SYMPHONIA: Journal of Theory and Research Output
type: channel
description: SYMPHONIA: Journal of Theory and Research Output is a peer-reviewed academic journal dedicated to the advancement of scholarly studies. The journal aims to provide a global platform for researchers, scholars, and practitioners to explore and engage with both classical and contemporary discourses in multidisciplinary studies. Focus and Scope: The journal covers a wide range of topics, including Economy, Social Sciences, Education, Language, Culture, Religion, Health, and more. Aims of the Journal: Researchers, lecturers, students, scholars, and intellectuals in the fields of multidisciplinary studies.
publisher: Yayasan Darul Ilmi
language: en
publication name: SYMPHONIA: Journal of Theory and Research Output
copyright: This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License. You are free to: Share — copy and redistribute the material in any medium or format for any purpose, even commercial purposes. Adaptation — mixing, changing, and developing materials for any purpose, even commercial ones. Under the following terms: Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
items: Unequal Representation of Global Youth Knowledge in UNESCO Youth Discourse
items: The Role of Forensic Accounting in Addressing Cybercrime and Digital Fraud
items: Analysis of the Implementation of PSAK 407 on Ijarah Transactions in the 2024 Financial Statements of PT. Bank Syariah Indonesia (BSI) Tbk.
items: Integrating Cloud, AI, and Blockchain Technologies in Payroll Accounting: A Systematic Review of Benefits, Challenges, and Innovation Trends
items: Reformulating Agency Theory within the Framework of Sharia-Based Accounting: A Philosophical and Ethical Integration
items: Application of Agency Theory in Corporate Financial Decision Making
items: Public Sentiment Analysis on Investment Fraud Phenomenon in Indonesia: A Social Media Study with Brand24 (6 November – 6 December 2025)
items: The Scientific Miracle of the Separation of Night from Day in a Verse of Surah Ya-Sin
items: Affection and Boundaries in Parenting: An Ethical Analysis from a Family Education Perspective
items: Implementation of PSAK 73 on Leases for the Recognition of Right-Of-Use Assets and Lease Liabilities at PT. Garuda Indonesia (Persero) Tbk
items: Analyzing the Implementation of Sharia Economic Principles in Capital Market Investment: A Study of DSN-MUI Fatwas No. 40 (2003) and No. 80 (2011)
items: Analysis of Corporate Social Responsibility (CSR) Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange
items: Analysis of the Influence of Security Perception on the Level of Public Concern in Using the DANA Application
items: Comparative Analysis of Revenue Recognition between Conventional and Islamic Financial Accounting: A Systematic Literature Review
items: Analyzing Social Media Sentiment Using Brand24 to Assess Stock Investment Decisions in the Indonesian Capital Market

Unequal Representation of Global Youth Knowledge in UNESCO Youth Discourse
type: item
description: This study employs a qualitative case study approach to analyze the mechanisms of representation of Global South youth knowledge within UNESCO youth policy processes, rather than to achieve global statistical generalization. The units of analysis are two UNESCO IESALC initiatives, namely Youth as Researchers and Youth-informed Policy Papers, which are treated as institutional cases. Data are drawn from official policy documents, program reports, and related publications. The analysis is conducted through content analysis and thematic analysis to examine the relationships between participation mechanisms, knowledge legitimacy, and policy integration. The findings indicate that Global South youth are actively involved in knowledge production; however, their contributions more often remain at the consultative level and are not substantively integrated into UNESCO’s global policy decision-making. This study does not claim to represent all UNESCO policies, but rather elucidates patterns of structural epistemic inequality that emerge in these two cases. Abstrak Penelitian ini menggunakan pendekatan studi kasus kualitatif untuk menganalisis mekanisme representasi pengetahuan pemuda Global South dalam proses kebijakan kepemudaan UNESCO, bukan untuk melakukan generalisasi statistik global. