Articles
<![CDATA[The Hospitality: Does It Affect Audit Independence? Auditor vs. Auditee Perspective ]]>
<![CDATA[Setiawan, Nanang]]>
<![CDATA[ Jurnal Riset Akuntansi dan Auditing Vol 11 No 1 (2024): Jurnal Riset Akuntansi dan Auditing ]]>
Publisher : <![CDATA[Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia ]]>
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DOI: 10.55963/jraa.v11i1.609
<![CDATA[This paper aims to analyze the impact of hospitality on independence and audit quality based on the viewpoints of the auditor and auditee. This paper is qualitative research with data collection by observation and semi-structured interviews with internal auditors and financial managers (auditees) at multinational companies in Indonesia. The results of the analysis state that there are similarities in views between auditors and auditees regarding hospitality. Auditors consider that hospitality, although it cannot be generalized to all auditors, will not interfere with their independence in the audit process and assessment of audit results. The auditee is also of the view that hospitality is one aspect of service from the "host" to the "guest" with service limited to reasonableness by local customs and culture. The auditor and auditee consider that they are partners who maintain a professional work attitude, and hospitality is one of the media for communication in confirming each finding and conveying the results of the audit. This article contributes to increasing literacy regarding the influence of hospitality on the independence and audit results quality and provides consideration to companies as a basis for policy in responding to providing hospitality to auditors in the audit process.]]>
<![CDATA[Exploring the Determinants of Digital Banking Adoption Among Islamic Banks in Indonesia ]]>
<![CDATA[Setiawan, Nanang]]>;
<![CDATA[Rahmiati, Alfa]]>
<![CDATA[ International Conference on Islamic Economic (ICIE) Vol. 4 No. 1 (2025): April ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan ]]>
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DOI: 10.58223/wh7pdh34
<![CDATA[: This study analyzes the critical factors influencing the adoption of digital banking services within Islamic banks in Indonesia. The rapid digital transformation in the Islamic financial sector has created both opportunities and challenges, particularly in understanding customer behavior and aligning digital innovations with Sharia principles. The primary objective of this research is to identify the extent to which religiosity, financial literacy, business expectations, and social influence affect the willingness of Muslim users to adopt digital banking platforms. A quantitative survey method was applied, involving 265 Muslim students from various universities in East Java, Indonesia, who actively utilize digital banking services. The results demonstrate that religiosity is the most significant determinant of adoption, highlighting that faith-based values strongly shape consumer decisions in the Islamic financial context. In addition, financial literacy, perceived business benefits, and peer influence were also found to have a substantial impact, reflecting the role of both intrinsic and extrinsic motivators. These findings contribute to the growing body of knowledge on technology acceptance in Islamic finance by integrating behavioral and spiritual perspectives. The study also offers practical insights for Islamic banks to design digital services that are both technologically innovative and ethically aligned with customers’ expectations]]>
<![CDATA[Religiosity for Preventing Employee Fraud: a Case Study on a Retail Company ]]>
<![CDATA[Setiawan, Nanang]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v8i1.7080
<![CDATA[This study aims to explore aspects of religiosity as a prevention of employee fraud in companies. This research is a qualitative study using a case study method through observations and interviews with three employees and one manager at a retail company in Indonesia. The results show that religiosity is a concern for company leaders by making religious activities a routine agenda that is followed by all employees in both formal and non-formal activities, including congregational prayers at the company prayer room, regular weekly recitations, group prayers during the morning briefing and monthly ceremonies, and other activities in commemoration of religious days. Company leaders are able to become role models for employees in implementing religiosity in daily life at the office, thus having an impact on the development of moral integrity for all employees in the company. The role model of the leadership and the moral integrity of all employees make religiosity an effective strategy for preventing potential employee fraud in the company. This research contributes to practitioners in implementing religiosity as a prevention of employee fraud in companies and to academics as literacy related to religiosity as an anti-fraud strategy]]>
<![CDATA[Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation ]]>
<![CDATA[Setiawan, Nanang]]>;
<![CDATA[Soewarno, Noorlailie]]>
<![CDATA[ International Conference on Islamic Economic (ICIE) Vol. 3 No. 1 (2024): April ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan ]]>
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DOI: 10.58223/icie.v3i1.307
