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All Journal EL-MUHASABA JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Akuntansi Bisnis Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Akuntansi Aktual JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EkBis: Jurnal Ekonomi dan Bisnis Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Paradigma Journal of Contemporary Information Technology, Management, and Accounting Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Public and Business Accounting Maliki Islamic Economics Journal International Journal of Asian Business and Management (IJABM) Jurnal Ekonomi, Bisnis, dan Akuntansi Klabat Accounting Review Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Sulis Rochayatun
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Competencies and Knowledge of Internal Auditor in Islamic Financial Institution : A Literature Review Gina Nabila; Sulis Rochayatun; Fajar Hafandi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i1.18037

Abstract

Purpose: Recently, the phenomenon of internal audits in Islamic financial institutions is that the fulfillment of sharia principles has not run ideally. This study aims to examine the competence and experience of internal auditors in Islamic financial institutions using a literature review. Method: Data collection techniques were used to search for relevant articles through databases on Emerald, Springer, and Google Scholar by emphasizing keywords related to the theme. Results: The results show that empirical evidence states that the competence and experience of internal auditors in Islamic financial institutions need to be added with several things related to competence and knowledge in accordance with Islamic law, such as knowledge of Islamic principles and laws, especially in fiqh muamalah; a strong understanding of As-Sunnah and Islamic jurisprudence such as ushul fiqh; understanding of accounting and auditing standards that apply within the national territory, as well as standards adopted by other Muslim countries that have implemented sharia auditing and have the competence to argue about the provisions and objectives of sharia. Implications: The implications of this study are expected to be a reference for improving the quality of internal audits in Islamic financial institutions so that they can run in harmony with sharia provisions and principles.Novelty: This study has differences from the studies that have been done before which the difference lies in the object of internal audit in Islamic Financial Institutions and research methods literature review. Therefore, in the next study is expected to conduct research on one of the Islamic financial institutions so that the results obtained can be more specific in accordance with the knowledge and competence of internal auditors at the institution.
MENGUNGKAP MAKNA PENGELOLAAN KEUANGAN UNTUK KELANGSUNGAN USAHA ONLINE SHOP MAHASISWA UIN MAULANA MALIK IBRAHIM MALANG Ainurfirza Dwi Alvianti; Sulis Rochayatun
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 23, No 3 (2021)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.245 KB) | DOI: 10.32424/jeba.v23i3.2865

Abstract

Assessing the Relevance of Spirituality and Corporate Social Responsibility in A Family Business: A Scooping Review Sulis Rochayatun; Heri Pratikto; Cipto Wardoyo; Puji Handayati; Rosmiza Bidin
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 9, No 2: SEPTEMBER 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Previous literature review studies have explored the implementation of social responsibility in family companies, while literature reviews that focus explicitly on the spirituality of family business in the implementation of social responsibility have not been found. The purpose of this scoping review is to map out studies that assess the spirituality of family business in the implementation of social responsibility. The scoping review of this study follows the five main stages outlined by Arkset and O'Malley (2005). The steps taken are (1) identifying research questions; (2) identify relevant studies; (3) selection of relevant studies; (4) mapping data; (5) Compile, summarize and report the results. The studies reviewed were selected from three electronic databases, namely: Emerald, Springer and Taylor & Francis within a period of 12 years from 2012-2021. The results of the scoping review show that most studies acknowledge that spirituality in family establishments is stronger. Social responsibility decisions and policies are considered as ethical decisions that involve the influence of religion and spirituality as the basis for decision making. The spiritual values that are built in family business can be the basis for the implementation of social responsibility that is oriented to the long-term goal of corporate sustainability. The theoretical implication of this research is to provide additional literature on CSR in family companies in terms of spirituality so that it can be a guide for future research. Keywords: Corporate Social Responsibility, Spirituality, Family Business, Scooping Review
Corporate Social Responsibility in Family Business: A Scoping Literature Review Fitriya Andriyani; Sulis Rochayatun
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 7, No 2 (2022): December 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i2.4599

