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All Journal Journal of Islamic Civilization Jurnal Ilmu Komputer dan Bisnis Al Dzahab Al Fiddhoh: Journal of Banking, Insurance, and Finance Ekonomi Islam Indonesia Muslim Business and Economic Review Journal of Islamic Economics and Business Review on Islamic Accounting Islamic Social Finance Likuid: Jurnal Ekonomi Industri Halal Halal Tourism and Pilgrimage Islamic Economics and Business Review (IESBIR) Journal of Islamic Economic Laws
Durohman, Hapid
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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The Relationship Between Companies Characteristics and Key Audit Matters (KAM): A Case Study of ISSI Indexed Companies Durohman, Hapid; Rahmah, Faatih; Manika, Quri Zahra
Review on Islamic Accounting Vol. 5 No. 1 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i1.679

Abstract

The role of the audit profession and the implementation of new audit standards are aimed at improving the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor's report. This inclusion aims to enhance the communicative value of audit reports, providing users with greater transparency. This study aims to contribute to the current literature by determining the matters which should be included as KAMs and the factors affecting KAM disclosure. It also examines the relationship between the total number of KAMs, nominal of KAMs and firm level characteristics. This study employs descriptive quantitative approach which use secondary data from 385 companies listed on the Indonesian Stock Exchange (IDX) and indexed by ISSI. The research utilizes two methods, namely multiple linear regression, and logistic regression. The findings of this study reveal that the variables of complexity, financial performance, and financial indebtedness exert a significant influence on the total number of Key Audit Matters (KAMs). Additionally, the variables of opinion and financial performance significantly impact the nominal Key Audit Matters (KAMs).
The Role of Agricultural Innovation Investment in Enhancing Food Security: Evidence from Yogyakarta Durohman, Hapid
Islamic Social Finance Vol. 5 No. 1 (2025): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v5i1.678

Abstract

This study investigates the effect of agricultural innovation, proxied by public agricultural R&D expenditures and the number of agricultural researchers, on food security outcomes in the Special Region of Yogyakarta (DIY), Indonesia. Using a panel dataset covering five districts from 2010 to 2023, the study applies the bootstrapped Least Squares Dummy Variable (LSDV) estimator to control for unobserved district and time effects and to enhance the robustness of inference. Food security is measured by per capita caloric intake, while innovation inputs are drawn from local government and agricultural agency records. The results indicate that agricultural innovation has a statistically significant and positive impact on food security. Among the innovation variables, the number of agricultural researchers shows a more consistent and stronger association with increased dietary energy consumption than R&D spending, underscoring the importance of human capital in converting scientific advancements into tangible outcomes. The findings highlight that even in regions with modest agricultural output, such as Yogyakarta, institutional support, knowledge dissemination, and effective extension services can enhance the benefits of innovation. The study recommends increased investment in researcher capacity and improved coordination among provincial research stakeholders to achieve inclusive and sustainable food security improvements.
Islamic Financial Development, Country Risk, and Human Development: Do They Shape Income Inequality in OIC Countries? Durohman, Hapid; Fajar Andrian Sutisna; Danial Muhammad Wirdyansyah
Muslim Business and Economics Review Vol. 4 No. 2 (2025)
Publisher : Universitas Islam Internasional Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56529/mber.v4i2.386

Abstract

Income inequality remains a persistent development issue across member countries of the Organisation of Islamic Cooperation (OIC), irrespective of their income level. The Islamic financial system, built upon Shariah principles of fairness, risk-sharing, and ethical finance, offers a viable alternative to conventional systems in addressing inequality. This study investigates the long-run effects of Islamic financial development, human development, and country risk on income inequality in OIC countries and empirically tests the Islamic Financial Kuznets Curve (IFKC) hypothesis. Using balanced panel data from 13 OIC member states over the period 2013–2023, the analysis applies Fully Modified Ordinary Least Squares (FMOLS) and Dynamic Ordinary Least Squares (DOLS). The results confirm that Islamic financial development significantly reduces income inequality and follows a non-linear (inverted U-shaped) relationship, validating the IFKC hypothesis. Human development exhibits a mixed effect: while DOLS and non-linear models suggest an equalizing impact, FMOLS results indicate that early gains may benefit elite groups disproportionately, reflecting institutional asymmetries. Country risk consistently exacerbates inequality across all models. Moreover, interaction effects reveal that institutional quality moderates the relationship between human development, country risk, and inequality. In some cases, even stronger institutions may fail to ensure equity when they lack inclusivity. These findings highlight the importance of aligning Islamic financial expansion with inclusive governance and social development policies. For OIC policymakers, this means that achieving sustainable and inclusive growth requires synergy between financial deepening, human development, and institutional transformation.
What is the Actual Effect of Islamic Finance Development on the Environment? A Meta-Analysis Durohman, Hapid; Setyawati, Nadya; Rahmah, Faatih
Ekonomi Islam Indonesia Vol. 7 No. 2 (2025): Ekonomi Islam Indonesia
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/eii.v7i2.681

Abstract

Over the last three decades, Islamic finance has overgrown in global financial markets. However, several previous studies have found that economic improvement and rapid growth of the financial sector will negatively impact environmental quality. The impact of Islamic finance on the environment based on the existing literature shows varying results. Even though much research discusses the influence of Islamic finance developments on the environment, existing studies still need to be developed to obtain relevant policy recommendations. Therefore, this research was done to analyze the relationship between the development of Islamic finance and environmental aspects from various previous studies. This study uses the meta-analysis method, a statistical approach to combine evidence from different studies (heterogeneity) quantitatively. This study uses data derived from 9 previous studies. To get a depth view of the studies from multiple databases used as observations in this research. Based on the results of a meta-analysis on CO2 emissions, it can be seen that there are indications of an association between the development of Islamic finance and carbon emissions, although not significant. this study concludes that Islamic finance can reduce environmental problems, including in Indonesia. This study recommends several recommendations, including unify standards and reporting, spur innovation, and reduce barriers and costs for issuers while increasing transparency and awareness for investors of Islamic financial instruments, such as green sukuk.
Co-Authors Agus Alamsyah Andini, Friska Aulia Dewi Andrian Sutisna, Fajar Anugrah, Muhammad Yuka Baharuddin, Andi Zamakhsyari Danial Muhammad Wirdyansyah Fajar Andrian Sutisna Manika, Quri Zahra Marwa, Siti Shofia Muhamad Ridho Qesya, Anza Zahya Rahmah, Faatih Setyawati, Nadya Shofiatin, Nanik Sutisna, Fajar Andrian Yuka Anugrah, Muhammad