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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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Income Smoothing, Displaced Commercial Risk and Bankruptcy in Indonesian Islamic Banks During the COVID-19 Pandemic Laela, Sugiyarti Fatma; Latif, Abdul
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i2.507

Abstract

This research seeks to examine how the COVID-19 pandemic has influenced shifts in income smoothing practices within Islamic banks in Indonesia. It also investigates the effect of income smoothing on displaced commercial risk (DCR) and the influence of DCR on the potential for bankruptcy in Islamic banks. Using a quantitative approach, the study employs a mean difference test and panel data regression through path analysis in relation to 13 Islamic banks over two 21-month periods before the pandemic (July 2017 to March 2019) and during the pandemic (April 2019 to December 2020). The findings reveal significant differences in income smoothing behavior between the pre-pandemic and pandemic periods, with income smoothing negatively affecting DCR. Furthermore, a lower DCR leads to a lower bankruptcy risk, as measured by the z-score. These results highlight the interconnectedness of income smoothing, commercial risk management, and financial stability in Islamic banks during periods of economic uncertainty. The study concludes that Islamic banks need to enhance risk management strategies to mitigate the effects of external economic shocks.
THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS Eka Marenza, Silvya; Ariskawati, Nur; Laela, Sugiyarti Fatma
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.461

Abstract

The aim of this research is to test and analyze the effect of applying the Expected Loss Method on earnings quality in the context of the pandemic surrounding. The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority for the 2019-2022. Using panel regression analysis techniques processed through STATA 18, this research measures earnings quality with discretionary loan loss provisions (DLLP). Control variables include liquidity, which is proxied by the financing-to ratio (FDR), efficiency by BOPO, and bank size by Ln Total Financing. The results show that the impact of EFL on earnings quality is positively significant. This means that the higher the implementation of EFL, the greater the increase in DLLP, which indicates a further decline in earnings quality. During the pandemic, DLLP 27.98 demonstrated a higher value compared to non-pandemic periods, indicating a decline in earning quality during that period. This research provides input for regulators in drafting regulations related to CKPN, which is prone to being used as an earnings management tool. For investors, these findings can help in evaluating bank performance to make better investment decisions.
Financial Literacy, Religiosity, and MSME Compliance with Sharia Financing: Does Mental Accounting Matter? Sumidartiny, Ai Netty; Laela, Sugiyarti Fatma
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.539

Abstract

Purpose: This study examines the effect of Sharia financial literacy and religiosity on micro, small, and medium enterprises’ (MSMEs) compliance with Sharia financing contracts. In particular, it explores the mediating role of mental accounting in shaping contract adherence. Method: The research employed a quantitative survey design with 100 MSMEs under Perumda Pasar Jaya Jakarta that had participated in Sharia financing for at least one year. Data were collected through structured questionnaires and complemented with qualitative interviews. Structural Equation Modeling– Partial Least Squares (SEM-PLS) was applied to test direct and mediating effects. Findings: The results demonstrate that both Sharia financial literacy and religiosity exert positive and significant effects on MSMEs’ compliance with Sharia financing contracts. However, the mediation analysis reveals that mental accounting does not significantly mediate these relationships, suggesting that while entrepreneurs understand and value Sharia principles, limited financial buffers and urgent liquidity needs prevent them from consistently applying structured accounting practices. Qualitative evidence confirms that many MSMEs mix business and personal funds, rely on fluctuating cash flow, and occasionally delay repayment despite strong religious motivation. Novelty/Value: Unlike in conventional finance, where mental accounting is often framed as a cognitive bias, in Islamic finance, it can function as a constructive form of self-control. By separating accounts for obligatory payments, including zakah and debt repayment, MSMEs with relatively high religiosity treat financial discipline as part of their religious duty. At the same time, Islamic financing practices grounded in ukhuwah and maslahah provide flexibility when liquidity constraints occur, making mental accounting a unique and contextually embedded mechanism for SMEs.
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.
Analysis Of Factors Influencing Accounting Prudence (Empirical Study On State-Owned Enterprises Listed On The Indonesia Stock Exchange For The Period 2018-2022) Yanadewi, Haniifatuz Zahira; Laela, Sugiyarti Fatma
Eduvest - Journal of Universal Studies Vol. 4 No. 4 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i5.1272

Abstract

This research is to determine the effect of managerial ownership, growth opportunities, financial pressure on prudent accounting with firm size and leverage as additional variables in state-owned companies listed on the Indonesia Stock Exchange (BEI). The research period used is 5 years, namely the 2018-2022 period. The sampling technique in this research is purposive sampling with a selected sample of 18 state-owned companies. The analytical method used to test the hypothesis is panel data regression analysis using Eviews 12. The research results show that managerial ownership, growth opportunities and financial distress have an effect on accounting prudence, while company size and leverage have no effect on accounting prudence. The implication of this research is that company management must be careful in dealing with permits in the future. At this time, they must apply accounting prudence to reduce the risks facing the company.
Green Initiatives and Firm Value: The Moderating Effect of Environmental Performance Laela, Sugiyarti Fatma; Hendrasto, Nur; Surur, Miftakhus
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.38257

Abstract

This study examined the impact of green initiatives on firm value and the moderating effect of environmental performance on the relationship between the variables. The proxies of green initiatives are green innovation, eco-efficiency, green accounting, and carbon emissions disclosure, while the indicators of firm value are market capitalisation, price-to-book value, price-earnings ratio, and dividend payout ratio. Environmental performance is measured by the Environmental Performance Rating Program issued by the Indonesian Ministry of Environment and Forestry. The data were gathered from listed companies on the Jakarta Islamic Index 70 (JII-70) and the IDX-80 index over the period 2019 to 2022. The final samples consist of 66 companies (or 172 firm-year observations). Using the Partial Least Squares Structural Equation Modeling (PLS-SEM), this study found green initiatives has a positive impact on firm value when tested using the total sample as well as a separate sample of each index. However, no empirical evidence was found that environmental performance enhances the positive impact of green initiatives on firm value. The regulators should incorporate environmental performance alongside financial fundamentals into the selection process of the Jakarta Islamic index.
Optimizing Zakat Collection in the Digital Era: Muzakki's perception Antonio, Muhammad Syafii; Laela, Sugiyarti Fatma; Al Ghifari, Dhimas Mukhlas
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.16597

Abstract

This study aims to examine determinants of zakat payers (muzakki) interest to pay zakat through Zakat Management Organization (ZMO). The respondents were randomly selected from muzakki who paid their zakat on profession/income through ZMOs in Indonesia resulting in 100 respondents. Using Structural Equation Modelling (SEM) method, this study found that transparency of zakat management, ZMO promotions using public figures, and supporting regulation which imposes zakat as a tax deductible expense have significant impact on muzakki's interest to pay zakat through ZMO. Meanwhile improvement of digital services and socialization of zakat through social media do not have significant effect on muzakki's interest. However, using sub-sample who are active users of social media, this study discovered a negative effect of social media usage on muzakkis interest. This finding reinforces the suitability of Theory of Planned Behavior (TPB) in the context of muzakki's behavior to pay zakat which is influenced by the quality of ZMO services.
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.
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