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All Journal Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Journal of Accounting Science Journal of Business and Behavioural Entrepreneurship BALANCE Jurnal Akuntansi dan Bisnis Jurnal Proaksi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Keuangan Islam (JAKIs) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Law, Policy and Governance
Muhammad Nur A. Birton
Universitas Muhammadiyah Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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KINERJA BANK UMUM SYARIAH BERDASARKAN MAQASHID SYARIAH INDEX Wahyuningsih, Wahyuningsih; Maryati, Maryati; Birton, Muhammad Nur Abdullah
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8249

Abstract

This study aims to measure the performance of Sharia Commercial Banks (BUS) using the Maqashid Syariah Index (MSI), and compare the results using the capital structure of BUS. This study applies quantitative and comparative -descriptive methods based on data from the annual financial statements of 12 BUS Indonesia for the 2021-2022. Data analysis was conducted using three MSI indicators (ratios), namely educating individuals, upholding justice, and promoting prosperity, as the basis for evaluation. The results showed that in 2021, there were five BUS that obtained results above 0.1; in order, namely BTPNS, BAS, BMS, BSI, and BCAS. In 2022, there are BUS goals that obtain results above 0.1, respectively, namely BTPNS, BMS, BAS, BCAS, BSI, BNTB, BJBS. Measured by KBMI, BTPNS (KBMI 2) ranked 1st two years in a row;  while BSI (KBMI 3) is only ranked 4th (2021), even in 2022 it fell to rank 5 (2022). This means that the capital structure (KBMI) is not positively correlated with MSI's performance.
Perspektif Ihsan Atas Pengungkapan Good Corporate Governance Bank Syariah Di Indonesia Dewanti, Devina Clara; Birton, M. Nur A.
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 2 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i2.832

Abstract

This research aims to analyze the disclosure of Good Corporate Governance at the Sharia General Bank in Indonesia, as well as assess the compliance of the disclosure through the conceptual perspective of Ihsan. The method used is a descriptive qualitative analysis approach calculated using the average number of GCG disclosure scores of the General Bank Syariah Indonesia against the annual report and GCG report of 2022–2023 from the BUS website. Research results show that although most banks have fulfilled regulatory mandatory disclosure obligations, there are variations in the fulfillment of voluntary disclosures. Bank Aceh Syariah, Bank BJB Syariah and Bank BCA Syariah stand out as banks that show high commitment to transparency and accountability. From Ihsan's perspective, the disclosures made reflect high spiritual and ethical awareness, in which these banks not only fulfill regulations, but also strive to achieve goodness and beauty in their governance. This study recommends that sharia banks value Islamic ethics in GCG practice more in order to increase public trust and sustainability of the sharia banking industry in Indonesia.Penelitian ini bertujuan menganalisis pengungkapan Good Corporate Governance di Bank Umum Syariah di Indonesia, serta menilai kepatuhan pengungkapan tersebut melalui perspektif konsep ihsan. Metode yang digunakan adalah pendekatan analisis kualitatif deskriptif yang dihitung memakai jumlah rata-rata skor pengungkapan GCG Bank Umum Syariah Indonesia terhadap laporan tahunan dan laporan GCG tahun 2022 – 2023 dari website BUS. Hasil penelitian menunjukkan bahwa meskipun sebagian besar bank telah memenuhi kewajiban pengungkapan mandatory yang diatur oleh regulasi, terdapat variasi dalam pemenuhan pengungkapkan voluntary. Bank Aceh Syariah, Bank BJB Syariah dan Bank BCA Syariah menonjol sebagai bank yang menunjukkan komitmen tinggi terhadap transparansi dan akuntabilitas. Dari perspektif ihsan, pengungkapan yang dilakukan mencerminkan kesadaran spiritual dan etika yang tinggi, di mana bank-bank ini tidak hanya memenuhi regulasi, tetapi juga berupaya untuk mencapai kebaikan dan keindahan dalam tata kelola mereka. Penelitian ini merekomendasikan agar bank-bank syariah lebih menghargai nilai-nilai etika Islam dalam praktik GCG, guna meningkatkan kepercayaan publik dan keberlanjutan industri perbankan syariah di Indonesia.
Isomorphism of Hotel Management Contract and Capital Expenditure Prillona, Trilas; Birton, M. Nur A.; Hakim , Luqman
International Journal of Law Policy and Governance Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v4i2.1240

