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All Journal Jurnal Ilmiah Ekonomi Islam AKSELERASI: Jurnal Ilmiah Nasional SMBJ: Strategic Management Business Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Abdi Masyarakat Multidisiplin Journal of Artificial Intelligence and Digital Business Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship West Science Business and Management Jurnal Akuntansi dan Keuangan West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies West Science Social and Humanities Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Barus, Irwan Irawadi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Peran Akuntansi Syariah dalam Pencegahan Fraud Pengelolaan Dana Haji Sudarmanto, Eko; Saleha, Dwi; Barus, Irwan Irawadi; Mubarok, Ahmad Zaki; Pamikatsih, Mutia
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19464

Abstract

The management of Hajj funds constitutes a public trust involving a substantial amount of pilgrims’ funds and a long-term management horizon. The complexity of fund management, exposure to moral hazard, and high public expectations make Hajj funds vulnerable to fraud if not supported by governance with strong integrity and an adequate accounting system. This study aims to examine the role of Islamic accounting in embedding the values of integrity and amanah (trustworthiness) as mechanisms for fraud prevention in the management of Hajj funds. The research employs a qualitative descriptive approach through a literature review of regulations governing Hajj fund management, particularly Law Number 34 of 2014, policies of the Hajj Financial Management Agency (BPKH), and Islamic accounting standards (Sharia Accounting Standards/PSAK Syariah). The findings indicate that Islamic accounting functions not only as a financial reporting system but also as an ethical instrument, an internal control mechanism, and a form of moral accountability grounded in Sharia values. The synergy between BPKH regulations and the implementation of PSAK Syariah plays a strategic role in narrowing opportunities for fraud and enhancing the trust of Hajj pilgrims as the rightful owners of the funds.
Analysis of e-Invoice Automation and Internal Control in Reducing Tax Corrections in Distribution Companies in East Java Judijanto, Loso; Barus, Irwan Irawadi; Kimsen, Kimsen; Sudarmanto, Eko; Aulia, Triana Zuhrotun
West Science Social and Humanities Studies Vol. 4 No. 04 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i04.2782

Abstract

This study aims to analyze the effect of electronic invoice automation and internal control systems on reducing tax adjustments in distribution companies in East Java. The research adopts a quantitative approach using primary data collected from 65 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that electronic invoice automation has a significant negative effect on tax adjustments, indicating that the implementation of automated systems improves accuracy and minimizes discrepancies in tax reporting. Internal control systems also demonstrate a significant negative influence on tax adjustments, highlighting their role in ensuring compliance, preventing errors, and strengthening financial reporting processes. Simultaneously, both variables significantly affect tax adjustments, suggesting that the integration of digital systems and effective control mechanisms enhances overall tax compliance. The coefficient of determination indicates that 57.9% of the variation in tax adjustments can be explained by electronic invoice automation and internal control systems. This finding emphasizes the importance of combining technological innovation with organizational governance to reduce fiscal risks. The study contributes to the literature by providing empirical evidence on the effectiveness of digital taxation systems and internal controls, and offers practical implications for companies and policymakers in improving tax compliance and operational efficiency.
Co-Authors Ahalik, Ahalik Ahmad Badawi, Ahmad Ahmad Zaki Mubarok, Ahmad Zaki Ali Nurdin Siregar ANGGRAENI, RENI Arum, Mega Aulia, Triana Zuhrotun Chairul Suhendra Denardo, Denardo Diaz Priantara Elida Elfi Barus, Elida Elfi Fadilla Muhammad Mahdi Fatimah Zahara Fenty Astrina Heny Fitriani Herdiansyah, Hendi Johnny Chandra Judijanto, Loso Kaswoto, Junet KIMSEN, KIMSEN Kristanto, Eri Kusmiyatun, Kusmiyatun Maharani, Astrid Manshur, Tubagus Mos Indrawati muhammad Syahbudi, muhammad Munzir Munzir, Munzir Mutia Pamikatsih Nasution, Venny Fraya Hartini Nazaruddin, Erizal Nikem Kurnia Ningsih Nindiasari, Avininda Dewi Nurhayadi, Willy Octasylva, Annuridya Rosyidta Pratiwi Purnomo, Djauhar Edi Rahmat, Ariawan Reza Nurul Ichsan Reza, Fahry Rina Malahayati Ruci Arizanda Rahayu Saleha, Dwi Santoso, Natalia Saputro, Ahmad Eko Soemadi, Rr Anggraini Sudarmanto, Eko Sugesti, Tuti Sugihyanto, Toto Suhendar, Asep Triatmaja, Muhammad Fithrayudi Utami, Mega Wardhana, M. Adhitya Widiniarsih, Dewi Mariam Yusuf, Sitti Rabiah Zakiyah Zakiyah