JAS (Jurnal Akuntansi Syariah) https://ejournal.isnjbengkalis.ac.id/index.php/jas <p align="justify">JAS (Jurnal Akuntansi Syariah) was published in print and online by LPPM ISNJ Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), and other parties interested in developing accounting knowledge and practice. JAS accepts written contributions from various parties through field research.<br><strong>Print ISSN:&nbsp;</strong> <a title="Cek ISSN BRIN" href="https://issn.brin.go.id/terbit/detail/1486020003" target="_blank" rel="noopener"><strong>2549-3086</strong></a><br><strong>Online ISSN: <a title="Cek ISSN BRIN" href="https://issn.brin.go.id/terbit/detail/1548142019" target="_blank" rel="noopener">2657-1676</a></strong><br><strong>DOI: <a href="https://doi.org/10.46367/jas" target="_blank" rel="noopener">10.46367/jas</a></strong><br><strong>Accreditation:</strong> Sinta 2<br><strong>Editor in Chief:</strong> Zakaria Batubara<br><strong>Language:</strong> English<br><strong>Author Fees/APC:</strong> 1,750,000 IDR (Starting in July 2024)<br><strong>Publication Frequency:</strong> <strong>June</strong> and <strong>December</strong> each year.</p> LPPM ISNJ Bengkalis en-US JAS (Jurnal Akuntansi Syariah) 2549-3086 Profitability of Islamic banks: an empirical investigation of internal factors at Bank Muamalat Indonesia https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2251 <p align="justify"><strong>Purpose - </strong>This research seeks to examine the impact of internal factors on the financial performance of Bank Muamalat Indonesia, a forerunner of Islamic banking within Indonesia.<strong> Method - </strong>This study adopts a quantitative approach involving secondary data from Bank Muamalat Indonesia's monthly financial statements from January 2014 to December 2023 for 120 observations. Multiple linear regression analysis was employed to investigate the relationship between a dependent variable and various independent variables. <strong>Findings - </strong>This study reveals that the CAR, RISK, and FIN variables, serving as capital adequacy, credit risk, and financing indicators, exhibit a noteworthy negative effect on profitability. In contrast, the COST and LIQ variables, which act as proxies for efficiency and liquidity, demonstrate a notable positive influence on profitability.<strong> Implications - </strong>Theoretically, this research provides a conceptual framework for comprehending the influence of internal variables on profitability via investment strategies while contributing to scientific knowledge. Practically, this research is a reference for policymakers to promote economic advancement through initiatives to enhance banking profitability.</p> Helmi Muhammad Ika Rinawati Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 1 21 10.46367/jas.v9i1.2251 Are sharia firms able to mitigate the involvement of institutional ownership on earnings management? https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2250 <p align="justify"><strong>Purpose - </strong>This study examines Shariah firms' role in mitigating institutional ownership's involvement in earnings management. <strong>Method - </strong>The sample uses a purposive sampling method for firms listed on the IDX from 2015 to 2021. This study analyzes 2,238 firm-year observations using multiple linear regression analysis, multigroup regression, and independent t-tests. The results of this study support research that argues that institutional ownership positively affects earnings management. This study also proves that Sharia firms have lower earnings management than non-Sharia firms, but Sharia firms cannot mitigate the involvement of institutional ownership in earnings management. <strong>Findings - </strong>These results have practical implications for regulators and investors. For regulators, the findings highlight the importance of developing policies that strengthen oversight of institutional investors to minimize earnings manipulation. For investors, understanding the role of institutional ownership in earnings management can aid in making informed investment decisions and assessing financial statement reliability. <strong>Implications - </strong>Theoretical implications of this study indicate that companies adhering to Sharia compliance norms can reduce agency problems. Furthermore, these findings reinforce social norms and institutional theory, suggesting that ethical and religious factors (Sharia compliance) serve as internal control mechanisms against opportunistic managerial behavior.