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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi The Indonesian Accounting Review Assets : Jurnal Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business YUME : Journal of Management Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Accounting Accountability and Organization System (AAOS) Journal Islamic Accounting and Finance Review E-Jurnal Akuntansi TSM Journal of Business Management and Economic Development HISABUNA: Jurnal Ilmu Falak Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Andi Wawo
Universitas Islam Negeri Alauddin Makassar
Religion Astronomy Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Physics Social Sciences Other

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Evaluasi Peran DPS dalam Menjamin Kepatuhan Syariah pada Bank Syariah Indonesia (BSI) Hasmi, Athira Putri; Kamaruddin, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

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

Abstract

This study aims to analyze the role of the Sharia Supervisory Board (DPS) in ensuring compliance with sharia principles and to assess the effectiveness of its implementation at Bank Syariah Indonesia (BSI). The research employs a qualitative method using a library research approach, with BSI as the primary object of study. Data were collected through Google Scholar to obtain various relevant journals and scientific literature that contribute to building a conceptual foundation regarding the functions and effectiveness of the DPS. In addition, this study also utilizes secondary data in the form of BSI’s 2024 Annual Report, which was published on the official BSI website. The findings indicate that the DPS plays a highly strategic role in maintaining and ensuring sharia compliance within BSI. This role is not limited to supervisory functions but also includes providing guidance, advice, evaluations, and considerations in decision-making processes and the development of sharia-compliant banking products. Another significant finding is the existence of multiple positions held by DPS members; however, the number of positions does not exceed the maximum limit of four Islamic financial institutions, thus remaining in accordance with applicable regulations. This indicates that DPS members have performed their duties professionally while adhering to established rules. Nevertheless, this study recommends that DPS members who also serve in other Islamic financial institutions continue to enhance the quality of their supervision and the effectiveness of their performance in order to further strengthen the overall implementation of sharia principles.
Implementasi Akad Mudharabah pada Produk Tabungan di BPRS Harta Insan Karimah (HIK) Parahyangan Jumriati, Jumriati; Kamaruddin, Kamaruddin; Possumah, Bayu Taufik; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.705

Abstract

This study aims to evaluate the implementation of the mudharabah contract in savings products at BPRS HIK Parahyangan for the 2021–2023 period, focusing on the suitability of contract practices with sharia principles, compliance with OJK regulations, and identification of opportunities and challenges in its implementation. The research data consists of primary and secondary data. Primary data were obtained through interviews with management and customers, while secondary data were sourced from the bank's annual report and financial statements, internal documents, DSN-MUI Fatwa No. 02/2000, and POJK No. 19/2014. Data analysis was conducted using content analysis, comparative descriptive analysis, and data triangulation to ensure the validity of the findings. The results show that mudharabah savings are run in accordance with sharia principles and OJK regulations, although still facing obstacles in ratio transparency, income fluctuations, and customer financial literacy. Overall, the mudharabah contract has the potential to be a strategic instrument for BPRS in supporting the development of MSMEs through sharia finance.
Praktik Ijarah pada PT. Adira Finance TBK : Kajian Fatwa DSN-MUI Saslia, Eva; Kamaruddin, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.706

Abstract

This study aims to analyze the practice of the ijarah contract at PT. Adira Finance Tbk and assess its compliance with the provisions of DSN–MUI fatwas. The research employs a qualitative approach using the content analysis method to interpret information obtained from official corporate documents. The data used in this study are secondary data, with the main data source being the 2023 Financial Report of PT. Adira Finance Tbk. The initial assumPT.ion suggested that the Sharia unit of Adira Finance implemented a standard ijarah contract; however, the analysis reveals that the contract actually applied is Ijarah Muntahiyah Bi Tamlik (IMBT), a derivative of ijarah that concludes with the transfer of asset ownership. The application of IMBT is reflected through asset recognition, amortization mechanisms, and ujrah revenue recognition in accordance with DSN–MUI Fatwa No. 27/2002 and PSAK 107 on Ijarah Accounting. These findings indicate that Adira Finance Syariah has consistently implemented the developed form of the ijarah principle in compliance with both sharia regulations and modern accounting standards.
Tantangan Pembiayaan Murabahah Konsumtif pada Bank Syariah Indonesia Saputra, Reza Eka; Arsyad, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.707

Abstract

This study aims to analyze the challenges of consumptive murabahah financing contracts in Islamic Banks in Indonesia. Using a qualitative library research approach, the study relies on secondary data collected through Google Scholar searches supported by the Publish or Perish (PoP) software with the keyword “Murabahah Financing in Islamic Banks in Indonesia 2020–2025.” Only journal articles were used as data sources. From 29 relevant references, seven specifically examined Bank Syariah Indonesia (BSI). All collected data were compiled, analyzed, and interpreted to formulate a literature-based conclusion. The findings reveal that murabahah is the most dominant consumptive financing product at BSI in terms of user interest and transaction volume. Its popularity is driven by its simplicity, margin certainty, and lower risk of default. In practice, murabahah bil wakalah is widely implemented, creating an impression similar to conventional credit schemes. Although BSI’s implementation complies with PSAK 102 and DSN–MUI fatwas, several challenges remain, particularly customers’ limited understanding of contract mechanisms, lack of transparency in margin determination, and the potential financial burden borne by customers.
Analisis Penerapan Prinsip Good Corporate Governance pada Bank Syariah Indonesia Ameliyani, Rizki; Arsyad, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.708

