EL MUHASABA: Jurnal Akuntansi (e-Journal)
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Competencies and Knowledge of Internal Auditor in Islamic Financial Institution : A Literature Review
Full text linkPurpose: Recently, the phenomenon of internal audits in Islamic financial institutions is that the fulfillment of sharia principles has not run ideally. This study aims to examine the competence and experience of internal auditors in Islamic financial institutions using a literature review. Method: Data collection techniques were used to search for relevant articles through databases on Emerald, Springer, and Google Scholar by emphasizing keywords related to the theme. Results: The results show that empirical evidence states that the competence and experience of internal auditors in Islamic financial institutions need to be added with several things related to competence and knowledge in accordance with Islamic law, such as knowledge of Islamic principles and laws, especially in fiqh muamalah; a strong understanding of As-Sunnah and Islamic jurisprudence such as ushul fiqh; understanding of accounting and auditing standards that apply within the national territory, as well as standards adopted by other Muslim countries that have implemented sharia auditing and have the competence to argue about the provisions and objectives of sharia. Implications: The implications of this study are expected to be a reference for improving the quality of internal audits in Islamic financial institutions so that they can run in harmony with sharia provisions and principles.Novelty: This study has differences from the studies that have been done before which the difference lies in the object of internal audit in Islamic Financial Institutions and research methods literature review. Therefore, in the next study is expected to conduct research on one of the Islamic financial institutions so that the results obtained can be more specific in accordance with the knowledge and competence of internal auditors at the institution
Metaverse dalam Akuntansi yang Ditinjau dari Perspektif Filosofi Realitas Plato
Full text linkPurpose: This paper aims to review the metaverse in accounting from the perspective of Plato's philosophy of reality.Method: This study uses the library research method to obtain an understanding and general description regarding the metaverse in accounting from Plato's perspective.Results: The result shows that accounting can be a tool because its development leads to a blockchain system which can later become a means of exchange in the metaverse. It turns out that the metaverse can change accounting in five ways. First, the metaverse will allow direct engagement with the client. Second, training and development of new team members that can be done through the metaverse. Third, increase employee interaction. And fourth, the existence of a metaverse will form a more intense relationship with consumers. Finally, this metaverse does have many benefits and conveniences for its users. But, despite all that, the issue of user data security is still a major concern, so it is hoped that in the future the metaverse can develop better.Implications: This research contributes to the development of literature related to the metaverse, especially accounting in terms of Plato's philosophy of reality.Novelty: This study is the first article to review how the metaverse in accounting is viewed from the point of view of Plato's philosophy of reality
Balanced Scorecard: Analisis Kinerja PT Bank Syariah Indonesia Tbk
Full text linkPurpose: This study compares the performance of PT Bank Syariah Indonesia using the balanced scorecard approach in the period before and after the merger.Method: Qualitative method with research data from annual reports for the 2020-2021 period, namely the period before and after the merger of Bank Syariah Indonesia.Results: The results showed that from a financial perspective, after experiencing a merger, the combined ROE ratio of the three Islamic banks was getting better and included healthy qualifications because it was close to 15%. Customer perspective, the profitability obtained from customers increased quite well supported by customer growth due to migration from the predecessor bank to the merged bank and new customer growth. Growth and learning perspective, the merged company experienced operating efficiency due to the synergy of the merger and caused the calculation of employee productivity as measured by company revenue to increase. Internal business process perspective, The form of innovation is in the form of establishing several business unit networks that can facilitate services.Implications: This research provides a deeper look into performance measurement using data from the company's published annual reports.Novelty: This study focuses on the use of ratios from financial reports and company annual reports to measure each perspective in the balanced scorecard. Previous balanced scorecard studies used survey methods to obtain information related to growth and learning perspectives, as well as customer perspectives and internal business process perspectives, while this study uses data from only financial reports and company annual reports
Pola Hedonic Treadmill dalam Perilaku Akuntansi
Full text linkPurpose: This study aims to analyze the hedonic treadmill pattern in behavioral accounting in the millennial generation of shopee users. This study emphasizes the concept of behavioral accounting that is implemented in social phenomena in economic decision making based on the hedonic treadmill pattern.Method: This study uses a qualitative descriptive method with a case study approach. The data were obtained by conducting interviews with key informants. Data analysis techniques in this study were data reduction, data presentation, and conclusion/verification.Results: The results of the study show that there are four styles in making buying decisions in the millennial generation, namely the director's style, analytic style, conceptual style, and attitude style. In addition, the millennial generation is also driven by hedonic shopping motivation. From the empirical results, it was found that decision making is not only based on economic decisions alone. The non-economic impulses that form the hedonic treadmill pattern contribute to the behavioral accounting concept which is driven by psychological considerations in decision making.Implications: The implication of this research is a new paradigm in the wider context of accounting theory, especially behavioral accounting where rational and irrational thinking can influence a person's decision making.Novelty: Research tries to see accounting from another perspective to answer social phenomena. By integrating accounting theory and psychology as analytical tool, this research can explain this social phenomenon.
