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All Journal Jurnal Akuntansi Muhammadiyah JIEPS: Jurnal Ilmiah Ekonomi Islam dan Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh J-ISCAN : Journal of Islamic Accounting Research Horizon: Indonesian Journal of Multidisciplinary ABDIMU: Jurnal Pengabdian Muhammadiyah Jurnal Ragam Pengabdian Jurnal Kolaborasi Akademika Global Research in Economics and Advanced Theory Sumber Informasi Manajemen Bisnis dan Akuntansi BE-HISZ Journal - Journal of Economics and Accounting
Hendri Mauliansyah
Fakultas Ekonomi Unviersitas Muhamamdiyah Aceh
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Is Auditor Financial Decision-Making Affected By Prior Audit Report Information? A Behavioral Approach Hendri Mauliansyah; Fandi Bachtiar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/zg7zd797

Abstract

This study experimentally examines whether and how prior audit report information influences auditors’ financial decision-making. Motivated by behavioral auditing theory, we investigate whether exposure to favorable versus unfavorable prior audit reports affects auditors’ judgments of audit risk, materiality, and planned audit effort. Using a controlled experimental design, professional auditors are randomly assigned to conditions that manipulate the nature of prior audit report information while holding current-year financial evidence constant. Consistent with predictions from anchoring and confirmation bias theory, the results show that auditors exposed to favorable prior audit reports assess lower audit risk and plan less extensive audit procedures compared to auditors exposed to unfavorable prior reports. Additional analyses indicate that time pressure amplifies reliance on prior audit information, increasing the magnitude of anchoring effects. These findings provide causal evidence that prior audit reports serve not only as informational inputs but also as cognitive anchors that shape auditors’ professional judgments. The study extends behavioral auditing research by demonstrating how historical audit information systematically biases financial decision-making even when auditors have access to identical current-period evidence. From a practical perspective, the results suggest that audit firms and standard setters should implement structured debiasing mechanisms, such as independent risk reassessment and judgment review protocols, to mitigate the unintended behavioral consequences of relying on prior audit reports. Overall, this study contributes to the literature by clarifying the behavioral mechanisms through which prior audit information affects audit quality in complex audit environments.
ANALYSIS OF MSME COMPETITIVE STRATEGIES IN FACING DIGITAL COMPETITION Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 1 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i1.42

Abstract

This article aims to analyze the competitive strategies implemented by Micro, Small, and Medium Enterprises (MSMEs) in facing the challenges of digital competition. Using a descriptive qualitative approach, this research is based on literature studies and case study analyses from various reliable sources. This approach enables a deeper understanding of strategies such as cost leadership, differentiation, and market focus used by MSMEs to enhance their competitiveness in the digital era. The analysis was conducted using the SWOT framework and Porter’s Five Forces to evaluate internal and external factors influencing the success of MSMEs. The results of the study indicate that MSMEs that are able to leverage digital technology, understand the market specifically, and maintain service quality tend to be more adaptive and highly competitive. This study also highlights the importance of digital training, technology investment, and data-driven marketing strategies as keys to success in the digital market. These findings are expected to serve as a reference for MSMEs and stakeholders in designing more relevant policies or development strategies in the future.
GOOD CORPORATE GOVERNANCE IN ISLAMIC FINANCIAL INSTITUTIONS: OJK COMPLIANCE CHALLENGES Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 2 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i2.49

