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ERSI SISDIANTO
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almal@radenintan.ac.id
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+6285273356938
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almal@radenintan.ac.id
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UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG Jl. Endro Suratmin No.1 Sukarame Bandar Lampung Telp. (0721) 703260, Kode pos: 35131
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Kota bandar lampung,
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INDONESIA
Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Published by Universitas Islam Negeri Raden Intan Lampung
ISSN : 2715954X     EISSN : 27159477     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AL-MAL= Is Journal Accounting and Islamic Finance, The journal focused on primary studies at , Islamic finance, Islamic accounting, halal markets,tax, capital market, corporate social responsibility,accounting zakat, and islamic capital market has initiated the development of global economic advantages. Islamic based economics could not be seen as independent variable standing on side-by-side with conventional economic system. Al-Mal Journal Accounting and Islamic Finance is dedicated to provide an intellectual space of scholarly discussion how the Islamic economics able to create the new global formation of Islamic economics, business and similar issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2024): Desember (2024)" : 2 Documents clear
Comparison of Earnings Management Before and After PSAK 69 in Agricultural Companies: A Review Islamic Perspective Adelya, Nurrizqiani; Badru, Anang; Kurniawan, Agus
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember (2024)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.21750

Abstract

The objective of this study is to compare the average earnings management of agricultural companies listed on the Indonesia Stock Exchange before and after the implementation of PSAK 69. This research employs a quantitative comparative approach, utilizing secondary data in the form of annual reports from 2014 to 2021. The sampling technique applied is purposive sampling, resulting in a sample of 13 agricultural companies. Hypothesis testing begins with a normality test (One Sample Kolmogorov-Smirnov), followed by the Wilcoxon Signed Rank Test, with data analyzed using IBM SPSS Statistics 25 software. The findings indicate that there is no significant difference in the average earnings management of agricultural companies listed on the Indonesia Stock Exchange before and after the adoption of PSAK 69. The implementation of PSAK 69 does not have a direct impact on earnings quality. However, it is important to note that sound accounting standards influence the quality of financial reports produced, ensuring that these reports meet essential quality criteria such as relevance, reliability, comparability, and consistency. This study contributes to the understanding of the effects of accounting standards on earnings management practices within the agricultural sector, highlighting the need for continuous evaluation of accounting regulations to enhance financial reporting quality. Limitations of this research include the restricted sample size and the focus on a specific sector, suggesting avenues for future research to explore broader implications across different industries.
Analysis of the Effect Good Corporate Governance on Financial Performance Islamic Banking Amelia, Merry; Ridwansyah, Ridwansyah; Fortuna, Salsabila Mutia
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember (2024)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.24745

Abstract

This study aims to investigate the impact of Good Corporate Governance (GCG) on the financial performance of Islamic banking, specifically measured by Return on Equity (ROE) and Return on Assets (ROA). To achieve this objective, a quantitative research approach is employed, utilizing multiple linear regression analysis to assess the relationship between GCG and the financial performance indicators. The GCG variables examined in this study include the size of the board of directors, the Sharia supervisory board, and the board of commissioners. The population for this research consists of Indonesian Islamic commercial banks, with Bank Muamalat Indonesia serving as the primary case study. The data collected spans the years 2018 to 2022, providing a comprehensive view of the bank's performance over this period. The findings of the study indicate that there is no significant evidence to support a strong relationship between sound GCG practices and financial success in terms of ROE and ROA. This suggests that while GCG is essential for overall governance, its direct impact on financial performance may not be as pronounced as anticipated. Additionally, the study acknowledges several limitations, including the focus on a single bank, which may not fully represent the broader Islamic banking sector in Indonesia. The analysis is also constrained by the availability of data and the specific time frame considered, which may affect the generalizability of the results. Future research could expand the sample size and explore additional factors influencing financial performance in Islamic banking, thereby providing a more comprehensive understanding of the dynamics at play

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