Analisis Efisiensi pada Lembaga Amil Zakat Nasional dengan Pertumbuhan Penghimpunan Zakat Terbaik
Full text linkPurpose: This study analyzes the efficiency of one of the National Amil Zakat Institutions in Indonesia which is the zakat institution with the best zakat collection growth, namely Laznas PPPA Darul Qur'an Foundation. The purpose of this research is to assess the performance of a zakat institution in carrying out its role as a zakat manager. Method: The type of research used is quantitative with a non-parametric approach. The research method in this study is the Data Envelopment Analysis (DEA) method. Results: Based on the results of data processing in 2017-2020 Laznas PPPA Daarul Qur'an financial reports, these findings indicate that Laznas PPPA Daarul Qur'an experienced inefficiency in 2017 and 2018 with an inefficiency level of 95,63% in 2017 and there was an efficiency improvement with a score of 98.95% in 2018. Until finally in 2019 and 2020 Laznas PPPA Daarul Qur'an is at the optimal efficiency value of 100%. Implication: The existence of this research is expected to provide an overview to the community, as well as a reference for other zakat management organizations in assessing the performance of a zakat institution.Novelty: The previously inefficient conditions continue to be addressed by making various efforts through programs to maximize the management of zakat
Faktor Penentu Akuntabilitas Pengelolaan Dana Desa
Full text linkPurpose: The research aims to find evidence of the influence of budget targets, competence of village apparatus, and leadership on the accountability of managing village funds in Bantan District, Bengkalis Regency.Method: This study uses a quantitative approach. The research data is primary data and secondary data. Data collection was carried out by giving questionnaires to all respondents in this study, namely 69 respondents. The analysis technique used is validity test, reliability test, normality test, tolerance and vif test, multiple linear regression test, t test and the coefficient of determination adj R2.Results: The results of this study can be concluded that Clarity of Budget Targets has an effect on Village Fund Management Accountability, Village Apparatus Competence has an effect on Village Fund Management Accountability and Leadership has an effect on Village Fund Management Accountability.Implications: This research can be taken into consideration especially for the Village Government in Bantan District to further clarify budget targets, improve village apparatus competence and good leadership because it will affect the level of accountability or accountability for managing village funds.Novelty: This research is a replication of previous research by replacing the village research object in Bantan District, Bengkalis Regenc
Good Corporate Governance, Corporate Social Responsibility dan Konservatisme Akuntansi: Agresivitas Pajak
Full text linkPurpose: This research was conducted to obtain empirical evidence regarding the relationship between the proportion of independent commissioners, audit committees, audit quality, corporate social responsibility and accounting conservatism on tax aggressiveness.Method: This study uses a descriptive quantitative approach. Secondary data is data used in research, where the data was obtained from the LQ45 company database that was registered on the IDX for a period of five years, namely from 2017-2021. During this time interval, 16 LQ45 indexed companies were selected as research samples using purposive sampling method. Multiple linear regression analysis with the help of SPSS version 26 is the method of data analysis in research.Results: The results of the study prove that partially the proportion of independent commissioners, audit committees, corporate social responsibility, and accounting conservatism has no significant effect on tax aggressiveness. Meanwhile, audit quality partially has a significant effect on tax aggressiveness. The proportion of independent commissioners, audit committees, audit quality, corporate social responsibility, and accounting conservatism simultaneously have a significant effect on tax aggressiveness.Implications: This research can be used as material for evaluation and review for the government in relation to the established tax policies. In addition, it is hoped that it will further increase company awareness and compliance with regard to fulfilling its tax obligations as well as material for consideration in the application of corporate governance policies.Novelty: The majority of previous research examined manufacturing companies, while this study chose to examine research variables with the perspective of different research objects, namely LQ45 indexed companies
