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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Akurasi : Jurnal Studi Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Journal of Islamic Accounting and Finance Research JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Digital Marketing and Halal Industry Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies IIJSE
Sugiyarti Fatma Laela, Sugiyarti Fatma
Accounting Department of Tazkia University College of Islamic Economics
Religion Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Social Sciences Other

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KUALITAS LABA DAN CORPORATE GOVERNANCE: BENARKAH KUALITAS LABA BANK SYARIAH LEBIH RENDAH DARI BANK KONVENSIONAL? Laela, Sugiyarti Fatma
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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

Abstract

Research regarding the association between corporate governance (CG) and the predictability of earning in Islamic bank is still limited. Islamic bank adopts profit loss sharing (PLS) instead of interest system as used by conventional bank. Regardless its benefit, PLS theoretically provides the potential of moral hazard which leads to opportunistic behaviors of managers. As a result, the quality of accounting information maybe decreases. This study examines the predictability of earning especially the ability of current earning to predict future cash flows using CG as a moderating variable. Using samples of Islamic and conventional banks from period of 2007- 2010 and least square method, this study finds that there is no strong evidence of earning predictability in the banking industry. The influence of current earning on future cash flow is not significant. However, the implementation of CG which measured by self-assessment scores, strengthen the association of current earning and future cash flows. The better the implementation of CG, the stronger the predictability of earning. This study also finds that the predictability of earning in Islamic bank is stronger than conventional bank, even though the impact of CG implementation on earning predictability for both types of bank is not different.
THE EFFECT OF GREEN ACCOUNTING PRACTICE ON MAQASHID SHARIA PERFORMANCE IN ISLAMIC BANKS Khasanah, Amirah Arifah; Laela, Sugiyarti Fatma
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.39-63

Abstract

The purpose of this study is to analyze the effect of green accounting practice on maqashid sharia performance in Islamic banks. This research data used secondary data of 16 Islamic banks in Indonesia. Smart PLS 4 with the SEM-PLS model is the software used to test the effect between the dependent variable, namely the maqashid sharia index which is proxied in educating individuals; establishing justice; and promoting welfare on the independent variable, namely green accounting practice which is also proxied by green investment, green initiatives, and green activity management. Meanwhile, the control variables used in this study aim to control causality in obtaining a more complete empirical model measured using bank size. The results indicate that green investment, green initiative, and green activity management that fulfil the category in representing the practice of green accounting in islamic banks. The implementation of maqashid sharia in Islamic banks is only represented by educating individuals and promoting welfare. Furthermore, the results of the effect test in this study are green accounting practice have a negative significant effect on maqashid sharia performance in islamic banks. While bank size proxied as control variable have a positive significant effect on maqashid sharia performance.
Dampak Pengungkapan Sustainability Report terhadap Kinerja: Komparasi Kinerja Pasar dan Kinerja Akuntansi Kartikasari, Amanda Dwi; Laela, Sugiyarti Fatma
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2469

Abstract

Purpose: This study aims to analyze the effect of Sustainability Report (SR) disclosure on company performance. Research Methodology: This study uses data from 170 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. A total of 832 book years were analyzed using the panel data regression method. Performance is measured using earnings per share (EPS), which reflects market performance, and Return on Equity (ROE) and Return on Assets (ROA), which reflect accounting performance. Results: The findings show that SR disclosure positively affects EPS performance. SR disclosure has a marginal influence on ROE performance with an alpha test level of 10%. However, SR disclosure does not have a significant effect on ROA performance. Although internal SR disclosure does not affect performance, it has been proven to elicit a response from the market. Limitations: Sustainability Disclosure in this study was measured using a dummy variable. Consequently, it is less comprehensive to assess the quality of sustainability practices. Contribution: The findings strengthen the literature on the influence of sustainability disclosures on market performance. The challenge is to empirically prove that market performance should have an impact on accounting performance in the long term.  
Determinants of Micro and Small Enterprise’s Interest to Participate in Self-Declare Halal Certification Dawam, Khaerud; Laela, Sugiyarti Fatma; Hendrasto, Nur; Rehman, Hafiz Mudassir; Hasan, M. Kabir
Journal of Digital Marketing and Halal Industry Vol 5, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2023.5.1.15041

Abstract

The Micro and Small Enterprises (MSEs) market share is expected to increase with the halal certification of their products and services. However, MSEs have limited resources. In response, the Government introduced a self-declare halal certification program in 2022. From the total number of MSEs, which reached 8.7 million units as of March 2023, only about 79 thousand have self-declare halal certificates. Therefore, this study aims to analyze internal and external factors that influence the interest of  MSEs towards halal certification through a self-declare scheme. The study involves 86 MSEs respondents from Bogor, West Java. Using Partially Least Square (PLS) with a second-order approach. The findings reveal that internal factors marginally affect MSE's interest to pursue self-declare halal certification. The three strongest indicators of internal factors are: (1) improving human resource performance, (2) increasing efficiency and financial returns, and (3) awareness of religiosity. Interestingly, external factors do not influence the interest of MSEs to obtain self-declare halal certification, except for government policy, which significantly impact the intention in the first-order test. The main implication of this research is the importance of more substantial government support to help MSEs obtaining halal certification such as socialization, training as well as mentoring Halal Self Declare Certification at an affordable cost.
DETERMINANTS OF STUDENT ETHICAL BEHAVIOR: A STUDY ON ISLAMIC ACCOUNTING EDUCATION AND STUDENT RELIGIOSITY Maulana, Fadhlan; Laela, Sugiyarti Fatma
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i1.9549

