Garuda - Garba Rujukan Digital

Insights Into Good University Governance In Indonesia: Do Internal Control And Whistleblowing Play A Role? Anzib, Nuraini,; Mulyany, Ratna; Fitri, Fauziah Aida
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32231

This research is focused on evaluating the quality of internal control systems, the quality of good university governance and the model of developing good university governance through the application of whistleblowing. The population comprise of all individuals involved in the process of implementing good university governance and internal control units (SPI) that exist in 4 provincial public universities in Aceh, Indonesia, where sampling is done randomly at each level for university loyalists. The observation data were analyzed using multiple regression model through the quantitative approach. The results findings indicate that internal control plays an important role in strengthening good university governance, while whistleblowing has no effect on strengthening good university governance. It indicates that whistleblowing has not been effectively used as mechanism to support good university governance and generally practiced in informal form without proper structure and mechanism of whistleblowing in place

Revisiting the Idealism of Syariah Audit for Islamic Financial Institutions Mulyany, Ratna; Furqani, Hafas; Ibrahim, Shahul Hameed Mohamed; Hamoudah, Manal Mohammed
al-Uqud : Journal of Islamic Economics Vol 5, No 2 (2021): July
Publisher : Universitas Negeri Surabaya

The rapid development of syariah audit goes hand in hand with demands for governance of syariah compliance that promotes accountability and transparency. From its inception, syariah audit as a concept has been interpreted and practiced from various perspectives. This research aims to conceptually revisit the ideal conception of syariah audit by looking back at its root, discussing the emergence, meaning, characteristics, and issues of syariah audit. This study demonstrates the need for more holistic development of the conceptual framework for the syariah audit. It consists of defining subject appropriately, standardising the qualification and competence requirements for syariah certified auditors, regulating who should appoint syariah auditors, identifying the scope and extent of syariah audit, establishing the regulatory body forsyariah audit, and enforcing the dedicated standards for syariah audit.Â

Good Finance : Integration of Ethics and Shariah in Islamic Finance Furqani, Hafas; Laldin, Mohamad; Mulyany, Ratna
IJIBE (International Journal of Islamic Business Ethics) Vol 1, No 2 (2016): September 2016
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.1.2.121-130

Islamic Financial industry is moving towards the global integration. There is a considerable acceptance of Islamic financial practices across the globe. Islamic finance is viewed positively as an attractive financial system that could be adopted in modern context. One of the reasons for this acceptance could be due to its ethicalÂ promises. Islamic finance is perceived as an ethical based finance that is operating with a set of good ethics in financial dealings. With that ethical back up as the underlying principles in financial activities, there is wide expectation that it could offer a different perspective and approach in finance and a coherent perspective for understanding real economic problems faced by human being and hence could elegantly solve the crisis as regularly faced in the conventional financial system. Islamic finance is developed with the aim of capturing the moral high ground of banking and financial practices in an increasingly volatile world by offering a financial philosophy based on the triumph of ethics and dealing with customers in a more humanistic approach for the betterment of society. In this regard, the moral mastery is not only expected to be the hallmark of Islamic financial professionalism, but it is also desired to be naturally integrated in the system and its practitioners. Islamic finance aims to achieve a fair wealth circulation in society, fair and transparent financial dealings and justice in micro and macro dimension. The paper attempts to discuss the concept of ethics in Islamic finance, its basis, principles and objectives in the contemporary world.

GOOD FINANCE: INTEGRATION OF ETHICS AND SHARIAH IN ISLAMIC FINANCE Furqani, Hafas; Laldin, Mohamad; Mulyany, Ratna
IJIBE (International Journal of Islamic Business Ethics) Vol 1, No 2 (2016): September 2016
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.1.2.121-130

Islamic Financial industry is moving towards the global integration. There is a considerable acceptance of Islamic financial practices across the globe. Islamic finance is viewed positively as an attractive financial system that could be adopted in modern context. One of the reasons for this acceptance could be due to its ethicalÂ promises. Islamic finance is perceived as an ethical based finance that is operating with a set of good ethics in financial dealings. With that ethical back up as the underlying principles in financial activities, there is wide expectation that it could offer a different perspective and approach in finance and a coherent perspective for understanding real economic problems faced by human being and hence could elegantly solve the crisis as regularly faced in the conventional financial system. Islamic finance is developed with the aim of capturing the moral high ground of banking and financial practices in an increasingly volatile world by offering a financial philosophy based on the triumph of ethics and dealing with customers in a more humanistic approach for the betterment of society. In this regard, the moral mastery is not only expected to be the hallmark of Islamic financial professionalism, but it is also desired to be naturally integrated in the system and its practitioners. Islamic finance aims to achieve a fair wealth circulation in society, fair and transparent financial dealings and justice in micro and macro dimension. The paper attempts to discuss the concept of ethics in Islamic finance, its basis, principles and objectives in the contemporary world.

