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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Civics: Media Kajian Kewarganegaraan Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Bios Logos J@TI (TEKNIK INDUSTRI) Jurnal Ilmiah Desain & Konstruksi Prosiding PESAT POSITRON Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) JURNAL AIR INDONESIA Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora KURVA S JURNAL MAHASISWA Jurnal Lembaga Penelitian Universitas Mataram The International Journal of Accounting and Business Society Phi : Jurnal Pendidikan Fisika dan Terapan Indonesian Journal of Tropical and Infectious Disease Jurnal Ilmu Komunikasi UHO : Jurnal Penelitian Kajian Ilmu Komunikasi dan Informasi Jurnal Sosial Ekonomi Perikanan Jurnal Informatika Upgris Jurnal Pertanian Terpadu Language Literacy: Journal of Linguistics, Literature, and Language Teaching Syntax Literate: Jurnal Ilmiah Indonesia Empowerment : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Bisnis Pendas : Jurnah Ilmiah Pendidikan Dasar SOEPRA Jurnal Hukum Kesehatan Sebatik Owner : Riset dan Jurnal Akuntansi SISFO Jurnal Teknologi Sistem Informasi dan Aplikasi Astonjadro KOMPUTEK Jurnal Agregasi Jurnal Jatiswara Prosiding Semhavok Al - Tadabbur: Jurnal Ilmu Al-Qur'an dan Tafsir Journal of Community Based Environmental Engineering and Management Industri Inovatif : Jurnal Teknik Industri Jurnal Pengabdian Al-Ikhlas EconBank : Journal Economics and Banking Journal of Contemporary Accounting Jurnal Migasian Akamigas Balongan Indramayu Jurnal Penelitian Transportasi Laut Proceeding of National Conference on Accounting & Finance Reviu Akuntansi dan Bisnis Indonesia Amina Jurnal Pengabdian kepada Masyarakat Nusantara SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kompilasi Hukum Equity: Jurnal Akuntansi Jurnal Dialektika Informatika (Detika) Jurnal Komunikasi dan Media Jurnal Tika Jurnal Fundamental Justice Action Research Literate (ARL) Empiricism Journal Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Jurnal Risalah Kenotariatan Journal of Mechanical Design and Testing (JMDT) JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati Jurnal SainTekA Journal Of Human And Education (JAHE) Jurnal Locus Penelitian dan Pengabdian Private Law Jurnal Hukum Agama Hindu Widya Kerta Journal of Comprehensive Science Legal Protection for the Partnership Agreement Parties Prosiding (SIAR) Seminar Ilmiah Arsitektur Commerce Law International Journal of Business and Applied Economics (IJBAE) Journal of Artificial Intelligence and Digital Business Bakti Sekawan : Jurnal Pengabdian Masyarakat Sewagati Jurnal Pengabdian Masyarakat Bangsa Sahabat Sosial: Jurnal Pengabdian Masyarakat West Science Interdisciplinary Studies Jurnal Rakat Sehat : Pengabdian Kepada Masyarakat International Journal of Trends in Accounting Research Jurnal RAK (Riset Akuntansi Keuangan) West Science Interdisciplinary Studies Buletin Pengabdian West Science Social and Humanities Studies West Science Nature and Technology Jurnal Malikussaleh Mengabdi BIODIVERS - BIOTROP Scientific Magazine Jurnal Sistem Informasi, Akuntansi dan Manajemen TECHNOVATE Jurnal Kawistara JURALINUS E-JURNAL AKUNTANSI JIO: Jurnal Inovasi Olahraga
Arief Rahman
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
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Integration of Shariah Audit and Shariah Governance in Supporting ESG Compliance: A Systematic Literature Review Susi Astuti; Arief Rahman; Hendi Yogi Prabowo
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3213

