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All Journal Jurnal Pendidikan Akuntansi Indonesia Indonesian Journal of Economics and Bussiness Ekonomi Bisnis Kinerja Journal The Winners Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Proceeding International Conference on Information Technology and Business JURNAL RELASI STIE MANDALA JEMBER Islamic Ecomonics Journal International conference on Information Technology and Business (ICITB) I-ECONOMICS: A Research Journal on Islamic Economics Walisongo: Jurnal Penelitian Sosial Keagamaan Diponegoro Law Review Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Perspektif Ekonomi Darussalam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Economica: Jurnal Ekonomi Islam International Journal of Supply Chain Management NISBAH: JURNAL PERBANKAN SYARIAH Gorontalo Management Research Shirkah: Journal of Economics and Business JETL (Journal Of Education, Teaching and Learning) Majalah Ilmiah Bijak Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Revenue: Jurnal Manajemen Bisnis Islam Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam AL-FALAH : Journal of Islamic Economics Jurnal Terapan Manajemen dan Bisnis International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Bina Bangsa MANAJEMEN Journal of Islamic Economic and Business Research Share: Jurnal Ekonomi dan Keuangan Islam Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah International Journal of Science and Society (IJSOC) Salam (Islamic Economics Journal) Jurnal Manajemen Al Fiddhoh: Journal of Banking, Insurance, and Finance Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi AKUNESA Mabsya: Jurnal Manajemen Bisnis Syariah Robust: Research of Business and Economics Studies Akademika : Jurnal Pemikiran Islam Journal of Islamic Economics Lariba Jurnal Indonesia Sosial Sains KENDALI: Economics and Social Humanities Journal Research of Social Science, Economics, and Management Jurnal Akuntansi, Auditing dan Investasi (JAADI) Entrepreneurship and Small Business Research Jurnal Riset Manajemen Relasi : Jurnal Ekonomi Assyfa Journal of Islamic Studies Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ahlussunnah: Journal of Islamic Education Jurnal Audit, Pajak, Akuntansi Publik Al-Intaj: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Women, Education, and Social Welfare Islamic Economics Journal SITASI: Journal of Islamic Studies and Inclusive Education Economics and Digital Business Review
Tulus Suryanto
Universitas Islam Negeri Raden Intan Lampung
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QUALITY AUDIT IN BANKING INDUSTRY Suryanto, Tulus
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the relationship of professionalethics audittoward auditors opinion:auditorprofessionalismand dysfunctional behavior asintervening Variable. This research was conducted at thebankingindustryfirm in Bandar Lampung and auditors asthe sample. The data was collected by using aquestionnaire. This research represents the empirical testwhich used censuc sampling. Data analysis uses SEMAmos programs. Result of hypothesis examinationindicate that from three hypothesis raised, all of itaccepted. Accepted hypothesis 1, there is a positiverelation between professional ethics audittoward auditorsopinion:, hypothesis 2, auditorsprofessionalismis asmoderated variable professional ethics audittowardauditors opinion:. hypothesis 3, disfunctional behavior isas negative moderated variable professional ethicsaudittoward auditors opinion.KEYWORDS: Qoality Audit, Ethics Audit ,and SEMAmos Program
MANAJEMEN LABA PADA BANK SYARIAH DI INDONESIA: PERAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH Suryanto, Tulus
KINERJA Vol 18, No 1 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i1.520

Abstract

This study examined the role of the audit committee and the shari’ah supervisory board on earnings management in islamic banks in Indonesia. Research on islamic banking industry in Indonesia. The data used in this study were derived from secondary data that is derived from the quarterly reports of banking in the year 2010 to 2012. This study is an empirical test using secondary data. Results of the study confirms the two hypotheses were examined: the size of the audit committee in preventing acts earnings management in islamic banks significant positive effect. this is attested by p value 0.008; 2; The size of the shari’ah supervisory board was not able to reduce the amount of earnings management in islamic banks. Based on the results of hypothesis testing found that the variable sharia supervisory board has no effect. This may be due to the shari’ah supervisory board to meet the regulations of Bank Indonesia only. Keywords: audit committee, shari’ah supervisory board and management profit
PENGARUH ACCOUNTING DISCLOSURE, ACCOUNTING HARMONIZATION DAN KOMITE AUDIT TERHADAP KUALITAS LABA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI) Suryanto, Tulus
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.546 KB) | DOI: 10.24912/ja.v20i2.53

