Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business Journal of Islamic Accounting and Finance Research
Ulydhatul Ismiyana
Unknown Affiliation
Religion Economics, Econometrics & Finance

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Managerial ownership and financial performance: empirical evidence of the application of sharia principles in Indonesia Heri Purnomo; Ulydhatul Ismiyana; Monika Bunga Richter
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.23824

Abstract

Purpose - This study aims to examine the relationship between managerial ownership and financial performance through the aplication of sharia principles in Indonesia. Method - This study uses a financial report sample from 380 companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The estimation method used is Pooled OLS (CEM). We conducted the Durbin-Wu-Hausman (DWH) test to checking endogeneity issues. We also conduct a robustness test using Robust Least Square (RLS) to ensure the reability of our results. Result - The results of this study indicate that managerial ownership has a positive effect on financial performance through the aplication of sharia principles. We found that the principle of amanah (trustworthiness) and maslahah (public interest) ensures that managerial decision-making is not only for personal benefit but also for the interests of shareholders. Additionally, we found that the principle of ta’awun (mutual benefit) and 'adl (justice) ensures that every decision and action between managerial ownership and shareholders is based on balance. Implication - This study it highlights the need to formalize Sharia-based governance guidelines that limit excessive managerial ownership while mandating ethical decision-making transparency. For Islamic finance literature, it establishes Sharia Enterprise Theory as a viable extension of Sharia-based Agency Theory. Originality - We integrate the Islamic perspective into managerial ownership by incorporating fundamental Islamic principles of accountability.
The Impact of ERP Implementation on the Quality of Accounting Information and Decision Making Fauzi; Victor Pattiasina; Ulydhatul Ismiyana; Amimah Qodari; Mohammad Aviciena Taufiqurrahman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9859

Abstract

This study aims to analyze the effect of Enterprise Resource Planning (ERP) implementation on the quality of accounting information and managerial decision-making. The development of information technology encourages organizations to adopt integrated systems capable of producing real-time, accurate, and relevant information. ERP, as an integrated information system, is believed to improve the quality of financial reporting through cross-functional data integration, process automation, and strengthening internal controls. Good accounting information quality is ultimately expected to support faster, more accurate, and more rational decision-making processes. This study uses a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to managers and staff involved in the use of the ERP system. The data analysis technique used multiple regression to test the direct influence between variables. The results show that ERP implementation has a positive and significant effect on the quality of accounting information. In addition, the quality of accounting information also has a positive and significant effect on decision-making. Thus, effective ERP implementation can improve the quality of accounting information and strengthen the effectiveness of decision-making within an organization. This study implies that ERP system optimization needs to be supported by organizational readiness, human resource competence, and management commitment to maximize the strategic benefits of the system.
Co-Authors Amimah Qodari FAUZI Heri Purnomo Mohammad Aviciena Taufiqurrahman Monika Bunga Richter Victor Pattiasina