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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 Jurnal Intelek Dan Cendikiawan Nusantara 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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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.
Penerapan Fatwa DSN-MUI Dalam Lembaga Keuangan Syariah di Era Modern Sulaeman Sulaeman; Andi Wawo; Jamaluddin Majid
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Perkembangan lembaga keuangan syariah di Indonesia mengalami peningkatan yang signifikan seiring meningkatnya kebutuhan masyarakat terhadap sistem keuangan yang sesuai dengan prinsip-prinsip syariah. Dalam operasionalnya, lembaga keuangan syariah berpedoman pada fatwa yang dikeluarkan oleh Dewan Syariah Nasional–Majelis Ulama Indonesia (DSN-MUI). Fatwa tersebut menjadi dasar dalam penyusunan akad, pengembangan produk, serta pengawasan terhadap kepatuhan syariah (sharia compliance). Penelitian ini bertujuan untuk menganalisis penerapan fatwa DSN-MUI dalam lembaga keuangan syariah di era modern serta mengidentifikasi tantangan yang dihadapi dalam implementasinya. Penelitian menggunakan metode studi kepustakaan (library research) dengan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa fatwa DSN-MUI telah menjadi landasan utama dalam operasional bank syariah, asuransi syariah, pegadaian syariah, pasar modal syariah, dan financial technology (fintech) syariah. Namun demikian, perkembangan teknologi digital, kompleksitas transaksi keuangan, dan rendahnya literasi masyarakat menjadi tantangan yang memerlukan pembaruan fatwa dan penguatan pengawasan syariah
Telaah Konseptual Mekanisme Akad Rahn dan Ijarah dalam Pembiayaan Pegadaian Syariah Andi Darmawansyah Sayuti; Andi Wawo; Jamaluddin Jamaluddin
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk mengkaji konsep serta mekanisme penerapan akad rahn dan akad ijarah dalam sistem pembiayaan pada Pegadaian Syariah. Perkembangan lembaga keuangan syariah di Indonesia menunjukkan peningkatan yang signifikan sebagai alternatif sistem keuangan yang berlandaskan prinsip keadilan, transparansi, dan bebas riba. Pegadaian Syariah hadir sebagai salah satu lembaga pembiayaan non-bank yang memberikan akses pendanaan kepada masyarakat melalui mekanisme gadai syariah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kepustakaan (library research), yaitu mengkaji berbagai literatur, jurnal ilmiah, fatwa DSN-MUI, serta sumber-sumber terkait akad rahn dan ijarah dalam perspektif ekonomi Islam. Hasil kajian menunjukkan bahwa akad rahn berfungsi sebagai jaminan atas pembiayaan yang diberikan kepada nasabah, sedangkan akad ijarah digunakan sebagai dasar pengambilan ujrah atas jasa penitipan dan pemeliharaan barang gadai. Kedua akad tersebut diterapkan secara terpisah namun saling melengkapi sesuai dengan prinsip syariah dan ketentuan Fatwa DSN-MUI No. 25/DSN-MUI/III/2002 tentang Rahn serta Fatwa No. 26/DSN-MUI/III/2002 tentang Rahn Emas. Penerapan mekanisme ini mencerminkan sistem pembiayaan yang adil, transparan, serta terhindar dari unsur riba sehingga mampu memberikan kemaslahatan bagi masyarakat.
Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective Purwanto Wahyudi; Suhartono Suhartono; Andi Muhammad Agung; Andi Wawo
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2772

Abstract

This study is a qualitative study with a phenomenological approach to improve or maintain the quality of audits during the covid-19 pandemic in terms of time pressure taking into account psychological perspective. The results of this study showed that public accounting firm S. Mannan, Ardiansyah and Partners experienced a change in audit work patterns that is before the pandemic was done only directly but in the midst of this pandemic is done by two methods, namely directly and indirectly (remotely). The current audit quality at public accounting firm S.Mannan Ardiansyah, have taken steps to do so and have also followed the instructions and technical directions of online management, then the audit process is also based on the direction of the Indonesian Institute of Public Accountants (IAPI). The time pressure faced by auditors in the midst of the current pandemic give an impact from auditor psychology, this is due to pressures that make auditors have to complete their work in an efficient time but during a pandemic there is evidence collection of audits done online it is vulnerable to errors in auditing.
PENGARUH CAPITAL INTENSITY DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Alifah Hanif Syakirah; Andi Wawo; Puspita Hardianti Anwar
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2868

Abstract

This study aims to determine the effect of Capital Intensity and Good Corporate Governance on Tax Avoidance with Corporate Social Responsibility (CSR) as a moderating variable in energy sector companies indexed on the Indonesian Sharia Stock Exchange. This study uses a quantitative approach with a comparative causal method and secondary data from company annual reports on the official IDX website and company websites. The population consists of energy sector companies listed on the IDX and indexed in the Indonesia Sharia Stock Index for the period 2019–2023. The sample was selected using purposive sampling, resulting in 21 companies with 105 observations over five years. Data analysis was conducted using multiple linear regression and moderation tests with SPSS Statistics 25. The results indicate that capital intensity has a positive effect on tax avoidance. Institutional ownership has no effect, while managerial ownership has a negative effect on tax avoidance. CSR does not moderate the relationship between capital intensity or institutional ownership and tax avoidance, but it strengthens the relationship between managerial ownership and tax avoidance.
Co-Authors A. Kusumawardani Achmad Fadel Farid Afriani, Alfina Ahlun Basri Hasanuddin Ahmad, Yunikartika Alifah Hanif Syakirah Amalia, Nurhidayah Ainun Ameliyani, Rizki Andi Darmawansyah Sayuti 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 Jamaluddin 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 Puspita Hardianti Anwar Rahmatiah HL Rama Linda Septian Raodahtul Jannah Roby Aditiya Rosni Saiful Muchlis Saputra, Reza Eka Sari, Nur Rahma Saslia, Eva Suhartono Sulaeman Sulaeman Susanti Evi Sulpi Wilda Mustari Wulandari, Putri Cahya Yani Suryani, Lani Melani Yunikartika Ahmad Zalwa Fiqrianti Andini