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All Journal Jurnal Akuntansi Multiparadigma Yupa: Historical Studies Journal JBMR: Journal of Business and Management Review International Journal of Social Science Sinergi International Journal of Accounting and Taxation
Mulyati Mulyati
Department Of Management, Sekolah Tinggi Ilmu Ekonomi (STIE) Yapis Dompu, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Income Smoothing Practices at Sharia Banks: An Overview in Islamic Business Ethics Rizkiana Iskandar; Muh. Syahru Ramadhan; Mulyati Mulyati; Chairul Adhim
Journal of Business and Management Review Vol. 3 No. 3 (2022): (Issue-March)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr33.3112022

Abstract

Sharia Bank is a bank conducting its business activities based on Islamic principles. Sharia bank as an institution based on the principles of Islam are not allowed to manipulate earnings and engineering activities in any form of earnings management is no exception in terms of financial reporting, which is a medium of information for its users. Income smoothing is an act of deliberate manipulation by management to profits fluctuate, which later reported that corporate profits are at levels considered normal. The purpose of this paper is to investigate the income smoothing practices in sharia banks in Indonesia and review of income smoothing practices according to Islamic business ethics. This study used 11 sharia banks (BUS) based on BUS list on Bank Indonesia's website as research object. To know a company is included in the income smoothing group or not, the Eckel index is used. Based on calculations using Eckel index, it can be concluded that 5 out of 11 sharia banks in Indonesia are indicated to practice income smoothing. However, the annual report of the five syariah banks indicated by the practice of income smoothing indicates that all opinions given by the Sharia Supervisory Board regarding operational activities and products or services provided by sharia banks to customers generally comply with the fatwa and sharia provisions issued by DSN- MUI. That is, the policy or practice of income smoothing in Islamic banks is not contrary to the principles of sharia and Islamic business ethics.
OPTIMALKAH PROSES AUDIT FORENSIK DAN INVESTIGASI SELAMA COVID-19? Muh Syahru Ramadhan; Mulyati Mulyati
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.20

Abstract

Abstrak – Optimalkah Proses Audit Forensik dan Investigasi selama Covid-19?Tujuan Utama – Penelitian ini berupaya mengidentifikasi strategi audit agar pemerintah provinsi dapat lebih optimal untuk menghasilkan pendeteksian korupsi yang lebih berkualitas pada masa Covid-19.Metode – Penelitian ini menggunakan metode regresi linear berganda. Responden penelitian berasal dari instansi pemerintah provinsi dan daerah.Temuan Utama – Penelitian ini menemukan bahwa seluruh karakteristik dalam audit forensik yaitu independensi, objektivitas, dan skeptisisme profesional auditor forensik dapat mempengaruhi pendeteksian korupsi. Selanjutnya, kemampuan dan pengalaman auditor investigasi juga terbukti mampu mengoptimalkan pendeteksian korupsi. Theory of planned behavior dan teori atribusi relevan dalam temuan ini.Implikasi Teori dan Kebijakan – Lembaga pemerintah terkait audit harus mengoptimalkan pendeteksian korupsi pada masa Covid-19. Berbagai upaya dapat dilakukan, seperti meningkatkan auditor forensik dan memaksimalkan kemampuan dan pengalaman auditor demi mendukung implementasi kinerja auditor yang optimal.Kebaruan Penelitian – Penelitian ini memberikan rekomendasi agar proses audit untuk pendeteksian korupsi dapat dioptimalkan dengan menerapkan audit forensik dan audit investigasi. Abstract – Is the Forensic Audit and Investigation Process Optimal during Covid-19?Main Purpose – This study seeks to identify audit strategies so that the provincial government can be more optimal in producing higher quality corruption detection during the Covid-19 pandemic.Method – This study uses the multiple linear regression method. Research respondents came from provincial and local government agencies.Main Findings – This study found that all characteristics in forensic auditing, namely independence, objectivity, and professional skepticism of forensic auditors, can affect corruption detection. Furthermore, the ability and experience of investigative auditors are also proven to optimize corruption detection. The theory of planned behavior and attribution are relevant to this finding.Theory and Practical Implications – Government agencies related to auditing must optimize corruption detection during the Covid-19 period. Various efforts can be made, such as improving forensic auditors and maximizing the capabilities and experience of auditors to support the implementation of optimal auditor performance.Novelty – This study provides recommendations to optimize the audit process for corruption detection by applying forensic and investigative audit.
Konstelasi Politik Pasca Perang Ngali di Bima Sukarddin Sukarddin; Mulyati Mulyati; Faujiah Faujiah
Yupa: Historical Studies Journal Vol 4 No 2 (2020)
Publisher : Program Studi Pendidikan Sejarah FKIP Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.008 KB) | DOI: 10.30872/yupa.v4i2.340