Abstract

The growing global attention to Environmental, Social, and Governance (ESG) practices has prompted Islamic financial institutions to strengthen governance systems and oversight mechanisms oriented toward sustainability. Within the context of Islamic finance, ESG principles exhibit normative alignment with Shariah values, particularly the objectives of maqasid al-shariah, which emphasize justice, public interest (maslahah), and accountability. Nevertheless, studies that comprehensively integrate the roles of Shariah Audit and Shariah Governance in supporting ESG compliance have largely evolved in parallel and have not yet been systematically synthesized in the literature.This study aims to synthesize the contributions of Shariah audit and Shariah governance in promoting ESG compliance within Islamic financial institutions, while also identifying existing conceptual, methodological, and implementation gaps. A systematic literature review was employed, guided by the PRISMA framework, covering 162 articles retrieved from the Scopus database. The selected studies were analyzed using thematic synthesis combined with bibliometric mapping to identify dominant themes, conceptual patterns, and trajectories of research development.The findings indicate that Shariah governance serves as a primary foundation for strengthening ESG compliance, particularly through oversight mechanisms, transparency, and accountability that exert a significant influence on the social and governance dimensions. Meanwhile, Shariah audit especially risk-based internal audit and integrated audit models—contributes to enhancing credibility and assurance functions. However, its role in the ESG context remains relatively limited and faces challenges related to auditor competencies and the lack of standardization. The conceptual integration of maqasid al-shariah and ESG principles is also viewed as a promising ethical governance paradigm, yet it has not been fully translated into applicable operational frameworks.Overall, this study underscores the strategic role of Shariah audit and Shariah governance in advancing ESG compliance within Islamic financial institutions, while revealing regulatory, methodological, and implementation gaps that warrant further attention. The findings highlight the importance of developing more standardized frameworks, strengthening human capital capacity, and expanding empirical validation to optimize the effectiveness of Shariah audit and align Islamic financial practices with global sustainability standards
Visual Disclosure dan Pelaporan Keuangan: Tinjauan Literatur Sistematis atas Studi Empiris (2015–2025) Amalina Nur Arifah; Arief Rahman
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3257

Abstract

Financial reporting has undergone significant transformation with the integration of visual elements as a means of conveying complex information. This study aims to conduct a systematic literature review of research trends in visual disclosure within the financial reporting context. Following the PRISMA 2020 protocol, 51 empirical articles from the Scopus and Web of Science databases published between 2015 and 2025 were analyzed using systematic content analysis with Nvivo and bibliometric mapping with VOSviewer. The findings reveal a dominance of quantitative and computational approaches, with Graph Theory, Machine Learning, and Statistical Models as the main theoretical foundations. Methodologically, Simulation & Mathematical Modeling and Computational Experiments dominate the research. The study also identifies strong interdisciplinary characteristics involving computer science, statistics, and business, although deep integration among these perspectives remains limited. Furthermore, research tends to focus on tool development (tool-centric) rather than user understanding (user-centric), with a high reliance on secondary data. Bibliometric analysis with VOSviewer confirms these thematic patterns, showing strong keyword co-occurrence networks between graph, model, analysis, and data. In conclusion, the field of visual disclosure research requires better integration between technical innovation and contextual user understanding, the development of more holistic theoretical frameworks, and the expansion of research scope to more diverse organizational contexts through mixed methods and more genuine interdisciplinary collaboration.
Analisis Faktor yang Memengaruhi Niat Tindakan Whistleblowing Pada Dinas Sosial Provinsi Daerah Istimewa Yogyakarta Apriliani, Rifka Dwi; Rahman, Arief
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 3 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i3.23517