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at Bank Syariah Indonesia (BSI) during the 2021-2024 period. GCG plays a vital role in maintaining customer trust, strengthening institutional stability, and ensuring operational compliance with maqashid syariah values such as justice (al-‘adl), welfare (al-maslahah), and trustworthiness (hifz al-mal). This research employs a qualitative descriptive method using a content analysis approach based on BSI’s annual reports from 2021 to 2024. The results show that BSI has implemented GCG principles very well and consistently, with an average disclosure rate of 90.55%, categorized as “Excellent.” However, two indicators multiple directorships and legal case resolution still require improvement, with an average of 87.5%. These findings indicate that BSI has applied a governance system that is transparent, accountable, and fair, while also reflecting maqashid syariah principles in upholding trust and promoting public welfare.
Pengaruh Pengalaman Dan Etika Profesi Terhadap Penghentian Prematur Sign Off Audit Prosedur Dengan Time Pressure Sebagai Varibel Moderasi Yunikartika Ahmad; Andi Wawo; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023b4

Abstract

Tujuan penelitian ini untuk mengetahui apakah pengalaman dan etika profesi bisa mempengaruhi penghentian premature sign off audit prosedur, serta apakah time pressure dapat memoderasi pengaruh pengalaman dan etika profesi terhadap penghentian premature sign off audit prosedur. Populasi dalam penelitian ini adalah auditor pada kantor akuntan publik Kota Makassar dan Kabupaten Gowa. Teknik dalam pemilihan sampel menggunakan purvosive sampiling method dengan jumlah sebanyak 33 orang. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan melalui survey kuesioner secara langsung. Hasil kuesioner tersebut telah diuji validitas dan reabilitas, uji asumsi klasisk berupa uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Metode pengujian hipotesis menggunakan analisis regresi linear berganda dan analisis statistik tersebut dilakukan dengan menggunakan bantuan program aplikasi SPSS 25. Hasil peneliian menunjukkan bahwa pengalaman berpengaruh signifikan, sedangkan etika profesi tidak berpengaruh signifikan terhadap penghentian premature sign-off audit prosedur. Analisis yang digunakan menunjukkan bahwa variabel moderasi time pressure tidak mampu memoderasi pengaruh pengalaman, sedangkan mampu memoderasi etika profesi terhadap penghentian premature sign-off audit prosedur.
Pengaruh Proactive Fraud Audit, Whistleblowing System Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Daerah Dengan Akhlak Sebagai Variabel Moderasi Aswandi; Andi Wawo; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i2.2023d4

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah dengan akhlak sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pendekatan penelitian kausal komparatif. Populasi dalam penelitian ini adalah ASN yang bekerja di Inspektorat Daerah Kabupaten Takalar. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan menggunakan kriteria yang telah dipilih oleh peneliti dalam memilih sampel. Sumber data dalam penilitian adalah data primer yang diperoleh dari hasil penyebaran kuesioner kepada responden sebanyak 41 orang. Analisis data menggunakan analisis regresi berganda untuk mengetahui pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah. Sedangkan uji moderasi menggunakan moderate regression analysis (MRA) atau uji interaksi. Hasil dari penelitian ini menunjukkan bahwa proactive fraud audit, whistleblowing system dan moralitas individu berpengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan daerah. Namun pada variabel akhlak tidak dapat memoderasi pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah
E-Tax system, Socialization, and Tax Awareness on MSME Compliance: The Moderating Role of Understanding Level Zalwa Fiqrianti Andini; Andi Wawo; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.131

Abstract

This study examines the influence of the tax e-system, socialization, and tax awareness on MSME tax compliance, and examines whether the relationship is strengthened by the level of taxpayer understanding. This study is a quantitative study with a quantitative descriptive approach. The sampling method used is simple random sampling with a sloving formula based on the number of MSME taxpayers. The results show that the e-system, socialization, and awareness have a positive effect on MSME compliance. Analysis of moderating variables shows that the level of understanding strengthens the e- system and socialization on MSME compliance, but the level of understanding does not strengthen tax awareness among MSME taxpayers.
Co-Authors A. Kusumawardani Achmad Fadel Farid Afriani, Alfina Agung, Andi Muhammad Ahlun Basri Hasanuddin Ahmad, Yunikartika Amalia, Nurhidayah Ainun Ameliyani, Rizki Andi Muhammad Agung Anwar, Puspita Hardianti Arsyad, Kamaruddin Aswandi baharuddin dammar, baharuddin Bayu Taufiq Possumah, Bayu Taufiq Della Fadhilatunisa Dian Purnama Faradilla Salviayu Hasnur Fatahillah Ruslan Hadi Nasbey Hamdan Husain Hasmi, Athira Putri Indah Tri Hartini Jamaluddin Majid Jumriati, Jumriati Kamaruddin Kamaruddin Lusiana Kanji Maulida Khasanah Muhammad Akil Rahman Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Munirah Rukayyah Mustakim Mustakim Nur Afnitasary Nasir Nur Fattah, Muhammad Nur Rahmah Sari Possumah, Bayu Taufik Purwanto Wahyudi Puspita Hardianti Anwar Rahmatiah HL Rama Linda Septian Raodahtul Jannah Roby Aditiya Rosni Saiful Muchlis Saputra, Reza Eka Sari, Nur Rahma Saslia, Eva Suhartono Suhartono Susanti Evi Sulpi Syakirah, Alifah Hanif Wahyudi, Purwanto Wilda Mustari Wulandari, Putri Cahya Yani Suryani, Lani Melani Yunikartika Ahmad Zalwa Fiqrianti Andini