Articles
<![CDATA[Model Hubungan antara Dewan Pengawas Syariah dan Auditor Eksternal dalam Bank Syariah: Tinjauan Literatur dan Penerapan Prinsip-Prinsip Syariah pada Laporan Keuangan ]]>
<![CDATA[Rizal, Muhammad]]>;
<![CDATA[Qalbia, Farah]]>;
<![CDATA[Seger Santoso]]>
<![CDATA[ Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR. HAMKA ]]>
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DOI: 10.22236/alurban_vol7.i1/17435
<![CDATA[This study aims to examine the relationship between the Sharia Supervisory Board (SSB) and external auditors in Islamic banks, as well as the implementation of Sharia principles in financial statements. Through a qualitative literature review, it was found that the SSB plays a crucial role in ensuring that all bank activities comply with Islamic law, while external auditors are responsible for providing an opinion on the financial statements' compliance with Sharia principles. Despite the synergy between the two, significant challenges arise regarding competence, independence, and the standards used in implementing Sharia principles in financial reporting. This study also highlights the need for further training for both the SSB and external auditors, as well as standardization in the application of Sharia principles in Islamic banks' financial statements. A better collaboration between the SSB and external auditors can enhance transparency and accountability in Islamic bank operations]]>
<![CDATA[Masa depan Kecerdasan Buatan dalam Akuntansi Forensik ]]>
<![CDATA[Yessica Amelia]]>;
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Rina Amelia]]>
<![CDATA[ Jurnal Kemitraan Masyarakat Vol. 1 No. 4 (2024): Desember: Jurnal Kemitraan Masyarakat ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.62383/jkm.v1i4.859
<![CDATA[The use of artificial intelligence (AI) in forensic science has become an interesting topic and has brought tremendous progress in various fields, forensic science being one of them. With AI's ability to analyze large-scale data and detect patterns that are difficult for humans to see, this technology helps in speeding up investigations and increasing the accuracy of results. In the ever-growing digital era, the volume of data generated by organizations is increasingly large and complex. This creates significant challenges for forensic accountants in detecting and analyzing fraud and discrepancies in financial statements. AI offers innovative solutions with its ability to analyze large amounts of data, identify patterns, and detect anomalies at a speed and accuracy that far exceeds human capabilities.]]>
<![CDATA[The Impact of Strengthened Tax Enforcement on Corporate Cash Holdings: A Review of Literature and Empirical Evidence ]]>
<![CDATA[Yessica Amelia]]>;
<![CDATA[Muhammad Rizal]]>
<![CDATA[ Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jpaes.v2i1.821
<![CDATA[This qualitative literature review examines the impact of strengthened tax enforcement on corporate cash holdings, synthesizing findings from recent empirical studies. The review highlights that enhanced tax enforcement prompts firms to adopt precautionary cash management strategies, often resulting in higher cash reserves to mitigate tax-related risks. Key factors influencing this relationship include firm size, governance quality, industry characteristics, and jurisdictional tax policies. Cross-country comparisons reveal significant variations, with institutional frameworks playing a crucial role in shaping corporate responses. While stricter enforcement ensures compliance, it may inadvertently constrain investment and operational efficiency due to increased liquidity demands. This study underscores the complexity of corporate financial decision-making under tax enforcement pressures and identifies gaps for future research, particularly in emerging markets.]]>
<![CDATA[Volatility Management in Multifactor Portfolios: A Literature Review on Risk-Return Dynamics and Strategic Investment Implications ]]>
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Sri Utami Nurhasanah]]>
<![CDATA[ Indonesian Economic Review Vol. 5 No. 1 (2025): Indonesian Economic Review ]]>
Publisher : <![CDATA[Cahaya Abadi Publisher ]]>
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DOI: 10.53787/iconev.v5i1.40
<![CDATA[This study aims to review the challenges faced in the risk-return relationship within multifactor portfolios, with a focus on the implications for market volatility management. Through a literature review, this research identifies various factors that influence volatility and how volatility management can enhance portfolio performance. The analysis reveals that while multifactor portfolios offer advantages in diversification and risk management, market volatility remains a key challenge in achieving a balance between risk and return. This study also uncovers that active volatility strategies outperform passive ones, but they require a deep understanding of market dynamics. The implications of this research provide insights for portfolio managers in designing investment strategies that are more adaptive to high market volatility.]]>
<![CDATA[The Impact of Digital Transformation on Corporate Financial Investments: A Literature Review ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Grace Yulianti]]>;
<![CDATA[Sri Utami Nurhasanah]]>
<![CDATA[ Indonesian Economic Review Vol. 5 No. 1 (2025): Indonesian Economic Review ]]>
Publisher : <![CDATA[Cahaya Abadi Publisher ]]>
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DOI: 10.53787/iconev.v5i1.41
<![CDATA[This study investigates the influence of digital transformation on corporate financial investments using a qualitative literature review approach. Digital transformation significantly affects investment decision-making, capital allocation, and operational efficiency. The integration of findings from previous research reveals that digital technologies encourage companies to shift focus toward intangible assets such as information systems and data analytics. However, challenges like resource limitations and readiness for adoption persist. Furthermore, government policies and digital skill development are critical in facilitating this transition. The findings provide valuable insights for companies and policymakers to leverage digital technologies for enhancing efficiency and competitiveness in the digital era.]]>
