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All Journal Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum AL-FALAH : Journal of Islamic Economics
Adeel, Nazia
Unknown Affiliation
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Contesting the Boundaries of Sharia Compliance: Legalizing Income Smoothing in Indonesian Islamic Banking Fakhrina, Agus; Arwani, Agus; Hamid, Abdul; Adeel, Nazia
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 59 No 1 (2025)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.v59i1.1502

Abstract

Economic pressures have prompted Islamic banks to implement income smoothing techniques when distributing returns on third-party funds, raising questions about the legitimacy of these practices from an Islamic legal perspective. This paper aims to examine the income smoothing guidelines issued by the National Sharia Council of the Indonesian Ulema Council and their impact on the distribution of third-party fund returns by Islamic banks. The primary data source for this research is a fatwa from the National Sharia Council, accessible on its official website. Employing Islamic legal discourse, this study finds that the income smoothing method for distributing third-party fund returns is approved by the National Sharia Council as a form of ḥīlah (a legal stratagem used to provide solutions and alleviate difficulties) to regulate profit recognition and reporting. This approval is grounded in istiḥsān (legal preference), which considers customary law (al-‘urf) and public interest (maṣlaḥah) as key justifications. Practically, this approval enables Islamic banks to remain competitive with conventional banks while also raising public awareness that there is little difference between Islamic and conventional banking.
Dynamics of Audit Quality: The Effect of Audit Delay, Company Size, And Audit Tenure with The Role of Audit Fee Moderation Arwani, Agus; Masrur, Muhamad; Adeel, Nazia
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14629

Abstract

Purpose: This study aims to examine the effect of audit delay, company size, and audit tenure on audit quality, with audit fees acting as a moderating variable, specifically in sharia-compliant firms listed on the Jakarta Islamic Index 70 (JII 70) during 2020–2024. Design/Method/Approach: The research employs a quantitative explanatory approach using secondary data from company financial statements. Audit quality is proxied by the engagement of Big Four auditors, while audit delay, firm size, and audit tenure serve as independent variables. Moderation regression analysis is applied to evaluate the moderating role of audit fees in these relationships. Findings: The results indicate that audit delay, company size, and audit tenure do not significantly influence audit quality, and audit fees do not significantly moderate these relationships. These findings suggest that traditional predictors of audit quality may be less impactful in sharia-compliant firms, possibly due to their strong adherence to Islamic principles emphasizing accountability and transparency. Originality/Values: This study contributes to the auditing and corporate governance literature in Islamic capital markets by highlighting the unique context of sharia-based firms. It provides practical insights for firms and policymakers to enhance audit practices through strengthened internal controls and clearer reporting frameworks.
Co-Authors Abdul Hamid Agus Arwani Agus Fakhrina Masrur, Muhamad