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All Journal ETIKONOMI Jurnal Akuntansi dan Governance Review on Islamic Accounting Suhuf: International Journal of Islamic Studies
Nur Amalia Aziza
Sakarya Üniversitesi
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Dapatkah Religiusitas Islami Memoderasi Pengaruh Sifat Machiavellian dan Pengetahuan Akuntansi terhadap Persepsi Praktik Creative Accounting? Dahlia Tri Anggraini; Nur Amalia Aziza
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.76-93

Abstract

Creative accounting basically aims to make financial reports look good and stable according to SAK, currently however, it is used as a manipulation to mislead stakeholders. The manipulation is carried out through numbers in the recording of financial transactions. This self-interest activity tends to benefit one party and mislead another. This study aims to analyze the effect of Machiavellianism and accounting knowledge on the perceptions of creative accounting practice with the moderating role of Islamic religiosity. Using convenience sampling technique, we collect data from three sharia banks that of 30 employees who work in accounting division by distributing questionnaire. We analyze the data with Smart PLS 3 for Windows. This study finds that Machiavellianism and accounting knowledge has a significant positive effect on the perception of creative accounting practice. Meanwhile, Islamic religiosity has no significant negative effect on moderating the influence of Machiavellianism on the perceptions of creative accounting practice, and no significant positive effect on moderating the effect of accounting knowledge on the perceptions of creative accounting practice.
Memaknai Transparansi Internet Financial Reporting Lembaga Amil Zakat Melalui Konsep Amanah dan Tablig Nur Amalia Aziza; Nur Afiani
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.87-100

Abstract

The limited transparency of amil zakat institutions, especially on financial aspect, has an impact on public trust and their ability to survive considering all funds come from the public. The purpose of this study is to reveal the meaning of transparency through online financial reporting based on the concept of trust and tabligh. Being in a religious interpretive paradigm, this study employs qualitative approach. Data collection was carried out by interviewing managers and from archives of published financial reports on the LAZ Dompet Dhuafa Republika website. The results show that transparency is interpreted as the principle of responsibility in overcoming transparency obstacles, transparent content as institutional morality, and media transparency as institutional attachment which should be carried out continuously
Islamic and Conventional Banks Stability in Indonesia Shabeer Khan; Nur Amalia Aziza; Allah Ditta Nawaz
ETIKONOMI Vol 23, No 1 (2024)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v23i1.33879

Abstract

Research Originality: The stability of banking institutions is crucial for the overall financial health of a country. The originality of this paper lies in its innovative use of quantile regression analysis to provide a nuanced understanding of the factors influencing bank stability, particularly in the Indonesian context.Research Objectives: This research identifies factors influencing bank stability in Islamic and conventional banks in Indonesia.Research Methods: Utilizing quantile regression analysis to measure the impact of various factors at different quantiles, addressing the existing mixed findings in the literature. This study utilizes 15 years of data, encompassing 61 observations for Islamic banks and 779 observations for conventional banks in Indonesia.Empirical Results: The study identifies impaired loans as the primary determinant of bank stability in Indonesia, with a notably greater impact on conventional banks compared to Islamic banks. Notably, the upper quantile of Islamic banks indicates a decline or a lesser impact on bank stability.  The paper additionally concludes that the stability of Islamic banks in Indonesia is comparatively lower than conventional banks.Implications: By offering insights into the different levels of factors affecting bank stability, the study contributes to the existing literature, sheds light on unique dynamics, and highlights potential recommendations for enhancing bank stability, especially in the context of non-performing loans.JEL Classification: C21, C23, G21How to Cite:Khan, S., Aziza, N. A., & Nawaz, A. D. (2024). Islamic and Conventional Banks Stability in Indonesia. Etikonomi, 23(1), 167 – 182. https://doi.org/10.15408/etk.v23i1.33879.
Quantifying Intellectual Terrain: Islamic Jurisprudence, Ethical Discourse, and Scholarly Impact Apriantoro, Muhamad Subhi; Faradilla, Safina; Ashfahany, Afief El; Maruf, Aminudin; Aziza, Nur Amalia
Suhuf: International Journal of Islamic Studies Vol. 36 No. 1 (2024): Mei
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v36i1.4367

Abstract

This research aims to reveal the trend and development of scientific literature about Islamic law, ethics, and its worldwide significance, spanning the years 1954 to 2023. The utilization of quantitative and network analysis enables the mapping of alterations in publication patterns, the identification of affiliations and highly productive authors, and the highlighting of journals with substantial influence. The findings indicate a significant increase in the number of published works since 1995, particularly in the early 21st century. Notably, the International Islamic University Malaysia and writers El-Seoudi, A.W.M.M. and Jadalhaq, I.M. have made considerable contributions to this surge. The examination of journals emphasizes the significant influence of "Islamic Law and Society" in the relevant literature. Furthermore, specific works like Ashraf D's publication in the "Journal of Business Ethics" in 2016 demonstrate a considerable impact in the scientific literature. Through a comprehensive examination of publication trends and influential works, the study contributes to a deeper understanding of Islamic law and ethics within academic circles. It underscores the need for interdisciplinary collaboration and engagement with diverse perspectives to grasp the complexities of Islamic jurisprudence and ethical frameworks.  In conclusion, this research provides a valuable resource for scholars, policymakers, and practitioners seeking to navigate the intricate terrain of Islamic law and ethics. By delineating trends, identifying key contributors, and highlighting influential publications, the study offers a nuanced perspective on the evolving discourse surrounding these critical subjects.
Comparison of Internal Audit Disclosure in Islamic and Conventional Banks in Indonesia Aziza, Nur Amalia
Review on Islamic Accounting Vol. 5 No. 1 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i1.671

Abstract

This study aims to assess the disclosure practices in internal auditing within Islamic and conventional contexts, recognizing the vital role of internal audit functions in ensuring governance and managing risks, particularly in the banking sector. The research employs a qualitative methodology, conducting content analysis on 40 annual reports from Islamic and conventional banks in 2022-2023 to evaluate the extent of disclosure, which serves as a proxy for internal audit quality. The sample selection involved 10 Islamic banks and 10 conventional banks, chosen through purposive sampling. The findings reveal that despite the expectation for Islamic banks to prioritize full disclosure, they still fall short compared to conventional banks. Larger banks demonstrate higher transparency levels in information disclosure than medium and small banks. Additionally, conventional banks tend to offer more transparency than Islamic banks, emphasizing not only risk management but also value enhancement through consulting services. In contrast, Islamic banks place greater emphasis on regulatory compliance, with only a minority leveraging internal audits for advisory purposes. This research highlights the need for Islamic banks in Indonesia to enhance their transparency levels in internal auditing processes to improve overall governance and risk management effectiveness.
Co-Authors Afief El Ashfahany Allah Ditta Nawaz Dahlia Tri Anggraini Faradilla, Safina Maruf, Aminudin Muhamad Subhi Apriantoro Nur Afiani Shabeer Khan