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EL-MUHASABA
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This is an Open Access Journal

Open Access journal
ISSN (Print) 2086-1249
Published by UIN Maulana Malik Ibrahim Malang

[16 journals]

Financial Performance, Maqashid Syariah dan Corporate Reputation: Moderasi
Islamic Corporate Social Responsibility (ICSR)
- Authors: Wiwit Siska Indahyani, Driana Leniwati, Agung Prasetyo Nugroho Wicaksono
  Pages: 102 - 118
  Abstract: Purpose: This research aims to prove and test empirically how financial performance and Maqashid Syariah impact a company's reputation with Islamic corporate social responsibility (ICSR) as a moderating variable. This study focuses on Sharia Commercial Bank companies registered in Indonesia from 2019 to 2020.Method: This research used a random sample method and took 28 samples from companies over two years. Data analysis uses the panel data regression testing method and the Eviews10 analysis tool.Results: The results of this research show that financial performance has an effect on corporate reputation, and Maqashid Syariah has no effect. Furthermore, Islamic Corporate Social Responsibility can control the relationship between financial performance and corporate reputation, but cannot control the relationship between Maqashid Syariah and corporate reputation.Implications: This research provides implications for the development of accounting science, especially company performance relating to ICSR, and practical contributions in considering ICSR in creating a company reputation.Novelty: The novelty of this research is testing Maqasid Syariah with ICSR as moderation in determining Corporate Reputation with the consideration that the highest form of human responsibility is being responsible to Allah SWT. Therefore, by including Maqashid Syariah and ICSR it will provide novelty in its implications for science and practice.
  PubDate: 2024-07-19
  DOI: 10.18860/em.v15i2.23924
  Issue No: Vol. 15, No. 2 (2024)
Studi Fenomenologi: Audit Investigasi dalam Pengungkapan Fraud
- Authors: Mohammad Iqbal, Helianti Utami
  Pages: 119 - 132
  Abstract: Purpose: This research aims to provide an in-depth understanding of investigative audits in uncovering fraud using a phenomenological approach. Method: This study involves six auditors from 3 KAPs in Malang City. Research data was obtained through semi-structured interviews. Interview data was analyzed by taking the essence of noema and noesis to get meaning. Results: Not all auditors use the latest investigative audit standards when conducting investigative audits. Understanding investigative audit standards, accounting, and legal is needed to support competence, apart from experience and certification. The complexity of audit procedures in analyzing data is an obstacle auditors face. In addition, the threat of intimidation felt by auditors can disrupt the audit process. The availability of data and collaboration with related parties supports the success of an investigative audit. Implications: Auditors must participate in continuous professional training in investigative audits to improve their competence. Apart from that, cooperation between various parties is needed to provide auditors with audit data and a sense of security. Novelty: This research contributes to the investigative audit literature using a qualitative phenomenological approach, which is still rarely found. The phenomenological approach provides an in-depth understanding of investigative audits from the perspective of its auditors.
  PubDate: 2024-07-19
  DOI: 10.18860/em.v15i2.24109
  Issue No: Vol. 15, No. 2 (2024)
Penerapan Activity-Based Costing dalam Berbagai Industri: Analisis
Bibliometrik pada Publikasi Ilmiah
- Authors: Afiq Chamim Mubaroq, Christina Tri Setyorini
  Pages: 133 - 148
  Abstract: Purpose: This research uses bibliometric analysis methods with the aim of determining trends in the application of activity-based costing in various industries. Method: The data used comes from articles published on Scopus and Google Scholar with a time span of 1980 to 2023. The number of articles produced was 1,180 and selected according to the topic of discussion, resulting in 946 articles used as research data. Researchers use several software programs in research, such as Publish or Perish to obtain research data, Mendeley and Excel to help select data, and VOS viewer to process research data. Results: The research results showed that there were 946 scientific papers that generated 58,915 citations; in addition, there were several researchers, journals, and publishers that were influential in activity-based costing research. The bibliometric map produces five clusters of different importance. Implications: Theoretically, the results of this research provide a more in-depth view of research trends regarding the application of activity-based costing in various types of industries. Apart from that, practically, organizations or companies can use it as a consideration in determining their policies, especially those related to organizational activities and the implementation of activity-based costing. Novelty: This research discusses in depth research trends in activity-based costing, especially topics related to technological advances and corporate awareness of the environment and sustainability, this will have an impact on ABC research. Not many studies have discussed this topic using bibliometric analysis methods.
  PubDate: 2024-07-19
  DOI: 10.18860/em.v15i2.24193
  Issue No: Vol. 15, No. 2 (2024)
Studi Fenomenologi Transendental untuk Mengupas Makna Pendapatan
- Authors: Widy Pratiwi Monantun, Mohamad Anwar Thalib
  Pages: 149 - 160
