The research explores the Sharia Supervisory Board's (SSB) role in Islamic banking governance, in on balancing Sharia compliance with effective governance. Using qualitative methods through document analysis and interviews, the study investigates how SSBs manage their various responsibilities including compliance oversight, product development, and auditing. The research found that SSBs signifi…
This research examines the impact of earnings management on financial performance, with a focus on the moderating role of the effectiveness of Accounting Information Systems (AIS). The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority during the 2019-2022 period. Return on Equity (ROE) is used as an indicator of financial performance, whil…
"This study aims to analyze the impact of Islamic accounting education and the level of religiosity on ethical behavior. All variables were measured using questionnaire instrument which were distributed to 53 undergraduate students majoring in Islamic accounting located in Java. The hypotheses were tested using multiple regression analysis. The results shows that Islamic accounting ed…
This research investigates the effect of applying the forward-lookingexpected loss method as a consequence of Financial AccountingStandard (FAS) No 71 on earnings quality. Since the technique iseffective in 2020, forward-looking expected loss is measured using loan loss provisions ratio with a year dummy to differentiate forward-lookingand non-forward-looking…