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All Journal Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Economics and Digital Business Review
Ristanti, Frida Eka
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect Of Corporate Governance On The Integrity Of Financial Reports In Transportation And Logistic Companies Ristanti, Frida Eka; Sujianto, Agus Eko; Aibak, Kutbuddin
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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Abstract

This study aims to analyze the influence of corporate governance, including institutional ownership, managerial ownership, and independent commissioners, on the integrity of financial statements in transportation and logistics companies. The integrity of financial statements is an important aspect in maintaining stakeholder trust because it reflects the reliability and honesty of financial information presented by the company. This study uses a quantitative method with secondary data obtained from the annual financial statements of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The results show that managerial ownership and independent commissioners have a positive effect on the integrity of financial statements, while institutional ownership has no effect on the integrity of financial statements. These findings indicate that corporate governance mechanisms, particularly oversight by managerial investors and the role of independent commissioners, can improve the quality and integrity of a company's financial statements. This research is expected to contribute to the development of accounting literature and become a consideration for management and investors in decision-making.
DYNAMICS OF FISCAL POLICY IN THE ERA OF THE PROPHET SAW AND TRANSFORMATION IN FISCAL POLICY IN INDONESIA Khasanah, Miftakhul Fauziyah; Ristanti, Frida Eka; Adlan, Muhamad Aqim; Aswad, Muhammad
JURNAL PROFIT Vol 10, No 1 (2026): Economic And Investment
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v10i1.13931

Abstract

This study aims to comparatively analyze fiscal policy in contemporary Indonesia and the fiscal policy implemented during the era of Prophet Muhammad (SAW), identifying shared principles and potential integrations of Islamic fiscal values into modern governance. Employing a qualitative-descriptive approach with library research, primary data were derived from the Qur’an, authentic Hadith, and classical fiqh sources (e.g., Al-Mughni, Al-Ahkam al-Sultaniyyah), while secondary data included government documents (APBN 2025 Framework, BKF Reports 2024), and peer-reviewed journals (2020–2025). Findings indicate that both systems share core objectives economic stabilization, equitable income distribution, and public welfare enhancement—yet differ significantly in legal foundations (positive law vs. divine revelation), revenue instruments (taxes/PNBP vs. zakat, jizyah, kharaj, fay’), and accountability mechanisms (institutional audit vs. li Allāh wa li al-nās spiritual oversight). Notably, values such as ‘adl (justice), amanah (trustworthiness), transparency, and maslahah ‘ammah (public interest) from the Prophetic fiscal model offer ethical enrichment for Indonesia’s fiscal governance. The study concludes that integrating these values through progressive taxation, zakat–APBN synergy, digital hisbah, and productive waqf can strengthen fiscal legitimacy, social equity, and moral accountability without replacing the existing system.Keywords : fiscal policy, Islamic economics, Prophet Muhammad (SAW), Baitul Mal, APBN
Co-Authors Adlan, Muhamad Aqim Agus Eko Sujianto Khasanah, Miftakhul Fauziyah Kutbuddin Aibak Muhammad Aswad