Articles
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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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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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
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DOI: 10.31967/relasi.v18i2.589
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
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DOI: 10.26737/jetl.v4i2.1746
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
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DOI: 10.24912/ja.v20i2.53
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)
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DOI: 10.32678/ijei.v11i2.158
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
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DOI: 10.32662/gomares.v3i1.889
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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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
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DOI: 10.20885/jielariba.vol7.iss2.art1
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
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DOI: 10.22515/shirkah.v8i1.540
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.