Kompleksitas Tugas, Audit Fee, dan Kualitas Audit: Moderasi Diskriminasi Harga
Full text linkPurpose: This study aims to examine the effect of task complexity and audit fees on audit quality and examine the moderating effect of price discrimination based on KAP's reputation on this relationship.Method: This study used Structural Equation Modeling (SEM) analysis of 117 questionnaires obtained from a survey conducted on auditors at PAF in DKI Jakarta.Results: The results of this study indicate that task complexity has a negative effect on audit quality. Price discrimination weaken the effect of task complexity on audit quality. Meanwhile, audit fees have no effect on audit quality. There is a direct effect of price discrimination on audit quality.Implications: This study result have implications for the compliance theory implementation. Audit complexity and audit fees can motivate auditors to produce good quality audit reports because auditors must be professional and comply with the code of ethics.Novelty: This study adds moderation of price discrimination based on KAP's reputation which is rarely researched in Indonesia. This study provides input for policy formulation for equal opportunity for local KAPs to acquire clients so as to minimize price discrimination based on KAP reputation.
Masa Jabatan CEO, Keragaman Dewan Direktur, dan Pengungkapan CSR: Eksplorasi Studi Kepustakaan
Full text linkPurpose: This study reviews various literatures and obtains an overview of the relationship between a CEO's Tenure and Boards Diversity and the quality of Corporate Social Responsibility (CSR) disclosures.Method: The research method used in this study is a qualitative method, namely library research, by utilizing information sources derived from reputable online journals such as Scopus and Google Scholar as well as additional information obtained from articles, books, laws, and other documents relevant to the topic study.Results: The results of studies from various sources show that the quality of CSR disclosure is strongly influenced by the tenure of the CEO and also the diversity of the board of directors. Short CEO tenure tends to increase the quality of CSR disclosure. This is because the tenure is short, the CEO will try to optimize his tenure in order to increase the credibility and ability of the CEO to lead a company. On the other hand, a working tenure that is too long can reduce the quality of CSR report disclosure. The diversity of management also has strong implications for improving the quality of CSR report disclosure. The diversity of administrators can motivate the emergence of creative and innovative ideas to disclose better CSR reports.Implications: This research can be used as material for consideration for companies in making decisions in determining the tenure of the CEO and the diversity of the board.Novelty: This study is the first study attempt by doing research qualitative with considering many previous studies to make some conclusions and contribute to extant literature related to the corporate mechanism by doing library research
ANALISIS KEPUASAN PENGGUNA E-FILLING DENGAN PENDEKATAN COBRA DAN MODIFIKASINYA DI KOTA SUMBAWA BESAR
Full text linkThe purpose of this study was to determine the factors that influence the satisfaction of E-Filing users with the COBRA approach and its modifications. The variables used in this study are cost, opportunity, benefit, risk, utility, efficiency, and user satisfaction of E Filing. This type of research approach is quantitative and analyzed by multiple linear regression. This study uses primary data involving 141 respondents in the city of Sumbawa Besar. This study indicates that cost, opportunity, and utility have no significant effect on e-filing user satisfaction. Benefit and efficiency have a significant positive effect on e-filing user satisfaction. Risk has a significant negative effect on e-filing user satisfactio