Article Per Year (5 Year)
p-Index From 2021 - 2026
4.024
P-Index
This Author published in this journals
All Journal Cakrawala Pendidikan Jurnal Sinergi Economic Journal of Emerging Markets Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Teknologi Jurnal Manajemen Bisnis At-Taradhi: Jurnal Studi Ekonomi JAM : Jurnal Aplikasi Manajemen Future : Jurnal Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Proceeding Seminar LPPM UMP Tahun 2014 International Journal of Islamic Economics and Finance (IJIEF) Jurnal Ekonomi & Keuangan Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Shirkah: Journal of Economics and Business Jurnal Agregasi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Proceeding of National Conference on Accounting & Finance Jurnal STEI Ekonomi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Share: Jurnal Ekonomi dan Keuangan Islam Al-Manahij : Jurnal Kajian Hukum Islam Equilibrium: Jurnal Ekonomi Syariah
Hadri Kusuma
Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 2   3   4   5   6 
Is the Underlying Asset an Effective Source of Trust: Evidence from Indonesian Sukuk Market Hanafi, Syafiq Mahmadah; Kusuma, Hadri; Fasa, Muhammad Iqbal; Al Hashfi, Rizqi Umar
EQUILIBRIUM Vol 11, No 1 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i1.17426

Abstract

This research aims to investigate stock market reaction toward asset-underlied sukuk in Indonesian Sukuk Market. The novelty of this research is to test the market reaction associated with the issue of the underlying asset on the sukuk. To do that, we use event studies during 15-days pre and 15-days post issuance. There are 34 firms with 84 events from 2008 to 2019. Our results suggest that the sukuk is not statistically meaningful to investors. The shareholders could not have confidence in their funds' underlying assets as collateral for Sukuk's issue. It might still be viewed as bonds and other debt policies by investors. Investors need to be given confidence and secure in their investment, not just underlying asset but by handing over certificates of asset ownership. This study contributes empirical evidence to testing investor reactions to the issuance of guaranteed sukuk with underlying assets.
Coercive Isomorphism Kinerja Pemerintah Daerah : Perspektif Tata Kelola Sukirno Sukirno; Hadri Kusuma; Johan Arifin
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.29645

Abstract

Tujuan Penelitian: untuk membuktikan pengaruh audit internal terhadap kinerja pemerintah daerah kabupaten dan kota di Provinsi Jawa Tengah.Metode Penelitian: Penelitian yang dilakukan merupakan penelitian kuantitatif dengan menggunakan data sekunder yaitu Laporan Pertanggungjawaban (LPj) pemerintah daerah dan kota di Provinsi Jawa Tengah dengan jumlah tiga puluh lima pemerintah daerah yang terdiri dari dua puluh sembilan kabupaten dan enam kota dari tahun 2017 sampai dengan tahun 2023. Data dianalisis dengan model regresi data panel.Originalitas/Novelty: Audit internal dengan indikator jumlah auditor internal masih sedikit dieksplor dalam konteks pengaruh tata kelola terhadap kinerja pemerintah daerah, terutama penelitian di Indonesia.Hasil Penelitian: Audit internal yang diukur dengan jumlah auditor internal pemerintah daerah berpengaruh positif terhadap kinerja pemerintah daerah kabupaten dan kota di Provinsi Jawa Tengah.Implikasi: Mekanisme koersif dengan proksi audit internal sebagai mekanisme koersif yang diukur dengan jumlah auditor internal menjadi faktor yang sangat signifikan berpengaruh dalam mendorong capaian kinerja. Ketersediaan auditor internal menjadi faktor esensial sebagai fungsi pengawasan pemerintah daerah untuk meningkatkan kinerja. Ketersediaan auditor internal akan berbanding lurus dengan capaian kinerja pemerintah daerah.   Research Objectives: The aim of this study is to prove the influence of internal audits on the performance of district and city governments in Central Java Province.Research Method: The research conducted is a quantitative research using secondary data, namely the Accountability Report (LPj) of regional and city governments in Central Java Province with a total of thirty-five regional governments consisting of twenty-nine districts and six cities from 2017 to 2023. The data was analyzed using a panel data regression model.Originality/Novelty: Internal audit with the indicator of the number of internal auditors is still little explored in the context of the influence of governance on local government performance, especially research in Indonesia.Research Results: Internal audits measured by the number of local government internal auditors have a positive effect on the performance of district and city governments in Central Java Province.Implications: Coercive mechanisms using internal audit as a proxy are a significant factor in driving performance. The availability of internal auditors is essential for local government oversight and performance improvement. The availability of internal auditors is directly proportional to local government performance.
Rethinking Auditors’ Fraud Detection: An Integrative Systematic Literature Review Saputra, Dian; Kusuma, Hadri; Urumsah, Dekar
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7063

Abstract

Auditors’ ability to detect fraud is multidimensional, yet the literature remains fragmented across technical, cognitive, and contextual domains. This Systematic Literature Review (SLR) synthesizes 56 empirical and conceptual articles from Scopus and Web of Science to construct an integrative framework of fraud detection determinants. We identify five overarching themes: auditor competency and skills, technology and CAATs, psychological traits, heuristics and cognitive biases, and governance and organizational context. While technical competency and experience remain primary drivers, cognitive biases and environmental pressures frequently impair judgment. Furthermore, while modern audit technologies (e.g., AI and CAATs) offer significant potential to mitigate these limitations, their effectiveness depends heavily on behavioral factors and organizational support. This study provides actionable insights to enhance auditor training, refine the adoption of audit technology, and foster supportive governance.
Co-Authors Aditya Pandu Wicaksono Agus Lukman Nurhakim Al Hashfi, Rizqi Umar Anisya Dewi Rahmawati Ardhiansyah, Arief Satria Ardiami, Kinanthi Putri Arief Rahman Arief Satria Ardhiansyah Arifin, Busthanul Asrori , Asrori Basyariah, Nuhbatul Dekar Urumsah Desnoni Nandaria Dian Saputra Dwastarini Yuliana Candra Dewi Dwi Susilowati Erika Setyanti Kusumaputri, Erika Setyanti Erlan Susanto Fajar Baihaqy Fetria Eka Yudiana Fuadhillah Kirana Putri Hanafi, Syafiq Mahmadah Handojo Budi Rahardjo Ibnu Qiyam Ibnu Qizam Iqbal, Muhammad Johan Arifin Kashari Kashari Lestari, Dini Maulana Marina Silvia Sari Misnen Ardiansyah Misnen Ardiansyah, Misnen Moch. Nurhidayat Muhammad Ghafur Wibowo Muhammad Iqbal Fasa Mursyida Mahmud Mursyida Mahmud, Mursyida Neni Nurhayati Nuhbatul Basyariah Nurfauziya, Ahada Olivi Sabilla Sa'dani Prakosa, Kesit Bambang Prapti Antarwiyati Qiyam, Ibnu Qizam, Ibnu Rahayu, Nur Ellyanawati Esty Reni Listyawati Riana Mahfuroh Rifqi Muhammad Ruri Deviani Sri Hermuningsih Stefania Dai Suban Sukirno Sukirno Sunaryati Sunaryati Sunaryati Teguh Erawati Teguh Erawati, Teguh Titi Swantari Tri Siwi Nugrahani Usman Usman Usman Usman Via Rizkiana Via Rizkiana, Via Wigiya Ayu Udiana Sari Yhoga Heru Pratama Yola Andesta Valenty Yudiana, Fetria Eka Yuke Prabansari Zaenal Arifin