</p> Zainal Alim Adiwijaya Rustam Hanafi Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 22 40 10.46367/jas.v9i1.2250 Determinants of global Islamic bank profitability: a multi-country analysis https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2220 <p align="justify"><strong>Purpose</strong> – This study examines the effect of net operating margin, capital adequacy ratio, and operating expense ratio on return on assets with non-performing financing as a moderating variable. <strong>Method</strong> – The object of this research is all the strongest world banks listed on the TabInsight page, according to the Asia Banker, for 2020-2023. The result of purposive sampling is 71 companies with a total observation data of 284. The data collected were analyzed using panel data regression and moderation regression to test each hypothesis. <strong>Findings</strong> – The test results show that the net operating margin positively affects return on assets. The operating expense ratio negatively affects return on assets. At the same time, the capital adequacy ratio variable does not affect returns on assets. Furthermore, the non-performing financing weakens the effect of the capital adequacy ratio on return on assets. Conversely, the non-performing financing cannot moderate the effect of net operating margin and operating expense ratio on return on assets. <strong>Implications</strong> – Theoretically, this research can complement existing theories in finance and banking, especially in analysing the profitability of banks or Islamic financial institutions. Practically, these research results and the measurement of the proper financial performance of banks will be a reference for investors in determining plans.</p> Muhammad Hafizh Fadlil Abdani Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 41 60 10.46367/jas.v9i1.2220 Islamic work ethics and accounting practices in Indonesia: a study on fraud https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2212 <p align="justify"><strong>Purpose</strong> – This research aims to examine the effect of attitudes and subjective norms on intentions to commit fraud in financial reports. Furthermore, this research also investigates the effect of Islamic work ethics (IWE) on fraudulent intentions in financial reports. <strong>Method</strong> – A quantitative research design was implemented, with primary data obtained from an online survey. The target population included accounting practitioners and future accountants in Indonesia. Purposive sampling was employed, resulting in a sample of 147 respondents. Data analysis was performed using SEM-PLS, specifically with SMART-PLS 4.0 software. <strong>Findings</strong> – The results of this research show that attitudes and subjective norms positively and significantly affect fraud intentions in financial reports. In contrast, Islamic work ethics do not affect fraudulent intentions in financial reports. <strong>Implications</strong> – Theoretically, this research implies that the theory of reasoned action (TRA) can strongly predict fraud within financial statements. However, this study could not demonstrate that the Islamic work ethic directly influences fraudulent intentions. This does not necessarily imply that IWE is irrelevant.&nbsp; This suggests a more indirect or intricate influence, potentially through shaping moral values that affect attitudes and subjective norms in the theory of reasoned action. In practice, this study can guide educational institutions and accounting organizations in developing anti-fraud education programs within academic settings and through professional development.</p> Wuryaningsih Wuryaningsih Novi Lailiyul Wafiroh Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 61 78 10.46367/jas.v9i1.2212 Corporate governance as a market signal in sharia stock pricing: evidence from Jakarta Islamic Index 70 https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2401 <p align="justify"><strong>Purpose</strong> – This study aims to analyse the effect of corporate governance on sharia stock prices in the Jakarta Islamic Index 70 (JII 70), a benchmark index of the 70 most liquid sharia-compliant stocks on the Indonesia Stock Exchange (IDX). <strong>Method</strong> – The research investigates five governance mechanisms (CEO duality, executive turnover, independent auditor, institutional ownership, and executive compensation) with ROA and firm age as control variables. A quantitative approach uses panel data regression on 115 companies from 2019 to 2023. The Fixed Effects Model (FEM) was selected as the best model, and a robustness test with Tobin's Q confirmed the stability of the relationships. <strong>Findings</strong> – The findings reveal that CEO duality and independent auditor positively affect stock prices, while executive compensation has a negative effect. Executive turnover and institutional ownership show no significant impact. <strong>Implications</strong> – These results support signalling theory, indicating that good governance sends positive signals to investors, enhancing trust in sharia-compliant firms. Practically, this study aids sharia investors in evaluating governance mechanisms and assists regulators in enhancing market transparency.</p> Rachma Agustina Falikhatun Falikhatun Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 79 103 10.46367/jas.v9i1.2401 Financial performance of banking sector: the role of board gender diversity as a moderating factor https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2415 <p align="justify"><strong>Purpose</strong> – This study examines the impact of the cost-to-income ratio (CIR), loan-to-deposit ratio (LDR), and capital adequacy ratio (CAR) on return on equity (ROE), with board gender diversity (BGD) as a moderating factor. Firm size (SIZE) and non-performing loans (NPL) are included as control variables. <strong>Method</strong> – A panel data regression approach using the fixed effect model (FEM) is applied, covering 47 banking companies listed on the Indonesia Stock Exchange (IDX) between 2021-2023, resulting in 141 