Abstract

The study of Corporate Social Responsibility (CSR) is a phenomenon that continues to grow in the business world, which was initially widely studied in large companies and then developed in the study of family companies. Therefore, the literature on the topic must provide an updated overview of CSR research. This literature aims to study the concept of corporate social responsibility in family firms. This literature review follows the guidelines of (Arksey & O'Malley, 2005), which have five steps: identifying the research questions; identifying relevant studies; selecting studies; charting data; reporting, summarising, and reporting the results. The study was derived from the electronic database of Emerald, Springer, and Taylor Francis. Results show that corporate social responsibility in family companies is sustainable and a form of building reputation, family identity, and a good image in the business environment. The implications of this study are expected to be a reference and guide for implementing CSR in the family business to benefit wider stakeholders.
Corporate Social Responsibility in Small Medium Enterprises: A Scoping Literature Review Fitriya Andriyani; Sulis Rochayatun
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.41694

Abstract

CSR has become an important issue in business practices in various sectors, including in Small and Medium Enterprises (SMEs). SMEs have a crucial role in the economy, due to their contribution in creating jobs, local economic growth, and poverty reduction. However, SMEs are also faced with various challenges, such as limited resources, market access, as well as limitations in the ability to participate in social initiatives so many considerations are given to implementing CSR practices. Therefore, a literature review on CSR in SMEs is needed to provide an up-to-date overview of CSR research in SMEs. The purpose of this literature is to map the study of the concept of CSR in SMEs. To get relevant articles, data collection techniques are used through the Emerald, Springer, and Google Scholar databases by emphasizing keywords according to the research topic. The results of the study show that the implementation of CSR in SMEs can be an effective strategy in improving the welfare of SMEs and surrounding communities. By strengthening SME CSR and facilitating collaboration with various related parties, SMEs can increase their competitiveness, create a wider positive impact, and contribute to sustainable development. Keywords: Corporate Social Responsibility, Sustainability, SMEs, Scoping Review
DETERMINANTS OF ACCOUNTING STUDENTS’ INTENTION TO TAKE PROFESSIONAL ACCOUNTANT CERTIFICATION Niswatin, Khoirun; Rochayatun, Sulis
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1042.73-90

Abstract

This study aims to examine and analyze the influence of the level of understanding, attitude, career motivation, degree motivation, and financial rewards on students' intention to pursue professional accountant certification. The research adopts a quantitative descriptive methodology, focusing on fifth and seventh-semester accounting students at UIN Maulana Malik Ibrahim Malang. Through purposive sampling, 73 individuals were selected as the study sample. Multiple linear regression analysis using SPSS version 25 was employed as the analytical method. The results indicate that students' intention to pursue professional accountant certification is positively and significantly influenced by their attitude and financial rewards. However, the intention is not affected by the level of understanding, degree motivation, or career motivation. Keywords: Level of understanding, attitude, motivation, financial reward, professional accountant certification Penelitian ini bertujuan untuk mengevaluasi dan mengurai pengaruh tingkat pemahaman, sikap, motivasi karir, motivasi gelar, dan penghargaan finansial terhadap niat mahasiswa untuk memperoleh sertifikasi sebagai akuntan profesional. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, dengan populasi yang terdiri dari mahasiswa akuntansi semester lima dan tujuh di UIN Maulana Malik Ibrahim Malang. Dengan menggunakan purposive sampling, sebanyak 73 orang menjadi sampel penelitian. Analisis regresi linier berganda dengan menggunakan SPSS versi 25 digunakan sebagai metode analisis. Hasil penelitian menunjukkan bahwa sikap dan penghargaan finansial memiliki pengaruh positif dan signifikan terhadap niat mahasiswa untuk mendapatkan sertifikasi akuntan profesional. Namun, tingkat pemahaman, motivasi gelar, dan motivasi karir tidak mempengaruhi niat mahasiswa untuk mengikuti sertifikasi akuntan profesional. Kata kunci: Tingkat pemahaman, sikap, motivasi, penghargaan finansial, sertifikasi akutan profesional
Corporate Social Responsibility and Spirituality: Islamic Perspective Rochayatun, Sulis; Andriyani, Fitriya
Maliki Islamic Economics Journal Vol 3, No 2 (2023): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v3i2.26179

Abstract

Scientific concern regarding CSR continues to grow in the business world. Previously, CSR studies did not include elements of morally binding values. Then this phenomenon developed by entering spirituality as a source of important values in CSR. Therefore, the literature on the topic must provide an up-to-date overview of religion-based CSR research. This literature aims to understand the concept of CSR based on Islamic spirituality. This literature review has five main stages, namely identifying research questions, identifying relevant studies, study selection, making data charts, compile, summarize and report results. The studies reviewed were from the Emerald, Springer, and Taylor Francis electronic databases. The study results show that from an Islamic perspective, CSR leads to social justice, and CSR is completely selfless in creating prosperity. The implications of this study are expected to be a reference and guideline in implementing CSR based on Islamic spirituality which adheres to religious values with the aim of justice and social welfare, so that companies can achieve sustainability.
The Role of Ethics, Competence, Auditor Independence, and Audit Fees on Audit Quality: A Literature Review Krisnia, Irna; Rochayatun, Sulis; Hafandi, Fajar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24654