Abstract

Latar Belakang: Seiring berkembangnya teknologi dan zaman, kecurangan (fraud) merupakan masalah yang bersifat global, organisasi pada setiap wilayah di dunia memiliki potensi terjadinya kecurangan. Pemerintah memiliki tugas dan tanggungjawab memberikan pelayanan kepada masyarakat, terutama berhubungan dengan pemenuhan kebutuhan guna tercapainya kesejahteraan masyarakat. Akan tetapi belum semua aparat atau pegawai pemerintahan yang menyadari akan pentingnya tugas dan tanggungjawab tersebut. Hal ini diperkuat dengan adanya 53 kasus penyelewengan dana bansos Covid-19 di Daerah Istimewa Yogyakarta. Sebagai penanggulangannya, Pemerintah memfasilitasi sistem whistleblowing disertai dengan undang-undang yang menjamin keamanan whistleblower, akan tetapi hal tersebut tidak menjamin seluruh pihak bersedia melakukan pelaporan.Tujuan: Tujuan dari penelitian ini yaitu menganalisis faktor yang memengaruhi niat untuk melakukan tindakan whistleblowing pada Dinas Sosial Provinsi Daerah Istimewa Yogyakarta.Metode Penelitian: Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuisioner secara offline. Objek penelitian ini adalah seluruh pegawai yang berada pada Dinas Induk Dinas Sosial Provinsi Daerah Istimewa Yogyakarta. Sumber data dengan menggunakan kuisioner yang diberikan secara offline. Alat analisis yang digunakan yaitu SmartPLS 4.0.Hasil Penelitian: Sikap, personal cost of reporting, komitmen organisasi, tingkat keseriusan kecurangan, dan religiustias berpengaruh positif terhadap niat untuk melakukan tindakan whistleblowing.Keaslian/Kebaruan Penelitian: Penelitian ini fokus ke Dinas Sosial Provinsi Daerah Istimewa Yogyakarta yang menjadi salah satu fasilitator masyarakat dalam lingkup pemerintahan. Dengan menggunakan variabel komitmen organisasi, tingkat keseriusan kecurangan, dan menambahkan variabel sikap, personal cost of reporting, dan religiusitas. Serta mengklasifikasikan variabel ke dalam unsur-unsur Theory of Planned Behaviour (TPB).
JUSTIFYING ENTERPRISE RESOURCE PLANNING (ERP) INVESTMENT: A CASE STUDY USING TECHNOLOGY, ORGANIZATION, AND ENVIRONMENT (TOE) FRAMEWORK arief rahman; Yeni Ratnawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.122

Abstract

The purpose of this study is to analyze the implementation of the Enterprise Resource Planning (ERP) system with the Technology, Organization and Environment (TOE) approach. This study contributes by providing empirical evidence as well as testing the TOE approach in the context of ERP implementation. To be able to answer research questions in depth, this research uses qualitative methods. The method used is semi-structured interview. The informants in this study were 31 people with various levels of positions in the company. To test the validity of this research data using source triangulation. The results of the study conclude that there are challenges or obstacles as well as benefits from implementing an ERP system related to organizational technology and the environment. The results of the study are discussed including their implications for the company and the literature.
The implications of political connection and audit committee on anti-corruption disclosure Blasefa, Terra; Rahman, Arief
Journal of Contemporary Accounting Volume 8 Issue 2, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss2.art3