Abstract

ABSTRACTThis study aims to analyze the impact of Islamic accounting education and the level of religiosity on ethical behavior. All variables were measured using a questionnaire instrument which was distributed to 53 undergraduate students majoring in Islamic accounting located in Java. The hypotheses were tested using multiple regression analysis. The results show that Islamic accounting education has a positive impact on ethical behavior represented in their daily life. However, the religiosity level does not affect ethical behavior. The implication of the study is the importance of integrating religious values into learning. The values of Islam are universal, such as honesty, trustworthiness, and professionalism, and can be applied to individuals from any religious background. In addition, these values must be internalized. As a result, religion is not just ritual worship, but also has an impact on social piety.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh pendidikan akuntansi Islam dan tingkat religiusitas terhadap perilaku etis. Seluruh variabel diukur menggunakan instrumen kuesioner yang dibagikan kepada 53 mahasiswa S1 jurusan akuntansi syariah yang berlokasi di Pulau Jawa. Hipotesis diuji dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pendidikan akuntansi Islam mempunyai dampak positif terhadap perilaku etis responden yang direpresentasikan dalam kehidupan sehari-hari. Namun tingkat religiusitas tidak mempengaruhi perilaku etis. Implikasi dari penelitian ini adalah pentingnya mengintegrasikan nilai-nilai agama ke dalam pembelajaran. Nilai-nilai Islam bersifat universal, seperti kejujuran, amanah, profesionalisme dapat diterapkan pada individu dari latar belakang agama apa pun. Selain itu, nilai-nilai tersebut harus diinternalisasikan sehingga, agama bukan sekadar ibadah ritual, namun juga berdampak pada kesalehan sosial.
RELATIONSHIP OF INTERNAL AUDITOR INDEPENDENCE, INTERNAL AUDIT EFFECTIVENESS AND SHARIA COMPLIANCE (CASE STUDY ON SHARIA BANK IN EAST JAVA) Yulisnawati, Yulisnawati; Pramono, Sigit Eko; Laela, Sugiyarti Fatma
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 4 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i4.6250

Abstract

This study aims to analyze the impact of the effectiveness of internal audit in improving sharia compliance in this case effectiveness is highly dependent on the independence of internal auditors. The subjects of this research are all internal auditors who work for Islamic banks in East Java province. The sample used in this study was taken through purposive sampling method. This study uses a type of quantitative research with hypothesis testing. In this study using Partial Square Structural Equation Modeling (PLS-SEM) analysis used for validity tests and reliability tests with the help of analytical tools in the form of Smart-PLS 4.0 software. The results of this study indicate that the internal auditor independence variable has no significant effect on sharia compliance. The internal audit effectiveness variable has a significant effect on sharia compliance. The internal auditor independence variable has a significant influence on the effectiveness of the internal audit. And the internal auditor independence variable has a positive effect on Sharia compliance by means of internal audit effectiveness.
TADABBUR SURAH YUSUF: PRAKSIS AKUNTAN BERETIKA Kurniawan, Nur Muchamad; Laela, Sugiyarti Fatma
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.09

Abstract

Abstrak – Tadabur Surah Yusuf: Praksis Akuntan yang BeretikaTujuan Utama – Penelitian berupaya mengeksplorasi prinsip-prinsip dasar etika akuntan yang terkandung dalam Surah Yusuf.Metode – Penelitian ini menggunakan metode tadabur dan wawancara. Informan penelitian ini adalah akuntan dan ahli agama.Temuan Utama - Penelitian ini menemukan bahwa adanya keselarasan antara serapan-serapan etika dari kisah Nabi Yusuf dengan prinsip dasar etika akuntan. Nabi Yusuf merupakan seorang bendahara kerajaan dan suri tauladan bagi pengelola keuangan. Episode-episode kehidupan Nabi Yusuf merefleksikan prinsip dasar etik akuntan.Implikasi Teori dan Kebijakan – Penelitian ini menawarkan prinsip dasar etika akuntan dari sudut pandang tadabur Surah Yusuf. Selain itu, penelitian ini menjadikan Nabi Yusuf sebagai suri tauladan bagi akuntan dan auditor yang beretika.Kebaruan Penelitian - Penelitian ini menjelaskan prinsip dasar etika dari serapan kisah Nabi Yusuf yang merupakan pengelola keuangan kerajaan. Abstract – “Tadabur” Surah Yūsuf: The Praxis of Ethical Accountants Main Purpose - The research seeks to explore the basic ethical principles of accountants contained in Surah Yusuf.Method - This research uses “tadabur” and interview methods. The informants were accountants and religious scholars.Main Findings - The research found that there is harmony between the ethical uptake of the story of the Prophet Yūsuf and the basic principles of accountant ethics. Prophet Yūsuf was a royal treasurer and a role model for financial managers. The episodes of the life of the prophet Yūsuf reflect the basic ethical principles of accountants.Theory and Practical Implications - This research offers basic principles of accountant ethics from the perspective of Tadabur Surah Yusuf. In addition, this research makes the Prophet Yūsuf a role model for ethical accountants and auditors. Novelty - This research explains the basic principles of ethics from the absorption of the story of the Prophet Yūsuf, who was the financial manager of the kingdom.
FRAUD MITIGATION BY EMBODYING MAQASHID SHARIA VALUES AND ISLAMIC WORK ETHICS Qorny, Farah Nurani; Laela, Sugiyarti Fatma; Fachrul Avivy, Ahmad Levi
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

