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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) STRATEGIC Falah : Jurnal Ekonomi Syariah Jurnal ASET (Akuntansi Riset) Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Ilmiah Wahana Akuntansi Jurnal Ekonomi & Keuangan Islam Jurnal AKSI (Akuntansi dan Sistem Informasi) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Ihtifaz: Journal of Islamic Economics, Finance, and Banking Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Eksakta : Berkala Ilmiah Bidang MIPA Journal of Environmental Science and Sustainable Development Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies IIJSE E-JURNAL AKUNTANSI
Silvino Violita, Evony
Department Of Accounting And Finance, Faculty Of Economics And Business, Indonesia University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Materials Science & Nanotechnology Mathematics Mechanical Engineering Neuroscience Social Sciences

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The Analysis of Compliance with Internal Control Principles at Bank Syariah XXX Based on the COSO Integrated Framework 2013 Khansa, Yarsita Salsabila Al; Violita, Evony Silvino
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.7845

Abstract

This research aims to analyze the compliance with internal control principles at Bank Syariah XXX using the COSO Integrated Framework 2013. The research methodology is qualitative, involving documentation studies and interviews with relevant stakeholders in the bank. The analysis results indicate that Bank Syariah XXX has implemented the internal control principles proposed by the COSO Integrated Framework 2013. Supporting factors for this implementation include management commitment, a solid understanding of Sharia principles, and an integrated information system. This study provides valuable insights for Bank Syariah XXX to continually enhance the effectiveness of its internal controls in accordance with applicable standards.
Pengaruh Penerapan Nilai-Nilai Islam Terhadap Kinerja Bank Syariah dengan Menggunakan Maqashid Index: Studi Lintas Negara Reza, Muhammad; Violita, Evony Silvino
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8088

Abstract

This study aims to examine the effect of the implementation of Islamic values on the performance of Islamic banks.The implementation of the Islamic values is measured by scoring Islamic values disclosure in the annual reports, while the bank performance is proxied by the maqashid index. The sample is taken from Islamic banks from 9 countries with the biggest assets in Islamic banks. The total sample is 26 islamic banks or 79 islamic banks-years observation. The hypotheses are tested using regression of panel data. This study founds that the implementation of Islamic values in Islamic banks positively influences the bank performance. The result of this study demontrates that the implementation of Islamic values in Islamic banks will boost the banks performance.
Corporate Governance Evaluation of PT Bank A in Relation with Spin-Off Preparation Sharia Business Units Nugroho, Arief; Violita, Evony Silvino
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3563

Abstract

The motivation for the research is due to Bank A prepared for a Spin-Off Sharia Business Unit to comply with the provisions of Law No 21 of 2008 relating to Islamic banking, there are several cases regarding corporate governance in Sharia banking, so Bank A has an obligation to make sure current practice of corporate governance is adequate enough to be benchmarked by Sharia Business Unit. The goal of the research is to evaluate the practice of corporate governance in PT Bank A in relation to the Spin-Off preparation Sharia Business Unit to comply with the provisions of Law No. 21 of 2008 relating to Islamic Banking. The evaluation has become important because Bank A has responsibilities to guide the corporate governance design of the Sharia Business Unit to be a separate entity using the current corporate governance practice of Bank A as a benchmark. Document analysis and a semi-structured face-to-face procedure interview were employed to achieve the purposes of the research. Data were taken from the Head of Corporate Secretary, Financial Controller, Sharia Planning and Strategic Head, and internal documents of PT Bank A. There are several aspects of Bank A to improve in order to have a better corporate governance foundation to guide the preparation process for establishing (spin-off) Sharia Business Units such as strengthening of systems, infrastructure, and public participation processes. This study adds to the knowledge body on the evaluation of corporate governance for conventional banking in order to spin off Sharia business units due to the obligation stated in the provisions of Law No. 21 of 2008 relating to Islamic Banking. The study also argued not only the regulation can be used as an indicator for evaluation but using the “beyond regulation” indicator will be beneficial to improve current corporate governance practices to become efficient and effective. This research is going to evaluate the corporate governance practice of PT Bank A using the General Guidelines for Governance of Indonesian Sharia Entities (Pedoman Umum Governansi Entitas Syariah Indonesia) (PUG-ESI) which the guideline is new in Indonesia. This research is going to give an overview of the current implementation of corporate governance and the steps that need to be taken to prepare for a spin-off in 2023 in terms of complying with corporate governance guidance. This research can be used as a good benchmark for the conventional banking industry which spin-offs Sharia Business Units in Indonesia.
Analysis of The Implementation of Transparency and Accountability in Zakat, Infaq, and Alms Institutions (Case Study of Baitul Maal Xyz Foundation) Hafidz Ridho Ansori; Evony Silvino Violita
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51318

