Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING EDUKASI
Zaki Sima Fashimado
Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Religion Humanities Economics, Econometrics & Finance Education Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Model Pengawasan Internal dan Pemberdayaan Untuk Mendorong Penguatan Moderasi Beragama di Perguruan Tinggi Keagamaan Negeri Shaleh Shaleh; Elma Haryani; Deni Indrawan; Zaki Sima Fashimado; Yan Suryo Sumirat
EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan Vol. 21 No. 2 (2023): EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan
Publisher : Badan Litbang dan Diklat Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32729/edukasi.v21i2.1685

Abstract

This research is motivated by the inability of internal audits to encourage the performance of strategic government programs implemented in Islamic State Universities (PTKN). One of the government's priority programs run by PTKN is the program to strengthen religious moderation. This study aims to identify internal control models implemented in tertiary institutions. These supervisory models are then examined for their empowerment potential to encourage the performance of strengthening religious moderation. For this purpose, the researcher empowered the case study qualitative research method by collecting data using observation, interview, and documentation techniques. The data collected was checked for validity using the triangulation technique and analyzed using the Miles, Huberman, and Saldana technique. The results of the research show that: (1) 2 models of internal control have been implemented in tertiary institutions, namely: the partial-thematic internal audit model and the collaborative internal control model; (2) identified 1 (one) audit model that has the potential to be studied further and that in the future it can be applied to tertiary institutions, namely the integrative audit model; (3) models of internal control that tertiary institutions have implemented can be empowered to support and encourage the strengthening of religious moderation and other strategic program.
Accountant Behavior and Islamic Ethics as Mediators Among Accounting Service and Decision-Making Quality Zaki Sima Fashimado; Darmawan Darmawan; Erna Fitri Komariyah
JURNAL AKUNTANSI DAN AUDITING Volume 23, Nomor 1, Tahun 2026
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.3.1-29

Abstract

Accounting service quality is widely assumed to improve professional decisions, yet the mechanism transmitting that effect remains unspecified. This study examines Indonesian corporate accountants, a setting where professional standards operate alongside Islamic ethical commitments, and asks whether accountant behaviour and Islamic ethics mediate the effect of service quality on decision quality, and whether these pathways differ by gender. Responses from 153 accountants were analyzed using PLS-SEM with permutation-based multi-group analysis. Service quality showed no direct effect on decision quality but a strong total effect, transmitted entirely through accountant behaviour and Islamic ethics, consistent with full mediation, with the behavioural channel carrying somewhat more of the transmission than the ethical one. Two of five paths differed by gender. Investments in service quality translate into better decisions only when accountants enact them through professional conduct and ethical commitment.
Co-Authors Darmawan Darmawan Deni Indrawan Elma Haryani Erna Fitri Komariyah Shaleh Shaleh Yan Suryo Sumirat