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan akuntansi, akuntansi harmonisasi dan pemeriksaan committies untuk mendapatkan kualitas. Penelitian ini dilakukan untuk perusahaan manufaktur yang terdaftar di excange saham dari 2009 sampai 2013. Berdasarkan sampel mengumpulkan menggunakan purposive sampling untuk mendapatkan sampel dari 48 perusahaan. Analisis data menggunakan program SPSS dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan akuntansi belum berpengaruh ke pendapatan quality.In sisi lain, akuntansi harmonisasi dan pemeriksaan committies memiliki efek positif untuk mendapatkan kualitas.This research aims to examine the effect of accounting disclosure, accounting harmonization and audit committies to earning quality. This research was conducted to manufacturing company listed on the stock excange from 2009 until 2013. Based on sample collecting using purposive sampling to obtain a sample of 48 companies. Data analysis uses SPSS programs with multiple regression analysis. The result showed that accounting disclosure hasn’t effect to earning quality.In other hand, accounting harmonization and audit committies have a positif effect to earning quality.
Comparing Cost Leadership Strategy with Differentiation Strategy towards Firm Performance on Jakarta Islamic Index surono, Surono; Suryanto, Tulus; Anggraini, Erike
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 21, No 1 (2020): The Winners (In Press)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v21i1.5963

Abstract

The research aimed to examine the effect of cost leadership strategy and differentiation strategy on company’s performance. It was conducted in companies listed in the Jakarta Islamic Index from 2014 to 2018. Purposive sampling was used to obtain samples from 12 companies. Analysis was done by multiple linear regression with the help of the IBM SPSS 23 statistical program for windows with a quantitative descriptive approach. The results show that the cost leadership strategy influences company’s performance compared to differentiation strategy. The implementation of a low-cost strategy is significantly relevant to the condition of people who are sensitive to price and are not much aware about brand products in decision making. The design of a unique item model does not determine success in marketing a product, the relative price offered is quite high and only in certain market segments the product is of public interest. Product quality is defeated by the quantity of goods, people prefer how much goods are obtained than the durability of the products consumed.
The Implementation of Ijtihād Jamā'iy in MUI's Fatwa Commission Bahrudin, Moh.; Suryanto, Tulus; Aslam, Mohd Mizan bin Mohammad
Walisongo: Jurnal Penelitian Sosial Keagamaan Vol 28, No 2 (2020)
Publisher : LP2M - Universitas Islam Negeri (UIN) Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ws.28.2.6293

Abstract

The Holy Quran and Sunnah contain universal values that require correct reasoning to be understood and applied by the Muslims. In this context, the scholars have been justified by Allah Almighty to undertake the ijtihād and ijmā’. This study aims to describe the ijtihād jamā’iy (collective ijtihād theory), as well as to analyze the imple­mentation of ijtihād jamā’iy at MUI’s Fatwa Commission in Lampung. This study is a combination of literature and field research. The data were obtained through literature studies of books, articles, and journals in related issues. Besides, the authors also interviewed MUI members to gain deeper information. Theoretically, the contemporary ijmā’ process can be pursued by an independent forum to conduct studies until a consensus is obtained from the majority of the participants. The panel must involve all religious elements in a representative manner. The practice of establishing Islamic law carried out by MUI’s Fatwa Commission of Lampung Province is in accordance with the concept of ijtihād jamā’iy in the science of uṣūl fiqh. This analysis is important so that people have a high level of compliance after knowing that the MUI Lampung fatwa is ijma, which in fact is one of the sources of Islamic law.
REFLEKSI HUKUM ZAKAT DIGITAL PADA BAZNAS DALAM RANGKA PENINGKATAN KESEJAHTERAAN MUSTAHIK Pertiwi Utami; Tulus Suryanto; Ruslan Abdul Ghofur; M Nasor
Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Vol 11, No 1 (2020): SURYA KENCANA SATU
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jdmhkdmhk.v11i1.5608

Abstract

Peneliti melakukan kajian pengetahuan hukum digital zakat pada Badan Amil Zakat Nasional (BAZNAS) Pusat di Indonesia. Penelitian ini bertujuan untuk mengetahui bagaimana pendekatan hukum Islam terhadap penggunaan layanan digital zakat dan bagaimana implementasi prinsip-prinsip pengelolaan yang baik pada manajemen zakat digital. Dengan menggunakan metodologi hukum Islam, peneliti ingin memberikan wawasan baru dari segi kajian hukum ekonomi dan keuangan syariah dengan pendekatan tersebut. Dari hasil analisis dan pembahasan, mengungkapkan bahwa hukum penggunaan teknologi digital sendiri diperbolehkan dan tidak bertentangan dengan prinsip-prinsip syariah, selama serta tidak mengandung unsur-unsur kemudharatan bagi penggunanya. Sedangkan implementasi prinsip-prinsip syariah pada digital zakat baik penghimpunan dan penyaluran zakat sudah cukup baik.
IMPLEMENTASI MANAJEMEN WAKAF PADA LEMBAGA SOSIAL KEAGAMAAN Ali Mustofa; Tulus Suryanto; Ruslan Abdul Ghofur
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 6, No 2 (2020): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jped.v6i2.15207

