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All Journal Buletin Studi Ekonomi International Journal of Nusantara Islam Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara IQTISHADIA QIJIS (Qudus International Journal Of Islamic Studies) Global Review of Islamic Economics and Business Tazkia Islamic Finance and Business Review International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Al-Muzara'ah Jurnal Ekonomi & Keuangan Islam Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial International Journal of Zakat (IJAZ) Jurnal Akademi Akuntansi (JAA) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Wahana Pendidikan Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Eduvest - Journal of Universal Studies International Research Journal of Business Studies International Journal of Islamic Business and Economics (IJIBEC)
Siswantoro, Dodik
Departemen Akuntansi Universitas Indonesia
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Competency-based curriculum in Shariah accounting study program in Indonesia Violita, Evony Silvino; Siswantoro, Dodik; Abdullah, Wasilah; Nurhayati, Sri
Jurnal Ekonomi & Keuangan Islam Volume 11 No. 2, July 2025
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol11.iss2.art9

Abstract

Purpose – This study aimed to evaluate the curricula of the Study Program in Shariah Accounting in Indonesia. This research also proposes a particular curriculum for study programs on Shariah accounting in Indonesia.Methodology – The curricula are evaluated using a competency-based approach towards some study programs. For this purpose, this study conducts a comparative research method by comparing the expectations of the industry with the curricula of six (6) undergraduate study programs in Shariah account-ing. This step is followed by conducting several interviews with the head of the study programs as well as the practitioners to support the qualitative analysis.Findings – The research finds that existing curricula need some improvement to meet the expectations of the industry. Some new subjects offered for the proposed competency-based curriculum are related to risk management, management control systems, the digital economy, leadership, Islamic entrepreneurship, ethics and governance, data analytics, and personal financial planning.Implications – Study programs in developing curricula should consider the comprehensiveness of the curricula and balance the aspects of knowledge, skills, ethics, and governance. Discussion forums among study programs in Indonesia can produce a curriculum that can be used as a standard or benchmark for their own study programs.Originality – Evaluating the existing curricula of the Shariah accounting program in Indonesia has not yet been conducted or discussed in the literature more intensely. This study analyzed curricula based on competencies. Hence, it can align graduates’ competencies with the needs of the industry.
PENGUATAN TATA KELOLA KEUANGAN DAERAH BERDASARKAN HASIL INDEKS PENGELOLAAN KEUANGAN DAERAH Khoirunnisa, Khoirunnisa Hasna Nuzulia Yusmina; Siswantoro, Dodik
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.368

Abstract

This study aims to evaluate the performance of regional financial governance in Klaten Regency based on Permendagri No 19 of 2020, which focuses on budget allocation in the APBD and budget absorption. This research is a case study with a qualitative approach. The research instruments were in-depth interviews, documentation studies, and direct observation at BPKPAD and Bappedalitbang Klaten Regency. The results of research on budget allocations in APBD show that there are human errors, a slow system, budget reallocations, differences in perceptions between regulators and regulates, and unclear and detailed rules. The absorption of the budget shows the role of planning, human resources, time management, and force majeure factors. The recommendation in this study is that the regulator can increase reviews related to the elaboration of the IPKD. It is advisable to organize training activities and technical guidance for measuring IPKD and implementing reward-punishment. For the Klaten Regency Government, it can improve coordination and socialization in the implementation of regional policies and consider human resources in terms of quality and quantity.
Evaluation of the Implementation of Internal Control of Financial Reporting (ICOFR) on Maintenance Expenditure: Case Study of State Institution “X” Afifah S, Fithriyyah Nur; Siswantoro, Dodik
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51353

Abstract

This study evaluates the implementation of Internal Control over Financial Reporting (ICoFR) in maintenance expenditures at Government Institution X in Indonesia from 2019 to 2023. The objective is to assess the effectiveness of ICoFR, identify weaknesses in financial control, and propose improvements. This research employs a case study strategy with a qualitative descriptive approach. Data collection methods include semi-structured interviews, document analysis, and a review of audit reports from the Indonesian Supreme Audit Board (BPK). The research framework is based on the Minister of Finance Regulation No. 17/PMK.09/2019, which incorporates the COSO Internal Control Framework as its core reference. The findings indicate that ICoFR implementation in Government Institution X is not yet fully effective, as recurring audit findings highlight overpayments, contract discrepancies, and weak monitoring mechanisms. This study contributes to the literature by evaluating ICoFR implementation in a central government institution—an area that remains underexplored in academic research compared to corporate or local government financial reporting. The study also emphasizes the complex interplay of political and bureaucratic factors affecting financial control practices. Strengthening risk assessment, control activities, and compliance monitoring is crucial to improving transparency and accountability in maintenance expenditure management.
Evaluasi Sistem Pengendalian Internal atas Pertanggungjawaban Bantuan Pemerintah pada Badan X Hendryani, Sary; Siswantoro, Dodik
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2178

