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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 JABE (Journal of Accounting and Business Education) 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 Gorontalo Management Research Shirkah: Journal of Economics and Business JETL (Journal Of Education, Teaching and Learning) 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 Mabsya : Jurnal Manajemen Bisnis Syariah Economics and Digital Business Review 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 Salam (Islamic Economics Journal) 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 Jurnal Akuntansi, Auditing dan Investasi (JAADI) Entrepreneurship and Small Business Research Jurnal Riset Manajemen Relasi : Jurnal Ekonomi Jurnal Media Akademik (JMA) Ahlussunnah: Journal of Islamic Education Jurnal Audit, Pajak, Akuntansi Publik Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
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Interaction between Supply Chain Management and Management Accounting Practices for Preventing Fraud to Firm’s Performance Tulus Suryanto
International Journal of Supply Chain Management Vol 7, No 5 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Although several studies have been carried out on Management Accounting Practices (MAP) and Supply Chain Management (SCM) but separately, without looking at their synergic role in an organization. Similarly, studies have examined impact of fraud and corruption on a firms performance but none has measured the impact of Management Accounting Practices or Supply Chain Management singularly or in a combined role on Firm Performance (FPP). This study aims at understanding the interaction of Management Accounting Practices and Supply Chain Management for preventing fraud for ensuring a firm performance. Hence, this study attempts to examine the mediating role of Supply Chain Management in explaining the relationship between Management Accounting Practices and Firm Performance for the purpose of preventing fraud. Data for the study was collected through a questionnaire distributed to 60 financial institutions in Indonesia which included banks, insurance, finance and leasing companies. The respondents were mainly manager level executives. The collected data was analyzed through SEM Smart PLS Package. Pearson correlation coefficients were obtained to test the hypotheses of the study. Results revealed positive relationship between Management Accounting Practices and Supply Chain Management and a positive relationship between Management Accounting Practices and Firm Performance. The study also revealed that Supply Chain Management could be used to mediate the relationship between Management Accounting Practices and Firm Performance and this interaction could be utilized to prevent fraud. These findings support the theoretically expected positive relationship between Supply Chain Management and Firm Performance. Additionally, the results of the study also reiterate the theoretical role of Supply Chain Management to consolidate Management Accounting Practices. The findings would be useful for financial managers in banking and insurance sector to consider Supply Chain Management in determining their key performance indicators (KPIs) of the firm.
The Correlates of Developing Green Supply Chain Management Practices: Firms Level Analysis in Malaysia Tulus Suryanto; Muhammad Haseeb; Nira Hariyatie Hartani
International Journal of Supply Chain Management Vol 7, No 5 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Over all businesses are ever changing competition environment, organization are always required to make modification internally and externally to compete globally successfully into marketplace. Supply chain management is key sources for firms to gaining superior performance. The basic purpose of this paper is to examine the level of association between the two indicators management support and their organization learning with the concept of green supply chain management environment. Supply chain is globally increasingly important concerns for all business and challenge for them are logistics management. Total quality management (TQM) and environmental management come from firms experiences and procedure of organizational learnings. This study computed positive significant relationship with organizational learning mechanism; support of organization and GSCM practices adopted controlled variables from organizations size, regulations of country perspective, cost pressure by organization, practices of industry at different levels. Over all findings and implications of logistics management are discussed.
Dampak Dana Desa Terhadap Kemiskinan Dengan Pendekatan Indikator Sustainable Development Goals (SDGs) : Tinjauan Ekonomi Islam Khavid Normasyhuri; Tulus Suryanto; Riza Prayoga
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.589

Abstract

Poverty is a major problem, especially in various regions. In the pillar program rolled out by the United Nations, poverty is the main material for discussion and the subject to be resolved in the sustainable development program or SDGs. Poverty is still a very heavy burden and an endless problem for Tempel Rejo Village, which is part of the Pesawaran Regency. The government realizes programs to eradicate poverty through village funds. The Village Fund is utilized in the implementation of the establishment of BUMDes as a place and forum where its activities are able to increase community income. Researchers try to study to see how much influence village funds have on poverty in Tempel Rejo Village for the 2015-2020 period based on an Islamic economic perspective. This research is included in quantitative with associative properties. The data used are in the form of secondary data from BPS and the Tempel Rejo Village Report. The statistical tool used is SPSS 21. The test used is the T-Test and R2-Test to see how much village funds affect the poverty of Tempel Rejo Village for the 2015-2020 period. The results in this study found the fact that village funds had a major influence on poverty that occurred in Tempel Village for the 2015-2020 period with a numerical value of 72%. The Tempel Rejo Village Fund, one of which is used for the program for the establishment of BUMDEs which is named BUMDEs Sumber Rejeki and currently BUMDes Sumber Rejeki, Tempel Rejo Village continues to grow and of course has a business in the economic field both in terms of savings and loan businesses, in terms of agricultural businesses and starting penetrated into the business sector in the field of animal husbandry. BUMDes have certainly opened the way and the opportunity to direct society to be more useful and this is stated in the Qur'an that if our intention is to work for worship then Allah will bestow and elevate our status. Keywords: Village Fund, Poverty, SDGs and Islamic Economy
Strategy Analysis of Financing Management Quality toward Performance Improvement of Islamic Higher Education in Lampung Tulus Suryanto; Siti Patimah
JETL (Journal of Education, Teaching and Learning) Vol 4, No 2 (2019): Volume 4 Number 2 September 2019
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.65 KB) | DOI: 10.26737/jetl.v4i2.1746

