: A Bibliometric Analysis and Systematic Mapping of Global Scholarship Prasojoharto, Prayogo; Chariri, Anis; Purwanto, Agus
International Journal of Zakat Vol 11 No 1 (2026): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v11i1.780

Abstract

PurposeThis study aimed to map and analyze the global scholarly landscape and thematic evolution within research integrating zakat with sustainability concepts and the Sustainable Development Goals (SDGs). Design/Methodology/Approach This research employed a bibliometric approach by analyzing 50 selected articles from the Scopus database spanning the period 2015-2025. Data were analyzed using VOSviewer software to perform co-authorship network mapping and keyword co-occurrence analysis. The PRISMA flow diagram was applied in the data selection process to ensure sample relevance and accuracy. FindingsThe results revealed a significant increase in publication volume since 2021, with contributions dominated by Malaysia and Indonesia. Thematic mapping identified three main clusters: (1) Islamic economics, zakat, and poverty; (2) the integration of zakat with SDGs and corporate sustainability; and (3) digitalization and the response to COVID-19. The study also identified limited international collaboration and a shift in research focus from conceptual approaches towards practical applications, particularly in digital accounting and corporate sustainability. Research limitations/implicationsThe primary limitation of this study lies in the use of the Scopus database as a single data source. Implications for future research include the need to expand data coverage to other databases, employ qualitative approaches to explore collaboration dynamics, and develop metrics to quantitatively measure the impact of zakat on SDG indicators. Practical implicationsThe findings recommend that zakat managers adopt digital technologies and strengthen governance to enhance program accountability and impact. For regulators, the results highlight the need for policy frameworks that support the integration of zakat into national development strategies and inter-institutional collaboration. Social implicationsThis study underscores the potential contribution of strategically managed zakat in supporting the achievement of the SDGs, particularly poverty alleviation and economic empowerment, which could ultimately enhance community welfare and social justice. Originality/valueTo the best of the authors' knowledge, this is the first bibliometric study to comprehensively map and analyze the evolution of the integration of zakat, sustainability, and the SDGs, thereby providing a foundational framework and a directed research agenda for the future development of this field.
Zakat, Sustainability, and the SDGs: A Bibliometric Analysis and Systematic Mapping of Global Scholarship Prayogo Prasojoharto; Anis Chariri; Agus Purwanto
International Journal of Zakat Vol. 11 No. 1 (2026): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v11i1.780

Abstract

PurposeThis study aimed to map and analyze the global scholarly landscape and thematic evolution within research integrating zakat with sustainability concepts and the Sustainable Development Goals (SDGs). Design/Methodology/Approach This research employed a bibliometric approach by analyzing 50 selected articles from the Scopus database spanning the period 2015-2025. Data were analyzed using VOSviewer software to perform co-authorship network mapping and keyword co-occurrence analysis. The PRISMA flow diagram was applied in the data selection process to ensure sample relevance and accuracy. FindingsThe results revealed a significant increase in publication volume since 2021, with contributions dominated by Malaysia and Indonesia. Thematic mapping identified three main clusters: (1) Islamic economics, zakat, and poverty; (2) the integration of zakat with SDGs and corporate sustainability; and (3) digitalization and the response to COVID-19. The study also identified limited international collaboration and a shift in research focus from conceptual approaches towards practical applications, particularly in digital accounting and corporate sustainability. Research limitations/implicationsThe primary limitation of this study lies in the use of the Scopus database as a single data source. Implications for future research include the need to expand data coverage to other databases, employ qualitative approaches to explore collaboration dynamics, and develop metrics to quantitatively measure the impact of zakat on SDG indicators. Practical implicationsThe findings recommend that zakat managers adopt digital technologies and strengthen governance to enhance program accountability and impact. For regulators, the results highlight the need for policy frameworks that support the integration of zakat into national development strategies and inter-institutional collaboration. Social implicationsThis study underscores the potential contribution of strategically managed zakat in supporting the achievement of the SDGs, particularly poverty alleviation and economic empowerment, which could ultimately enhance community welfare and social justice. Originality/valueTo the best of the authors' knowledge, this is the first bibliometric study to comprehensively map and analyze the evolution of the integration of zakat, sustainability, and the SDGs, thereby providing a foundational framework and a directed research agenda for the future development of this field.
Big Five Personalities and Auditors' Ability to Detect Fraud: The Application of Digital Forensics as A Moderation Variable Dina Dwi Oktafiana; Anis Chariri
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.44788