Abstract

Purpose -The purpose of this study is to explore the power relationship between the hotel owner and operator in the hotel management contract and capital expenditure (FFE) and the contract has not fully fulfilled the management contract standards and the suitability of the objectives in improving the overall performance and value of the property.Methodology/approach-This research is qualtitative, where informan from discusses the cooperation contract for the management of a local hotel chain between PT TBA. Findings-The results show that hotel management contracts and capital expenditure in hotels, i.e. the power relationship between owners and operators, are influenced by the three types of isomorphism. Coercive isomorphism creates pressure to comply with regulations, mimetic isomorphism encourages owners to imitate successful practices, and normative isomorphism gives legitimacy to operators who have norms or standards in the hotel business. Capital expenditure and Return on Investment (ROI) analyzes are influenced by these three isomorphisms. Coercive isomorphism indicates pressure to fulfill regulations, mimetic isomorphism encourages owners to mimic successful investments from other Santika Hotels, and normative isomorphism gives legitimacy to capital expenditure that is in line with Santika Group Hotel standards.Novelty/value-The isomorphism of hotel management contracts and capital expenditure can be seen from how hotels adapt and develop new practices in the face of pressures from both external and internal environments.
Do conferences drive quality improvement in accounting research? Muhammad Nur Abdullah Birton; Maryati Maryati; Muhammad Muttaqin
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19045

Abstract

Research aims: In Indonesia, the Simposium Nasional Akuntansi (SNA) and regional accounting conferences (RAC) exist. Prior studies on their database are constrained and predominantly adopt an external viewpoint. Therefore, using an "insider" perspective, this study aims to reveal how scientific conferences impact knowledge quality and dissemination in accounting research.Design/Methodology/Approach: This study took the case of the Konferensi Ilmiah Akuntansi (KIA) X Jakarta at Universitas Muhammadiyah Jakarta. Data were analyzed descriptively sourced from the KIA X committee and the selection process of 235 manuscripts until acceptance/rejection by the journal.Research findings: The results demonstrated that, first, KIA X engaged 58 institutions and 235 manuscripts as participants, with 70 reviewers representing cohosting institutions and journal editorial teams across Indonesia. Second, reviewers independently deemed 160 manuscripts suitable for journal publication and 75 for proceedings. Among these, 130 were accepted by SINTA 2-5 journals, and 30 await confirmation. Third, accounting conferences seem to satisfy formalities rather than significantly enhancing knowledge or practice quality.Theoretical contribution/Originality: Regional conferences like KIA X aim to foster discussions on accounting concepts, knowledge, and innovations. Nevertheless, if proceedings reflect poor quality, the intended scientific objectives falter. Hence, this study delves into this concern through conference database analysis.Practitioner/Policy implication: The RAC committees face challenges in balancing convenience, appeal, and competitiveness, all while dispelling the notion of lower manuscript quality compared to SNA.
Credulous on accountability at LaaRiba community: A tasawuf critical reflection Muhammad Irfan Tarmizi; Muhammad Nur Abdullah Birton; Muhammad Muttaqin
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19284

