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All Journal Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Islamic Banking and Finance Jurnal Akuntansi dan Keuangan Syariah Ascendia: Journal of Economic and Business Advancement
masyhuri masyhuri
Institut Agama Islam Negeri Bone
Religion Economics, Econometrics & Finance

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Analisis Konsep Laba dalam Akuntansi Syariah: Perspektif Teoritis dan Praktis untuk Praktik Keuangan Berkelanjutan Hasriady Hasriady; Septiani Wulan Purnamasari; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kw97w446

Abstract

This study analyzes the concept of profit in Islamic accounting as a multidimensional construct that emphasizes not only financial performance but also values of fairness, ethics, and sustainability in line with the maqashid syariah. A qualitative approach based on literature review was used through a systematic search of academic literature, Islamic accounting standards, and empirical data from Islamic financial institutions to understand the relationship between the concepts of profit, governance, and sustainable finance practices. The results of the study show that strengthening internal controls, integrating Environmental, Social, and Governance (ESG) factors, and increasing sustainable financing play a significant role in shaping a broader and more beneficial definition of profit. Data on asset growth, profits, and sustainable financing portfolios in Islamic banking reinforce the finding that the application of spiritual values can go hand in hand with the achievement of positive economic performance. This study concludes that the concept of Islamic profit must be understood holistically as a reflection of halal activities, fair transactions, and real contributions to social and environmental welfare, thereby supporting sustainable financial practices.
Peran Audit Siklus Utang dalam Memastikan Kepatuhan dan Efektivitas Pengelolaan Liabilitas Entitas Bisnis Modern Fahmi Andika; Sahrul Ramadhan; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/fe6vjf30

Abstract

This study aims to analyze the role of debt cycle audits in ensuring compliance and effectiveness in managing the liabilities of modern business entities, given that liabilities through corporate debt pose a high risk to liquidity and misstatement, thus requiring systematic and professional audit oversight. The research uses a literature review as a qualitative approach by examining various academic literature, professional standards, and relevant empirical research results on debt cycle audit practices, auditor challenges, and the concepts of internal control and reporting transparency. The results show that effective debt cycle auditing involves document verification, disclosure of Key Audit Matters (KAM), and auditor competence and independence, which play a significant role in improving the quality of audit opinions, reducing debt costs, and strengthening corporate financial stability. The discussion emphasizes that the effectiveness of debt cycle auditing depends on a combination of strict internal controls, supporting information technology, and auditor integrity in carrying out audit procedures.
Analisis Audit Siklus Persediaan dalam Meningkatkan Akurasi dan Keandalan Laporan Keuangan Entitas Bisnis Fitrah Sakinah; Samihah Ulvah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/42cbsd05

Abstract

This study analyzes the role of inventory cycle auditing in improving the accuracy and reliability of financial reporting within business entities. Inventory is a critical component that influences key financial figures, making audit procedures essential to ensure that recorded values align with actual conditions. Using a descriptive–qualitative method, this research evaluates internal control structures, audit procedures, and common findings related to inventory discrepancies. The analysis reveals that weaknesses such as inadequate segregation of duties, inconsistent documentation, and manual data entry significantly increase the risk of material misstatements. Audit procedures including physical verification, reconciliation, and document tracing play a central role in identifying these issues and providing corrective recommendations. Furthermore, recurring audit findings highlight the need for stronger internal monitoring and the adoption of more reliable recording systems. The results indicate that effective inventory auditing enhances data integrity, reduces fraud risks, and supports more credible financial reporting. Ultimately, inventory cycle auditing serves as a strategic tool that contributes to organizational accountability and strengthens the overall quality of financial information.
Optimalisasi Akuntansi Syariah dalam Meningkatkan Transparansi Pengungkapan Laporan Keuangan pada Lembaga Keuangan Syariah Nuranjani Nuranjani; Efa Fadillah; Tri Aryana; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/x4ynfy89