Abstract

Sistem pengendalian internal berperan dalam meningkatkan kinerja, transparansi, dan akuntabilitas pengelolaan keuangan negara. Salah satu tujuan penyaluran bantuan pemerintah yaitu untuk memperluas akses dan meningkatkan kualitas pendidikan di Indonesia. Untuk itu pengelolaan bantuan pemerintah harus dilaksanakan dengan efektif, efisien, transparan, dan akuntabel, dalam rangka mendukung perluasan akses dan peningkatan kualitas pendidikan di Indonesia. Adanya temuan Badan Pemeriksa Keuangan terkait pertanggungjawaban bantuan pemerintah, mengindikasikan terdapat permasalahan pada sistem pengendalian internal. Penelitian ini bertujuan untuk mengevaluasi penyebab kurang optimalnya penerapan sistem pengendalian internal dalam pertanggungjawaban bantuan pemerintah, dan diharapkan penelitian ini dapat menghasilkan implikasi dalam rangka meningkatkan sistem pengendalian internal. Objek penelitian ini yaitu Badan X yang merupakan badan independen pemerintah yang bertugas melakukan penilaian satuan pendidikan di tiga puluh empat provinsi. Penelitian ini dilakukan dengan metode kualitatif, menggunakan pendekatan studi kasus. Data yang digunakan terdiri dari data primer dan data sekunder. Data primer diperoleh dari wawancara semi struktur, terhadap informan yang memiliki latar belakang dan pengalaman terkait pertanggungjawaban bantuan pemerintah pada Badan X. Data sekunder diperoleh dari analisis dokumen. Hasil penelitian menunjukkan bahwa terdapat risiko yang terjadi karena penetapan kebijakan yang tidak sesuai peraturan mendasarnya dan risiko akibat penetapan peraturan baru. Rekomendasi yang diberikan yaitu mengefektifkan dan melibatkan peran Satuan Pengawasan Internal dalam pengawasan kebijakan.
Accountability and Incumbent Re-election in Indonesian Local Government Yuliati, Retno; Raharjo, Soemarso Slamet; Siswantoro, Dodik
International Research Journal of Business Studies Vol. 9 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.3.157-168

Abstract

This paper examines the relationship of financial and performance accountability towards incumbent re-election in Indonesian local election. Sample of this research is 56 regencies and cities that held local election with an observation period of 2011 until 2013. Audit opinion and audit finding data are used to measure financial accountability; meanwhile the performance score and evaluation of performance accountability are used as proxy of performance accountability. The analysis shows that higher audit finding of the weakness of internal control system decrease the probability of re-election and higher performance score increase the probability of re-election. In contrast, audit opinion, audit finding of non-compliance to the regulation and legislation, and evaluation of performance accountability have no relationship with the probability of incumbent re-election.
Effectiveness of Social Media in Waqf Fundraising: A Case Study of Residential Land Waqf Dodik Siswantoro; Mariati Aprilia Harahap
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 2 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i2.518

Abstract

Abstract: The potential for cash waqf in Indonesia is considerably largedue to its significant Muslim population. To enhance public participationin cash waqf, the government has introduced an instrument called CashWaqf Linked Deposit (CWLD) through Islamic banks. This study aims toanalyze the factors influencing public interest in cash waqf through Islamicbanks and to formulate strategies to improve cash waqf collection. Aquantitative approach was employed, with data collected throughquestionnaires using a non-probability purposive sampling technique. Therespondents were Muslim individuals residing in the Greater Jakarta area(Jabodetabek), with a stable income and a minimum age of 18 years. Datawere analyzed using SmartPLS (Partial Least Squares). The results indicatethat the Knowledge variable has a positive but not significant effect oninterest in cash waqf. The Religiosity variable has a negative andinsignificant effect. In contrast, the Information Access variable shows apositive and significant impact on the interest in cash waqf. Based on thesefindings, it is recommended to maintain and strengthen the role ofInformation Access as a key factor in increasing public interest in cashwaqf. Specifically, strategies should focus on providing credible and easilyaccessible sources of information, increasing the frequency of informationdissemination, and ensuring accurate targeting of information delivery tothe public.Keywords: Cash Waqf, Islamic Banks, CWLD, People Interest
Co-Authors A Muh Fadhil Wiguna A.A. Ketut Agung Cahyawan W Abdul Ghafar Ismail Abdul Ghafar Ismail Abdullah, Wasilah Afifah S, Fithriyyah Nur Agus Munandar Anak Agung Istri Sri Wiadnyani Andri Satria Himawan Anggia Rizki Nurpratiwi Anisa Ramadhini Trianaputri Debby Faras Ayu Dewi, Miranti Kartika Elychia Roly Putri Esi Sekar Rini Hendryani, Sary Jessica Vianto Khan, Muhammad Arsalan Khan, Muhammad Arsalan Khoirunnisa, Khoirunnisa Hasna Nuzulia Yusmina Lambang Pujo Nagoro Lucas Filberto Sardjono Lupita Widyaningrum Mariati Aprilia Harahap Mohammad Soleh Nurzaman Muhammad Ramdhan Inayattulloh Naida Nur Alfisyahri Naida Nur Alfisyahri, Naida Nur Pratiwi, Maisya Raharjo, Soemarso Slamet Rahman, Abid Ur Rahman, Abid Ur Retno Yuliati Rhamdania, Hannyva Riszka Indriani SATRIYAS ILYAS Shahul Hameed Mohamed Ibrahim Shahul Hameed Mohamed Ibrahim Silvino Violita, Evony Slamet Raharjo, Soemarso Sri Nurhayati Sri Nurhayati Sri Nurhayati Vishnu Juwono, Vishnu Wijoseno Lelono