Abstract

Penelitian ini ingin melihat salah satu lembaga sosial keagamaan  yang dikelola oleh masyarakat sehingga berkembang serta menjadi salah satu instrumen kontributif terhadap kesejahteraan masyarakat, yaitu majlis wakaf Pimpinan Wilayah Muhammadiyah (PWM) Lampung. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah  purposive sampling. Saat ini terdapat 14 wilayah yang dikelola sedangkan peneliti menggunakan wilayah Bandar Lampung sebagai objek penelitian. Dari hasil penelitian diperoleh hasil bahwa managemen wakaf  pada PWM Lampung dilakukan dengan konsep pengoptimalisasian asset wakaf yaitu dengan adanya proses penghimpunan, pemeliharaan, dan pendayagunaan terhadap aset wakaf, sehingga memberikan dampak positif terhadap pendapatan masyarakat perserikatan Muhammadiyah, namun peningkatan pendapatan tersebut belum dapat  memberikan dampak yang signifikan, meskipun terdapat peningkatan pendapatan, namun peningkatan pendapatan tersebut belum memenuhi standar kesejahteraan.Kata Kuci : Managemen,Wakaf, Kesejahteraan
The Effect of Islamic Financial Literation And Financial Technology On Islamic Financial Inclusion Basrowi Basrowi; Tulus Suryanto; Erike Anggraeni; Muhammad Nasor
AL-FALAH : Journal of Islamic Economics Vol 5, No 2 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v5i2.1669

Abstract

Purpose: The purpose of this study was to determine the magnitude of the influence of Islamic financial literacy and Islamic financial technology on the inclusion of Islamic finance in students in Lampung Province both partially and simultaneously.Design Methods:The method used is a survey method. The population of this study is all smester V students and above in Islamic Economics Study Program, Islamic Banking. and sharia accounting in all State and Private Universities in Lampung Province, totaling 3080 people. The sampling technique used is proportional grain sampling, as much as 10% of the population of 308 people. Data collected using surveys, with google form. The collected data were analyzed using simple and multiple regression analysis.Findings:Based on the results of the analysis it can be concluded, first, there is a positive and significant influence between the literacy of Islamic finance on Islamic financial inclusion. Second, there is a positive and significant influence between Islamic financial technology on Islamic financial inclusion. Third, there is a positive and significant influence between Islamic financial literacy and Islamic financial technology together on Islamic financial inclusion.Originality Value: Of the two independent variables, sharia financial literacy variables contributed more than sharia financial technology variables to sharia financial inclusion.
Islamic Work Ethics and Audit Opinions: Audit Professionalism and Dysfunctional Behavior as Intervening Variables Tulus Suryanto
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 8, No 1: January 2016
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.151 KB) | DOI: 10.15408/aiq.v8i1.2508

Abstract

This study examinesthe relationship between Islamic work ethics and auditors’ opinion, focusing onthe aspects of audit professionalism and dysfunctional behavior as interveningvariables. The research involved in Internal Auditors working of Islamic Bankingindustry in Sumatra Island. A questionnaire was used for data collection. Thestudy represents the empirical test employing census sampling. The data collectedwere analysed using Amos. The results of the study confirmed the three hypothesesexamined: there is a positive corelation between Islamic work ethics and auditors’opinions; auditors’ professionalism is an intervening variable of the correlationbetween Islamic work ethics and auditors’ opinions and dysfunctional behavioris a negative intervening variable of the correlation between Islamic Work Ethicsand auditors’ opinionsDOI: 10.15408/aiq.v8i1.2508
PERAN KOMITE AUDIT, DEWAN KOMISARIS DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD SERTA IMPLIKASINYA DALAM PENINGKATAN KINERJA PERUSAHAAN (Survei pada Emiten Manufaktur Di Bursa Efek Indonesia) Tulus Suryanto
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

