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Nufidatul Mahmudah
Universitas Al-Qolam Malang
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Zakat, Islamic Corporate Social Responsibility (ICSR), Ukuran Perusahaan, dan Reputasi Bank terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Nufidatul Mahmudah
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7816

Abstract

This study aims to analyse the effect of zakat, Islamic Corporate Social Responsibility (ICSR), company size, and bank reputation on the financial performance of Islamic Commercial Banks in Indonesia. This study is based on Shariah Enterprise Theory, Stakeholder Theory, and Legitimacy Theory, which emphasise the importance of fulfilling shariah and social responsibilities in improving sustainable financial performance. The research sample consists of Islamic Commercial Banks in Indonesia for the period 2019–2024. Data were obtained from the banks' annual reports and sustainability reports, then analysed using multiple linear regression. The results show that, partially, zakat and ICSR have a positive and significant effect on the financial performance of Islamic Commercial Banks, while company size and bank reputation do not have a significant partial effect. However, zakat, ICSR, company size, and bank reputation simultaneously have a significant effect on financial performance. Based on these findings, this study recommends that Islamic Commercial Banks improve the management of zakat and the implementation of ICSR in a consistent and transparent manner as a strategy to strengthen financial performance and business sustainability.
Analisis Penyebab Selisih Anggaran dan Realisasi Belanja Dalam Laporan Keuangan Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Gresik Tahun 2024 Muhammad Amaris Gentasae; Nufidatul Mahmudah
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12889

Abstract

Discrepancies between budget allocations and actual expenditures may reflect weaknesses in the processes of budget planning, implementation, and control, thereby affecting the effectiveness of public fund utilization. This study aims to analyze the factors causing the variance between budget allocations and expenditure realization in the 2024 financial statements of the Regional Civil Service and Human Resource Development Agency (BKPSDM) of Gresik Regency. The study employed a qualitative research method using a case study approach, supported by quantitative data obtained from official financial documents, including the Budget Implementation Document (DPA) and the Budget Realization Report. The findings indicate that the variance between the budget and expenditure realization was attributable to several factors, including changes in the staffing structure, changes in external policies issued by the central government, and changes in local government policies related to budget efficiency. The study implies that the BKPSDM of Gresik Regency should improve the accuracy of forecasting employee transfers, strengthen coordination with stakeholders at the central government level, and conduct more effective monitoring of the implementation of budget efficiency policies.
Penerapan Kode Etik Profesi Auditor Dalam Menjaga Kualitas Audit Studi Kasus Kantor Akuntan Publik Drs. Rinaldi Munaf Yarnidar Gulo; Nufidatul Mahmudah
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12890

Abstract

The implementation of a professional code of ethics is essential in ensuring audit quality, as it enables auditors to provide accurate assessments that faithfully reflect actual conditions. Throughout the audit process, auditors often encounter various challenges in adhering to ethical principles, including client pressure and potential conflicts of interest that may test their commitment to professional ethics. This study aims to explore auditors' perspectives on the implementation of the professional code of ethics in maintaining audit quality. A descriptive qualitative approach was employed through interviews with three informants at the Public Accounting Firm (KAP) of Drs. Rinaldi Munaf, consisting of a senior auditor, a junior auditor, and a partner. The findings indicate that effective implementation of the professional code of ethics plays a crucial role in maintaining audit quality. All informants agreed that adherence to the code of ethics is the primary foundation for producing high-quality, objective, and reliable audits. Audits conducted with honesty, diligence, and reliability were identified as key indicators of the successful application of ethical principles within the auditing profession. The study concludes that the consistent implementation of the professional code of ethics not only enhances audit quality but also strengthens public trust in the auditing profession.
Co-Authors Muhammad Amaris Gentasae Yarnidar Gulo