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Integrating social sciences and islamic values in IHEIS (Islamic Higher Education Institutions): A multi-case study Nuriman, Nuriman; Yusnaini, Yusnaini; Fauzi, Fauzi
Jurnal Geuthèë: Penelitian Multidisiplin Vol 9, No 1 (2026): Jurnal Geuthèë: Penelitian Multidisiplin
Publisher : Geuthèë Institute, Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52626/jg.v9i1.457

Abstract

This study examines the integration of social sciences and Islamic values in Islamic Higher Education Institutions (IHEIs) as an effort to harmonize Islamic intellectual traditions with modern knowledge. The integration of sociology, anthropology, psychology, and political science is considered essential for developing graduates with analytical competence and strong moral foundations. This research employs a qualitative multi-case study approach investigates three IHEIs in Aceh, Indonesia. Data were collected through in-depth interviews, document analysis, and observations, and analyzed using thematic analysis. The findings reveal that integration is driven by two motivations: primary addressing complex social issues and strengthening academic competitiveness. However, the process faces challenges including epistemological tensions between traditions, methodological differences, and limited interdisciplinary faculty capacity. Despite these constraints, integration contributes to students’ critical thinking, moral awareness, and societal engagement. The study concludes that interdisciplinary integration can enhance the relevance of Islamic higher education while preserving its ethical and intellectual foundations.
The Integration of the Code of Ethics and Professional Skepticism in Accounting Fraud Prevention: Systematic Literature Review Zahra, Nabilah Amalia; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to conduct a systematic literature review on the integration of the code of ethics and professional skepticism in enhancing the effectiveness of accounting fraud prevention and detection. The persistent threat of financial statement fraud to global economic stability underscores the urgency of understanding how ethical values and auditors' critical mindsets can be unified as a primary control mechanism. Employing the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzes 26 scientific articles from the Scopus, ScienceDirect, Sinta, and Garuda databases within the period of 2018 to 2026. Data were extracted via content analysis to map research trends, the application of Agency Theory and the Theory of Planned Behavior, as well as empirical results concerning the variables studied. The primary findings indicate that the code of ethics consistently exerts a positive influence on fraud prevention, whereas the effectiveness of professional skepticism varies according to situational factors such as auditor experience and time pressure. The integration of both is proven to be more effective than partial application, with the code of ethics serving as a moral foundation and skepticism providing the technical acuity to critically examine evidence. The conclusion of this study emphasizes that sustainable fraud prevention strategies require the simultaneous reinforcement of internalized moral values and skeptical sharpness, particularly in addressing increasingly complex fraud patterns in the digital era.
Strategic Cost Management (SCM) Analysis Based on Balanced Scorecard to Achieve Cost Leadership Rindhyanti , Laiza Shendy; Mutiara Damayanti; Ummi Kalsum Mutmainnah; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The escalation of global business dynamics in the VUCA era necessitates a shift from reactive cost management to an integrative Strategic Cost Management (SCM) approach. Conventional accounting is no longer sufficient to maintain competitive advantage amidst Industry 4.0 disruptions. This study critically analyzes the integration of a Balanced Scorecard (BSC)-based SCM architecture in constructing sustainable cost leadership without compromising long-term value creation. Employing a Systematic Literature Review (SLR) conforming to PRISMA 2020 guidelines, this research synthesized 31 peer-reviewed articles published between 2021 and 2026. The findings reveal that harmonizing SCM with the BSC framework reinforces cost leadership by aligning strategic cost drivers with multidimensional performance indicators.Instruments such as Activity-Based Costing (ABC) and Target Costing drive operational efficiency, while the BSC protects non-financial assets like service quality and human capital. Furthermore, current literature highlights a pivotal trend: the synergy of SCM and BSC is increasingly augmented by digital transformation and ESG metrics via the Environmental Sustainability Balanced Scorecard (ESBSC). Ultimately, success depends on an organization's technological maturity, governance quality, and adaptability to external environmental turbulence.
The Impact of Recognizing Impairment Losses Under PSAK 48 on Financial Performance and Investor Confidence Winarto, Thomas Alvando; Yusnaini, Yusnaini
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The implementation of asset impairment testing under PSAK 48 (adopted from IAS 36) marks a fundamental shift in financial reporting, demanding continuous evaluation of the recoverable amount of long-lived assets and goodwill. However, the inherent flexibility and managerial subjectivity required in impairment testing create potential agency problems and complex market signaling. This study aims to develop a Systematic Literature Review (SLR) to comprehensively map the impact of asset impairment loss recognition on financial performance and investor confidence. Adopting the PRISMA guidelines, 35 primary articles ranging from 2013 to 2026 were analyzed using a thematic approach. The mapping results show a significant research focus on the duality of impairment impacts across various sectors, including manufacturing, banking, and state-owned enterprises. Research findings reveal that while the recognition of impairment losses inherently deteriorates short-term financial performance metrics (such as ROA and net profit), its effect on investor confidence is paradoxical. Through the lens of Agency Theory and Signaling Theory, it was found that transparent and timely impairment reporting serves as a positive signal of managerial integrity that sustains investor trust. Conversely, discretionary impairments driven by opportunistic motives, such as 'big bath' earnings management, significantly erode market confidence and exacerbate information asymmetry.
