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All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Akuntansi Multiparadigma SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Mantik AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Reviu Akuntansi dan Bisnis Indonesia Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services IIJSE IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Soediro, Achmad
Department Of Accounting, Sriwijaya University, Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Strengthening Islamic Financial Literacy among Majelis Taklim in Seberang Ulu II District, Palembang Soediro, Achmad; kusumawardani, media; aspahani; Maysaroh, Watim
Sricommerce: Journal of Sriwijaya Community Services Vol. 7 No. 1 (2026): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v7i1.244

Abstract

This community engagement initiative addresses the socio-economic and religious challenges faced by residents of 16 Ulu Urban Village, Seberang Ulu II District, Palembang (Badan Pusat Statistik Kota Palembang, 2024)(Kecamatan SU II, 2024). Drawing on field observations, semi-structured interviews with community leaders and the management of the Salam Insaniyah Foundation, and corroborated by official district-level data, the study identifies two interrelated structural issues: persistently low levels of Islamic financial literacy and the limited involvement of women in sharia-based financial decision-making. The findings align closely with the extant literature in three critical respects: (1) inadequate Islamic financial literacy as a key determinant of economic precarity among low-income households; (2) the strategic role of women’s empowerment as household-level economic agents within the sharia economic framework; and (3) the urgent need for systematic integration between sharia literacy initiatives, Islamic microfinance institutions, and social finance instruments particularly zakat and waqf to advance social justice and financial inclusion. Overall, the intervention is empirically grounded, contextually responsive, and demonstrates strong potential to foster long-term outcomes, including the development of sharia conscious communities and economically as well as spiritually resilient micro, small, and medium enterprises (MSMEs).
FINANCIAL PERFORMANCE UNDER SHARIA CONSTRAINTS: THE ROLE OF GOVERNANCE AND SUSTAINABILITY IN ENERGY FIRMS Achmad Soediro; Renisya Kusnadi; Ahmad Ridzki Pratama
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.892

Abstract

This study investigated how capital structure, green accounting, and Islamic Corporate Governance (ICG) influenced the financial performance of Sharia-compliant energy firms, with Corporate Social Responsibility (CSR) disclosure acting as a moderating mechanism. This research addressed the limited empirical integration of financial, environmental, and governance dimensions within Sharia-based performance frameworks, particularly in emerging markets. Grounded in Islamic Worldview and Sharia Enterprise Theory, this study conceptualized financial performance as a multidimensional outcome shaped by ethical governance and sustainability accountability. Using secondary data from 19 firms listed on the Indonesian Sharia Stock Index (ISSI) from 2020–2024, moderated regression analysis revealed that capital structure efficiency, green accounting practices, and ICG significantly enhanced the financial performance. The CSR disclosure further strengthened these relationships by reinforcing transparency and stakeholder trust. These findings extend Sharia Enterprise Theory by demonstrating how sustainability disclosure operationalizes Islamic accountability into measurable financial outcomes. The study offers an integrated empirical framework linking Islamic governance, sustainability practices, and firm performance, providing implications for regulators and managers seeking to strengthen the Sharia-compliant sustainability governance.
Peran Komite Audit terhadap Fraudulent Financial Reporting Kusumawardani, Media; Soediro, Achmad; Adhitama, Fardinant
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.20367

Abstract

Latar Belakang: Kegiatan fraudulent financial reporting merupakan tindakan penipuan yang sering dilakukan. Kecurangan pelaporan keuangan menimbulkan banyak kerugian bagi beberapa pihak. Penelitian ini dilakukan untuk mencari faktor-faktor yang dapat mengurangi kecurangan pelaporan keuangan. Salah satu faktor yang ingin diuji adalah komite audit. Penelitian ini menguji komponen komite audit (size, expertise, meet, gender diversity) pada kecurangan laporan keuangan (fraudulent financial reporting).Tujuan: Tujuan penelitian ini adalah untuk menguji pengaruh komite audit khususnya variabel komite audit (size), komite audit (expertise), komite audit (meet), komite audit (gender diversity) terhadap fraudulent financial reporting.Metode Penelitian: Jenis penelitian ini adalah kuantitatif dan menggunakan data sekunder laporan keuangan perusahaan manufaktur tahun 2018-2021. Populasi penelitian adalah perusahaan manufaktur pada Bursa Efek Indonesia tahun 2018-2021. Sampel penelitian menggunakan metode purposive sampling yang menghasilkan sampel sejumlah 492. Analisis penelitian yang digunakan adalah analisis regresi logistik. Hasil Penelitian: komite audit (expertise) yang menggambarkan keahlian komite audit terbukti mempunyai pengaruh negatif terhadap fraudulent financial reporting, sedangkan komite audit (size, meet, gender diversity) tidak mempunyai pengaruh terhadap fraudulent financial reporting.Keaslian/Kebaruan Penelitian: memasukkan variabel gender diversity (komite audit) dalam menguji dampak perempuan pada komite audit pada fraudulent financial reporting yang diukur menggunakan jumlah perempuan yang terlibat pada anggota tim komite audit, sedangkan penelitian sebelumnya menggunakan pengukuran dummy. Kebaharuan lain pada penelitian ini adalah menguji komponen komite audit size, expertise, meet dan gender diversity dalam satu model penelitian fraudulent financial reporting.
Co-Authors Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Adhitama, Fardinant Adhitama Adhitama, Ferdinant Ahmad Ridzki Pratama ASPAHANI ., ASPAHANI Budiman, Anton Indra Budiman, Anton Indra Desri Yanto Dinda Safira Dwinanda, Fadhilah Dwirini Dwirini Dwirini, Dwirini Ermadiani, Ermadiani Fardinant Adhitama Ferdinant Adhitama HASNI YUSRIANTI Ichsan Hamidi Inten Meutia Kesuma, Nilam Kosim, Abu Lakilaki, Eogenie Liliana . Maysaroh, Watim Media Kusumawardani Media Kusumawardani, Media Meirawati, Eka Muhammad Farhan Muhammad Farhan Muhammad Farhan Nurul Izzah Az Zahra Patmawati Patmawati Patmawati Patmawati, Patmawati Pratama, Ahmad Rasyid Redho Renisya Kusnadi Sri Maryati Sri Maryati Syafira, Nabila Tjandrakirana, Rina Vivi Usmayanti