Abstract

This study aims to obtain empirical evidence regarding the big five personality traits of each auditor and their ability to detect fraud, assisted by digital forensics. The study involves several auditors from the Central BPK RI. The Theory of Planned Behavior (TPB) is used as the main theoretical foundation of this research because TPB is a behavioral theory that arises from the intention to behave and reflects the individual's traits and the abilities of a profession (auditor) to make decisions based on their work results, which is a form of behavioral attitude. Additionally, digital forensics is applied in this study as a moderating variable, expected to enhance the auditors' ability to detect fraud and weaken the relationship between certain Big Five personality traits of the auditors. This quantitative research uses the Structural Equation Modelling Partial Least Square (SEM-PLS) analysis method. The independent variables in this study are openess to experience, conscientiousness, extraversion, agreeableness, and neuroticism. The dependent variable is the auditors' ability to detect fraud, and the moderating variable is the application of digital forensics. The survey method was conducted by distributing Google Form questionnaires, and 172 respondents were obtained. Data processing was done using SmartPLS 3.2.9 software. The analysis results show that openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism influence auditors' ability to detect fraud, and the application of digital forensics has an impact on strengthening auditors' personalities with high scores on the dimensions of openess to experience, extraversion, conscientiousness and neuroticism.
Tren Green Investment selama Satu Dekade: Analisis Bibliometrik Handananingrum, Eka Renty; Chariri, Anis
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 2 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i2.27402

Abstract

Latar Belakang: Green investment, sebagai bagian dari pendekatan keuangan berkelanjutan, semakin mendapat perhatian karena perannya dalam mendukung pelestarian lingkungan dan transisi menuju ekonomi hijau. Seiring meningkatnya kesadaran terhadap isu keberlanjutan, muncul kebutuhan untuk memahami bagaimana topik ini berkembang dalam literatur akademik, baik dari sisi tematik maupun aktor-aktor yang terlibat.Tujuan: Penelitian ini bertujuan untuk menyajikan pemetaan menyeluruh terhadap perkembangan literatur green investment dalam satu dekade terakhir melalui analisis bibliometrik, yang mencakup identifikasi tren tematik, distribusi geografis topik, kontribusi penulis dan jurnal paling berpengaruh, serta pola kolaborasi antar peneliti dan institusi di bidang tersebut.Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode bibliometrik untuk menelusuri arah dan perkembangan studi green investment. Data diperoleh dari basis data Scopus menggunakan kata kunci “green investment” dan dianalisis dengan bantuan perangkat lunak RStudio, yang memungkinkan visualisasi tren tematik, kontribusi penulis, pola kolaborasi, serta distribusi jurnal dan kata kunci yang relevan.Hasil Penelitian: Hasil analisis menunjukkan bahwa studi mengenai green investment mengalami pertumbuhan tahunan sebesar 40,13% dalam sepuluh tahun terakhir, mencerminkan meningkatnya perhatian terhadap isu keberlanjutan. Kolaborasi internasional juga cukup tinggi, dengan 37,18% publikasi melibatkan penulis dari berbagai negara. Negara-negara seperti China, Jerman, dan Amerika Serikat tercatat sebagai kontributor utama dalam pengembangan literatur ini. Temuan ini menegaskan bahwa green investment telah menjadi topik penting dalam agenda global keuangan berkelanjutan.Keaslian/Kebaruan Penelitian: Penelitian ini menghadirkan analisis bibliometrik yang komprehensif dan terkini terhadap studi green investment selama satu dekade terakhir. Kebaruan terletak pada fokus mendalam terhadap evolusi tematik dan pola kolaborasi global, yang belum banyak diungkap dalam studi sebelumnya. Selain itu, penelitian ini menyajikan visualisasi lanskap keilmuan secara sistematis untuk mengidentifikasi perkembangan topik, aktor berpengaruh, serta celah riset yang potensial di bidang green investment.
FINANCIAL REPORTING PRACTICE AS A RITUAL: UNDERSTANDING ACCOUNTING WITHIN INSTITUTIONAL FRAMEWORK Anis Chariri
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.22