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Abstract

This research was purposed to test and analyze the roles of audit committee, board of commissioner, and internal audit in preventing fraud and its implications in improving firm’s performance. Population in this research was manufacture listed in Indonesia Stock Exchange and samples were taken using simple random sampling. The population was 136 manufacture firms, and using Slovin Formula, samples were 102. The data type in this research was primary data taken from questionnaire distribution to all respondents; they were members of audit committee, board of commissioner, and internal audit.  All data were analyzed using path analysis with LISREL 8.70 PROGRAM.            The exogenous variables were the roles of audit committee, board of commissioner, and internal audit. The endogenous variables were fraud prevention and firm’s performance improvement. This research showed the positive correlation between the roles of audit committee, commissioner board, and internal audit in preventing fraud and in improving performance of manufacture listed in Indonesia stock exchange. This positive correlation occurred because of the synergy of roles of audit committee, board of commissioner, and internal audit to conduct monitoring roles to the executive tasks. Then, their roles simultaneously had positive roles in preventing fraud. This indicated that the more effective the roles of audit committee, board of commissioner, and internal audit would able to prevent fraud occurring in firms. In other words the roles of audit committee board of commissioner, and internal audit simultaneously or partially affect the fraud prevention, and had implication to the performances of manufacture listed in Indonesia stock exchange.
Co-Authors Abdul Hadi1, Abdul Razak Abdul Rahmat Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi, Abdul Razak Abidin Abidin Ahmad Hazas Syarif Ahmad Yusup Ahmad, Roslizawati Ali Mustofa Alya Mirdani Amanatun Nisfah Nurun Nikmah Andri Andri Apun Syaripudi ARIF KURNIAWAN Aripin Arvin Isnandar Aslam, Mohd Mizan Aslam, Mohd Mizan bin Mohammad Atikah Ayu Lestari Aulia Mutiara Salma Bahrudin, Moh. Bambang Suryanto Basrowi Basrowi Basrowi Basrowi Basrowi Basrowi Buono, Kulup Bina Cahya Mia Azizah Citra Etika Citra Etika Daniel Beltsazar Armagatlie Dinda Fali Rifan Dinda Utami Dita Eka Oktaviani Drs. Effendi, M.Hum Dwitami, Yuska Supra Eddy Yap Tat Hiung Erike Anggraeni Erike Anggraini Erike Anggraini Erna Maulina Fadhilah, Kharisma Nurul Faridzi, Muhammad Aldi Faurani I Santi Singagerda Fauzi Febrian Maulana Putra, Febrian Maulana Firqotus Sa'idah ghina Ulfa Saefurrahman Hanif Hanif Hanif Hanif Hanif Hanif Hendrata Yudha Wardana Heni Noviarita Iis Rahmawati Indahsari, Leny Jahani Juhary Ali Juhary Ali Juhary Ali Juhary Ali Junaina Kharisma Nurul Fadhilah Khavid Normasyhuri Khumaidi Ja’far Koderi Kulup Bina Buono Kurniawan, Dwi Agus Larasati, Ayuning Lis Yulitasari M. Iqbal M. Nasor, M. Mahfud, Aziz Hanif Mardhiyah Hayati Margo Purnomo Meilia Risna Melgasari, Diny Moh Bahrudin Mohd Mizan bin Mohammad Aslam Muhammad Aldi Faridzi Muhammad Haseeb Muhammad Iqbal Muhammad Iqbal Fasa Muhammad Nasor Muhammad Nasor, Muhammad Munawar, Agus Mutiara Eka Putri Mutiara Eka Putri Mutiara Eka Putri Nira Hariyatie Hartani Nur Azizah Zuhriyah Nurhayati Nurhayati Nurwijayanti Pertiwi Utami Pertiwi Utami Pertiwi Utami Pertiwi Utami Puspita, Sari Maylina Rahmawati, Iis Raizky Rienaldy Pramasha Rara Hardianti Reza Ronaldo Ria Atika Riza Prayoga Ronaldo, Reza Ronia Eka Wulandari Ruslan Abdul Ghofur Saefurrahman, ghina Ulfa Safitri Agustina SARI, YESSI AVITA Satria, Chandra Sefta Kurniawansyah Sefta Kurniawansyah Kurniawansyah Siti Arifah Siti Patimah Sudjana, Jesscia Christina Surono surono Surono Surono Surono Surono Syafrimen Syafril Syamsul Hilal Syamsul Hilal Syarif, Hazas Tarik Mohammed Al Azzam Tat Hiung, Eddy Yap Tat Hiung, Eddy Yap Umi Khulsum Umi Khulsum Utami, pertiwi Wahyu Febriana Wiwin Yustina Wulandari, Ronia Eka Yuli Astuti Yuli Astuti Yulistia Devi Yulistia Devi Yunika, Cindy Putri