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All Journal Indonesian Journal of Economics and Bussiness Kinerja: Jurnal Bisnis dan Ekonomi The Winners Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Proceeding International Conference on Information Technology and Business JURNAL RELASI STIE MANDALA JEMBER IQTISHADIA Jurnal Ekonomi Islam International conference on Information Technology and Business (ICITB) I-ECONOMICS: A Research Journal on Islamic Economics Walisongo: Jurnal Penelitian Sosial Keagamaan JABE (Journal of Accounting and Business Education) Jurnal Ekonomi dan Bisnis Islam IKONOMIKA Jurnal Perspektif Ekonomi Darussalam International Journal of Supply Chain Management Gorontalo Management Research JETL (Journal Of Education, Teaching and Learning) Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Revenue: Jurnal Manajemen Bisnis Islam Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Mabsya : Jurnal Manajemen Bisnis Syariah AL-FALAH : Journal of Islamic Economics Jurnal Terapan Manajemen dan Bisnis Salam (Islamic Economics Journal) Islamiconomic: Jurnal Ekonomi Islam Mabsya: Jurnal Manajemen Bisnis Syariah Journal of Islamic Economics Lariba
Tulus Suryanto
Universitas Islam Negeri Raden Intan Lampung
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Islamic Work Ethics and Audit Opinions: Audit Professionalism and Dysfunctional Behavior as Intervening Variables Tulus Suryanto
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 8, No 1: January 2016
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.151 KB) | DOI: 10.15408/aiq.v8i1.2508

Abstract

This study examinesthe relationship between Islamic work ethics and auditors’ opinion, focusing onthe aspects of audit professionalism and dysfunctional behavior as interveningvariables. The research involved in Internal Auditors working of Islamic Bankingindustry in Sumatra Island. A questionnaire was used for data collection. Thestudy represents the empirical test employing census sampling. The data collectedwere analysed using Amos. The results of the study confirmed the three hypothesesexamined: there is a positive corelation between Islamic work ethics and auditors’opinions; auditors’ professionalism is an intervening variable of the correlationbetween Islamic work ethics and auditors’ opinions and dysfunctional behavioris a negative intervening variable of the correlation between Islamic Work Ethicsand auditors’ opinionsDOI: 10.15408/aiq.v8i1.2508
CAPITAL STRUCTURE DETERMINANTS: EVIDENCE FROM PALESTINE AND EGYPT STOCK EXCHANGES Suryanto, Tulus; Abdul Hadi, Abdul Razak
IKONOMIKA Vol 1, No 2 (2016)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.966 KB) | DOI: 10.24042/febi.v1i2.147

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Abstract -This study is driven by the motivation to examine the capital structure determinants for Palestine Stock Exchange (PEX) and Egypt Stock Exchange (EGX). Within the framework of capital structure theories, this study uses Generalized Method of Moments (GMM,1982) as an estimation model employing quarterly panel data analysis during the observed period from 2008 till 2012. The test results from GMM indicate that all the examined determinants have significant relationship with leverage. It has a negative value with liquidity, non-debt tax shield, profitability, size and growth. The Egyptian firms have some uniqueness in its trend. Current assets, debt ratio and liquidity behave positively with leverage except for growth. The other tested determinants in Egyptian companies are found to be not significant. 
MANAJEMEN LABA PADA BANK SYARIAH DI INDONESIA: PERAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH Suryanto, Tulus
KINERJA Vol 18, No 1 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i1.520

