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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

Tulus Suryanto

Universitas Islam Negeri Raden Intan Lampung

Author-ID : 395285

Religion Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Transportation Other

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Studi Komparasi Tantangan Pelaksanaan Audit di Nigeria dan China Yulitasari, Lis; Suryanto, Tulus
Jurnal Akuntansi Vol 12 No 2 (2024): AKUNESA (Januari 2024)
Publisher : Universitas Negeri Surabaya

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

Audit merupakan instrumen kritis dalam memastikan transparansi dan integritas keuangan yang dalam pelaksanaannya dihadapkan pada berbagai hambatan yang perlu dipahami untuk meningkatkan efektivitasnya. Penelitian ini bertujuan untuk melakukan studi komparatif terhadap tantangan pelaksanaan audit di Nigeria dan China. Metode penelitian ini menggunakan pendekatan deskiptif dan komparatif dengan mengkaji berbagai literatur dan penelitian terdahulu. Hasil penelitian ini menunjukkan bahwa tantangan pelaksanaan audit di Nigeria yaitu ketidakpastian regulasi yang sering berubah, masalah korupsi yang signifikan, kurangnya transparansi dalam penyediaan informasi keuangan, keterbatasan infrastruktur dan teknologi, serta kurangnya sumber daya manusia yang berkualitas. Faktor-faktor ekonomi yang tidak stabil, perbedaan budaya, dan kurangnya kesadaran akan standar audit juga menjadi hambatan. Sementara itu, di China, ketidakpastian hukum dan regulasi yang berubah-ubah, kurangnya transparansi dalam pelaporan keuangan perusahaan, serta kontrol pemerintah yang dapat memengaruhi independensi auditor. Perbedaan budaya, bahasa, dan standar akuntansi juga menjadi hambatan, sementara fluktuasi ekonomi menambah risiko penilaian nilai aset dan kewajiban. Penelitian ini diharapkan dapat memberikan rekomendasi dan solusi yang dapat meningkatkan efisiensi dan kualitas audit di Nigeria dan China, serta memberikan wawasan penting bagi praktisi, pembuat kebijakan, dan akademisi di bidang ini.

ANALISIS CAR DAN ISR TERHADAP ROA PERBANKAN SYARIAH YANG TERDAFTAR DI JII PERIODE 2015-2019 Astuti, Yuli; Suryanto, Tulus; Noviarita, Heni; Surono, Surono
I-Economics Vol 7 No 2 (2021): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v7i2.8983

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.

The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings Dwitami, Yuska Supra; Suryanto, Tulus; Noviarita, Heni; Anggraeni, Erike
Mabsya: Jurnal Manajemen Bisnis Syariah Vol. 3 No. 1 (2021): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

This study aims to determine the effect of financial ratios, Sukuk structure, and corporate governance on the rankings of Sukuk issued by companies listed on the Sharia Securities List for the period 2014-2018. This study uses secondary data, namely financial reports and annual reports of companies listed in the 2014-2018 Sharia Securities List, Sukuk ranking data from the website of PT. PEFINDO and data on Sukuk were still circulating during the year of observation from the website of the financial services authority. A total of 34 Sukuk issued by companies listed on the Sharia Securities List during the study period became the population in this study. The sample obtained was 15 Sukuk during 5 years of observation, so that the final sample was obtained as many as 75 observation data. The research results prove that only the profitability ratio variable influences the Sukuk rating. Meanwhile, other variables, namely liquidity ratio, leverage ratio, activity ratio, Sukuk structure, and corporate governance, do not influence the Sukuk rating

Sustainable Innovation Strategies In Business and Management: Analysis Of Key Factors and Impact Yulitasari, Lis; Suryanto, Tulus; Hilal, Syamsul
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.107

Innovation has become a key element in business sustainability, and companies that can integrate sustainable innovation into their strategy have a better chance of surviving and growing in a rapidly changing environment. This research will explore key factors influencing the development and implementation of sustainable innovation strategies in various types of organizations, including internal factors such as innovation culture, leadership, and resources, as well as external factors such as regulatory pressures and consumer demands for sustainable products and services. This research method involves a qualitative with multiple-case study. This study highlights five critical success factors for implementing sustainable innovation strategies in companies: leadership commitment, dedicated divisions, substantial investments in internal capabilities, long-term collaboration with external stakeholders, and culture-fostering experimentation. The impacts include increased revenue from sustainable products, improved production efficiency, energy savings, emissions reduction, and enhanced local supplier chains, reinforcing the case for broader adoption. The implications of these findings include the importance of empirical data in convincing companies to adopt sustainable innovation strategies. Further research is recommended, especially in companies with a more advanced and radical level of maturity in implementing sustainability innovation strategies.