Abstract

Purpose: Auditors are a profession that plays a crucial role in assessing the fairness of financial reports and producing quality reports. This research aims to examine the factors that influence audit quality using a literature review. Method: This research was conducted using the literature review method by collecting theories and previous research results relevant to the theme raised. Results: The results of this research show that empirical research reveals the importance of auditor ethics, auditor competence, auditor independence, and audit fees in maintaining the quality of audit results. The determinants of audit quality are expected to be the auditor's attention so that in the future they can work with more responsibility, objectivity, and honesty in every action and decision. Implications: The implications of this research are expected to be taken into consideration in the formulation of policies related to improving audit quality so that the output of audit results is truly in accordance with the provisions, professional code of ethics of public accountants, and represents the real situation. Novelty: This research is different with the previous research, what will be discussed in this research is the role of ethics, competence, independence, also audit fees in improving the quality of audits. The selected factors have not been combined by previous researchers.
The Role of Auditor Ethics in Moderating the Effect of Auditor Competence, Independence, and Audit Fees on Audit Quality (Case Study at Malang Public Accounting Firm) Krisnia, Irna; Rochayatun, Sulis
Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i2.11871

Abstract

As a professional, an auditor has a moral responsibility to the public to provide audit services of highest quality by maintaining integrity, competence and independence in carrying out audit duties. This research aims to examine the role of auditor ethics in moderating the relationship between auditor competence, independence and audit costs and audit quality. A total of 77 respondents were selected from ten Public Accounting Firms in Malang. The research results show that auditor ethics is unable to moderate the relationship between competence, independence and audit fees on audit quality. However, auditor independence and ethics have a direct effect on audit quality. Meanwhile, auditor competency and audit fees have no effect on audit quality. The results of this research can be used as a reference for developing further research related to audit quality and as consideration in formulating policies that can encourage auditors to improve audit quality.
Peran Financial Technology (Fintech) Syariah dalam Perekonomian Negara di Indonesia Rozi, Fahrur; Safitri AR, Sri Wahyuni; Khowatim, Khusnul; Rochayatun, Sulis
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13668

Abstract

This study discusses Financial Technology (Fintech) emerging as a significant innovation offering financial services through digital platforms. The aim of this research is to provide an overview and paradigm of Shariah Fintech and its development in Indonesia, and to depict the role of Shariah Financial Technology (Fintech) in the country's economy. The research method employed is Library Research, where various literature sources such as books, journals, and research reports are deeply studied. The research findings indicate that Shariah Fintech in Indonesia plays a crucial role in the country's economy. They not only provide financial solutions in accordance with Shariah principles but also open up financial access for UMKM. Its growth promises to enhance financial inclusion and support UMKM in Indonesia. However, there are still challenges such as limited infrastructure, lack of human resources, and regulatory constraints in Indonesia. Overcoming these challenges requires cooperation among the government, regulators, industry players, and society in Indonesia. Thus, Shariah Fintech in Indonesia can continue to contribute to the country's economy.
Co-Authors A'yunin, Qurratin Ainurfirza Dwi Alvianti Andriyani, Fitriya Cipto Wardoyo Fahrur Rozi Fajar Hafandi Firdaus Indra Faradiba Fitriya Andriyani Fitriya Andriyani Fitriya Andriyani Gina Nabila Gunartin . Hafandi, Fajar Heri Pratikto Husnah, Silvina Ima Rahmawati Khowatim, Khusnul Krisnia, Irna Laily Nur Sa’ida Marida Fandi Setiawan Meldona Nisak, Ifa Azzakyatun NISWATIN, KHOIRUN Oktaviani, Devi Puji Handayati Ratna Dwi Nastiti Rofidah, Naily Rosmiza Bidin Safitri AR, Sri Wahyuni Selfiana, Cici Shachariyah, Nafachatus Sri Andriani Sri Andriani Wirdaniya Binti Rohana