Abstract

Sultanate of Bima faces various challenges, especially in the economic and political fields of government. Trade freedom had been the main pillar of the economy, threatened by the Dutch trade monopoly. Sovereignty and territorial integrity are threatened by the " Lange Contract " ( long contract ) which was imposed by the Dutch colonial government . The agreement " Lange Contract " ( long contract ) with the Netherlands has made people's anger overflowed. Anger was manifested by the resistance of the people of N g Ali against occupation of the Netherlands in the years 1908-1909. The purpose of writing this is to examine more deeply about the background behind the constellation of politics in the Sultanate of Bima so that the P groaned Ngali , and the impact of P groaned Ngali.
DETERMINANTS AFFECTING THE LEVEL OF REGIONAL FINANCIAL INDEPENDENCE Chairul Adhim; Muh. Syahru Ramadhan; Yeye Suhaety; Mulyati Mulyati; Nurul Hayat; Fahrul Mauzu
International Journal of Social Science Vol. 2 No. 5: February 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i5.4820

Abstract

This study aims to determine the effectiveness of regional original income, general allocation funds, special allocation funds, and profit-sharing funds that can affect the level of regional financial independence. Sampling using purposive sampling. The research data was tested using multiple linear regression tests with a total sample of 77 local government financial reports. The test uses the SPSS 23 tool. The results of the research on the effectiveness of regional original income do not affect the level of regional financial independence. Meanwhile, general allocation funds, special allocation funds, and profit-sharing funds affect the level of regional financial independence. Then the results of testing the coefficient of determination show that only 36.7% of the dependent variable is able to explain the independent variable. Then the remaining 63.3% is influenced by other variables not used in this study.
The Role of Transparency in Mediating the Effects of Human Capital and E-Budgeting on Village Fund Accountability in Dompu Regency Nawadiah Ramechi; Mulyati; firmansyah
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.1023

Abstract

This study addresses the limited and inconsistent empirical evidence on the roles of human capital and digital financial systems in improving accountability in village fund management in Dompu Regency, West Nusa Tenggara, Indonesia, a setting underrepresented in public sector accountability research. While prior studies have examined these factors separately, insufficient attention has been given to how transparency functions as a mediating mechanism, a gap that limits both theoretical understanding and practical guidance on whether accountability improvements should target internal capacity and system adoption directly or through strengthening transparency as an intermediary mechanism. Drawing on stewardship theory and institutional theory, transparency is theorized as a mediator because it serves as the critical bridge through which improvements in internal capacity and system utilization become visible and verifiable to stakeholders without adequate transparency, gains in human capital and e-budgeting may not translate into accountable practices. This study therefore examines the effects of human capital and e-budgeting on accountability, with transparency positioned as a mediating variable. A quantitative approach was employed using purposive sampling of village government officials, with data collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings are predominantly nonsignificant across the proposed relationships, with the sole exception being the positive effect of human capital on e-budgeting. These results challenge the assumption that technical capacity and system adoption automatically generate accountability, suggesting that broader institutional and governance factors may play a more critical role though these implications should be interpreted with caution given the limited explanatory power of the model and the narrow geographic scope of this study.
Co-Authors Chairul Adhim Fahrul Mauzu Faujiah Faujiah Firmansyah Iskandar, Rizkiana Nawadiah Ramechi Nurul Hayat Ramadhan, Muh Syahru Sukarddin, Sukarddin Yeye Suhaety