  Abstract: Purpose: This research aims to reveal the meaning of income by sharia accounting students. Method: This research falls under the umbrella of the interpretive paradigm. The approach used is phenomenology. There are five data analyses: noema, epoche, noesis, intentional analysis, and eidetic reduction. Results: The research results show that income, which is not limited to results in the form of money. However, there are human values and religiosity inherent in the income obtained. The informants' awareness was formed through Islamic boarding school accounting lectures and accounting theory, which focused on aspects of intellectual intelligence and emotional and spiritual intelligence. Implications: The research results can contribute to curriculum development in the Sharia Accounting study program. Universities can adjust courses or add Sharia accounting learning content not limited to techniques and calculations but includes human values and religiosity. Novelty: results of this study present the meaning of income from the perspective of students majoring in sharia accounting.
  PubDate: 2024-07-19
  DOI: 10.18860/em.v15i2.24216
  Issue No: Vol. 15, No. 2 (2024)
Financing to Deposit Ratio dan Non-Performing Financing: Peran Islamic
Corporate Governance
- Authors: Rosidi Rosidi, Intan Lifinda Ayuning Putri, Rizky Aditya Nugraha
  Pages: 161 - 175
  Abstract: Purpose: This research aims to analyze the role of Islamic Corporate Governance (ICG) in mediating and moderating the influence of financing to deposit ratio (FDR) on the level of non-performing financing (NPF) of Islamic banks in Indonesia. Method: This research uses panel data from 7 Islamic banks in Indonesia during the 2016-2021 period. Samples were taken using judgment sampling techniques. The analytical method used is panel regression with a fixed effect model and uses SPSS software. Results: The research results show that there is no evidence that the financing to deposit ratio has a negative and significant effect on ICG. On the other hand, ICG has a negative and significant effect on NPF, and the financing to deposit ratio also does not have a positive and significant effect on NPF. Apart from that, the research results also show that ICG is not proven to mediate the negative influence of financing to deposit ratio on NPF. On the other hand, the moderating effect of ICG on the relationship between FDR and NPF is proven to have an impact. FDR has a significant influence on NPF. Implications: The implication of this study is that Islamic banks in Indonesia need to improve ICG practices as an internal control mechanism to reduce the risk of non-performing financing and improve financial performance. Novelty: This research uses two models of the role of Islamic Corporate Governance (ICG) in mediating and moderating the influence of the Financing to Deposit Ratio (FDR) variable on Non-Performing Financing (NPF).
  PubDate: 2024-07-19
  DOI: 10.18860/em.v15i2.24638
  Issue No: Vol. 15, No. 2 (2024)
The Role of Ethics, Competence, Auditor Independence, and Audit Fees on
Audit Quality: A Literature Review
- Authors: Irna Krisnia, Sulis Rochayatun, Fajar Hafandi
  Pages: 176 - 186
  Abstract: Purpose: Auditors are a profession that plays a crucial role in assessing the fairness of financial reports and producing quality reports. This research aims to examine the factors that influence audit quality using a literature review. Method: This research was conducted using the literature review method by collecting theories and previous research results relevant to the theme raised. Results: The results of this research show that empirical research reveals the importance of auditor ethics, auditor competence, auditor independence, and audit fees in maintaining the quality of audit results. The determinants of audit quality are expected to be the auditor's attention so that in the future they can work with more responsibility, objectivity, and honesty in every action and decision. Implications: The implications of this research are expected to be taken into consideration in the formulation of policies related to improving audit quality so that the output of audit results is truly in accordance with the provisions, professional code of ethics of public accountants, and represents the real situation. Novelty: This research is different with the previous research, what will be discussed in this research is the role of ethics, competence, independence, also audit fees in improving the quality of audits. The selected factors have not been combined by previous researchers.
  PubDate: 2024-07-19
  DOI: 10.18860/em.v15i2.24654
  Issue No: Vol. 15, No. 2 (2024)
Green Accounting and Different Perspective of Financial Performance
- Authors: Wijaya Triwacananingrum, Nur 'Alim
  Pages: 187 - 203
  Abstract: Purpose: This research aims to examine the effect of green accounting on company financial performance using quantitative methods. Method: This research uses quantitative methods with a descriptive analysis approach. Data analysis using multiple linear regression testing methods. The company's financial performance in this study was measured using Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS). Meanwhile, the independent variable is the implementation of green accounting. Results: The results showed that green accounting has a positive and significant impact on financial performance as measured by ROA and EPS, while the measurement of financial performance did not affect ROE. Implications: this research is expected to serve as a reference for future researchers and as a consideration for investors and entrepreneurs in determining strategic steps in business. Novelty: This research elaborates on 260 samples from the Basic Material, Chemical, and Healthcare Sectors.
  PubDate: 2024-07-19
  DOI: 10.18860/em.v15i2.26775
  Issue No: Vol. 15, No. 2 (2024)

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