Abstract

This study is aimed is to understand a ritual in financial reporting practice of a single com- pany, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is built on a belief that financial reporting practice is an institutional practice concerning the supply of information. As such, this study employed interpretive paradigm and was conducted in an insurance company, as a research setting. To improve the credibility of the research findings, the data were collected from interview, ob- servation, and document analyses which were manually analyzed using a method suggested by Marshall and Rossman (1999) and Seidel (1998). It reveals that financial reporting prac- tice has been perceived by organizational members of PT ABTBK as an institutionalized rou- tine that becomes a ritual in the company. Financial reporting practice is seen as a ritual of constructing and delivering information to an audience using “a holy guidance of ceremony” (regulations, law, standards and procedures). In doing so, the company employed three insti- tutionalized isomorphism as explained by the institutional theory. It advocates that financial reporting practice of the company is a socially-dynamic process that is not value free, but rather a socially constructed reality.
The Effect of Internal Control on Tax Avoidance With Family Ownership and Environmental Uncertainty as Moderating Variables Bagas Hidayat; Anis Chariri
Tax Accounting Applied Journal Vol 4, No 2 (2025): October 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.29545

Abstract

Tax avoidance is one of the methods used by taxpayers to legally prevent tax payments by reducing the tax burden so as not to violate tax regulations. This is a significant problem for the country, as a lack of state revenue can cause national development plans to be delayed. Therefore, this study aims to determine the effect of internal control on tax avoidance and to investigate whether family ownership and environmental uncertainty moderate the relationship between internal control and tax avoidance.This study uses a quantitative method. The research population consists of oil and gas sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sampling technique employed is purposive sampling, and the sample comprises 22 companies. The data analysis method employed is simple linear regression analysis, assisted by SPSS version 26.Based on the statistical tests conducted in this study, the results indicate that internal control has a significant negative effect on tax avoidance. Family ownership does not moderate the relationship between internal control and tax avoidance. Environmental uncertainty does not moderate the effect of internal control on tax avoidance. 
Fraud Diamond Analysis in Revealing Asset Misappropriation with Fraud Risk Assessment as a Moderating Variable: a Perspective of the Fraud Diamond Theory Zati Rizka Fadhila; Anis Chariri; Rr Sri Handayani
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6832

Abstract

Asset misappropriation is one of the most frequent and financially destructive types of occupational fraud, particularly in the public sector. Nevertheless, the behavioral and governance mechanisms contributing to this fraud have not received much attention in existing studies. Therefore, this study aims to evaluate the determinants of asset misappropriation by employing the Fraud Diamond Theory, which comprises elements of pressure, opportunity, rationalization, and capability. Furthermore, the analyses also explore the moderating role of Fraud Risk Assessment (FRA) as a detection-oriented governance mechanism, where its positive correlation with misappropriation is hypothesized to indicate increased detection capacity rather than control failure. Data obtained from 312 respondents from public organizations in Indonesia were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that opportunity and capability significantly influence asset misappropriation, while pressure and rationalization show no significant effect. Meanwhile, FRA serves a dual role: 1) it positively affects asset misappropriation through improved detection; and 2) it negatively moderates the relationship between opportunity and asset misappropriation. This reflects the effectiveness of FRA in limiting the exploitation of weak controls. By elucidating FRA’s dual role in governance and detection, this study contributes to the fraud theory and carries practical implications for the enhancement of fraud management through integrated surveillance, audit coordination, and real-time risk analytics.
EXPOSING E-PROCUREMENT FAILURES IN PREVENTING PROCUREMENT OF GOODS AND SERVICES FRAUD Edwin Saputra; Anis Chariri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.880