ANALYSIS OF TAX AVOIDANCE IN FINANCIAL STATEMENT FROM SHARIA ACCOUNTING PERSPECTIVE Indahsari, Leny; Suryanto, Tulus; Noviarita, Heni; Fasa, Muhammad Iqbal
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 1 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i1.8562

Tax evasion for companies in Indonesia is not a violation of the law where there are no civil sanctions. However, such activities are not justified in Islam. In Islam, an accounting system using Islamic sharia is a recording system that aims to get profits without any party feeling disadvantaged. The purpose of this study is to analyze tax scanning on financial statements from the perspective of Islamic accounting. The research method used in this study uses the Fixed Effect Model (FEM) with panel data from 2020-2022; the sample used is 10 company stocks included in the Jakarta Islamic Index. The results of FEM statistics showed that the company's profit variable, namely ROA, significantly negatively affected tax avoidance, and the company's sales growth variable significantly positively affected tax avoidance with a confidence level of 95 percent. Then the practice of tax avoidance in the perspective of Islamic accounting where the activity is not allowed because it will cause losses to other parties.

PATH ANALYSIS ORGANIZATIONAL COMMITMENT AND MICRO CULTURE AGAINST LEADERSHIP LECTURER IN HIGHER EDUCATION Suryanto, Tulus; Rahmat, Abdul
AKADEMIKA: Jurnal Pemikiran Islam Vol 23 No 1 (2018): Good Coorporate Governance dan Manajemen Lembaga Pendidikan Islam
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v23i1.1127

Abstract This study aims to examine organizational commitment and micro culture towards lecturer leadership. Population in this research is all lecturer at State University of Gorontalo, obtained by sampel counted 62 people by using random sampling technique. Data collection techniques used are, tests, questionnaires and documents. Data analysis technique used is inferential analysis. Test of normality of regression data, test of regression coefficient significance, linearity test of regression equation, and hypothesis test using path analysis. The results showed that: (1) there is a direct influence of organizational commitment from the calculation of coefficient value of path X1 to Y obtained value = 0.615. Based on the results of the calculation of the significance of the path coefficient obtained tcount = 8.023 and ttable = 2.001 at the level of significance a = 0.05 with degrees of freedom (db) = 59. Because the value of tcount = 8.023> ttable = 2,001 it is concluded that the coefficient of path X1 to Y is significant; (2) there is direct influence of campus micro culture from calculation of coefficient value of path X2 to Y obtained value = 0,363. Based on the results of the calculation of the significance of the path coefficient obtained tcount = 4.759 and ttable = 2.001 at the level of significance a = 0.05 with degrees of freedom (db) = 59. Because the value of tcount = 4.759> ttable = 2,001 it is concluded that the coefficient of path X2 to Y is significant; (3) there is direct influence of organizational commitment to micro culture from result of calculation of coefficient value of path X1 to X2 obtained value = 0,753. Based on the calculation of significance test the path coefficient obtained tcount = 8.852 and ttable = 2,000 at the level of significance a = 0.05 with degrees of freedom (db) = 60. Because the value of tcount = 8.852> ttable = 2,000 it is concluded that the coefficient of path X1 to X2 is significant. Thus, the lecturer's leadership can be improved through organizational commitment and campus micro culture so that lecturers continue to improve their performance. Keywords: Organizational Commitment, Micro Culture, and Leadership Abstrak Studi ini ditujukan untuk mengkaji komitmen organisasi dan budaya mikro terhadap kepemimpinan dosen. Populasi dari penelitian ini adalah semua dosen Universitas Negeri Gorontalo dengan sampel sebanyak 62 yang ditentukan secara acak. Data penelitian dikumpulkan melalui tes, kuesioner, dan dokumen. Data dianalisis secara inferensial menyakup tes normalitas regresi, tes signifkansi koefisien regresi, tes linearitas dan ekuasi regresi, dan analisis jalur untuk pengujian hipotesis. Hasil penelitian menunjukkan: (1) terdapat hubungan langsung antara komitmen organisasi berdasar perhitungan koefisien analisis jalur X1 terhadap Y dengan nilai 0,615. Hasil perhitungan signifikansi analisis jalur didapatkan t-hitung 8,023 dan t-tabel 2,001 pada tingkat signifikansi 0,05 dengan derajat kebebasan 59. Karena t-hitung > t-tabel, disimpulkan bahwa koefisiensi jalur X1 terhadap Y adalah signifikan; (2) terdapat hubungan langsung antara budaya mikro kampus berdasar perhitungan nilai koefisien jalur X2 terhadap Y sebesar 0,363. Hasil perhitungan signifikansi koefisien analisis jalur didapatkan t-hitung 4,759 dan t-tabel 2,001 pada tingkat signifikansi 0,05 dengan derajat kebebasan 59. Karena t-hitung > t-tabel, disimpulkan bahwa koefisiensi jalur X2 terhadap Y adalah signifikan; (3) terdapat hubungan langsung antara komitmen organisasi terhadap budaya mikro berdasar perhitungan nilai koefisien jalur X1 terhadap X2 sebesar 0,753. Hasil perhitungan signifikansi koefisien analisis jalur didapatkan t-hitung 8,852 dan t-tabel 2,000 pada tingkat signifikansi 0,05 dengan derajat kebebasan 60. Karena t-hitung > t-tabel, disimpulkan bahwa koefisiensi jalur X1 terhadap X2 adalah signifikan. Dengan demikian, kepemimpinan dosen dapat ditingkatkan melalui komitmen organisasi dan budaya mikro kampus sehingga para dosen dapat terus meningkatkan kinerja mereka. Kata kunci: komitmen organisasi, budaya mikro, dan kepemimpinan