Abstract

This study examines the implementation of Good Corporate Governance (GCG) in Islamic financial institutions (IFIs) in Indonesia, with a particular focus on compliance challenges posed by the Financial Services Authority (OJK). Unlike conventional banks, IFIs operate under a dual framework that requires adherence not only to regulatory standards but also to Shariah principles, creating distinctive governance complexities. Using a qualitative design, the research employed semi-structured interviews with compliance officers, board members, and regulators, complemented by observations and document analysis, and the data were thematically analyzed to capture governance dynamics. The findings indicate that compliance remains inconsistent due to limited stakeholder understanding, with less than half of board members demonstrating adequate knowledge of GCG principles, while inconsistencies in Shariah supervisory board rulings further complicate standardization across institutions. Weak transparency and accountability also persist, as evidenced by the fact that only half of IFIs publish sustainability reports, thereby reducing stakeholder trust and regulatory credibility. Case studies reveal that institutions investing in staff training and cultivating a compliance-oriented culture achieve stronger governance ratings, whereas those with inadequate internal controls face sanctions and reputational risks. These results highlight the dual pressures that make IFIs more vulnerable to governance risks compared to their conventional counterparts. The study argues that enhancing governance requires collaborative efforts, where regulators refine guidelines, strengthen monitoring, and expand capacity-building initiatives, while IFIs prioritize human capital development, adopt regulatory technology, and reinforce Shariah governance integration. With the Islamic finance industry projected to grow at an annual rate of 10%, the ability to overcome governance challenges will determine the competitiveness, sustainability, and ethical credibility of IFIs in the global financial landscape.
THE EFFECT OF SHARIA SUPERVISORY BOARD CHARACTERISTICS ON FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 3 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i3.54

Abstract

This study investigates the influence of Sharia Supervisory Board (SSB) characteristics on the financial performance of Islamic banks in Indonesia, where governance quality is vital amid rapid industry growth. Using a qualitative research design that integrates semi-structured interviews with SSB members and senior executives, direct observation of board meetings, and document analysis of annual financial reports, the study applies triangulation and thematic analysis to capture the impact of qualifications, independence, diversity, and professional experience on organizational outcomes. The findings demonstrate that SSB members with advanced educational and professional expertise significantly improve profitability indicators such as Return on Assets (ROA) and Return on Equity (ROE), while frequent and structured meetings enhance operational efficiency and ensure compliance with Sharia principles. Independence within the board strengthens accountability and reduces non-performing loans, whereas gender and professional diversity foster innovation, customer engagement, and market expansion. Furthermore, the alignment of SSB oversight with banks’ strategic planning amplifies financial sustainability and growth. The study reframes the role of SSB from compliance to strategic governance, consistent with corporate governance perspectives. Practically, it highlights the need for banks to recruit qualified and diverse SSB members, institutionalize continuous training, and integrate them into strategic decision-making, while regulators should encourage diversity and establish qualification standards. Future research should adopt longitudinal and cross-country approaches to deepen understanding of how SSB dynamics shape performance in different contexts.
Pengaruh Tingkat Utang dan Gender Direktur Perempuan terhadap Profitabilitas Perusahaan Sektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Nurul Sapna Joetry; Fitri Yunina; Hendri Mauliansyah
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5432

Abstract

This study aims to analyze the effect of debt level and female director gender on the profitability of companies in the Food & Beverage sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Profitability is measured using Return on Assets (ROA), the debt level is proxied by the Debt to Equity Ratio (DER), while female director gender is measured using a dummy variable. This study employs a quantitative method with a panel data approach involving 20 companies, resulting in a total of 60 observations. Panel data regression is used as the analytical technique. The results indicate that the debt level and female director gender simultaneously affect corporate profitability. Partially, each variable also shows a significant effect on profitability. These findings indicate that optimal debt structure management and the presence of female directors on the board play an important role in improving corporate financial performance.
THE EFFECT OF ESG PERFORMANCE ON STOCK RETURNS: EVIDENCE FROM THE IDX ESG LEADERS INDEX Rina Yulistia; Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 4 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i4.64