observations. <strong>Findings</strong> – The findings show that CIR and LDR negatively affect ROE. CAR and SIZE positively affect ROE. BGD negatively affects ROE but strengthens the negative relationship between CIR, LDR, and ROE. However, BGD cannot moderate the relationship between CAR and ROE. NPL shows do not affect ROE. <strong>Implications</strong> – These results have important implications for banking management and regulators, emphasizing the need for strategies to enhance operational efficiency, improve liquidity risk management, and strengthen governance through gender diversity on boards. The theoretical implications of this study suggest that gender diversity on boards can improve strategic decision-making and risk management. From a practical standpoint, the insights are particularly relevant to the banking sector in Indonesia, where such practices can contribute to both improved financial performance and sustainable governance.</p> I Kadek Bagiana M. Doni Permana Putra Yura Karlinda Wiasa Putri I Gusti Agung Mas Tika Purnama Dewi Ni Gusti Ayu Trisna Pebrianti Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 104 125 10.46367/jas.v9i1.2415 Circular causality model: the relationship between GCG, CSR, intellectual capital, financial risk, and Islamic financial performance https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2316 <p align="justify"><strong>Purpose</strong> – This study aims to investigate the effects of good corporate governance (GCG), corporate social responsibility (CSR), intellectual capital (IC), financial risk, and sharia financial performance using the circular causality model in Indonesian Islamic banking. <strong>Method</strong> – The research population consisted of Islamic commercial bank (ICB) published by Bank Indonesia from 2015 to 2020. Purposive sampling was applied to select 48 annual reports from various Islamic banks. These reports were analyzed through the circular causality framework by examining causal relationships between variables using simultaneous equations and the dynamic two-stage least squares (2SLS) method with EViews 9 software. <strong>Findings</strong> – The results indicate that GCG negatively impacts Islamic financial performance. Similarly, CSR negatively affects financial performance, whereas IC shows no significant effect. No bidirectional influence was found between GCG and IC. Likewise, GCG and CSR do not influence each other. Neither GCG nor financial risk showed mutual effects. CSR and IC were not significantly related, but CSR and financial risk negatively affected each other. There was no influence between IC and financial risk. <strong>Implications</strong> – This study offers theoretical contributions by applying the circular causation approach (TSR), providing updated methodologies and managerial insights, and supporting FSA in developing performance indices for Islamic finance based on performance size ratios.</p> Azwirman Azwirman Novriadi Novriadi Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 126 158 10.46367/jas.v9i1.2316 Sharia compliance sustainability with good corporate governance as intervening: trust, service quality, and commitment https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/1994 <p align="justify"><strong>Purpose</strong> – This study examines the influence of trust, service quality, and commitment on sharia compliance sustainability mediated by good corporate governance. <strong>Method</strong> – This quantitative research uses primary data in the form of questionnaires distributed to 100 respondents who are active customers at the Bank Syariah Indonesia (BSI) Bengkalis branch. The sampling technique used is random sampling. The data analysis technique used is structural equation modeling - partial least squares (SEM-PLS) through SmartPLS 3.0 software. <strong>Findings</strong> – The study's results show that commitment and good corporate governance positively affect sharia compliance sustainability, but trust and service quality do not. Trust, commitment and service quality positively affect good corporate governance. Good corporate governance can mediate the effect of trust on sharia compliance sustainability but cannot mediate the effect of commitment and service quality on sharia compliance sustainability. <strong>Implications</strong> – Theoretically, this study complements and strengthens the validity of the existing shariah enterprise theory and provides new insights into determining the creation of sharia compliance sustainability at Islamic banks. Practically, the results of this study can be used as a reference in carrying out Islamic bank operations to prioritize sharia principles and good corporate governance to achieve a wider market share.