The Influence of Board Diversity on Earnings Management in Non-Financial Companies in 2020-2023 Iqbal, Muhammad; Zuraida, Zuraida; Mulyany, Ratna
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i1.13640

This research aims to investigate the impact of gender diversity, age diversity, independence, educational background diversity, and tenure diversity on earnings management in non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample includes non-financial companies listed before 2020 and remaining listed during the observation period. The sample selection was conducted using simple random sampling with Slovin's formula, resulting in 88 companies and 723 observations. The analysis shows that gender, age, independence, educational background, and tenure diversity reduce earnings management in non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2023. These results imply that board diversity should be considered in shaping decisions and practices related to earnings management. Policies supporting diversity should be integrated into corporate governance strategies to enhance transparency, accountability, and reduce harmful earnings management practices.

Sharing Prosperity: Distributive Justice Framework in An Islamic Moral Economy Furqani, Hafas; Mulyany, Ratna
Madania: Jurnal Kajian Keislaman Vol 23, No 2 (2019): DECEMBER
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v23i2.6285

The issue of distribution in an Islamic economy is not about the allocation of resources/output per se. It is about a ‘just’ allocation of resources/output. This article attempts to elaborate Islamic concept of distribution by exploring the goals of distribution in Islamic economics and mechanisms to achieve distributive justice goals. The focus of discussion is about how to realize ‘distributive justice’ in an Islamic moral economic framework by considering all dimensions: right and responsibility, effort and surplus of individual and public interest. In that spirit, the policy for distributive justice in an Islamic moral economy aims to achieve certain objectives, namely (1) fulfilment of basic needs, (2) establishing socio-economic justice and (3) economic empowerment. To achieve those objectives, Islam uses both moral exhortation to encourage voluntary action and rules/legal measures to ensure distribution/allocation of wealth in society. The distribution scheme in an Islamic economy would attempt to eliminate poverty and deprivation so that the basic needs of all are duly fulfilled. In practice, Islamic economics distribution system is done through (1) the establishment of initial conditions in distribution as the basis upon which operational distribution should be taken place during production and after production; (2) distribution through factor payment; and (3) distribution through transfer payment in the form of compulsory transfers, voluntary transfers and transfer through state. Permasalahan distribusi dalam ekonomi Islam bukan hanya tentang alokasi sumber daya / output, namun lebih tentang alokasi sumber daya secara 'adil'. Artikel ini mencoba untuk menguraikan konsep distribusi Islam dengan mengeksplorasi tujuan distribusi dalam ekonomi Islam dan mekanisme untuk mencapai tujuan keadilan distributif. Fokus kajiannya adalah bagaimana mewujudkan 'keadilan distributif' dengan mempertimbangkan semua dimensi seperti hak dan tanggung jawab, upaya dan surplus kekayaan individu dan publik. Kebijakan keadilan distributif dalam ekonomi Islam bertujuan untuk mencapai tujuan: (1) pemenuhan kebutuhan dasar, (2) membangun keadilan sosial-ekonomi dan (3) pemberdayaan ekonomi. Untuk mencapai tujuan-tujuan tersebut, Islam menggunakan nasihat moral untuk mendorong tindakan sukarela dan juga aturan/tindakan hukum untuk memastikan distribusi/alokasi kekayaan dalam masyarakat. Skema distribusi dalam ekonomi Islam ditujukan untuk menghilangkan kemiskinan dan ketimpangan sehingga kebutuhan dasar semua terpenuhi. Dalam praktiknya, sistem distribusi ekonomi Islam dilakukan melalui (1) penetapan kondisi awal dalam distribusi sebagai dasar di mana distribusi operasional harus dilakukan selama produksi dan setelah produksi; (2) distribusi melalui pembayaran faktor; dan (3) distribusi melalui pembayaran transfer dalam bentuk transfer wajib, transfer sukarela dan transfer melalui negara.

Using Social Media as A Legitimation Tool in Sustainability Reporting: Evidence from SOEs Listed on the Indonesia Stock Exchange Rahmansyah, Arif; Mulyany, Ratna; Geumpana, Teuku Aulia
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.27550

The use of social media changes the dynamics of reporting, leading to interactive communication processes where dialogue and engagement with stakeholders can be used to accompany disclosure of information to seek legitimacy. The purpose of this study is to determine the use of social media in the sustainability report in state owned enterprises (SOEs) listed on the Indonesia Stock Exchange as a means of seeking legitimacy from stakeholders. The data obtained can be parsed, checked, and compared with open coding (open coding). The results of data processing are displayed in excel spreadsheet, and processed into diagrams and tables. The results of this study indicate that social media allows companies to build a dialogue about current issues that affect society and the environment. The issues raised on social media by companies from the three platforms mostly consist of community, employees, diversity, gender equality, health, and corruption issues. The findings implicate that social media has been largely used even by SOEs as a legitimation tool for its stakeholders in constructing a dialogue regarding current issues affecting people and the environment.

Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia Indriani, Mirna; Mulyany, Ratna; Nadirsyah, Nadirsyah; Munandar, Wahyu
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8441

This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach with the utilization of survey method. The unit of analysis consists of 52 working units of government institution in Aceh, Indonesia. Simple random sampling technique was employed and a total of 92 respondents participated in the survey. The result shows that human resources and information technology influence government readiness in implementing accrual accounting while organizational culture does not. The findings of this study imply that the government entities need to further strengthen its human resource and information technology to fully support the successful implementation of accrual based accounting system.

Islamic Finance and the Convergence towards International Financial Reporting Standards (IFRS): The State of Research Development Mulyany, Ratna; Ariffin, Noraini Mohd.
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i1.10752

Objective Extensive research has been undertaken in the area of accounting harmonization ever since the idea of harmonizing accounting standards and practices was probably initiated as early as 1930s. The transformation of International Accounting Standard Committee (IASC) into International Accounting Standard Board (IASB) in 2001, which refines the harmonization agenda into convergence initiative, has escalated the academic research devoted in this field. Nevertheless within the broad research theme of International accounting harmonization and convergence (IAHC), quite limited studies have looked at the issues of IAHC and linking it to the development of Islamic banking and finance. Not until recently where quite significant acknowledgement has been given on this issue especially by the industry community, the earlier development of research in IAHC has not sufficiently covered the interaction between IAHC and the Islamic financial industry. Departing from this context, this paper aims to review the development of research that particularly looked into the issues of IAHC in relation to the Islamic financial industry.Design/methodology This study was conducted based on rigorous literature review about the topic to identify gaps or inconsistencies in a body of knowledge.Results Research in IAHC has progressed over the time evidenced with the various topics that have been studied within this theme. Of the broad research theme within IAHC is its interaction with the growing Islamic financial industry. While the reviewed studies in this paper have provided preliminary path in identifying the challenges of IAHC in relation to the financial reporting of Islamic banks (IBs), however there is lacking studies that theoretically and practically examines areas of incompatibility which may prove to be obstacles to the IAHC process and other important elements such as to understand what could be the possible approach to be pursued by IBs within the overall objective of IAHC or IFRS convergence specifically. Most studies within this theme are notably descriptive in nature and few has utilized the empirical method in their analysis.Research limitations/implications This study is limited in its method of merely reviewing the literature. The use of other various methods may provide more meaningful findings. The result of this study nevertheless implies that further comprehensive research involving standard setters and regulators is viewed as an important future step in resolving the reporting issues for Islamic financial institutions. Given the unresolved dimensions between the adoption of IFRS and the application of Islamic financial activities, the issues examined in this study will continue to be highly relevant, as the Islamic financial industry expands further.Novelty/Originality A review of researches in IAHC with particular reference to the unique accounting requirements of Islamic financial entities is still limited thus this study perhaps has sketched a map of overall studies that have been performed and shed the light for future areas to be researched within this themeKeywords Islamic Finance, IFRS Convergence, Accounting Harmonization

BIAYA KARBON, BIAYA LIMBAH DAN DAMPAKNYA PADA BIAYA MODAL: KASUS DI INDONESIA Angraini, Kiki; Indayani, Indayani; Mulyany, Ratna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.34673

Green economy policy No. 21 of 2022 concerning the Implementation of Carbon Economic Values has become a necessity in Indonesia. Environmental damage arising from greenhouse gas emissions requires companies to take responsibility and establish strategies to combat and mitigate negative impacts. Carbon costs and waste costs are corporate policy instruments that can encourage greenhouse gas emission reductions. This study investigates the effect of carbon costs and waste costs on the cost of capital in companies listed on the Indonesia Stock Exchange. The population in this study consisted of 912 manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Secondary data sources were from company sustainability reports. The sample selection technique used purposive sampling. The research sample consisted of 85 companies with a total of 255 observations over 3 years. This study used Structural Equation Model-Partial Least Square (SEM-PLS) version 4.0 analysis. The results indicate that waste costs affect the cost of capital, while carbon costs do not. While carbon costs can influence a company's strategic decisions, their impact on the cost of capital is not always significant, especially in sectors not subject to strict emissions regulations. While waste costs indicate that poor waste management can potentially increase capital costs, good management can reduce these costs by reducing corporate risk.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search