Abstract

This study examines how optimizing Islamic accounting strengthens the transparency of financial disclosures in Islamic financial institutions through a structured review of authoritative literature, including AAOIFI standards, PSAK Syariah, and contemporary academic works on Islamic finance. Findings show that Islamic accounting provides a value-based reporting foundation integrating ethical, social, and spiritual dimensions that conventional accounting does not fully capture. Strengthening Islamic accounting standards enhances the clarity of transaction recording, reduces interpretation bias, and improves disclosure quality, especially for contracts such as murabahah, mudharabah, musyarakah, and ijarah. The integration of Islamic accounting information systems further increases transparency by ensuring real-time data processing, improving reconciliation accuracy, and enabling deeper disclosures for zakat and other social funds. Literature consistently emphasizes that institutions with strong adherence to Islamic accounting standards demonstrate higher levels of accountability, stakeholder trust, and compliance with syariah principles. Overall, the study concludes that optimizing Islamic accounting is essential for improving financial disclosure transparency and supporting sustainable governance in Islamic financial institutions.
Rekonstruksi Konsep Kepemilikan dan Pengelolaan Harta dalam Perspektif Akuntansi Syariah Andi Kamilah Zahra; Imma Imma; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1rtj7e65

Abstract

This study discusses the reconstruction of the concept of ownership and management of assets in the perspective of Islamic accounting, which emphasizes that assets are a trust that must be managed ethically and oriented towards social welfare, not merely absolute ownership. The research uses a qualitative method based on literature study with an analytical-descriptive and critical-comparative approach, examining primary and secondary literature, regulations, and academic documents related to property ownership and management in Islam and Islamic accounting practices. The results show that the reconstruction of the concept of ownership emphasizes moral responsibility and fair distribution of benefits, while asset management requires transparency, efficiency, and sharia compliance, as reflected in the growth of sharia financial assets and SBN management in Indonesia. Practical implications include the development of a holistic reporting framework, more inclusive sharia accounting standards, and the role of accountants as moral and social supervisors. This study concludes that the reconstruction of the concept of assets is important for developing sharia accounting that is relevant, sustainable, and adaptive to modern economic dynamics.
Makna Harta Sebagai Nilai Ekonomi dan Amanah: Analisis Konseptual dalam Akuntansi Syariah Ulfa Sari; Rohana Rohana; Nur Hikmah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/550pw382

Abstract

This study explores the meaning of wealth within Islamic accounting by integrating classical and contemporary perspectives to construct a comprehensive conceptual understanding that reflects its economic and moral dimensions. Wealth in Islamic epistemology is positioned not merely as a material asset but as a trust (amanah) that obligates ethical responsibility in its acquisition, management, and distribution. Using a qualitative literature-based approach, this study analyzes authoritative Islamic economic and accounting sources to map the spiritual, social, economic, and accountability values embedded in wealth. The findings reveal that Islamic accounting must extend beyond conventional asset measurement by incorporating dimensions of halal sources, equitable distribution, moral accountability, and societal welfare. Wealth functions not only as an economic instrument but also as a means to uphold justice, prevent inequality, and support public prosperity in accordance with maqasid al-shariah. This conceptual review highlights that the integration of ethical and economic values is essential for strengthening the theoretical foundation of Islamic accounting and ensuring that financial reporting practices remain aligned with the principles of amanah and social responsibility.
Peranan Audit atas Siklus Piutang dalam Menjamin Kewajaran Penyajian Piutang pada Laporan Keuangan Perusahaan Febri Andany; Madinatul Munawwarah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/90adxg22

Abstract

Accounts receivable is an account that has a high level of risk of material misstatement because it is directly related to revenue recognition and estimates of future economic benefits. This study aims to analyze the role of auditing the accounts receivable cycle in ensuring the fairness of accounts receivable presentation in company financial statements. The research approach used is qualitative with a literature study method of audit textbooks, audit standards, and relevant journal articles. The discussion focuses on the role of auditing in assessing the fairness of the recognition and existence of accounts receivable, the assessment and allowance for bad debts, and the presentation and disclosure of accounts receivable in financial statements. The results of the study show that a professional and standard-compliant accounts receivable cycle audit can improve the reliability of financial statements by reducing the risk of misstatement and fraudulent practices. Auditors play an important role in evaluating internal controls, assessing management estimates, and ensuring the transparency of the information presented. This study confirms that the audit of the accounts receivable cycle is an important element in maintaining the integrity and credibility of a company's financial reporting.
Analisis Efektivitas Prosedur Audit atas Siklus Kas Berdasarkan Laporan Auditor Eksternal dan Pengungkapan Pengendalian Internal pada Entitas Bisnis Karmila Karmila; Muh. Rijal; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/tfyc8347

