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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 IQTISHADIA 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
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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

Abstract

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

Abstract

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): February - July
Publisher : STIE Amkop Makassar

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Abstract

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.
ANALISIS PERBADINGAN TANTANGAN AUDIT SYARIAH DI TURKI DAN BANGLADESH Mahfud, Aziz Hanif; Suryanto, Tulus
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Penelitian ini menginvestigasi tantangan audit syariah di Turki dan Bangladesh, dua negara dengan pertumbuhan ekonomi syariah yang pesat. Tantangan di Turki melibatkan dinamika ekonomi yang cepat berubah, minimnya auditor syariah domestik, dan kurangnya pemahaman praktik bisnis syariah di kalangan auditor konvensional. Di Bangladesh, masalahnya termasuk minimnya auditor syariah berpengalaman, kurangnya pelatihan teknis audit syariah, dan perbedaan budaya yang memengaruhi pemahaman prinsip syariah. Tujuan penelitian ini adalah menganalisis perbedaan tantangan audit syariah di kedua negara dan memahami dinamika yang memengaruhinya. Metode penelitian yang digunakan adalah studi deskriptif komparatif, dengan mengevaluasi temuan penelitian terdahulu dan sumber-sumber relevan. Analisis dilakukan terhadap literatur ilmiah, termasuk jurnal-jurnal terkemuka dan buku-buku teks. Hasil penelitian menunjukkan kompleksitas implementasi prinsip-prinsip syariah dalam praktik bisnis dan keuangan. Di Turki, ketergantungan pada auditor asing dan perbedaan budaya menciptakan hambatan, sementara di Bangladesh, keterbatasan sumber daya manusia dan perbedaan budaya menimbulkan tantangan tambahan. Perbandingan juga menyoroti peran regulasi dalam memengaruhi audit syariah. Kesimpulannya, upaya bersama dari pemerintah, lembaga keuangan, auditor, dan masyarakat diperlukan untuk mengatasi tantangan audit syariah. Pemahaman mendalam tentang konteks lokal dan budaya, serta upaya dalam kesadaran, pendidikan, dan pengembangan sumber daya manusia, menjadi kunci dalam menghadapi dinamika ekonomi syariah global.
The Influence of CHSE Implementation on the Economic Growth Potential Of Halal Tourism with Interest in Returning as a Moderating Variable Lis Yulitasari; Tulus Suryanto; Syamsul Hilal
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.3480

Abstract

As more muslim populations adopt halal lifestyles, the halal industry's growth is still on the rise. The tourism industry has become more aware of halal products, which are no longer limited to food and drink items. Indonesia has emerged as the top-ranked halal travel destination among the Organization of Islamic Cooperation (OIC) nations, according to the 2023 Global Muslim Travel Index (GMTI). Lampung province is one of the thirteen (13) provinces in Indonesia that have been developed to become halal tourism attractions. One of the key industries in Lampung Province that promotes the economic development of the area is tourism. The application of religion and CHSE can make travelers more interested in visiting these places again. The higher the interest of tourists in visiting again, the greater the potential for economic growth in the community. This research aims to determine and analyze the effect of CHSE implementation on the potential economic growth of halal tourism with an interest in returning as a moderating variable. This research uses a quantitative approach with an associative type. This research was conducted at the Liwa Botanical Gardens, West Lampung Regency, in September 2023. The population in this study were all tourists who had visited the Liwa Botanical Gardens, West Lampung Regency, with a sample of 132 people. The sampling technique used was accidental sampling. The instrument used was a questionnaire using Google Form media. Data analysis in this research uses smartPLS (Partial Least Squares). The results of this research show that there is an influence of CHSE implementation on interest in returning to visit. Meanwhile, the indirect interaction test results showed that interest in returning to visit was able to significantly moderate the relationship between CHSE implementation and potential economic growth. The results of this research will provide input for the regional government to create policies regarding regulations for tourist visitors in West Lampung Regency so that tourism can increase regional income for West Lampung Regency.
Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis Salma, Aulia Mutiara; Larasati, Ayuning; Melgasari, Diny; Suryanto, Tulus
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.2196

Abstract

Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits. Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue
THE EFFECT OF EMOTIONAL INTELLIGENCE ON SERVICE QUALITY WITH ORGANIZATIONAL CITIZENSHIP BEHAVIOR AS A MEDIATOR AMONG PADANG RESTAURANT WORKERS IN SOUTH JAKARTA Aripin, Aripin; Ali, Juhary; Suryanto, Tulus
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 3 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i3.321