Abstract

The purpose of this study was to determine the formulation of strategies for improving the quality of management performance at Islamic Higher Education in Lampung, knowing the planning process and implementation of strategies carried out by Islamic Higher Education in Lampung, knowing leadership and management behavior in meeting the expectations of Islamic University Stakeholders in Lampung and knowing the suitability of the quality of the management performance of the preferences of the Management Stakeholders and Staff of Islamic Universities in Lampung. Data collection techniques in this study used a questionnaire and data analysis techniques with a qualitative approach. The results showed that the two Universities in Lampung in the formulation of strategies for improving the quality of performance have not been systematic, changes in the strategic environment have not been followed by proactive steps; the process of implementing the strategy has not been carried out maximally in the allocation of available resources; based on strategic management, the two institutions are still influenced by bureaucratic culture and low adjustments to change; Islamic tertiary institutions in Lampung have negative or maximum gaps in the role of leadership.
PENGARUH ACCOUNTING DISCLOSURE, ACCOUNTING HARMONIZATION DAN KOMITE AUDIT TERHADAP KUALITAS LABA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI) Tulus Suryanto
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 | 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.
EVALUATION OF DUAL BANKING SYSTEM IN BANKING IN INDONESIA Amanatun Nisfah Nurun Nikmah; Tulus Suryanto; Surono Surono
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 11, No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1422.551 KB) | DOI: 10.32678/ijei.v11i2.158

Abstract

Evaluation of Dual Banking System in Indonesia. Dual Banking System is the application of two banking systems in one banking institution, namely conventional banking and Islamic banking. Indonesia can optimize the dual banking system through strength share and weakness cover, namely Islamic banks are generally superior in terms of a more stable system in the face of market changes but have deficiencies in infrastructure, whereas conventional banks have large market and capital access and more infrastructure complete, but very vulnerable to crises due to the negative factors of economic integration which are already very strong. The superiority of the dual banking system concept is seen in two separate systems that operationally do not affect each other, but have one common goal, namely financial stability that supports economic growth. So, to achieve this goal the two systems can work together in external factors such as access to capital, infrastructure, supervision or clearing systems that can help interbank liquidity.
PENGARUH ETIKA BISNIS ISLAM DAN KOMPENSASI TERHADAP PENINGKATAN KINERJA KARYAWAN PERUSAHAAN PROPERTI DI PROVINSI LAMPUNG Muhammad Iqbal Fasa; Siti Arifah; Tulus Suryanto; Khumaidi Ja’far
Gorontalo Management Research Vol 3, No 1 (2020): Gorontalo Management Research
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.242 KB) | DOI: 10.32662/gomares.v3i1.889

Abstract

Munculnya wacana tentang etika bisnis tak lain dikarenakan realitas di lapangan menunjukkan berbagai penyimpangan dalam dunia bisnis, khususnya dalam mengabaikan nilai-nilai moralitas. Tujuan penelitian untuk mengetahui berapa besar pengaruh Etika Bisnis Islam dan Kompensasi terhadap Kinerja Karyawan pada perusahaan Property di Lampung. Sampel yang digunakan penelitian ini sebanyak 135 responden karyawan property dan real estate di provinsi Lampung. Hasil penelitian menyatakan: (1) Terdapat pengaruh yang signifikan Etika Bisnis Islam terhadap Kinerja Karyawan Perusahaan sektor peroperty dan real estate di Provinsi Lampung. (2) Terdapan pengaruh yang signifikan Kompensasi terhadap Kinerja Karyawan Perusahaan sektor peroperty dan real estate di Provinsi Lampung. (3) Etika Bisnis Islam dan Kompensasi terhadap Kinerja Karyawan Perusahaan memiliki pengaruh yang signifikan.  Kata Kunci: Etika Bisnis Islam, Kompensasi, Kinerja Karyawan The emergence of discourse about business ethics is none other than reality in the field showing a variety of irregularities in the business world, especially in ignoring the values of morality. The purpose of this study was to determine how much influence the Islamic Business Ethics and Compensation had on Employee Performance in Property companies in Lampung. The sample used in this study were 135 respondents in property and real estate employees in Lampung province. The results of the study stated: (1) There is a significant influence of Islamic Business Ethics on Company Employee Performance in the peroperty and real estate sector in Lampung Province. (2) There is a significant influence of Compensation on Company Employee Performance in the peroperty and real estate sector in Lampung Province. (3) Islamic Business Ethics and Compensation on Company Employee Performance has a significant influence. Keywords: Islamic Business Ethics, Compensation, Employee Performance 
QUALITY AUDIT IN BANKING INDUSTRY Tulus Suryanto
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Proceeding International Conference on Information Technology and Business

