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THE IMPLEMENTATION OF SHARIA AUDIT IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Khairul Saleh L. Tobing; Syamsudin; Muhammad Nur; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1329

Abstract

Through a literature study, this study employs a Systematic Literature Review (SLR) approach to investigate the implementation of sharia auditing in Indonesia. The primary goal of the study is to comprehend the impact of financial report accessibility on regional financial management accountability in the context of sharia audits. Identifying related journals entails identifying ten accredited national journals that are relevant to the research topic. According to research data, only 17.54% of total Public Accounting Firms (KAP) in Indonesia use Sharia as a basis for audits. A significant issue in sharia audit practices is a lack of auditor expertise and understanding of sharia principles. The sharia audit process is also inefficient, negatively impacting the level of sharia compliance. Recommendations include increasing auditor competency and optimizing the sharia audit process. Furthermore, the implementation of sharia audits in sharia financial institutions faces the complexities of global modernity. Contemporary Islamic thought with Maqashid Syariah is expected to respond to this challenge and spur product innovation. Creating a consistent Sharia audit framework necessitates international collaboration.
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS IN NON-PROFIT ORGANIZATIONS Erwin Indriyanto; Molina; Muhammad Nur; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1333

Abstract

Implementing Financial Accounting Standards (SAK) in non-profit organizations is crucial for establishing financial accountability, ensuring continuity, transparency, and fostering public trust in fund management and overall organizational performance. The objective of this study is to investigate the difficulties and barriers encountered when implementing Financial Accounting Standards (SAK) in non-profit organizations and propose potential remedies. This study employs the Systematic Literature Review methodology to examine the findings of relevant research. The research findings demonstrate the intricate nature of implementing SAK (Systematic Accounting Knowledge) in non-profit organizations. This includes challenges such as a scarcity of human resources, a lack of understanding about SAK, reliance on conventional financial recording methods, and difficulties in adopting internet reporting technology. Possible solutions to these challenges encompass a comprehensive strategy that entails enhancing stakeholder comprehension, cultivating human capital with the requisite accounting expertise, and optimizing the implementation of information technology. This study highlights the importance of adopting SAK as a basis for establishing trust and efficiently carrying out social and financial obligations in non-profit organizations.
THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON FRAUD Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1334

