Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:This study aims to analyze the role of innovation and technology in strengthening the Islamic finance ecosystem in the digital era. The research employs a qualitative-descriptive approach through a literature-based analysis…
sis integrating technology adoption theories (TAM, UTAUT, DOI) and the principles of maqaṣid al-shari’ah as the theoretical foundation. The findings reveal that perceived usefulness, ease of use, social influence, and infrastructural support are the key determinants influencing users’ intentions toward adopting Islamic financial technologies. Furthermore, Shariah-compliant fintech innovation driven by maqaṣid al-shari’ah enhances financial inclusion, ethical governance, and sustainable economic development. The study emphasizes that collaboration among regulators, financial institutions, and educational entities is crucial to developing adaptive regulations and strengthening digital-Shariah literacy. The main conclusion underscores the significance of aligning technological innovation with Islamic ethical principles to advance the competitiveness of the Islamic finance industry globally.
Abstract:Facilities Management (FM) role becomes more significant in the day-to-day operations of most of organizations. The FM team ensures that operations of organizations will run smoothly without downtime, provide safe working…
g environment, comply with regulators, and provide one-stop-shop service for employees that can benefit the organization in retaining and attracting top talents. This research aims to assess the performance of FM before the pandemic, and the start of the new normal and compare the operations on these timelines to identify the inefficiencies and opportunities for improvement that can lead to an effective, efficient, and consistent quality performance. The researcher includes the assessment of gaps, management capabilities, technologies, factors influencing performance and productivity, and ways of adapting to the changing external business landscape. To interpret the collected data, frequency and percentage, mean and standard deviation, Pearson-r correlation were used in quantitative data, and thematic analysis for the qualitative responses. The data gathered from the FM team supporting different clients and as senior leaders, signifies that there is no significant difference in operations and technology to support clients. However, minor improvements and recommendations by senior leaders can be considered and can contribute to effective and efficient operations.