This research examines how the fraud square influences fraud, and investigates whether implementing tahdzib al-fard (educating individuals), part of Maqashid Sharia values, and Islamic Work Ethics (IWE), can reduce employee involvement in fraud. The study uses a quantitative approach with questionnaires for data collection, with 257 civil servants in Banten Province agencies, Indonesia, as study samples. The data were further tested using partial least squares structural equation modeling. The study reveals that pressure, opportunity and rationalization have a positive relationship with fraud, while integrity has no impact on fraud deterrence. Tahdzib al-fard significantly influences employee perceptions and attitudes towards dealing with fraud triggers and increasing integrity. IWE was found to only moderate the relationship between pressure and fraud. The research captures the prevalence of fraud in Banten Province government agencies through the lens of the fraud square. It also proposes a new measurement of tahdzib al-fard, combined with the internalization of IWE, as a promising approach that weakens the drivers of fraud and has implications for reducing the level of fraud in the government sector.
Mergers and acquisitions in OIC countries: the role of strategic similarity in bank performance Nisa, Raudhatun; Laela, Sugiyarti Fatma; Shah, Mohamed Eskandar
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.21978

Abstract

Purpose - This research aims to evaluate the impact of strategic similarity on M&A performance in banking within OIC countries. The study investigates how strategic alignment influences M&A outcomes and explores the role of cultural fit, cross-border factors, and capital adequacy in shaping post-merger success.Method - A quantitative approach is used in this study, using secondary data from annual reports of banking institutions in OIC member countries that experienced mergers and acquisitions from 2013 to 2022. This study uses 38 M&A transaction data obtained from Bank Focus. The hypothesis is tested using a partial least squares structural equation model.Result - The finding reveals that the strategic similarity factor could not explain the success of M&A performance for both Islamic and conventional banks. Cultural misalignment and cross-border regulatory issues are key factors affecting post-merger success. The one-year observation period was too short, but capital adequacy was found to influence performance significantly.Implication - Theoretically, models of M&A success should include cultural and regulatory dimensions and consider a longer-term view. Managers should prioritise cultural integration, address regulatory challenges, and align capital adequacy strategies to improve post-merger outcomes and resilience.Originality - This research discussed the factors determining successful M&A performance in banks in OIC countries. The findings can be used to develop insights into mergers and acquisitions in the banking sector.
Earnings Management Impact on Financial Performance: Accounting Information System Effectiveness as Moderation Ariskawati, Nur; Eka Marenza, Silvya; Laela, Sugiyarti Fatma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5858

Abstract

This research examines the impact of earnings management on financial performance, with a focus on the moderating role of the effectiveness of Accounting Information Systems (AIS). The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority during the 2019-2022 period. Return on Equity (ROE) is used as an indicator of financial performance, while earnings management practices are measured through Discretionary Loan Loss Provisions (DLLP). The effectiveness of AIS is assessed through the timely publication of financial reports and restated reports. This research finds, through panel data regression analysis, that earnings management and an effective AIS increase the financial performance of Islamic banks. Furthermore, AIS effectiveness moderates the positive impact of earnings management on financial performance. The moderation effect shows that a well-functioning AIS can strengthen the impact of efficient earnings management on financial performance. The implications of this research highlight the importance of transparency, and efficient earnings management through an effective AIS. As a result, an investment in AIS is crucial for Islamic banks.
Co-Authors Abdul Latif Al Ghifari, Dhimas Mukhlas Ariskawati, Nur Dawam, Khaerud Eka Marenza, Silvya Fachrul Avivy, Ahmad Levi Hasan, M. Kabir Kartikasari, Amanda Dwi Khasanah, Amirah Arifah Kurniawan, Nur Muchamad Maulana, Fadhlan Muhammad Syafii Antonio Nur Hendrasto Pramono, Sigit Eko Qorny, Farah Nurani Raudhatun Nisa Rehman, Hafiz Mudassir Shah, Mohamed Eskandar Sumidartiny, Ai Netty Surur, Miftakhus Yanadewi, Haniifatuz Zahira Yulisnawati Yulisnawati