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and stock returns in the Indonesian capital market, using evidence from companies listed in the IDX ESG Leaders Index between 2018 and 2022. ESG ratings were collected from Bloomberg, Refinitiv, and corporate sustainability reports, and matched with stock return data. Multiple regression and correlation analyses were employed, controlling for firm size, industry sector, and market volatility. The sample comprised 30 firms consistently included in the index across the study period, representing a range of industries. The results indicate a significant positive relationship between ESG scores and stock performance. Firms with higher ESG ratings outperformed lower-rated peers by an average of 3% annually and exhibited greater resilience during the COVID-19 crisis. Governance emerged as the most influential dimension, while environmental and social factors showed sector-specific effects, particularly in consumer goods and renewable energy. These findings reinforce the view of ESG as both a financial driver and a risk mitigator in emerging markets. The study contributes to sustainable finance literature by providing evidence from Indonesia, where ESG research remains limited, and offers practical implications for investors, regulators, and corporate leaders to integrate ESG criteria into investment and business strategies.
DIGITAL MARKETING STRATEGIES FOR CULINARY MSMEs THROUGH TIKTOK AND INSTAGRAM Budi Safatul Anam; Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 2 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i2.71

Abstract

This study examines effective digital marketing strategies for culinary micro, small, and medium enterprises (MSMEs) through TikTok and Instagram, addressing critical gaps in current literature. While Instagram’s visual marketing and influencer collaborations are well-documented, TikTok’s potential for culinary MSMEs remains underexplored. Furthermore, existing studies often prioritize large corporations, overlooking the resource constraints, cultural narratives, and analytics utilization challenges faced by smaller businesses. This research employs a mixed-methods approach, combining semi-structured interviews with 200 culinary MSME owners and quantitative analysis of social media engagement data. Qualitative findings highlight the significance of culturally grounded storytelling, user-generated content, and micro-influencer collaborations in building brand authenticity and trust. Quantitative results indicate that TikTok excels in rapid engagement, with average engagement rates surpassing Instagram, while Instagram demonstrates stronger performance in long-term visibility and conversion through integrated shopping features. Analytics-driven decision-making emerged as a key factor in optimizing content performance, yet many MSMEs lack the skills to effectively interpret and act on these insights. The study proposes a comprehensive framework for digital marketing effectiveness that extends beyond surface-level metrics to include customer retention, repeat purchases, and revenue growth. These findings contribute to both academic discourse and practical guidance, offering MSMEs actionable strategies to leverage platform-specific strengths, integrate cultural storytelling, and utilize analytics for sustainable growth. By aligning content creation with platform algorithms and audience preferences, culinary MSMEs can remain competitive in an increasingly digital and dynamic market environment.
RELIGIOSITY AND ETHICAL DECISION-MAKING IN ISLAMIC FINANCE: EVIDENCE FROM ACEH Hendri Mauliansyah; Sharihan Bin Shahidan
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 4 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i4.83

Abstract

This study explores how religiosity operates as a behavioral and moral foundation for ethical decision-making in Islamic finance within the distinctive socio-legal context of Aceh, Indonesia. Unlike prior studies that conceptualize ethical conduct primarily as an outcome of formal Shariah compliance, this research adopts an interpretive perspective to examine how religious values are internalized, negotiated, and enacted in everyday financial practices. Drawing on qualitative data from in-depth interviews and focus group discussions with Islamic finance practitioners, Shariah scholars, community leaders, and small business actors, the study employs thematic analysis to uncover the moral logics underlying ethical financial behavior. The findings demonstrate that religiosity functions not merely as an individual attribute but as a socially embedded moral framework shaped by communal norms, institutional trust, and local regulatory arrangements. Participants consistently framed ethical financial decisions as religious obligations rooted in accountability to God, while simultaneously navigating tensions between Shariah ideals and market-based economic pressures. These tensions were particularly salient among small business actors who confronted practical constraints in maintaining Shariah compliance while pursuing financial sustainability. The study further reveals that ethical decision-making is mediated by financial literacy and perceptions of institutional credibility, suggesting that religiosity alone is insufficient without supportive educational and organizational structures. This research contributes to qualitative and critical scholarship in Islamic finance and business ethics by advancing a contextualized understanding of religiosity as a relational and practice-based phenomenon. The findings highlight the importance of integrating ethical education, community engagement, and institutional governance to strengthen ethical integrity and long-term sustainability in Islamic financial systems.
DETERMINANTS OF ISLAMIC BANKING ADOPTION: A COMPARATIVE STUDY OF CUSTOMER INTEREST IN INDONESIA AND MALAYSIA Mohd Fazlon Bin Abdul Rahim; Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 2 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i2.114

