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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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Peran Audit Siklus Utang dalam Menjaga Akuntabilitas dan Transfaransi Laporan Keuangan Tia Permatasari; Ahmad Afreza Bahri; 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/eteb9c19

Abstract

Financial statements are the main means of accountability for entities to their stakeholders, so that accountability and transparency in their presentation are an integral requirement of good financial governance practices, especially in the management of debt, which has high risk implications. This study aims to analyze the role of debt cycle audits in strengthening accountability and transparency in financial reporting at companies in Indonesia. The research method used is a qualitative approach through a literature study by examining scientific journals, accounting textbooks, and research publications relevant to auditing, the debt cycle, and the quality of financial reports. The results and discussion show that debt cycle audits play an important role in ensuring the fairness of recognition, measurement, and disclosure of liabilities, strengthening internal control systems, and reducing the risk of misstatement and reporting fraud. Audits have also been proven to increase the disclosure of information on liabilities, which has an impact on the trust of investors, creditors, and the public. The conclusion of this study confirms that auditing the debt cycle is a strategic instrument in realizing accountable, transparent, and ethical financial statements.
Peran Etika dan Tanggung Jawab Sosial dalam Menopang Keberlanjutan Praktik Akuntansi Syariah Modern Wahyu Ardiman; Roy Sakti Prasetya; Alamsyah Alamsyah; 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/ah9nhy64

Abstract

This study discusses the role of ethics and social responsibility in supporting the sustainability of modern Islamic accounting practices amid the dynamic development of the Islamic finance industry. Islamic accounting is not only positioned as a financial recording system, but also as a moral instrument based on the values of justice, trust, transparency, and maqasid al-shariah. This study uses a descriptive qualitative method with a literature review approach through scientific literature, textbooks, and empirical findings related to Islamic accounting ethics, Islamic CSR, Islamic Social Reporting, and green accounting. Data analysis was conducted using content and thematic analysis to identify relevant conceptual and empirical patterns. The results and discussion show that the internalization of Islamic accounting ethics and the integration of Islamic CSR, ISR, and green accounting contribute significantly to strengthening the accountability, transparency, and social legitimacy of Islamic financial institutions. Reporting practices that reflect social and environmental responsibility have been proven to support public trust and institutional sustainability. The conclusion of the study confirms that ethics and social responsibility are the main foundations that ensure the economic, social, and moral sustainability of modern Islamic accounting practices.
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