Abstract

This study examined the role of the audit committee and the shari’ah supervisory board on earnings management in islamic banks in Indonesia. Research on islamic banking industry in Indonesia. The data used in this study were derived from secondary data that is derived from the quarterly reports of banking in the year 2010 to 2012. This study is an empirical test using secondary data. Results of the study confirms the two hypotheses were examined: the size of the audit committee in preventing acts earnings management in islamic banks significant positive effect. this is attested by p value 0.008; 2; The size of the shari’ah supervisory board was not able to reduce the amount of earnings management in islamic banks. Based on the results of hypothesis testing found that the variable sharia supervisory board has no effect. This may be due to the shari’ah supervisory board to meet the regulations of Bank Indonesia only. Keywords: audit committee, shari’ah supervisory board and management profit
Bank Soundness and Sustainability-Evidence From Middle East, Indian Sub-Continent and African Banks Abdul Hadi1, Abdul Razak; Suryanto, Tulus; Tat Hiung, Eddy Yap
IKONOMIKA Vol 3, No 1 (2018)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.528 KB) | DOI: 10.24042/febi.v3i1.2550

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ABSTRACTThe study is carried out with the objective of examining the effects of bank’s liquidity (LR), non-performing loans (NPL), capital adequacy ratio (CAR), loan growth (FEXP) and default risk premium (FQL) on bank’s performance as measured by return on assets (ROA) within the framework of Basel Committee on Banking Supervision.The financial intermediation theory of banking is reexamined to see how the current banking supervision safeguards the interest of depositors.  Engaging pooled OLS as an estimation tool on 93 commercial banks in Middle East, Africa and Indian subcontinent over study period from 2009 through 2016, the findings reveal thatthere are significant relationships between bank’s performance and its liquidity plus loan growth.  Both ROA and FEXP are also found to be positively correlated.  Even though NPL and CAR do not have significant relationship with ROA, both are found to be negatively correlated with ROA.  Overall, the study has proven that liquidity and loan growth have pivotal roles in sustaining bank’s profitability over time.   Keywords: Bank’s Liquidity, Return on Assets,Capital Adequacy Ratio, Non-Performing Loans, Loan Growth, Static Panel Data, PooledOLS and Basel Committee on Banking Supervision.
QUALITY AUDIT IN BANKING INDUSTRY Suryanto, Tulus
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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Abstract

This study examines the relationship of professionalethics audittoward auditors opinion:auditorprofessionalismand dysfunctional behavior asintervening Variable. This research was conducted at thebankingindustryfirm in Bandar Lampung and auditors asthe sample. The data was collected by using aquestionnaire. This research represents the empirical testwhich used censuc sampling. Data analysis uses SEMAmos programs. Result of hypothesis examinationindicate that from three hypothesis raised, all of itaccepted. Accepted hypothesis 1, there is a positiverelation between professional ethics audittoward auditorsopinion:, hypothesis 2, auditorsprofessionalismis asmoderated variable professional ethics audittowardauditors opinion:. hypothesis 3, disfunctional behavior isas negative moderated variable professional ethicsaudittoward auditors opinion.KEYWORDS: Qoality Audit, Ethics Audit ,and SEMAmos Program
PERAN KOMITE AUDIT, DEWAN KOMISARIS DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD SERTA IMPLIKASINYA DALAM PENINGKATAN KINERJA PERUSAHAAN (Survei pada Emiten Manufaktur Di Bursa Efek Indonesia) Tulus Suryanto
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