Co-Authors A., Nurdiana Abdul Gofur Abdul Hamid Abdul Khalik Abdul Majid Abdul Muis Balubi Abdul Rahman Rahman Abdullah, Khadijah Razali Abdullah, Salahuddin Acintya, Anggie Elma Adam, Ryan Ade Kartika Afriyadi Cahyadi, Afriyadi Agus Kurnia AGUS KURNIA Agus Kurnia Agus Kurnia Agus Kurnia Agus Kurnia Agustin, Devina Ahmad Prayudi Aiyub Aiyub Akhmad Mansyur Alamsyah - Alawi, Muhammad Ridwan Alfarizi, Ikhsan Ampera Miko Anang Dwi Santoso Andam S. Ardan Andri Asmari Andries Lionardo, Andries Angelin, Angelin Anita Anita Anna Yulianita Annaastasia, Nurhuda Anwar, Asni Aprilianz, Flowrent Ari Anggarani Winadi Prasetyoning Tyas Arif Irpan Tanjung Arifin, Jainal Asmari, Andri Asnani Asnani Asriyana, . Aurelia, Dini Ayub Ayub, Ayub Azhar Azhar Azlia, Nasikhatul Azwar Sidiq Baheri Baheri Baheri, Baheri Balubi, Abdul Muis Basri, Muhammad Irfan Belinda, Lisa Betri, Betri Bisri, Ahmad Vicky Nihalani Br. Gurusinga, Latersia Br. Karo, Dina Andriani Bustang Bustang Cayah, Nur Chandra Kirana Chandritike, Stevi Natasia Charviandi, Adrie Cornellius, Josephin Cut Yuniwati Damayanti, Mutiara Damayanti, Yusnika Darusatul, Maudi Deprianti, Gita Desyandri Desyandri Dewi Dewi Dhian Rosalina, Dhian Dina Andriani Br Karo Dini Qurrata Ayuni Dody Dharmawan Trijuno edi edi Edi Edi Effendie, Muh Yamin Eka Mulyana, Eka Ekonugraheni, Dyah Hapsari Elizar Elizar, Elizar Elna, Nandara Priyanti Elviria, Samia Emiyarti Emiyarti Emiyarti Emiyarti, Emiyarti Ensa, Hasyafira Ermayanti Ishak, Ermayanti Erna Rusliana Evron Asrial Fadilah, Ghaida Nurul Fatimah Nurjannati Iskandar Fatiyani Fatmawati, Famawati Fauzi Fauzi Fauziah, Fara El Alfa Fithriany Fithriany, Fithriany Fitraniar, Iin Fitri Handayani Fitri Handayani Gatut Bintoro Ghina Reftantia Ginting, Eraskaita Gita Permatasari, Gita Gunawan, Yakub Habibi, Munawir Hamzah, Aswati Bt. Handayani, Maidiana Astuti Handayani, Sri Hanifah, Siti Nur Hapsari Ekonugraheni, Dyah Hartina Iyen Hasan Eldin Adimu Hendiyani, Dina Hendy Hendy I Made Kawan Iba, Wa Iba, Wa Iin Fitraniar Ijal, Kasrun Ilham Antariksa Tasabaramo, Ilham Antariksa Imakulata, Mbing Indrayani Indrayani Indrayani Indriyani Nur Indriyani Nur Indriyani Nur Indriyani Nur Irdam Riani Irdam Riani, Irdam Irwan Junaidi Effendy Iskandar, Diki Iskandar, Fatimah Nurjannati Istiqoma, Istiqoma Jaka Syahputra Jasmiati Jasmiati, Jasmiati Juhardin, Juhardin Juliartha, Evie Farida Jumarlin, Jumarlin Kangkuso Analuddin, Kangkuso Karo, Dina Andriani Br. Kartijo, Kartijo Kartinazahri Kartinazahri, Kartinazahri Kasrun Ijal Keumalahayati Khairina, Nisa Khairunnisa Khairunnisa Khamsiah Khumaedillah, Hipdi Kibar, Hanafi Kurniadi, Arif Nugraha Kurniasih, Azhari Gusti La Ode Baytul Abidin La Ode M. Yasir Haya, La Ode M. La Ode Muhamad Munadi La Ode Muhammad Arsal La Sara La Usaha, La Usaha Landu, Anti Latersia Br Gurusinga Lestari, Gea Lia Lajuna Lidia Febrianti, Lidia Lika, Angela G. Lina Solissa Linianti, Linianti Lubis, Halimatussakdiyah M Ikhsan M. Orba Kurniawan Mahmoud, Essra Mahriani Malinda, Febrimarani Mangurana, Wa Ode Intiyani MARIA BINTANG Mariza Elvira