</p> Khodijah Ishak Narong Hassanee Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 159 179 10.46367/jas.v9i1.1994 Gender equality: a perspective of accounting academia in rural area https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2442 <p align="justify"><strong>Purpose</strong> – The study aims to answer the question, "How does the gender equality portrait of accounting academics in rural areas?". <strong>Method</strong> – This research, using gender transcendental phenomenology, encompasses four phases of convergence, namely epoche, reduction of phenomena, imaginative variation, and synthesis between meaning and essence. The primary source of research data, in the form of statements and gestures, was obtained through observation and in-depth interviews. Interviews were conducted with 8 female accountants in academia informants who work and study. <strong>Findings</strong> – The research showed that gender equality has not realized its specificity for female accountants in academia in the accounting education environment at rural colleges. The "voice" of female accountant academia is divided into two sections: women who feel gender equality and women who experience gender discrimination in the organizational environment. <strong>Implications</strong> – The theoretical implication of this research is to add to the study of gender equality in the accounting environment, especially for accounting educators and students in rural areas. The practical implications of this research are that the environment should be more sensitive so that this phenomenon does not become more cultural and restrict the movement of glass glasses to work.</p> Eliza Noviriani Ee Zurmansyah Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 180 199 10.46367/jas.v9i1.2442 The mediating role of financial behavior on business performance with human and spiritual capital https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2452 <p align="justify"><strong>Purpose</strong> – This study aimed to analyze the influence of human capital, spiritual capital, and financial behavior on business performance mediated by the financial behavior of fisherwomen at the fish auction site in Situbondo regency. <strong>Method</strong> – This study uses a quantitative approach with primary data in the form of a questionnaire. The sample in this study was 66 members of the fisherwomen’s association at the fish auction place in Situbondo regency, using the census sampling technique. The analysis tool used is a structural equation model with partial least squares and a mediation test using Sobel. <strong>Findings</strong> – The study's results explain that human capital, spiritual capital, and financial behavior positively affect business performance. Human capital and spiritual capital have a direct significant effect on financial behavior. Financial behavior can mediate human and spiritual capital's effect on business performance. <strong>Implications</strong> – This study contributes to resource-based theory with Intangible assets on human and spiritual capital. Practically related agencies of Situbondo regency and the marine and fisheries agency pay attention to fisherwomen in improving business performance with a focus on how financial behavior is supported by human capital and spiritual capital.</p> Ratnawati Ratnawati M. Taufiq Noor Rokhman Ratna Dwi Nastiti Alfedro Putut Prahoro Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 200 221 10.46367/jas.v9i1.2452 Environmental management accounting and green practices as drivers of SME performance: evidence from an emerging economy https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2441 <p align="justify"><strong>Purpose</strong> – This study investigates the impact of environmental management accounting (EMA) on financial performance (FP), with environmental management practices (EMP) and operational performance (OP) serving as mediating variables. <strong>Method</strong> – This study used a quantitative survey approach; data were collected from 98 managers or owners of green SMEs in Central Java, Indonesia. Data collection used a structured questionnaire with snowball sampling due to the lack of an official database of green SMEs in the region. Data was analyzed using SEM-PLS via SmartPLS software. <strong>Findings</strong> – The results show that environmental management accounting (EMA) positively influences environmental management practices (EMP). However, environmental management practices (EMP) do not influence operational performance (OP), whereas operational performance (OP) positively influences financial performance (FP). Additionally, environmental management practices (EMP) cannot mediate the relationship between environmental management accounting (EMA) and operational performance (OP); operational performance (OP) also cannot mediate the link between environmental management practices (EMP) and financial performance (FP). <strong>Implications</strong> – This study contributes to literature by underscoring the limited mediating role of environmental management practices in green SMEs and the challenges in converting environmental initiatives into operational gains. The findings suggest that SMEs should better integrate environmental accounting with operational strategies to enhance financial outcomes. Policymakers should also support SMEs through improved access to environmental management training and resources.