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All Journal Jurnal Keuangan dan Perbankan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Syntax Literate: Jurnal Ilmiah Indonesia Iqtishoduna: Jurnal Ekonomi Islam An Nisa' Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Iqtisaduna Islamic Accounting and Finance Review Islamic Economic and Business Journal Asian Journal of Community Services (AJCS) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Indonesian Journal of Multidisciplinary on Social and Technology Income Journal: Accounting, Management and Economic Research JICS : Journal Of International Community Service Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Syariati, Namla Elfa
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pengaruh Islamic Social Reporting dan Islamic Corporate Governance Terhadap Return On Asset Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Pada Bank Umum Syariah Yang Terdaftar di OJK Tahun 2018-2022) Reski; Saiful Muchlis; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.26

Abstract

This study aims to determine the influence of Islamic social reporting and Islamic corporate governance on return on assets with intellectual capital as a moderation variable in Sharia Commercial Banks registered with the OJK in 2018-2022. This research is a type of quantitative research with a comparative causal approach. The data used is in the form of secondary data in the form of annual reports and good corporate governance for the 2018-2022 period which is accessed through the official website of each bank. In this study, 40 samples were used with a side purposive method. This study uses analysis techniques in the form of multiple linear regression analysis and moderation regression analysis with the help of the SPSS 29 program. Based on the results of this study, it shows that the results of Islamic social reporting and Islamic corporate governance have a positive effect on return on assets, then the intellectual capital variable is not able to moderate the influence of Islamic social reporting, Islamic corporate governance on return on assets. The implication of this study is that it can be a reference in decision-making to improve financial performance which is proxied by return on assets in Sharia Commercial Banks.
The Effect of Cash Flow on Financial Distress through Profit Management (Study on State-Owned Companies) Miftahul Khairat; Memen Suwandi; Namla Elfa Syariati
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.32

Abstract

Companies that experience financial stress often face a decline in the ability to generate cash flow. In this condition, management sometimes conducts profit management to improve the company's performance, which can affect the relationship between cash flow and the potential for financial distress. This study aims to examine the role of profit management as a variable that mediates the influence of operating cash flow and free cash flow on financial distress. The research used was qualitative with a comparative causal approach. State-owned companies listed on the IDX are used as research populations for the 2020-2023 period. The samples used amounted to 8 companies, then by using purposive sampling 32 samples were obtained that were ready to be observed. The research uses secondary data obtained from the annual financial statements of State-Owned Enterprises (SOEs) available through the official website of the Indonesia Stock Exchange. The findings of the study indicate that there is a direct influence of operating cash flow and free cash flow on financial distress. In addition, through profit management (intervening variables) there is an indirect influence between independent and dependent variables.
Peran Audit Internal Dalam Identifikasi Risiko Environmental, Social, And Governance Pada Sektor Perbankan Suhartono Suhartono; Namla Elfa Syariati; Alamsyah Agit; Mughni Latifah; Andi Athifah Amalia Achruh P
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.9488

Abstract

Penerapan kerangka Environment, Social, and Governance (ESG) di sektor perbankan menjadi elemen krusial untuk mendukung stabilitas ekonomi dan pembangunan berkelanjutan. Penelitian ini bertujuan untuk menganalisis secara mendalam peran audit internal dalam proses identifikasi risiko lingkungan, sosial, dan tata kelola pada industri perbankan di Indonesia. Studi ini mengaplikasikan pendekatan kualitatif dengan desain studi kasus yang bersifat eksploratif dan deskriptif. Pengumpulan data berfokus pada analisis dokumen sekunder, secara khusus laporan indeks keberlanjutan dari lembaga riset data independen, yang diinterpretasikan melalui penalaran deduktif serta triangulasi data berlandaskan paradigma interpretif guna memahami konteks institusional yang kompleks. Hasil penelitian mendemonstrasikan bahwa sektor perbankan domestik menghadapi risiko keberlanjutan yang multidimensional, ditandai oleh kesenjangan kinerja yang substansial antara bank berskala besar dengan bank berskala menengah dan kecil. Fungsi audit internal menduduki posisi strategis dalam memverifikasi keakuratan pelaporan, mencegah praktik manipulasi citra lingkungan, serta mengamankan kepatuhan terhadap regulasi perbankan berkelanjutan. Walaupun demikian, efektivitas fungsi ini terhambat oleh keterbatasan struktural yang mencakup defisit kompetensi teknis auditor pada dimensi lingkungan, keterbatasan alokasi sumber daya finansial, dan kurangnya dukungan pengawasan komprehensif dari jajaran dewan komisaris. Secara konklusif, fungsi audit internal tunggal tidak memadai untuk memastikan integrasi kerangka kerja keberlanjutan secara utuh di sektor perbankan. Oleh karena itu, studi ini mengimplikasikan urgensi penerapan pendekatan penjaminan gabungan yang mensinergikan peran pengawasan internal, pengawasan eksternal, dan manajemen strategis untuk memperkuat akuntabilitas pelaporan keberlanjutan perbankan secara holistik dan kolaboratif.
Co-Authors Aditya, Roby ahmad habibi Ahmad, Angriani Alamsyah Agit Ambo Asse Ameliyani, Rizki Aminuyati Ananda, Reski Andi Athifah Amalia Achruh P Andi Nabila Meutia Rafika Andi Noor Wahidin Annisa Faizal Bambang Subroto binti Saban, Azizah Della Fadhilatunisa Della Fadhilatunnisa Fadhilatunnisa, Della Farid Fajrin Ida Ariani Iffah, Nur Indriani Indriani Iwang, Baso Jamaluddin Majid Jamaluddin Majid Jayawarsa, A.A. Ketut Kadir, Nurazizah Lince Bulutoding Lutfi, Mufti M. Miftach Fakhri Masrawati, Masrawati Memen Suwandi Miftahul Khairat Miftahul Khairat Muchlish, Mustakim Mughni Latifah Muslimah, Firanti Naslia Naslia Naslia, Naslia Nur Al-Fidha Nur Al-Fidha Nur Rahmah Sari Nurazizah Kadir Pacita, Ratu Zahra Pacita Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Raodahtul Jannah Ratu Zahra Pacita Reski Reski Riska Ismail Riyadi, Adhe Bagus Rizka Amaliah Rizki Ameliyani Roby Aditiya Rustam Rustam Sahban, Azizah Saiful Muchlis Saifullah, Fu’ad Sari, Nur Rahma Sirajuddin Sirajuddin Sombolayuk, Wilhalminus Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Supriadi Suwandi, Memen Suwandi Talaohu, Sanunggarah Wuryan Andayani Zainal, Ghaliah Jalwaa Insyrah