Marliani Marliani Marpaung, Devi Annisa Masirudin, La Ode Maulidiyah Maulidiyah Mauliza, Iqlima Maya Safitri Maybi Nazilla, Erla Mery Yanti Miko , Ampera Mohamad Adam Mohamad Asrul Husein Muallifah, Siti Mufdlilah, Mufdlilah Mufidah, Fathinah Muhaimin Hamzah Muhaimin Hamzah Muhaimin Hamzah Muhamad Azwar, Muhamad Muhammad Idris Muhammad Idris Muhammad Iqbal Djawad Muhammad Natsir Nessa Muhammad Ramli Muhammad Ramli Muhammad Ramli MUHAMMAD TAUFIK Muhammad Taufik Taufik Muhammad Taufik Taufik Muskita, Wellem Henrik MUSTARI Mutiara Damayanti Muzuni, Muzuni Nainggolan, Amanda Anggriani Nandara Priyanti Elna Nenden Handayani Ngadiyo, Ngadiyo Nikmah Nikmah Nina Siti Salmaniah Siregar Ningsih, Sabda Noristaman, Rizka Noviana, Rita Novita, Mira Nugraha K., R. Arif Nuhman Nuhman Nuhman Nur, Indriyani Nur, Indriyani Nurazizah, Siti Nurbalqis, Cut Intan Nurfatonah, Apriyani Nurfatuljannah Nurhasan Nurhasan, Nurhasan Nurhasanah Nurhasanah Nurilah, Ririn Nuriman Nuriman Nuriman, Nuriman Nurrochmi, Endang Nurul Rosana Oce Astuti Oce Astuti Oce Astuti Oce Astuti Oktalia Sabrida Pagan, Muasir Pamungkas, Juniasari Widya Pangerang, Utama K. Patadjai, Rahmad S. Patadjai, Rahmad Sofyan Pazizi, Magdalena Pebryatie, Elit Permadi, Irvan Prihatin, Nova Sumaini Priyono, Hendro Putra, Decka Pratama Putri, Afifa Putri, Cynthia Azhara Putri, Salwa Nabilah Putro, Adela Cahyo Rahayu, Yunie Ralfsamy, Achmad Daffa Ramadhan, M. Faalih Athoullah Ranandityas, Keysha Mutia Randi, Randi Razak, La Ode Abdul Retna Mahriani Ridwan, Acep Rindhyanti , Laiza Shendy Rindhyanti, Laiza Shendy Rismayanti Rismayanti Rizkiyah, Miftahul Rosmiati Rosmiati Rudy Kurniawan Rustiana, Candra Ruwary, Cinda Nongfasya Sabilu, Kadir Saepul, Fajar Safuan Safuan Sahidin Sahidin Said Hasan Sajida Saleh, Faradila Salsabillah, Soraya Sanditha, Fidia Sandya, Deasy Sansibar, Sansibar Sari, Diah Ely Permata Sari, Kurnia Asni Sari, Wardhani Indah Sekri, Latifa Seriana, Irma Setiawan Setiawan Setiawan Sihombing, Tania Damme Sihotang, Septi Putri Silvy Kartikasari Sindy Elisia Husna Siti Manfus Sofyan Effendi Sri Lestari Suaida, Suaida Subagio, Hari Subagyo, Imam Suderajad, Pono Suhartini, Yesi Sukriawan, Sukriawan Sukrin, Simun Susi Yusrianti, Susi Susilawati, Enung Sutanto, Hermawan Syafe’i, Akhmad SYAHRADESI, YESSY Syahrir, La Syahrizal Syahrizal Syair - syair Syair - syair Syamsiar, Syamsiar Sya’ban, Massagar Al SYM, NURHASANAH Taufik Taufik Tina, Destina Tokan, Moses K. Tri Ratnaningsih Ulya, Naila Aliqotul Ulya, Nura Ummi Kalsum Mutmainnah Vadila, Nur Rahma Varbi S, Vieronica Wa Jali Wardhani, Nia Wardianti, Dini Warsani Purnama Sari Wellem H. Muskita Widyastuti, Ridharaka Winarto, Thomas Alvando Wiwik Handayani Yanti, Darma Yanti, Esri Yasidi, Farid Yayandi, Muhamad Yulasteriyani, Yulasteriyani Yulie, Annisa Rizkyta Yuliza Yuliza Yumni, Dhiya Yuniwati, Cutyuniwati Yusri Sapsuha Yustika Permatahati Intan Permatahati Zahra, Nabilah Amalia Zahri, Kartina Zainuddin Iba Zainuddin Saenong Zainuddin Saenong, Zainuddin Zakia Ramadhani Zatty, Nara Zein, Ratu Marsya Chaerunissa