Exploring the integration of mato-based profit-sharing accounting in cooperative and sharia-compliant frameworks: A systematic literature review

Seriat Ekonomisi, Год журнала: 2024, Номер 1(2), С. 34 - 52

Опубликована: Июнь 7, 2024

This study conducts a systematic literature evaluation on the incorporation of Mato-based profit-sharing accounting in cooperative and Sharia-compliant systems. accounting, which is grounded Japanese management principles, places strong emphasis openness, accountability, fair distribution profits. paper examines feasibility, difficulties, potential benefits incorporating various organizational settings, using principles finance as foundation. The findings indicate that has considerable capacity to conform democratic governance member engagement, well Sharia values risk-sharing, ethical investing, prohibition interest. Nevertheless, there are obstacles like cultural adaption, regulatory limits, inertia emphasize necessity for joint endeavors, capacity-building initiatives, policy reforms promote implementation principles. Potential areas further research encompass empirical investigations into effects procedures, assimilation non-Japanese contexts, interdisciplinary studies, practical recommendations implementation. In summary, this enhances our comprehension its impact Islamic finance. It influence theory, practice, policy.. Research Highlights: Alignment with Cooperative Principles: review reveals significant alignment between emphasizing control, participation, equitable benefit sharing within frameworks. Compatibility Sharia-Compliant Finance: Findings compatible finance, promoting investment, adherence thus offering opportunities inclusive financial practices. Challenges Opportunities: While challenges such adaptation, constraints, exist, collaborative efforts, offer pathways advancing adoption contexts. Future Directions: avenues include studies outcomes practices, adaptation research, development guidelines implementation, deepen understanding innovation

Язык: Английский

Corporate Governance Mechanisms and Earnings Management: An Empirical Investigation of Indonesian Banks Listed on the Indonesia Stock Exchange (2019-2021)

Journal of Logistics Informatics and Service Science, Год журнала: 2024, Номер unknown

Опубликована: Июнь 13, 2024

The implementation of good corporate governance (GCG) in the banking sector seemed to be starting slacken when there was rampant theft funds or fraudulent practices that hit banking.The industry is a trust industry.If investors lose confidence due biased financial statements earnings management actions, they will withdraw together, which can result rush.Therefore, mechanism needed minimize carried out by companies, one governance.The purpose this research determine as measured independent Board Commissioners, Independent Audit Committee, and managerial ownership profit management.The population study entire company registered at IDX 2019-2021.The researcher used sampling method, resulting total 22 banks.The data analysis methods are descriptive statistical inferential analysis, including classical assumption trials, multiple regression hypothesis testing, using SPSS 26 programs.The results show have no effect on simultaneous management.

Язык: Английский