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Abstract

This research was purposed to test and analyze the roles of audit committee, board of commissioner, and internal audit in preventing fraud and its implications in improving firm’s performance. Population in this research was manufacture listed in Indonesia Stock Exchange and samples were taken using simple random sampling. The population was 136 manufacture firms, and using Slovin Formula, samples were 102. The data type in this research was primary data taken from questionnaire distribution to all respondents; they were members of audit committee, board of commissioner, and internal audit.  All data were analyzed using path analysis with LISREL 8.70 PROGRAM.            The exogenous variables were the roles of audit committee, board of commissioner, and internal audit. The endogenous variables were fraud prevention and firm’s performance improvement. This research showed the positive correlation between the roles of audit committee, commissioner board, and internal audit in preventing fraud and in improving performance of manufacture listed in Indonesia stock exchange. This positive correlation occurred because of the synergy of roles of audit committee, board of commissioner, and internal audit to conduct monitoring roles to the executive tasks. Then, their roles simultaneously had positive roles in preventing fraud. This indicated that the more effective the roles of audit committee, board of commissioner, and internal audit would able to prevent fraud occurring in firms. In other words the roles of audit committee board of commissioner, and internal audit simultaneously or partially affect the fraud prevention, and had implication to the performances of manufacture listed in Indonesia stock exchange.
Interaction between Supply Chain Management and Management Accounting Practices for Preventing Fraud to Firm’s Performance Tulus Suryanto
International Journal of Supply Chain Management Vol 7, No 5 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Although several studies have been carried out on Management Accounting Practices (MAP) and Supply Chain Management (SCM) but separately, without looking at their synergic role in an organization. Similarly, studies have examined impact of fraud and corruption on a firms performance but none has measured the impact of Management Accounting Practices or Supply Chain Management singularly or in a combined role on Firm Performance (FPP). This study aims at understanding the interaction of Management Accounting Practices and Supply Chain Management for preventing fraud for ensuring a firm performance. Hence, this study attempts to examine the mediating role of Supply Chain Management in explaining the relationship between Management Accounting Practices and Firm Performance for the purpose of preventing fraud. Data for the study was collected through a questionnaire distributed to 60 financial institutions in Indonesia which included banks, insurance, finance and leasing companies. The respondents were mainly manager level executives. The collected data was analyzed through SEM Smart PLS Package. Pearson correlation coefficients were obtained to test the hypotheses of the study. Results revealed positive relationship between Management Accounting Practices and Supply Chain Management and a positive relationship between Management Accounting Practices and Firm Performance. The study also revealed that Supply Chain Management could be used to mediate the relationship between Management Accounting Practices and Firm Performance and this interaction could be utilized to prevent fraud. These findings support the theoretically expected positive relationship between Supply Chain Management and Firm Performance. Additionally, the results of the study also reiterate the theoretical role of Supply Chain Management to consolidate Management Accounting Practices. The findings would be useful for financial managers in banking and insurance sector to consider Supply Chain Management in determining their key performance indicators (KPIs) of the firm.
Credit Risk-Return Puzzle: Asian Countries Representative Singagerda, Faurani Santi; Suryanto, Tulus; Sudjana, Jesscia Christina
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.633 KB) | DOI: 10.26675/jabe.v1i1.9747

Abstract

This  research  investigates  the  presence  of  Credit  Risk-Return  Puzzle  on  Indonesia,  China, Japan and Singapore,  by analyzing  the relationship  between  credit risk and stock return with the utilization of credit ratings from Moody’s to represent credit risk. The data comprises of monthly data from January 2001 to December 2015, compiled in an unbalanced panel and then regressed with the Hausman-Taylor  Estimator  due to the presence  of time-invariant  variables  such as countries  and country classifications within the dataset.The results from this research show that Credit Risk-Return Puzzle exists in both developed and  developing  market for long-term  credit ratings, proven by the negative  relationship  between  stock return and credit ratings. On the other hand Credit Risk-Return Puzzle does not exist in the case of credit rating changes in terms of direction but do show some signs of existence through difference in magnitude,  as  different  reasons  underlying  credit  rating  changes  such  as  leverage  changes  can change the direction of stock price movement. Keywords: credit risk-return puzzle, credit rating announcements, credit risk, impact of rating changes, decoupling-recoupling hypothesis
Pengaruh Kualitas Pelayanan Islami Terhadap Kepuasan Nasabah Studi Pada Bank Umum Syariah di Provinsi Lampung Sefta Kurniawansyah; Tulus Suryanto; Heni Noviarita
Islamic Economics Journal Vol 6, No 2 (2020)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v6i2.4732

