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All Journal Ascendia: Journal of Economic and Business Advancement
Firayanti, Firayanti
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Economics, Econometrics & Finance

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Optimalisasi Peran Audit Syariah dalam Meningkatkan Akuntabilitas Sosial Lembaga Keuangan Syariah: Pendekatan Konsptual dan Berbasis Capaian Nurvadillah, Nurvadillah; Firayanti, Firayanti; Mashyuri, Mashyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/wcbytc42

Abstract

This study examines the optimization of the role of Sharia audit in enhancing the social accountability of Islamic financial institutions through a conceptual and achievement-based approach. The development of Islamic financial institutions requires an audit mechanism that not only ensures Sharia compliance but also evaluates the effectiveness of social responsibility programs aligned with maqashid Sharia principles. Sharia audit plays a crucial role in strengthening transparency, accountability, and public trust by assessing both financial and social performance. This research employs a qualitative conceptual approach supported by an analysis of relevant literature to explore the integration of Sharia audit, Islamic Social Reporting, and governance frameworks. The findings indicate that strengthening auditor competence, standardizing Sharia audit practices, and utilizing digital-based audit systems significantly enhance the measurement and disclosure of social performance. An achievement-based audit approach enables Islamic financial institutions to demonstrate tangible social impact and sustainability. Consequently, Sharia audit functions as a strategic instrument in balancing economic objectives and social responsibility within the Islamic finance ecosystem.
Optimalisasi Sistem Informasi Akuntansi dalam Pengelolaan Penerimaan Kas: Upaya Pencegahan Fraud pada Usaha Kecil Firayanti, Firayanti; Masyuri, Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f9qp0032

Abstract

This study examines the optimization of accounting information systems in cash receipt management within small businesses as a strategic approach to preventing fraud risk and strengthening financial governance. The research employed a non empirical library research method using a descriptive interpretative approach through the analysis of academic literature related to accounting information systems, internal control, cash management, and fraud risk mitigation. The findings indicate that the optimization of accounting information systems contributes significantly to improving transparency, accountability, transaction monitoring, and the effectiveness of internal control mechanisms in cash receipt activities. Weak segregation of duties, inadequate documentation, limited supervision, and manual recording systems were identified as major factors increasing fraud vulnerability in small businesses. The integration of standard operating procedures and COSO based internal control frameworks strengthens sustainable fraud prevention practices and supports long term financial governance in small business environments.
Co-Authors Mashyuri, Mashyuri Masyuri, Masyuri Nurvadillah, Nurvadillah