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The Effect of Third Party Funds, CFO, Debt Ratio on Earning Quality of Islami…
This study aims to analyze the factors that affect Earnings Quality. This research will offer a new and broader view on the factors that influence the profit quality of Islamic commercial banks in Indonesia. This research use quantitative study that uses multiple regression analysis methods. The data used is panel data from 2019-2022. The factors analyzed for their influence in this study are T…
- Edition
- Vol. 5 No. 3
- ISBN/ISSN
- 2722-5062
- Collation
- pp. 463-476
- Series Title
- -
- Call Number
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Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan S…
This study aims to determine the effect of the fraud hexagon model, namely stimulus (pressure) proxied by financial stability, opportunity (opportunity) proxied by ineffective monitoring, rationalization (rationalization) proxied by change in auditor, capability (ability) proxied by change in director, ego ( arrogance) is proxied by the frequent number of CEO's picture, and collusion is proxied…
- Edition
- Vol 6 No 10
- ISBN/ISSN
- 2656-4351
- Collation
- pp.1580 – 1600
- Series Title
- -
- Call Number
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DETERMINANTS OF STUDENT ETHICAL BEHAVIOR: A STUDY ON ISLAMIC ACCOUNTING EDUCA…
"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…
- Edition
- Vol. 10 No. 1, Year 2024
- ISBN/ISSN
- 2502-4159
- Collation
- pp.39 – 52
- Series Title
- -
- Call Number
- -
THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL AC…
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…
- Edition
- Vol. 7(1), 2024
- ISBN/ISSN
- 2685-1059
- Collation
- pp.35 - 50
- Series Title
- -
- Call Number
- -
A Bibliometric Analysis Of Green Accounting Research
The primary goal of green accounting is to address social issues impacting global sustainable development and to influence corporate actions towards social and environmental concerns. This research aims to map the concept of green accounting and describe its impact on science. This research is a literature review using bibliometrics. Bibliometrics …
- Edition
- Vol 8 No 1 (2024)
- ISBN/ISSN
- 2657-1676
- Collation
- pp.37-53
- Series Title
- -
- Call Number
- -
Pengaruh Transparansi dan Akuntabilitas Pengelolaan Dana Infaq terhadap Minat…
Purpose: This study aims to analyze the effect of transparency and accountability in the management of infaq funds on public interest in donating at the Hurriyah Adlin Mosque. Methodology/Approach: The research method used in this research is a survey with data collection techniques using a questionnaire distributed to 350 respondents. The data analysis technique used is Structural Equation …
- Edition
- Vol. 7 No. 3 (2024)
- ISBN/ISSN
- 2654-8321
- Collation
- pp.326-340
- Series Title
- -
- Call Number
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Analysis of the Development of Zakat Accounting Research: A Bibliometric Appr…
This study addresses the scarcity of bibliometric research in zakat accounting literature by qualitatively analyzing 321 articles from the Dimension AI database spanning 1994 to 2023. The study has found the Journal of Islamic Economics and Theory as a journal that is very relevant and has a significant impact, besides the Journal of Islamic Accounting and Business Research and the Journal of I…
- Edition
- Vol. 5 No. 2 (2024)
- ISBN/ISSN
- 2721-0987
- Collation
- pp.239-252
- Series Title
- -
- Call Number
- -
Evaluation of the Implementation of Merdeka Curriculum as an Effort in Overco…
The independent curriculum is a curriculum concept that aims to provide more optimal learning for students. In this curriculum, intracurricular learning is carried out with a variety of methods so that students can have strong concepts and strengthen their competencies. This study aims to evaluate the implementation of the independent curriculum in overcoming b…
- Edition
- Vol. 10, 1(June, 2024)
- ISBN/ISSN
- 2549-6433
- Collation
- pp.40-52
- Series Title
- -
- Call Number
- -
Pengaruh Modal Minimum, Kepatuhan Syariah dan Preferensi Resiko Terhadap Mina…
This research aims to determine the influence of minimum capital, sharia compliance, and risk preferences on interest in investing in the sharia capital market with an understanding of investment as a moderating variable. The case study in this research is generation Z in Bogor. This research uses the SEM PLS method using SmartPLS 4 software. The number of samples in this research was 115 respo…
- Edition
- Vol 5 No 7 (2024)
- ISBN/ISSN
- 2747-0490
- Collation
- pp.3358–3374
- Series Title
- -
- Call Number
- -
Analisis Pengaruh Kemudahan, Efisiensi, dan Reliability Penggunaan Terhadap M…
This research aims to analyze the direct influence of the variables ease of use, efficiency and reliability of use on interest in using chatbot media as a means of digital marketing. This research is quantitative research. The type of data used is primary data obtained through a questionnaire that was distributed to a total of 199 respondents and secondary data obtained from literature related …
- Edition
- Vol 8, No 2 (2024) September
- ISBN/ISSN
- 2597-8829
- Collation
- -
- Series Title
- -
- Call Number
- -
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