Objectives : This study aims to analyse the effect of Environmental, Social, and Governance (ESG) risk on corporate financial performance, with status of sharia-compliant shares as a moderating variable. Methods : This research uses descriptive quantitative techniques, namely the moderation regression analysis (MRA) tests. The sample consists of 80 companies from 10 industrial sec…
"Purpose: This research aims to determine the influence of Islamic financial literacy, demographic factors, and product knowledge on purchasing decisions for gold instalment products. Methodology: This study uses a quantitative approach with purposive sampling technique by distributing questionnaires to 170 respondents in the Jabodetabek area who have used or are currently using Islam…
Purpose: To explore the potential integration of blockchain technology into Islamic accounting and auditing systems in Indonesia, addressing persistent sector challenges such as fraud, lack of transparency, and compliance with sharia principles. Method: Qualitative research approach combining in-depth interviews with six experts (practitioners, academics, and regulators) and a Systemat…
Objectives : This study aims to analyze the influence of Good Corporate Governance (GCG) and Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. The independent variables used are GCG and IC, while financial performance, which is the dependent variable, is measured by the profitability ratio. The research data was obtained from the annual reports …
Objectives : This study aims to analyze the factors that influence Financial distress in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The dependent variable in this research is Financial distress, while the independent variables include liquidity represented by the Current Ratio, Leverage represented by the Debt to Asset Ratio…
Goal: This study aims to analyze the effect of pressure, opportunity, and rationalization based on the fraud triangle model on the tendency of financial statement fraud in infrastructure sector companies listed on the IDX. This study also examines the role of internal audit effectiveness as a moderating variable. Methods: This study uses a quantitative approach with secondary data in the …
Goal :This study aims to analyze the implementation of the Indonesian Financial Accounting Standards (PSAK) 72 regarding revenue recognition at Tazkia Tours and Travel. The research is based on the importance of proper revenue recognition to accurately reflect the company’s financial position, especially in travel service companies that receive advance payments. Methode : This resear…
Objectives : This study aims to analyze how Green Banking Disclosure and the implementation of Good Corporate Governance affect the financial performance of Islamic banks in Indonesia registered with the OJK from 2021 to 2023. Methods : This research is a quantitative study using secondary data sources and data collection techniques employing purposive sampling at several Islamic ban…
Objectives : This design aims to create an accounting information system based on Artificial Intelligence and a website to improve efficiency, accuracy, and security in the recording and financial reporting process. In designing this system, the researchers attempted to demonstrate how AI integration can identify risks, detect transaction errors, and strengthen the quality of the re…
" ANALYSIS OF THE IMPACT OF FINANCIAL LITERACY, LIFESTYLE, AND INCOME ON FINANCIAL PLANNING AMONG MUSLIM MILLENNIALS: A CASE STUDY OF ACEH PROVINCE : This study aims to analyse the influence of Financial Literacy, Lifestyle, and Income on Financial Planning among Muslim millennials in Aceh Province. : A quantitative approach was applied using Partial Least Squares - Structura…