Abstract

The cash cycle is the account most vulnerable to errors and fraud, making the effectiveness of cash audit procedures and internal controls crucial in ensuring the reliability of a business entity's financial statements. This study uses a descriptive qualitative approach with document analysis, including external auditor reports and internal control documentation, as well as content analysis techniques to assess audit findings patterns and the effectiveness of cash controls. The results show that audit procedures, including substantive testing, third-party confirmation, compliance testing, and bank reconciliation analysis, are capable of detecting material errors, while good internal controls, including segregation of duties, complete documentation, transaction authorization, and routine reconciliation, reduce the frequency of significant audit findings. The relationship between audit procedures and internal controls together improves the accuracy and credibility of financial statements. In conclusion, optimizing audit procedures and strengthening internal cash controls are important for improving the quality of financial statements, mitigating the risk of misstatement, and strengthening corporate transparency and accountability.
Pengakuan Pendapatan dan Pengakuan Beban dalam Perspektif Akuntansi Syariah Agus Setiawan; Akbar Aprian H; Gading Rayhan Al-Ikbar; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/jqg6x877

Abstract

This study examines the recognition of revenue and expense from the perspective of Islamic accounting, emphasizing the integration between technical accounting standards, contractual substance, and ethical values derived from Sharia principles. Revenue recognition in Islamic accounting is not merely concerned with economic inflows but also with the legitimacy of transactions, clarity of contracts, and the realization of lawful benefits. Similarly, expense recognition reflects accountability in the use of resources and must correspond fairly to the benefits generated. The study adopts a qualitative literature-based approach by analyzing books, academic journals, and relevant accounting standards related to Islamic financial reporting. The discussion reveals that improper or unbalanced recognition of revenue and expense may distort financial performance and undermine stakeholder trust. Islamic accounting promotes prudence, fairness, and transparency to ensure that reported profits reflect actual economic conditions. The integration of revenue and expense recognition is therefore essential in producing reliable, ethical, and Sharia-compliant financial statements. This study highlights that Islamic accounting is not solely profit-oriented but is deeply rooted in moral responsibility and social accountability.
Adopsi Teknologi Data Analytics dan Artificial Intelligence (AI) dalam Peningkatan Efisiensi Prosedur Analitis Audit Muh. Az’har; Nurul Annisa; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/zhcx2c65

Abstract

The increasingly complex and digitized business environment has driven fundamental changes in auditing practices, particularly in analytical procedures that demand greater efficiency, accuracy, and scope of examination. This study aims to analyze the adoption of data analytics and artificial intelligence technologies in improving the efficiency of analytical audit procedures and their implications for audit quality and the role of professional auditors. The research method used is qualitative with a literature study and conceptual analysis approach through a systematic review of scientific literature, reputable journals, institutional reports, and relevant professional auditing standards. The results and discussion show that the use of analytical technology can broaden the scope of audits, accelerate risk assessment, improve the quality of audit evidence, and support the detection of anomalies and potential fraud more effectively than conventional procedures. The adoption of this technology also brings challenges related to human resource readiness, professional ethics, and audit governance. This study concludes that the integration of analytical technology into audit procedures is a strategic step that improves audit efficiency and quality, provided that it is supported by the development of auditor competencies and an adequate governance framework.
Co-Authors Agus Setiawan Ahmad Afreza Bahri Akbar Aprian H Alamsyah Alamsyah Andi Devtriana Alya Nabila Andi Kamilah Zahra Andinah Alfia Azzahra Anggun Suryani Hasmal Annisa Annisa Atika Syahra Efa Fadillah Fahmi Andika Febri Andany Fitrah Sakinah Gading Rayhan Al-Ikbar Hasriady Hasriady Imma Imma Jawziyah Khaerullah Karmila Karmila Madinatul Munawwarah Muammar Hasri Muh. Az’har Muh. Rijal Muhammad Abrar Nur Afinah Syakilah Nur Aznisyah Nur Hikmah nur syarinah Nuranjani Nuranjani Nurfatina Dilla Nurul Annisa Peri Peri Rais Abrar Syam Riski Fadilah Rohana Rohana Roy Sakti Prasetya Sahrul Ramadhan Samihah Ulvah Septiani Wulan Purnamasari Tia Permatasari Tiara Eka Prastiwi Tri Aryana Ulfa Sari Wahyu Ardiman