</p> Grace Tianna Solovida Khairina Nur Izzaty Sendhy Ichza Nugraha Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 222 243 10.46367/jas.v9i1.2441 Predicting financial distress in property and real estate companies: moderation of company size https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2460 <p align="justify"><strong>Purpose</strong> – This study analyses the effect of intellectual capital, return on assets (ROA), and debt-to-equity ratio (DER) on financial distress moderated by company size. <strong>Method</strong> – This study uses a quantitative method using secondary data from publications obtained through the Indonesia Stock Exchange (IDX) official website. The research population comprises real estate and property companies listed on the IDX 2018–2023. The sampling technique uses the purposive sampling method so that 90 observation data are obtained from 15 property and real estate companies as samples. The data analysis techniques utilized are panel data regressions and moderated regression analysis (MRA) using EViews 12. As a result of Chow and Hausman's tests, the random effect model is the selected model. <strong>Findings</strong> – The study findings indicate that DER, ROA, intellectual capital and company size positively affect financial distress. Company size can strengthen the influence of ROA and intellectual capital on financial distress. However, it cannot moderate DER and financial distress. <strong>Implications</strong> – The research findings contribute to the scientific understanding of financial distress determinants in property and real estate companies. The practical implication of these findings is that the company must sustainably increase investor trust by maintaining the company's good performance in the stock exchange.</p> Wiwik Saraswati Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 244 263 10.46367/jas.v9i1.2460 The moderation of intellectual capital in the relationship enterprise risk management and CSR toward company value https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2465 <p align="justify"><strong>Purpose</strong> – This study aims to find empirical evidence of the influence of enterprise risk management (ERM) and corporate social responsibility (CSR) on company value and the moderating role of intellectual capital. <strong>Method</strong> – This study uses a quantitative panel data regression method with a causal associative approach. The population in this study was manufacturing companies registered with Indonesian Sharia Stock Index (ISSI) in 2021-2023, totaling 98 companies. The research sample was filtered using a purposive sampling technique with several predetermined criteria to obtain a sample of 58 companies. Panel data collection was obtained from financial reports published through the website www.idx.co.id. Data analysis used multiple regression and moderation regression analysis (MRA) testing with the EViews 12 statistical tool. <strong>Findings</strong> – The results show that enterprise risk management negatively affects company value, while corporate social responsibility positively affects company value. Intellectual capital strengthens the relationship between enterprise risk management and company value. Intellectual capital weakens the relationship between CSR and company value. <strong>Implications</strong> – This study can advance the relevance of current theories and become a reference for further research, especially on company value. This research can be a reference for manufacturing companies advancing ERM and CSR best practices to increase company value.</p> Yusvita Nena Arinta Noraini Dwi Pebrianingsih Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 264 287 10.46367/jas.v9i1.2465 Determinants of financial reporting quality moderated by compensation: evidence from Nagari-owned enterprises https://ejournal.isnjbengkalis.ac.id/index.php/jas/article/view/2484 <p align="justify"><strong>Purpose</strong> – This research analyses the influence of accounting application technology, work experience, and educational background on financial report quality moderated by compensation. <strong>Method</strong> – This research used a causally associative approach and a quantitative method. Employees of Nagari-owned enterprises (BUMNag) in West Sumatera province were included in this research. Purposive sampling was used to choose the 99 employees that made up the research sample. Data was analyzed using partial least squares-structural equation modelling (PLS-SEM) with SmartPLS. <strong>Findings</strong> – The results indicate that accounting application technology, work experience, and educational background positively affect the quality of financial reports. However, compensation does not affect the quality of BUMNag's financial reports in West Sumatera province. Compensation can strengthen the effect of accounting application technology and work experience on quality financial reports. However, it cannot moderate the relationship between education background and financial report quality. <strong>Implications</strong> – Theoretically, this study can enrich the literature on factors that influence the quality of financial reports, especially in the context of public sector organizations such as BUMNag. Practically, it can improve the quality of financial reports by developing policies related to the use of accounting technology and improving HR competencies through training and recruitment based on educational background and work experience.</p> Hastuti Olivia Selamat Muliadi Yogi Ginanjar Arlis Dewi Kuraesin Evi Maulida Yanti Copyright (c) 2025 JAS (Jurnal Akuntansi Syariah) https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-25 2025-06-25 9 1 288 309 10.46367/jas.v9i1.2484