Abstract

This study aims to examine the effect of political connection and audit committee characteristics on anti-corruption disclosure among financial and manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 189 companies with an unbalanced panel dataset. Data analysis was conducted using panel data regression with the Random Effect Model (REM). The results indicate that political connection and audit committee expertise do not significantly affect anti-corruption disclosure. Meanwhile, audit committee size shows a marginal positive effect at the 10% significance level, while audit committee meeting frequency has a positive and significant effect on anti-corruption disclosure. These findings suggest that active monitoring mechanisms play a more important role in enhancing anti-corruption transparency than formal governance attributes alone. In addition, the results indicate that anti-corruption disclosure in politically connected firms may reflect legitimacy-driven disclosure practices rather than substantive governance transparency. This study contributes to the literature by integrating agency theory and legitimacy theory in explaining anti-corruption disclosure behavior, particularly through the role of politically affiliated independent commissioners within Indonesia’s two-tier governance system and the use of GRI 205-based anti-corruption disclosure measurement.
Co-Authors -, Baidhawi - Achmad Affandi Achmad Hidayat Ade Mulada, Diman Ade Putra Adithya Sudiarno Adiwilaga, Mochamad Hisam Adlian, Adlian Ady Purnama Afisina, Annisa Agustina, Vinda Al Aziz, Muhammad Daffa Alfons Patandung Alhumary, Farid M Ali Djamhuri Almuqtadir, Thariq Alwi Fahruzy Nasution Amalina Nur Arifah Amardhani, Athaa Faishal Amir, Andi Besse Andi Gunawan Andika Andika ANDRI KURNIAWAN Angga Pratama Anggreni, Anggreni Annisa, Farah Ansori, Yulian Anwar, Rusli Apriliani, Rifka Dwi Arba Arba Arba, H.M. Ari Sujarwo Aries Saifudin Ariyanto, Renaldi Jafras Arwin, Zurhadi Asmaraningtyas, Kinanthi Trah Asuhadi, Sunarwan Athaya, Ahmad Faiq Aulia Ikhsan AW, Iselia Ayu Tri Astuti Azhima, Rizkan Aziza, Humairo bagus teguh santoso, bagus teguh Bagus, Alif Baidhawi Baidhawi Bambang Setiawan Banyuriatiga Banyuriatiga Benny Aprial M Bilhaq, Rhejan Gema Mahardika Bimantara, Alvin Blasefa, Terra Buana, Panji Jayadi Budi Endarto Cahyaningratri, Amina Jasmine Chomariah, Chomariah Danang Wahyu Muhammad Darnis, Febriyanti Daulay, Dicky Edwar Delano, M. Fabian Reinhard Destrinelli Destrinelli Desy Rahmadani, Ayu Devi, Priesta Mayestika Karunia Dewi Ayu Lestari Dewi Rachmawati Dewi, Dyah Santhi Dhomas Hatta Fudholi Dia, Riana Diana Purwitasari Dien Ajeng Fauziah Diman Ade Mulada, Diman Ade Dimas Adi Wibowo Dipa, Syahrul Ridha DUAKAJU, NELLA NAOMI Dwi, Inna Edi Purwanto Effendi, Rijal Ega Rizkiyah, Ega Elvany, Virgin Emi Maulani Endang Wahyati Yustina, Endang Wahyati Eny Enawaty Epi Supriyani Siregar Erlina Ernawati Ernawati Eva Ayuzar, Eva Fahrizal Fahrizal Faizatul Faridy Fakhrur Rozi, Fakhrur Farhan Abdillah, Maulana Farhany O., Asti Farhat, Yasir Fathoni, M. Yazid Feby Arma Putra Ferry Fatnanta Galih Febrianto Gamar Al Haddar Ghazali Syamni Gios Adhyaksa Gulo, Syukur Putra Abadi Hadri Kusuma Hapipah, Riska Harukmi, Anggun Pramesthi Haryono Haryono Hasanah, Sevia Hasnawati Heny Fitriani Hikmah, Syafaqoh Mahdiyatul Hurip Pratomo Husnawati Yahya Ibrizatun, Amin Ihsan Saddam Ahmadi Ilfiani, Pratiwi Dian Indarti, Adrian Intan Nuraini Iqbal Syauqi Mubarak Isma, Fera Hendra Istighfarin, Rahmatul Jamaluddin Jamaluddin Jamil, Muhamad Fauzi Jarir, Jarir Jayadi, Panji Jayadi Buana Jemmy Najoan, Jemmy Joko Triyono JT, Paska Juliansyah Harahap, Juliansyah