Analysis of the Application of Sharia Principles and Service Quality on Consumer Decisions to Stay at Hotel Syariah Mutiara Eka Putri; Tulus Suryanto; Hanif Hanif
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4492

The demands of tourists to obtain Sharia-compliant hotel facilities and services have encouraged hoteliers to develop Sharia hotel concepts. This research aims to analyze the influence between the application of Sharia principles and service quality on consumers' decisions to stay at Sharia hotels. Quantitative research methods were used to collect data through surveys of consumers who had remained at the Syariah Rossa Ono Hotel, West Lampung Regency. The data obtained was analyzed using appropriate statistical techniques to understand the influence of the application of sharia principles and service quality on consumer decisions. The results of the analysis show that the application of Sharia principles and service quality have a significant influence on consumers' decisions to choose to stay at a Sharia hotel (p value = 0,000). The implication of this research is the importance of Sharia hotels to pay attention to and improve the application of Sharia principles and service quality to increase consumer attractiveness and trust. This study contributes to understanding the factors that influence consumer preferences in the context of Sharia hotels. It directs the hotel industry to increase its competitiveness in a competitive market.

Analysis of Sharia Compliance and Islamic Corporate Identity Impact on Financial Performance: Evidence from Indonesian Islamic Banks (2019-2022) Puspita, Sari Maylina; Suryanto, Tulus; Iqbal, Muhammad
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v1i1.10827

This study examines the relationship between Sharia compliance measures, Islamic corporate identity, and financial performance in Indonesian Islamic banks. Using panel data from seven Islamic commercial banks over the 2019-2022 period, the study employs three Sharia compliance indicators: Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), and Islamic Investment Ratio (IIR), along with Islamic Corporate Identity (ICI) as independent variables. Financial performance is measured through Return on Assets (ROA). The research utilizes panel data regression analysis with a fixed effect model validated through Chow and Hausman tests. Results indicate that PSR and ICI have significant negative effects on financial performance, while IIR demonstrates a significant positive influence. Interestingly, IsIR shows no significant impact on financial performance. The model explains 85.55% of the variation in financial performance, suggesting strong explanatory power. These findings provide valuable insights for Islamic banking regulators and practitioners in understanding the complex relationship between Sharia compliance, corporate identity, and financial performance in the Islamic banking sector.

Aligning Sharia-Based Empowerment with SDGs: Addressing Poverty and Inequality in Coastal Regions Suryanto, Tulus; Utami, Pertiwi; Ahmad, Roslizawati
Economica: Jurnal Ekonomi Islam Vol. 15 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.1.22935

A significant portion of coastal communities in Indonesia continues to experience extreme poverty. Addressing poverty is a key priority of the Sustainable Development Goals (SDGs), yet achieving equality and social justice remains challenging due to various obstacles. This study employs a literature review to explore the relationship between the SDGs and efforts to achieve equality and social justice, focusing on approaches to alleviate extreme poverty in coastal communities through Sharia-based community empowerment. The first finding highlights that the SDGs can serve as a tool to secure equality and social justice for coastal communities. The second finding suggests that a Sharia entrepreneurship approach, emphasizing the potential of these communities, can be implemented through government support, Sharia banking, and Sharia social financial institutions. The study concludes that the SDGs play an important role in achieving equality and social justice, supported by Sharia-based community empowerment initiatives. These findings are intended to provide guidance for stakeholders in developing community-centered empowerment strategies. This requires not only focusing on funding programs and policies but also on enhancing the capacity of human resources, particularly in Islamic business ethics, technology, and institutional development.

Pengaruh Biaya Operasional Dan Capital Intensity Terhadap Profitabilitas Dalam Perspektif Ekonomi Islam (Studi Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Periode 2020-2023) Yusup, Ahmad; Suryanto, Tulus; Etika, Citra
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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

Penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif, menggunakan data panel dari laporan harian dan tahunan perusahaan sub sektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2020-2023. Hasil penelitian menunjukkan bahwa biaya operasional dan capital intensity berpengaruh parsial terhadap profitabilitas, serta secara simultan dalam perspektif ekonomi Islam. Dalam Islam, biaya operasional harus berasal dari sumber yang halal, digunakan secara sesuai, serta dikelola secara efisien dan adil, mengikuti prinsip Al-Qur'an dan Hadits. Konsep pengembangan modal dalam ekonomi Islam memberikan arahan yang jelas untuk memastikan efisiensi dan keadilan dalam manajemen perusahaan. Temuan ini memberikan wawasan bagi perusahaan makanan dan minuman untuk meningkatkan profitabilitas sesuai dengan prinsip syariah.

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

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