<![CDATA[Tinjauan Studi: Efektivitas Model Expected Credit Loss (ECL) IFRS 9 dalam Mengatasi Procyclicality dan Mendukung Stabilitas Keuangan ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Yessica Amelia]]>;
<![CDATA[Sarah Fitriyani]]>
<![CDATA[ Jurnal Bisnis Inovatif dan Digital Vol. 1 No. 1 (2024): Januari : Jurnal Bisnis Inovatif dan Digital ]]>
Publisher : <![CDATA[Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia ]]>
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DOI: 10.61132/jubid.v1i1.420
<![CDATA[This study examines procyclicality and the Expected Credit Loss (ECL) model in IFRS 9, aiming to analyze the effectiveness of accounting policies in reducing financial instability. Using a qualitative literature review approach, this research reviews various studies related to the implementation of IFRS 9, particularly in the context of the recognition of expected credit losses. The ECL model is expected to reduce the impact of excessive economic cycles by accounting for credit losses from the outset, in contrast to the previous IAS 39 model. While there are challenges in the accuracy of loss estimates and varying implementation across countries, the findings suggest that IFRS 9 has the potential to enhance global financial system stability, provided it is applied carefully. The study also identifies several limitations that need to be considered for further research development.]]>
<![CDATA[Transformasi Digital dalam Perbankan Syariah: Meningkatkan Inklusi Keuangan Melalui Edukasi dan Literasi Digital ]]>
<![CDATA[Eri Kusnanto]]>;
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Ngadi Permana]]>
<![CDATA[ Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan Vol. 1 No. 3 (2024): Agustus : Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.62951/unggulan.v1i3.494
<![CDATA[This article explores the role of digital transformation in enhancing financial inclusion through Islamic banking, focusing on community digital education and literacy. The primary objective of this research is to empower communities with the necessary knowledge and skills to safely and effectively utilize digital Islamic banking services. This community service program was implemented through training, mentoring, and evaluation designed to increase understanding of Islamic fintech. The findings demonstrate a significant improvement in the comprehension and use of digital Islamic banking services, particularly in previously underserved areas. The study also highlights the importance of collaboration with local Islamic financial institutions to ensure that digital transformation can be inclusively implemented. This article is part of a broader effort to support the National Digital Economy Framework, emphasizing the importance of Islamic banking strategies in strengthening Indonesia's financial system and creating an inclusive and sustainable fintech ecosystem.]]>
<![CDATA[Transformasi Organisasi untuk Meningkatkan Kreativitas Produk dan Inovasi Layanan ]]>
<![CDATA[Ngadi Permana]]>;
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Muhammad Rizal]]>
<![CDATA[ Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang ]]>
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DOI: 10.56910/jvm.v10i3.525
<![CDATA[This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.]]>
<![CDATA[Analisis Keterkaitan Pengungkapan Risiko dalam Laporan Tahunan dengan Risiko Default Perusahaan ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Yessica Amelia]]>;
<![CDATA[Sri Utami Nurhasanah]]>
<![CDATA[ Jurnal Visi Manajemen Vol. 11 No. 1 (2025): Jurnal Visi Manajemen ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang ]]>
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DOI: 10.56910/jvm.v11i1.597
<![CDATA[This study examines the relationship between risk disclosure in annual reports and a company's default risk through a qualitative literature review approach. Clear and transparent risk disclosure in annual reports can reduce market uncertainty and enhance the perception of the company's financial stability. Through the analysis of various previous studies, it was found that comprehensive risk disclosure can lower borrowing costs, improve the company's credibility, and reduce the potential for financial failure. However, external factors such as market conditions and company policies still play an important role in influencing default risk. This research provides insights that although risk disclosure is effective in managing default risk, other factors must be considered in the analysis of predicting corporate financial failure.]]>
<![CDATA[Penerapan Green Accounting pada Perusahaan untuk Mendukung Keberlanjutan Lingkungan ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Yessica Amelia]]>;
<![CDATA[Ngadi Permana]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i1.4127
<![CDATA[This study aims to examine the influence of Human Capital and Organizational Commitment on employee performance at Labersa Toba Hotel & Convention Center in Balige City. The population in this study were all employees of Labersa Toba Hotel & Convention Center with a sample size of 129 employees, selected using total sampling techniques. This study uses a quantitative approach with a data collection instrument in the form of a questionnaire. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, path analysis, and upsilon (v) tests. The results of the study indicate that there is a significant influence between Human Capital on employee performance. There is a significant influence between Organizational Commitment on employee performance, There is a significant influence between Human Capital on Organizational Commitment. Indirectly, there is an influence of Organizational Commitment in Mediating the influence of Human Capital on Employee Performance at Labersa Toba Hotel & Convention Center in Balige City. This study provides recommendations to companies to pay attention to aspects of Human Capital and organizational commitment in order to achieve company targets.]]>