Abstract

The purpose of this study is to look at how emotional intelligence affects the quality of restaurant service, as well as whether OCB plays an intermediary role in the relationship. If OCB proves to be a significant mediator, then emotional intelligence not only directly improves service quality but also encourages positive work behaviors   that contribute to better service. This study uses a quantitative approach. The data was obtained using a questionnaire distributed to 140 employees of Padang restaurants spread across South Jakarta. The results of the study show that emotional intelligence has not been able to improve the quality of service directly. However, emotional intelligence is able to increase OCB which in the end OCB is able to improve the quality of service. The findings of this study have explained that OCB has been proven to play a role as a mediator of emotional intelligence to service quality
PENGARUH TIME BUDGET PRESSURE (TBP) TERHADAP KUALITAS AUDIT Umi Khulsum; Tulus Suryanto; Juhary Ali
MANAJEMEN Vol. 3 No. 2 (2023): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i2.883

Abstract

This study aims to determine the effect of Time Budget Pressure (TBP) on audit quality using associative quantitative research methods. The sample consists of external auditors working at Public Accounting Firms (KAP) in the DKI Jakarta area. Data were collected through a survey with an ordinal scale-based questionnaire, and analyzed using statistical methods. The results showed that TBP has a significant positive effect on audit quality, with a T-statistics value of 2.353 and a p-value of 0.019. This finding indicates that TBP, which is optimally implemented, can improve the efficiency and effectiveness of the audit process. Auditors with high skills are able to utilize TBP to prioritize important tasks, increase focus, and find innovative solutions. this study also highlights the potential negative impacts of TBP if time pressure is excessive, such as decreased audit accuracy and depth, and increased stress on auditors. In extreme conditions, TBP can affect communication with clients and the overall quality of audit results. Therefore, a good time management strategy is important to mitigate this risk. This study provides insight into the importance of proper time planning and management to improve audit quality while maintaining auditor work balance.
Accountability of Governance and Sustainable Development Goals (SDGs) on Economic Growth in Village Fund Management According to the Perspective of Islamic Economics Kharisma Nurul Fadhilah; Tulus Suryanto; Ahmad Hazas Syarif
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i4.1665

Abstract

The purpose of this research is to investigate responsibility in the management of village funds from an Islamic viewpoint., covering the phases of preparation and execution, administrative record-keeping, and answerability reporting. This analysis aims to utilizes a qualitative descriptive approach approach using a case study method conducted in Sinar Rejeki Village, Jati Agung District, South Lampung Regency. The results suggest that the duty of overseeing village financial resources in Sinar Rejeki Village aligns with the regulations According to the Regulation of the Minister of Home Affairs No. 114 of 2014 and adheres to applicable Sharia principles. Therefore, based on egulation No 113 of 2014 from the Minister of Home Affairs, the Management of village funds planning in Sinar Rejeki Village is considered transparent and promotes active community participation.
Analsisis Perbandingan Tantangan Audit Syariah di Indonesia dan Turki Putra, Febrian Maulana; Suryanto, Tulus; Hilal, Syamsul; Hanif; Fasa, Muhammad Iqbal
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i1.126

Abstract

This study aims to investigate and compare the challenges faced in the implementation of sharia audits in Indonesia and Turkey. Sharia audits play an important role in ensuring financial institutions' compliance with Islamic economic principles, and comparisons between these two countries can provide in-depth insights into the complexities of Islamic audits across multiple contexts. The research method used is comparative descriptive, by evaluating previous research findings and relevant sources. Analysis is carried out on scientific literature, including from journals, books and other sources. Through this approach, the research will identify key challenges faced by sharia auditors, such as regulatory differences, public understanding of sharia principles, and economic policies affecting financial institutions. By comparing the results of research between Indonesia and Turkey, this study is expected to provide recommendations to improve the effectiveness and efficiency of sharia audits in both countries. The results of this study can also contribute to the development of Islamic audit practices globally, taking into account contextual and cultural differences between countries. In conclusion, this research is expected to provide a better understanding of the challenges of sharia auditing in Indonesia and Turkey, as well as contribute to the development of more effective sharia audit methods and practices in the future.
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