Abstract

Transparency, people-centeredness, and accountability in financial management are key indicators of good governance. Nevertheless, in practice, the effective implementation of good governance is still lacking. In Indonesia, the occurrence of fraud is extensive, primarily characterized by instances of corruption within both the government sector and non-governmental organizations. An effective approach to address this issue is by implementing public sector accounting. Nevertheless, in light of socio-political transformations and technological upheavals, it is imperative to conduct a more comprehensive investigation into the significance of public sector accounting in relation to fraud. Therefore, this research endeavors to assess the influence of implementing public sector accounting on instances of fraud. The employed approach is a systematic literature review, with the collection strategy based on the PICOC method. The research methodology comprises several steps, namely problem identification, keyword determination, article exploration, scientific article selection, and qualitative descriptive analysis. The research findings indicate that the majority of the literature demonstrates a positive correlation between the adoption of public sector accounting and the reduction of fraudulent activities. Implementing effective governance and supervision in financial management can enhance the performance of this role. Such actions are crucial to optimize the role of public sector accounting in minimizing the potential for fraudulent activities.
Co-Authors Abdul Alimul Karim Abdul Basid Abdul Kadir Abdurrahman, Ahmad Faruq abubakar abubakar Adli Ghallib Ahmad Siboy Akbar Yusuf Alvita Dwi Septiani Amir, Wahyuddin Ana Yuniasti Retno Wulandari Andi AR Andi Arifwangsa Adiningrat Andi Badli Rompegading Andi Mardiana Andi Sinrang Anisa Fitri Anwar Anwar Anwar Yoesoef ari oscar moris Arinda Novela Putri Arni Karina Arniati Arniati Arwang, Arwang Asyari Asyari Atira Ayu Aprilia Ayu Dwi Putri Rusman Azwadi Ali Bahruddin Chrisna Bagus Edhita Praja Cut Nya Dhin Cut Zahri Harun Dekar Urumsah Deny Hidayatullah Devi Wulandari Ramli Dewi Diniaty DEWI SARTIKA Dhieka Avrilia Lantana Dimas Agustian Dipateruna Teruna Awaludin Diyah Ayu Safitri Eis Nur Rizki EKO YULIANTO Elly Fitriana Erdi Suroso Erwin Indriyanto Eva Sasmita Fahmi Arfan Fahrul Razi Faidatul Umriyyah Fajriani Firdaus Firdaus Fitriah, Reski Fitryan, Anggyta Gufron Haerun Yasin Hafiza Aishah Hashim Harianti Hamid HARIANTI Harianti Harpito, Harpito Harun Al Rasyid Hary Abdul Hakim Hasan Basri M. Nur Hasanuddin WS Hattaysir Haris Hendi Setyatwan Hotmarito Harahap Husni Ians Aprilo Ibnu, M. Ibnu Ardhi Septian Ida Hasanah Ikram Yakin Inni Farhani Intisari Haryanti Irfandi, Rizal Irwan Idrus Irwan Irwan Isjoni Isjoni ISMAIL HASAN Iwan Setiawan Jeferson Siahaan Joeharnani Tresnati Junaidi Junaidi Kamaruddin ' Kasma Hafid Khairuddin Khairuddin Khairul Saleh L. Tobing Khairurrijal Kumba Digdowiseiso, Kumba Kurniawan, Sofyan Lely Rahayu M. Adam Mappaompo M. Alawi M. Chalis Mandagiri, Dwi Rahmadhani Marthen Patiung Martin, Fajri Zuli Melfa Yola Mhd. Solih Mochammad Imron Awalludin Moh. Tauhid Umar Molina Mudjijah, Slamet Muh Arifin Dahlan Muh. Ridwan Muhamad Ichksanul A. Mokoagow Muhammad Abdian Abdillah Muhammad Hatta Muhammad Nasir Muhammad Nasri Katman Muhammad Syarif Hidayatullah Muhammad Zulkifli Mustafa Usman Mustapa, Rasdiana Musvira Awalia Nazzaruddin Nida Lidya Susanti Nike Ardiansyah Novia Juita Novri Naldi Nur Aisyah Nur Asia Nur Aspin Nur Endah Wahyuningsih Nur Kholidah Nur Latifatul Qalbi Nur Zahira Nurul Fajri Okti, Okti Wardani Ovriyadin Ovriyadin Padri Achyarsyah Panessai Sier Poppy Elisano Arfanda Pramukti, Andika Puspita Yuliandari Putri Balqis Walanda Rahmad Labatjo Rahmad Munazir Rahmatillah Rahmatillah Resy Kumala Sari Rika Taslim Rina Indah Dianawati Romi Asmara Rosmaiti Rosmaiti Rosmawati Rustan Rustan Sakdiah Ibrahim Salsabila Salsabila Samsir Samsul Ode Sari, Resy Kumala Sayyed Ahmad Fazeli Sellang, Kamaruddin Selvina Armiah Sharifuddin Bin Andy Omar Siregar, Askari Guna Siti Mariyah Siti Nurain Muhmad Sitti Aminah Sofrayani Sri Winarti Sudirman Sudirman Sugianto, Efendi Suherman Sumarni Sundari Sundari Surayya Lubis, Fitriani Surtono, Arif Suryani Syam Syahrul Syahrul Mustafa Syaifullah, Nur Muhammad Syamsudin Syarifuddin Yusuf T Makmur Takril Tanto Pratondo Utomo Tri Cantika Umam, Muhammad Isnaini Hadiyul Umi Pratiwi Ummi Hannum Widiyatmoko, Fajar Ari Wita Setyaningrum Yanti Setianti Yayuk Maya Sari Yelsa Putri Aulia Yoakim Rembu Yunia Yusfi Latifah Zalailah Salleh Zharfan, Zata Taris