Abstract

This study investigates the determinants of Islamic banking adoption through a comparative analysis of customer interest in Indonesia and Malaysia, two leading Islamic finance markets characterized by contrasting levels of institutional development. Grounded in an integrated framework combining the Technology Acceptance Model (TAM) and Diffusion of Innovations Theory, this research employs a robust mixed-methods design, utilizing survey data from 1,000 respondents alongside qualitative insights to capture both behavioral trends and contextual nuances. The findings indicate that adoption is driven by a multidimensional interplay of religiosity, financial literacy, perceived benefits, service quality, social influence, institutional trust, and technological readiness, with significant cross-country variations. In Indonesia, adoption is predominantly shaped by religious commitment and ethical alignment, yet constrained by limited financial literacy and market awareness. In contrast, Malaysian customers exhibit stronger responsiveness to product innovation, digital integration, and social influence, reflecting a more mature Islamic banking ecosystem. The study’s key novelty lies in its integrative cross-country framework, which moves beyond single-factor explanations by demonstrating how cognitive, socio-cultural, and institutional determinants interact dynamically across different market contexts. By bridging micro-level behavioral theories with macro-level institutional differences, this research offers a more comprehensive explanatory model of Islamic banking adoption. The findings provide actionable insights for policymakers and financial institutions to design context-specific strategies that enhance customer engagement, strengthen financial inclusion, and accelerate the sustainable development of Islamic finance globally.
DIGITAL PAYMENTS AND MSMES' FINANCIAL PROFILES FOR BANK FINANCING Hendri Mauliansyah; Abdul Aziz; Rusnaidi
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 3 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i3.126

Abstract

Although the adoption of digital payment systems among Indonesian Micro, Small, and Medium Enterprises (MSMEs) has grown rapidly, access to formal bank financing remains relatively limited. Previous studies have primarily examined the direct effects of digital payments on business performance or financial inclusion, while the mechanism through which digital transactions improve financing access has received limited empirical attention. This study aims to examine the mediating role of MSMEs' Financial Profile in the relationship between digital payment adoption and access to bank financing. A quantitative explanatory research design was employed using data collected from 100 MSMEs in Aceh Province, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital payments have a positive and significant effect on MSMEs' Financial Profile (β = 0.512, p < 0.001), while MSMEs' Financial Profile positively influences access to bank financing (β = 0.487, p = 0.001). Furthermore, MSMEs' Financial Profile partially mediates the relationship between digital payments and bank financing access (β = 0.249, p < 0.001; VAF = 53.8%). These findings suggest that the contribution of digital payments to financing accessibility is primarily realized through the development of credible and verifiable financial information. This study contributes to the literature by conceptualizing MSMEs' Financial Profile as an empirically measurable mediating construct and proposing the Digital Financial Signaling Mechanism, which explains how digital transaction footprints are transformed into bankable financial information that supports credit assessment. The findings provide practical implications for banks, policymakers, and fintech providers in developing transaction-based alternative credit scoring models to expand financial inclusion for MSMEs.
Co-Authors Abdul Aziz Afia Rahman Aliamin Ammar Fuad Anam, Budi Safatul Awil Fata Budi Budi Budi Safatul Anam Chudri, Intan Rizkia Desi Purnamasari Dinata, Fendi Elviza Elviza Elviza Ermad MJ Eva Susanti Fandi Bachtiar Fata, Awil fitri yunina Intan Rizkia Chudri Irmawati Irmawati Maisura, Najiba Melvi Havizatun Mj, Ermad Mohd Fazlon Bin Abdul Rahim mulyadi ar Nurul Sapna Joetry Rachmad Fadhli Rina Yulistia Riski, Syakila Rusnaidi Sharihan Bin Shahidan Surna Lastri syamsidar syamsidar Syifa Gebrina Ridzqy yusliana, yusliana Zulkifli Umar Zulkifli Umar Zulkifli Umar