Abstract

Research aims: Accountability is a form and mechanism of responsibility that applies to all activities at the level of individuals, organizations and the social world. This study aims, first, to explore the meanings and values that underlie the collective awareness of members and administrators of the LaaRibaa Community in actualizing accountability in financial reporting; second, providing a critical reflection on the awareness and practices of accountability within the LaaRibaa community.Design/Methodology/Approach: This study applies Milles and Huberman's qualitative approach, modified with critical reflection through tasawuf concepts by Haji Abdul Malik Karim Amrullah (HAMKA). Data were collected through interviews with committees and members as well as observations on the documents. Data analysis includes the following steps: (1) data reduction, (2) data presentation, and (3) verification using the HAMKA’s tasawuf concept as an analytical tool.Research findings: The results show that the LaaRiba community's financial accountability model is influenced by many values. Al-Qur'an and hadith as fundamental values; trustworthiness and sincerity as substantial values; and please Allah (ﷻ) as the ultimate goal of managers and community members. However, this principle of trustworthiness and sincerity is practiced credulously, both from their position as public auditors and from the perspective of HAMKA's tasawuf concepts which are ihlas (sincerity) and amanah (trustworthy) (Islamic accountability).Theoretical contribution/Originity: This study found an inconsistency in the attitudes of community members or managers, on their daily occupation of being public auditors, they were very strict on the principles of accountability, but not accordingly when they act as community members or managers. This result strengthens previous findings which show a weak commitment to accountability in Islamic social institutions.Practitioner/Policy implication: To the managers of the LaaRiba community, there are three aspects that need to be fixed immediately. First, the legality of the community, so that there is legal certainty. Second, the position of the waqf contract needs to be reviewed so that it does not violate its purpose. Third, the accountability of financial reports needs to be improved in accordance with generally accepted accounting principles in Islamic social institutions
Pengalaman Intersubyektif Remote Audit Masa Post Covid Risyad Alfiqho; M. Nur Abdullah Birton; M. Adrian Muluk
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9820

Abstract

                This research aims to explain interactions (intersubjective) between individual auditors and between auditors and auditees in implementing remote audits from the engagement, planning, implementation and reporting stages after the COVID-19 pandemic. This research applies a qualitative approach in an interpretive paradigm and phenomenological methods. In-depth interviews were conducted with four auditors and one auditee. Using Alfred Schutz's intersubjective phenomenology to describe the experiences and meanings of each informant and combined with Interpretative Phenomenological Analysis (IPA). The research results show that after the COVID-19 pandemic, the use of hybrid methods resulted in the intensity of direct interaction between audit teams reducing reductions in the planning and implementation stages. Meanwhile, direct interaction with auditees is increasing compared to during the pandemic. The effective use of remote audits post-pandemic has implications for making audit data collection easier, auditors can focus more on examining material accounts and shorten audit time in meeting audit deadlines.
Pengalaman Intersubyektif Remote Audit: Masa Covid dan Post Covid Risyad Alfiqho Martha; M. Nur Abdullah Birton; M. Adrian Muluk
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8088

Abstract

Main Purpose - to explain interactions (intersubjective) between individual auditors and between auditors and auditees in implementing remote both during pandemic and after the COVID-19 pandemic Method - This research applies a qualitative approach with In-depth interviews. Using Alfred Schutz's intersubjective phenomenology and combined with Interpretative Phenomenological Analysis (IPA) to analyze the data. Main Findings - During the COVID-19 pandemic, intersubjectivity is unavoidable in the daily experiences of each individual auditor and auditee. Even though there are government policies related to social finance, interaction between auditors and auditees is still maintained by implementing alternative remote audit procedures. Meanwhile, interactions between individual auditors occur directly due to the policies of the leadership of the public accounting firm. After the COVID-19 pandemic, the use of hybrid methods resulted in the intensity of direct interaction between audit teams reducing reductions in the planning and implementation stages. Theory and Practical Implications - The effective use of remote audits during the pandemic and post-pandemic has implications for making audit data collection easier, auditors can focus more on examining material accounts and shorten audit time in meeting audit deadlines. Novelty - This study presents a novelty in terms of the data analysis method used, namely Interpretative Phenomenological Analysis (IPA) on this topic.
Co-Authors Amalia Imroatul Azizah Amalia, Putri Syifa Andry Priharta Ari Ermawati Azizah, Amalia Imroatul Azizah, Amalia Imroatul Dewanti, Devina Clara Ektinahati Ektinahati Ermawati, Ari Hakim , Luqman Indah Permata Sari Juita Tanjung Luqman Hakim M Adrian Muluk M. Adrian Muluk M. Adrian Muluk Maryati Maryati Maryati Maryati Maryati Maulani, Syifa Nurul Mitsalina Tantri Muhammad Irfan Tarmizi Muhammad Muttaqin Muhammad Muttaqin Muhammad Muttaqin Muhammad Muttaqin Prillona, Trilas Rendi Emalia Risyad Alfiqho Risyad Alfiqho Martha Siti Hamidah Tarmizi, Irfan Wahyuningsih Wahyuningsih