Abstract

This research aims to analyze the effect of Islamic service quality on customer satisfaction in Islamic banking in Lampung Province. The CARTER dimensions influence on Islamic service quality consists of sharia compliance, assurance, reliability, tangibles, empathy, and responsiveness. In this study, collecting data using a questionnaire was given to 100 samples using regression analysis. The analysis results prove that simultaneously the CARTER dimension has a significant effect on customer satisfaction. In contrast, reliability, sharia compliance, and responsiveness partially significantly affect customer satisfaction in Islamic banking in Lampung Province. Meanwhile, assurance, tangibles, and empathy do not considerably affect customer satisfaction in Islamic banking in Lampung Province.Based on the value of Adjusted R Square, the magnitude of the influence of Islamic service quality using the CARTER dimension on customer satisfaction in sharia banking in Lampung Province is 73.8%, so simultaneously, the CARTER dimension affects the quality of Islamic services. Therefore, to maintain and improve this quality, the quality of Islamic banking must be further enhanced through the dimensions of assurance and empathy, namely the bank's ability to give sincere attention and individual or personal care to its customers, as well as commitment and certainty of customer satisfaction, such as showing easy procedures, good bank reputation, the number of front liners, security, and facilities and infrastructure provided is even better.
Strategy Analysis of Financing Management Quality toward Performance Improvement of Islamic Higher Education in Lampung Tulus Suryanto; Siti Patimah
JETL (Journal of Education, Teaching and Learning) Vol 4, No 2 (2019): Volume 4 Number 2 September 2019
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.65 KB) | DOI: 10.26737/jetl.v4i2.1746

Abstract

The purpose of this study was to determine the formulation of strategies for improving the quality of management performance at Islamic Higher Education in Lampung, knowing the planning process and implementation of strategies carried out by Islamic Higher Education in Lampung, knowing leadership and management behavior in meeting the expectations of Islamic University Stakeholders in Lampung and knowing the suitability of the quality of the management performance of the preferences of the Management Stakeholders and Staff of Islamic Universities in Lampung. Data collection techniques in this study used a questionnaire and data analysis techniques with a qualitative approach. The results showed that the two Universities in Lampung in the formulation of strategies for improving the quality of performance have not been systematic, changes in the strategic environment have not been followed by proactive steps; the process of implementing the strategy has not been carried out maximally in the allocation of available resources; based on strategic management, the two institutions are still influenced by bureaucratic culture and low adjustments to change; Islamic tertiary institutions in Lampung have negative or maximum gaps in the role of leadership.
Co-Authors Abdul Hadi1, Abdul Razak Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi, Abdul Razak Ali Mustofa Amanatun Nisfah Nurun Nikmah Andri Andri Apun Syaripudi Aslam, Mohd Mizan bin Mohammad Bahrudin, Moh. Basrowi Basrowi Drs. Effendi, M.Hum Dwitami, Yuska Supra Eddy Yap Tat Hiung Erike Anggraeni Erike Anggraini Erike Anggraini Fauzi Fauzi ghina Ulfa Saefurrahman Heni Noviarita Khavid Normasyhuri Khumaidi Ja’far Kulup Bina Buono M Nasor M. Nasor M. Nasor, M. Moh. Bahrudin Mohd Mizan bin Mohammad Aslam Muhammad Aldi Faridzi Muhammad Haseeb Muhammad Iqbal Fasa Muhammad Nasor Muhammad Nasor Nira Hariyatie Hartani Pertiwi Utami Riza Prayoga Ronia Eka Wulandari Ruslan Abdul Ghofur Ruslan Abdul Ghofur Ruslan Abdul Ghofur Ruslan Abdul Ghofur Ruslan Abdul Ghofur, Ruslan Abdul Sefta Kurniawansyah Singagerda, Faurani Santi Siti Arifah Siti Patimah Sudjana, Jesscia Christina Surono Surono Surono Surono Surono surono Tat Hiung, Eddy Yap Utami, pertiwi Wiwin Yustina Yuli Astuti Yuli Astuti Yulistia Devi Yuska Supra Dwitami