<![CDATA[This study aims to measure and analyze the efficiency of zakat distribution in Indonesia to achieve accountability and prevent zakat misappropriation. This study uses a desk study to collect data on zakat collection and distribution through the National Zakat Amil Agency (BAZNAS) and twenty-four Zakat Charity Institutions (LAZ) in Indonesia, with two indicators of ratio analysis: disbursement efficiency and cost efficiency. Disbursement efficiency is to see the zakat distribution efficiency level, and cost efficiency is to see the efficiency level of zakat management operational costs. The results show that almost all LAZs have been effective in distributing zakat, except Rumah Yatim Ar Rohman Indonesia (RYARI), with a ratio of 67% (fairly effective). The results of the operational cost efficiency ratio show that only four LAZs fall into the "within the limits of sharia provisions" category: RYARI, LAZIS Nahdlatul Ulama (LAZISNU), Nurul Hayat (NH), and Pesantren Islam Al Azhar (PIAA). This research is important to get a comprehensive picture of the efficiency of distributing zakat funds to BAZNAS and LAZ in Indonesia. This study contributes to policymakers, zakat management practitioners, and academics by increasing literacy in zakat management in an accountable manner and in the context of preventing zakat misappropriation]]>
<![CDATA[Fraud Ditinjau dari Etika Profesi dan Etika Bisnis ]]>
<![CDATA[Oktaviana Dewi, Ika]]>;
<![CDATA[Wahyudi, Imam]]>;
<![CDATA[Setiawan, Nanang]]>;
<![CDATA[Uyun, Jamilatul]]>
<![CDATA[ Jurnal Media Komunikasi Ilmu Ekonomi Vol 40 No 1 (2023): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Juni 2023 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan ]]>
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DOI: 10.58906/melati.v40i1.101
<![CDATA[Penelitian ini bertujuan untuk mengkaji kasus pelaporan keuangan PT Garuda Indonesia dari perspektif etika profesi dan etika bisnis. Kasus ini menarik perhatian publik karena melibatkan manipulasi laporan keuangan oleh perusahaan milik negara (BUMN), yang berdampak pada kepercayaan stakeholder, termasuk pemerintah, investor, dan masyarakat. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur, di mana data dikumpulkan melalui dokumentasi dari sumber primer dan sekunder. Hasil penelitian menunjukkan bahwa tindakan fraud yang dilakukan oleh PT Garuda Indonesia melanggar prinsip-prinsip etika bisnis seperti kejujuran, transparansi, dan tanggung jawab sosial, serta bertentangan dengan kode etik profesi akuntan yang mencakup integritas, objektivitas, kehati-hatian profesional, dan perilaku profesional. Pelanggaran ini mengindikasikan lemahnya penerapan prinsip Good Corporate Governance dan perlunya penguatan sistem pengawasan serta akuntabilitas dalam pengelolaan BUMN.]]>
<![CDATA[Exploration of Religious Moderation with Local Culture; A Case Study of the Samin Community of Bojonegoro ]]>
<![CDATA[Setiawan, Nanang]]>;
<![CDATA[Khamid, Abdul]]>;
<![CDATA[Huda, Muhammad Miftakhul]]>
<![CDATA[ Proceedings of Annual Conference for Muslim Scholars Vol 7 No 1 (2023): AnCoMS, Desember 2023 ]]>
Publisher : <![CDATA[Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya ]]>
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DOI: 10.36835/ancoms.v7i1.469
<![CDATA[This research aims to explore how religious moderation is realized in the daily lives of the Samin Community of Bojonegoro. This research is qualitative, involving observations of the traditional life of the Samin community and in-depth interviews with local community leaders. The results of the research show several local wisdoms in the Samin Bojonegoro community: ngelmu iku sejatine dhewe, ngudi ilmu, ponco soco, ngluruk tanpa rupo, nyawiji sepi ing pamrih, nyawiji ngluruk, ngganem sepi ing ngluruk, and ngalembono. The results of the analysis reveal that local culture plays an important role in forming and maintaining religious moderation among the Samin Bojonegoro community. Customs and traditions are a strong foundation for tolerance between religious communities, thereby creating harmony amidst the diversity of beliefs. This study contributes to a deeper understanding of the balance between religious moderation and local culture, thereby providing new insights for researchers, practitioners, and readers interested in this field. It is hoped that this study will make a positive contribution to supporting a better understanding of religious moderation in the local context, with a special focus on the unique experiences of the Samin community.]]>
<![CDATA[Exploring The History of Islam in Java Through The Wayang Tengul Art of Bojonegoro ]]>
<![CDATA[Khamid, Abdul]]>;
<![CDATA[Setiawan, Nanang]]>;
<![CDATA[Huda, Muhammad Miftakhul]]>
<![CDATA[ Proceedings of Annual Conference for Muslim Scholars Vol 7 No 1 (2023): AnCoMS, Desember 2023 ]]>
Publisher : <![CDATA[Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya ]]>
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DOI: 10.36835/ancoms.v7i1.492
<![CDATA[This research aims to preserve the local culture of the Indonesian people and can be a learning medium to introduce the history of the development of Islam to the nation's generations. Moreover, currently many opinions are emerging regarding the prohibition of using wayang, even though the Wali Songo in spreading Islam in Indonesia also uses the medium of wayang. This research is qualitative, involving in-depth interviews with Wayang characters as well as continuous observation and analysis with the aim of obtaining valid data. The results of the research reveal that Wayang Tengul can be a medium for introducing the history of the development of Islam in Indonesia and plays an important role in establishing and maintaining religious moderation among the people of Bojonegoro Regency. It is hoped that this research can increase knowledge literacy about local culture and develop insight into religious moderation in Indonesia.]]>