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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
Retracted: Analysis of Impact of CAR and ISR on ROA of Sharia Banks Listed on JII for the 2015-2019 Period Yuli Astuti; Tulus Suryanto; Heni Noviarita; Surono Surono
Journal of Islamic Economics Lariba Vol. 7 No. 2 (2021)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol7.iss2.art1

Abstract

The purpose of this research is to find out whether there is an effect of Capital Adequacy Ratio and Islamic Social Responsibility on Return On Assets both in terms of partial and simultaneous testing. Collecting data in this study is to use secondary data from the financial statements of Islamic companies listed on the Jakarta Islamic Index. By using two blades of analysis, namely simple linear regression analysis and multiple linear regression analysis. Based on the results of simple regression analysis, it is known that partially CAR affects ROA and partially ISR affects ROA. Then simultaneously CAR and ISR influence ROA. Therefore, the role of profit in the company has an influential role, because the main objective of the company's operations is to achieve maximum profit. Information on profit achievement is not only useful for external parties such as the public as users of Islamic financial institutions as service companies and internal parties as parties who carry out or run the company in order to determine steps how to run the company to make a profit. Retraction Notice: This article is retracted on April 17, 2022, after Editor in Chief found out that the same manuscript has been published in other journals: https://doi.org/10.19109/ieconomics.v7i2.8983 and https://doi.org/10.24090/mabsya.v3i2.4857
Unpacking the Impact of Customer Perceived Value and Competitive Advantage on Customer Loyalty: The Mediating Role of Trust Basrowi Basrowi; Juhary Ali; Tulus Suryanto
Shirkah: Journal of Economics and Business Vol. 8 No. 1 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v8i1.540

Abstract

New studies are needed to illuminate the factors that affect customer satisfaction when using sharia banking services in Indonesia. This is especially significant given the existing study gap regarding Indonesia's relatively low number of sharia bank customers, despite the country's predominantly Muslim population. Instead, many of them prefer to use conventional banks, highlighting the need for a deeper understanding of the reasons behind this trend. This study examined the impact of customer perceived value and competitive advantage on customer loyalty mediated by trust. This investigation employed a quantitative methodology to examine the relationship between consumers' perceived value, competitive advantage, trust, and customer loyalty. The participants of this study were selected from the customer of Bank Syariah Indonesia (BSI), and data were collected through a questionnaire. The sample size was 210, and the researchers utilized random sampling to select participants. To analyze the collected data, the researchers employed structural equation modeling (SEM) analysis. The study results indicate that perceived value, competitive advantage, and trust significantly impact customer loyalty. This study also shows the mediating role of trust in the relationship between variables.
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 Ahmad, Roslizawati Ali Mustofa Amanatun Nisfah Nurun Nikmah Andri Andri Apun Syaripudi ARIF KURNIAWAN Aripin Aslam, Mohd Mizan Aslam, Mohd Mizan bin Mohammad Bahrudin, Moh. Basrowi Basrowi Basrowi Basrowi Basrowi Basrowi Buono, Kulup Bina Citra Etika 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 Fadhilah, Kharisma Nurul Faridzi, Muhammad Aldi Fauzi Fauzi Febrian Maulana Putra, Febrian Maulana Firqotus Sa'idah ghina Ulfa Saefurrahman Hanif Hanif Hanif Hanif Hanif Heni Noviarita Iis Rahmawati Indahsari, Leny Juhary Ali Juhary Ali Juhary Ali Juhary Ali Kharisma Nurul Fadhilah Khavid Normasyhuri Khumaidi Ja’far Koderi Kulup Bina Buono Larasati, Ayuning Lestari, Atikah Ayu Lis Yulitasari M. Nasor, M. Mahfud, Aziz Hanif 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 Nira Hariyatie Hartani Nurhayati Nurhayati Nurwijayanti Pertiwi Utami Pertiwi Utami Puspita, Sari Maylina Rahmawati, Iis Raizky Rienaldy Pramasha Ria Atika Riza Prayoga Ronia Eka Wulandari Ruslan Abdul Ghofur Saefurrahman, ghina Ulfa Salma, Aulia Mutiara SARI, YESSI AVITA Sefta Kurniawansyah Singagerda, Faurani Santi Siti Arifah Siti Patimah Sudjana, Jesscia Christina Surono Surono Surono Surono Surono surono Syafrimen Syafril Syamsul Hilal Syamsul Hilal Syarif, Hazas Tat Hiung, Eddy Yap Tat Hiung, Eddy Yap Umi Khulsum Utami, pertiwi Wiwin Yustina Wulandari, Ronia Eka Yuli Astuti Yuli Astuti Yulistia Devi Yulistia Devi Yunika, Cindy Putri