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All Journal JIA (Jurnal Ilmiah Akuntansi) Islam Universalia : International Journal of Islamic Studies and Social Sciences
Ahmad Qorib
Universitas Islam Negeri Sumatera Utara
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Factors Affecting Earnings Management of Islamic Banking Companies at the Indonesia Stock Exchange on Publication Year of 2013-2019 Firman Syarif; Ahmad Qorib; Saparuddin Siregar; Iskandar Muda
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.36717

Abstract

This research was conducted on Islamic banking listed on the Indonesia Stock Exchange from 2013-2019 using secondary data. A saturated data analysis is used in this research. The sample is all Sharia banking companies as many as 12 companies. The results show that Institutional Ownership, Managerial Ownership, Individual Ownership, Foreign Ownership, and the Board of Commissioners have an effect on Earnings Management. Meanwhile, State Ownership, Family Ownership, Public Ownership, Public Accountants, Audit Committee, and Board of Directors have no effect on Earnings Management. Simultaneously all independent variables have an effect on Earnings Management. Given their findings, the authors propose that the practical implication of this research is that earnings management does not occur much in Islamic banks listed on the Indonesian Stock Exchange Earnings Management in the study of Islamic Business Ethics is in the form of deliberate fraud or fraud to achieve certain interests and its nature is not for the benefit of the people or society so it is not allowed because it will have an impact on the survival of the company. But interests that are in a precarious condition that endanger the interests of the public or the state, such as a pandemic outbreak, are allowed because the country is experiencing an economic downturn.
Analysis Influence of Information Technology on Financial Transparency BAZNAS in Sharia Maqashid Perspective Suginam; Ahmad Qorib; Saparuddin Siregar; Surya Darma Nasution
Islam Universalia: International Journal of Islamic Studies and Social Sciences Vol 2 No 3 (2021): Islam Universalia
Publisher : Cyber Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56613/islam-universalia.v2i3.176

Abstract

This research aims to see whether the influence of technology on financial transparency is an effort to be able to build public trust in financial management in accordance with Sharia organizations or not. To give confidence to the public in financial management, it requires disclosure of information to the public as a disclosure of the performance report of an institution or organization. Transparency is a disclosure in the form of financial performance reports that are presented in an open, detailed, clear, easily accessible manner and can be conveyed periodically. This research was conducted based on literature studies from various sources from previous studies. This research method uses a qualitative descriptive research method that will describe the subject under study. The results of this study can be concluded that information technology on financial transparency is in accordance with Islamic maqasit. Abstrak: Penelitian ini mempunyai tujuan untuk mengetahui apakah pengaruh teknologi informasi terhadap transparansi keuangan sebagai salah satu upaya untuk dapat membangun kepercayaan masyarakat dalam pengelolaan keuangan telah sesuai dengan maqasit Syariah atau tidak. Untuk memberikan kepercayaan terhadap public atas pengelolaan keuangan maka diperlukan keterbukaan informasi kepada public sebagai pengungkapan laporan kinerja suatu Lembaga atau organisasi. Tranparansi merupakan pengungkapan dalam bentuk laporan kinerja keuangan yang disampaikan secara terbuka secara rinci, jelas, dapat mudah untuk di akses dan dapat di sampaikan secara periodic. Penelitian ini di lakukan berdasarkan studi literatur dari berbagai sumber dari penelitian-penelitian sebelumnya. Metode penelitian ini menggunakan metode penelitian deskriptif kualitatif yang akan mendeskripsikan dari subjek yang diteliti. Hasil dalam penelitian ini dapat disimpulkan bahwa teknologi informasi terhadap transparansi keuangan telah sesuai dengan maqasit Syariah.
Co-Authors Firman Syarif Iskandar Muda Saparuddin Siregar Suginam Surya Darma Nasution