Kartika Sari Kembaren, Emmia Tambarta khalid, Nakzim Kinanti, Ulfa kusrini, Desi Laila M. Rasyid Lalu Achmad Fathoni Lelanovita Sardianti, Andi Lestari, Nana Citrawati Liana, Nova M. Rizal M. Ulil Albab Surya Negara Madewi, Ketut Ayusia Mahdaliana, Mahdaliana Mahendra, Anindhita Satria Mahsina Mahsina, Mahsina Mahuda, Isnaini Mainisa, Mainisa Marcella Elwina Simandjuntak Margaret Stevani Maria G.M. Polii, Maria G.M. Mariestiara, Salsanabila Marlendi, Sri Marta Pramudita, Marta Martina Martina Marwansyah, Marwansyah Maryana Maryana Maryani, Anny Maryani, Anny Matondang, Abdul Rahman Maulana, Pani Maulana, Teuku Rian Mawaddah, Faizah Mawardati Mawardati Maylisa, Azizah Firdausy Mayseptyana, Annik Miftahus Sholihin Minokaura, Muh. Fachrul Mirasari, Rossy MS, Tasya Muhamad Yazid Bustomi Muhammad Habibie Al Hamzah Muhammad Hatta Muhammad Ibnu Fajar Muhammad Muhammad Muhammad, Raihan Muhdor, Ali Muhyiddin, Fajar Nugraha Muliani, M Mumtiza, Rizka Munawwar Khalil, Munawwar Murdianingsih, Dian Mursidah Mutammimul Ula Muzakir Nana, Cut Naufal, Muhammad Alifiro Neni Nurhayati Ngapiyatun, Sri Nila Mustika Aini Ningsih, Diah Wuriah Novitasari, Dita Dwi NP, Meliya Nur Aida, Nur Nur Aini Rakhmawati Nurdin, Muhammad Yusuf Nurmawanti, Nunung Nurul Ummi Nusa Sebayang Nyahu Rumbang Obeth, Ernita Oce Astuti Panca Kusuma, Bangbang Pandhu Rochman Suosa, Pandhu Rochman Panji Randilla Apriama Pangendra Pannyiwi, Rahmat Pertiwi, Dinda Dwi Anugrah Petrus Jacob Pattiasina Prabowo, Hendi Yogi Pranomo, Agung Prasetyo, Diknas Pratama, Ganang Raditya Pratiwi, Wike Priono, Joko Priyatna, Aufa Irsyad Puji Hariati Pujowaskito, Prihati Puspita Puspita Puspita, Della Putri, Malfa Liya Putri, Supanca Ade R., Echa Alfa Raharjo, Indarno Sugeng Rahendra Maya, Rahendra Rahman, Fadhilla Rahman, Taufikel Rahmanita, Dini Rakhmanita, R Rakhmanita, Rakhmanita Ramdhani, Muhammad Hanif Rani Rahmawati Ratna Sari Dewi Ratnawati, Yeni Repiyasa, I Wayan Restiatun, Restiatun Retno Widyaningrum, Retno Riani Riani, Riani Rifki Fahrial Zainal Rika Saraswati, Rika Rini Meiyanti Risma, Mauliza Rizal, Muhammad Ainur Rochyana, Mochamad Furqon Rohendi, Aulia Rosnina Rosnina, Rosnina Rukhayah, R. Siti Sahnan Sahnan Saiful Adhar salamah salamah Salsabila, Natasya Sanusi, Ruchan Saptiani, Anggun Sardianti, Andi Lelanovita Sari, Putri Dina Saridanti, Andi Lelanovita Sarip Hidayat, Sarip Saroyo Sarundayang, Jenneka Ika Sarwo, Budi Sastrayana, I Gede Ngurah Satibi, Syawal Satriawan, Hera Alvina Satriawansyah, Tri Shelly Arsy Cahyani Shinta Andriyani Sholah, Adam Fajrus Sholahudin, Sholahudin siddiq, Nakzim Khaliq Sika Azkia, Czidni Singkoh, Marina Flora Oktavine Siregar, Imanuddin Siswati, Endang Siti Khadijah Sofiah Nur Iradawaty SP, Dinda Sri Agustina, Sri Sri Gunani Partiwi Sri Mulyati sri nengsih, sri Sry Lestari Samosir Suardi Nur Sugiawiharja, Egi Suhardi, Rapon Yuniar Sukariyan, Sukariyan Sulistia, Indryanti Sulistiyaningsih, Nani Sumarmo Sumarmo SUMIATI, LILIK Suparno Susi Astuti Suwari Akhmaddhian syaddam, syaddam Syaeful Rohman, Pupung Syahputra, Guntur Adham Syibral Malasyi, Syibral T. Muhammad, Ashari T.W, Lila Irawati Tanjung, Aris Muda Tanjung, Yulia Tiara TAUFIKEL RAHMAN Teuku Muhammad Ashari Tinting S, Ruben Umi Laili Yuhana Utary, Baiq Ishariaty Wika Veri Ilhadi Veronika Widi Prabawasari Wahidar, Agung Wahyati, Endang Warto - Wartomo, Wartomo Wibi, Prasetyo Widyawati, Wahyu Win Kuara, Rezeki Winarni, Budi Winerungan, Shella Agnessy Jullyta Wirawan Putrayadi, Wirawan Wiwiek Wahyuningsih Wiwik Handayani Yasmin Aulia Ramadhini Yeni Ratnawati Yochanan, E. Yudiantoro, Ismanu Yurni, Irma Yusuf, Siti Agrippina Alodia Zainab Zakiyah Sanur, Haura Zlukhu, Anuarman Zulkifli