Abstract

This research focuses on the implementation of transparency and accountability principles in the management of zakat, infak, and sedekah (ZIS) funds by Yayasan Baitul Maal XYZ (YBM XYZ). The primary challenge faced by zakat management institutions is ensuring the trustworthy management of funds in compliance with shariah principles, as expected by the community. The objective of this study is to evaluate the extent to which YBM XYZ has implemented transparency and accountability principles in the management of ZIS funds in 2023. The research employs a case study method with a qualitative approach. Data collection was conducted through semi-structured interviews with YBM XYZ’s internal stakeholders and document analysis, including annual financial reports and program reports. The findings reveal that YBM XYZ has successfully met most of the indicators for transparency and all indicators for accountability. In the transparency aspect, the institution met 15 out of 17 evaluated indicators. Two indicators that were not fulfilled pertain to the quality of financial reporting, specifically the use of an integrated financial information system such as SIMBA (Sistem Informasi dan Manajemen BAZNAS), and the lack of ISO certification as part of the organization’s governance. Despite these limitations, YBM XYZ regularly publishes financial reports through various media and provides accessible information for stakeholders. On the accountability aspect, YBM XYZ successfully met all defined indicators. The operational efficiency of using only 10% of the collected funds for operational costs (lower than the national standard of 12.5%) reflects the organization’s commitment to economical and responsible management.
Evaluation of Internal Control and Diagnostic Control System in Sales at PT ABC Evanggelia Anugerah Tri Putri; Evony Silvino Violita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9417

Abstract

This study aims to evaluate the effectiveness of internal control and the Diagnostic Control System (DCS) at PT ABC. This multinational personal care company experienced sales fraud in the form of channel stuffing during the fiscal year (FY) 2024. Using a case study approach and data triangulation through observation, secondary document analysis, and interviews with four key informants, this study analyzes weaknesses in internal control based on the COSO (2013) framework, Simons’ (2000) DCS, and the Fraud Triangle Theory. The findings indicate that all components of internal control were ineffective. The DCS was also misaligned with corporate strategy, as performance indicators focused primarily on sales volume and incentive schemes encouraged dysfunctional behavior. The combination of target pressure, weak controls, and cultural rationalization explains the occurrence of fraud in accordance with the Fraud Triangle Theory. This study concludes that the fraud at PT ABC resulted from weak internal controls that created opportunities for misconduct, as well as an ineffective DCS that created pressure and rationalized such behavior. The recommendations include strengthening the monitoring function by appointing a fully accountable local director rather than a nominal representative, redesigning KPIs and incentive schemes based on historical sell-out data to end consumers, and fostering an integrity-driven organizational culture to prevent recurring fraud.
MEASUREMENT OF CUSTOMER PROFITABILITY AND ANALYSIS OF CUSTOMER CHARACTERISTICS AT PT Z: A CASE STUDY OF AN ENERGY DISTRIBUTION COMPANY Priyo Sembodo; Evony Silvino Violita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9574

Abstract

This study aims to measure customer profitability and analyze customer characteristics at PT Z, a state-owned enterprise operating in the energy distribution sector. Despite continuous growth in the number of customers, PT Z has experienced fluctuating profitability, indicating the need for a more granular, customer-level financial analysis. This research adopts a quantitative case study approach complemented by qualitative insights. Customer Profitability Analysis (CPA) is applied by systematically allocating revenues and operating costs to different customer segments using an Activity-Based Costing (ABC) approach, with electricity sales volume (kWh sold) as the primary cost driver. Customer characteristics are further analyzed based on three dimensions: profitability, significance, and strategic value. The results reveal that customer profitability at PT Z is highly heterogeneous and strongly influenced by installed capacity, consumption intensity, and tariff structure. Medium- to large-capacity customers with tariffs close to economic pricing consistently generate positive profits, while low-capacity customers across most segments tend to produce negative profit margins. Customer mapping based on the strategic, significant, and profitable dimensions shows that Type A customers—those that are strategic, significant, and profitable—represent the main value drivers of the company. Conversely, several strategic and significant customer groups remain unprofitable, reflecting the impact of regulated tariffs and public service obligations. Overall, this study demonstrates that customer profitability analysis is a crucial strategic tool for improving value-based customer management in the energy distribution industry. The proposed model provides PT Z with a more accurate basis for resource allocation, service differentiation, and policy evaluation, enabling the company to balance financial sustainability with regulatory and social responsibilities.
Co-Authors Abdul Malik Fajri Abdullah, Wasilah Adi Nugroho Afifa Nurhanifah Afnita Roza Agus Maulana Arief Nugroho Arief Nugroho Dewi, Miranti Kartika Evanggelia Anugerah Tri Putri Gusrianti, Gusrianti Gustining Handarbeni Hafidz Ridho Ansori Hurian Kamela Ibrahim, Maulana Malik Khansa, Yarsita Salsabila Al Kolbiana, Aini Lariza Putri Paramita Mohamad Taufiq Muhammad Reza Muhammad Reza Mustafa Edwin Nasution Nirmalasari Dwi Cahyaningrum Octaffiani, Desprina Priyo Sembodo Raniri, Rumi Reviandi Ramadhan Sherly Aktivani Siswantoro, Dodik Sri Nurhayati Syahroza, Akhmad