Abstract

This study aims to reveal the failure of e-procurement in preventing fraud in the procurement of goods/ services and to explore the essence of meaning behind these fraudulent practices and behaviors. The method used is a qualitative approach using a interpretive phenomenological lens. Data collection involved in-depth interviews with a semi-structured approach to eight informants and analysis of organization documents. Data analysis using a model modified by Sanders. The findings show that the root of the problems in the procurement of goods/ services are political patronage practices and violations of procurement ethics. The procurement budget is likened to a "pizza" which has been cut into several parts and will be distributed by regional heads as patrons to supporting parties as clients. Through political patronage, the selection working group intervened to win the desired provider. These various interventions have weakened the integrity of working group which has resulted in collusion between the working group and providers who are very prone to corruption and ultimately detrimental to state or regional finances. This fraudulent behavior forms a social reality within the organization that is inconsistent with procurement ethics. This study also found that the function of prevention or early warning from the inspectorate had not gone well.
THE INFLUENCE OF INTERNAL CONTROLS, ETHICS, FINANCIAL PRESSURE, AND INDEPENDENT COMMISSIONERS ON FINANCIAL STATEMENT FRAUD Muhammad Rizky; Anis Chariri
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of internal control systems, corporate code of ethics implementation, financial pressure, and the proportion of independent commissioners on financial statement fraud. Using a quantitative approach, secondary data were collected from annual reports of financial sector companies listed on the Indonesia Stock Exchange during 2021–2023. The sample was selected using purposive sampling, and the data were analyzed through multiple linear regression with SPSS 26. The results indicate that internal control systems, corporate code of ethics implementation, and the proportion of independent commissioners have significant negative effects on financial statement fraud, suggesting that stronger governance mechanisms reduce the likelihood of fraudulent financial reporting. In contrast, financial pressure has a significant positive effect on financial statement fraud, indicating that firms experiencing greater financial pressure are more likely to engage in fraudulent reporting practices.
REPUTASI KAP, PERGANTIAN AUDITOR, DAN HAL AUDIT UTAMA TERHADAP AUDIT REPORT LAG: UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Energy yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Carissa Maharani; Anis Chariri
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Accounting Firm reputation, auditor switching, and the number of Key Audit Matters (KAM) on audit report lag, as well as the moderating role of firm size in these relationships. The dependent variable in this research is audit report lag, while the independent variables include Accounting Firm reputation, auditor switching, and the number of KAM. Firm size is examined as a moderating variable to assess whether it strengthens or weakens the relationships between the independent variables and audit report lag.The sample consists of 167 observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022 to 2024, selected using a purposive sampling method based on predetermined criteria. This study employs a quantitative approach, using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 26.The results show that Accounting Firm reputation has a significant negative effect on audit report lag. Auditor switching has a positive but statistically insignificant effect, while the number of KAM also has a negative but insignificant effect. Furthermore, firm size weakens the effect of Accounting Firm reputation and the number of KAM, and strengthens the effect of auditor switching on audit report lag, although these moderating effects are not statistically significant
Co-Authors Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Afra Aziza Hasna Aggy Eka Ressy Agriaty Vitha Sandabunga Agus Purwanto AGUS PURWANTO Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagas Hidayat Bagaskara, Tri Cahyo Carissa Maharani Cecilia Gabriela Anastasya Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clara Augustine Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Dina Dwi Oktafiana Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Edwin Saputra Etna Nur Afni Yuyetta Evangelista Ivena Putri Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Handananingrum, Eka Renty Hasna Syafira Hendra Dwi Saputra Sumarseno Hunaifa Hunaifa Ignatius Putu Premadi Ilmi Farikhoh Imelda Dea Savila Indah Dwi Novianti Indira Djanuarti Indri Hardiani Irkham Karunia Aji Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi larasati, ressa Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk Maya Indriastuti Maya Indriastuti Moses Brugman Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Rizky Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nilasari, Ayunda Putri Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Prasojoharto, Prayogo Prayogo Prasojoharto Probowati, Dwiya Endah Pandu Putriku Hanna Puang Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Ririh Dian Pratiwi Ririh Dian Pratiwi Rr Sri Handayani Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Tri Jatmiko Wahyu Prabowo Vera Indrayani Vina Firdausia Khalida Widowati, Kunthi Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina Zati Rizka Fadhila