<![CDATA[Implementation of Islamic Values and Local Wisdom and Its Effects on Social Behavior Among Santri at Pondok Pesantren al-Fatimah Bojonegoro ]]>
<![CDATA[Setiawan, Nanang]]>;
<![CDATA[Resavita, Monica]]>;
<![CDATA[Sasmita, Lintang Auliya]]>
<![CDATA[ Proceedings of Annual Conference for Muslim Scholars Vol 8 No 1 (2024): AnCoMS, Oktober 2024 ]]>
Publisher : <![CDATA[Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya ]]>
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DOI: 10.36835/ancoms.v8i1.558
<![CDATA[Islamic values and local wisdom are integral to shaping individuals' social behavior, particularly within the educational framework of Pondok Pesantren (Islamic boarding schools). This study focuses on analyzing the impact of these values on the social behavior of students at Pondok Pesantren Al-Fatimah Bojonegoro. Employing a quantitative approach, the research gathered data through questionnaires distributed to a total of 306 students, ensuring a comprehensive overview of their experiences and perceptions. The findings reveal a significant correlation between the implementation of Islamic values and local wisdom and the positive social behavior exhibited by the students. This research not only enhances academic literacy on the subject but also provides empirical evidence underscoring the critical role these elements play in character formation. The insights gained from this study can inform pesantren management, guiding them in the development of more effective educational programs aimed at fostering character development in students. Ultimately, the study advocates for a holistic educational approach that integrates religious teachings with cultural values, thereby contributing to the personal and social growth of Santri in their communities.]]>
<![CDATA[Islamic Values and Javanese Culture as Determinants of Employee Performance: The Mediating Effect of Employee Happiness ]]>
<![CDATA[Khoiriyyah, Amilatul]]>;
<![CDATA[Setiawan, Nanang]]>
<![CDATA[ Proceedings of Annual Conference for Muslim Scholars Vol 8 No 1 (2024): AnCoMS, Oktober 2024 ]]>
Publisher : <![CDATA[Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya ]]>
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DOI: 10.36835/ancoms.v8i1.562
<![CDATA[Islamic values and culture have the potential to enhance employee performance; however, the literature presents inconsistent results and ongoing debates. This study aims to examine how employee happiness mediates the relationship between Islamic values, Javanese culture, and employee performance. The methodology employed in this research is quantitative, with data collected through questionnaires distributed to employees of multinational companies in East Java. A total of 125 respondents participated in this study. The findings indicate that employee happiness significantly mediates the relationship between Islamic values, Javanese culture, and employee performance, where the influence of Islamic values and Javanese culture on performance becomes stronger in the context of happy employees. This research contributes to a deeper understanding of the role of employee happiness in influencing the dynamics between Islamic values, Javanese culture, and employee performance. These findings can serve as a foundation for multinational companies to develop management strategies that are more sensitive to Islamic values and local culture to enhance company performance]]>
<![CDATA[DONOR DUE DILIGENCE, EDUCATION, DONOR STATEMENTS, AND FINANCIAL REPORT TRANSPARENCY AS A PREVENTION OF MONEY LAUNDERING IN ISLAMIC PHILANTHROPY ]]>
<![CDATA[Setiawan, Nanang]]>
<![CDATA[ istinbath Vol. 23 No. 1 (2024): June 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mataram ]]>
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DOI: 10.20414/ijhi.v23i1.656
<![CDATA[This study aims to explore the potential for money laundering in Islamic philanthropic institutions and how to prevent it. This study uses a descriptive-qualitative method with a literature study approach. Islamic philanthropic activities consist of three activities: collection, management, and distribution. The results show that the potential for criminal acts of money laundering in Sharia philanthropic institutions is in fund collection activities. The potential for money laundering arises from donors with a donation value of more than IDR 500 million, with the condition that the donor does not provide information regarding the source of the funds, so it is not known whether the origin of the funds comes from legal or illegal activities. This study provides recommendations for preventing money laundering through the implementation of donor due diligence, education regarding money laundering warnings to the public, blank donor statements stating that the funds deposited are not from money laundering activities resulting from criminal acts or other illegal sources, and maintaining transparency in financial reporting for the collection and distribution of funds. This study contributes to helping Islamic philanthropic institutions solve problems related to money laundering crimes and formulate effective prevention models for anticipating money laundering crimes.]]>
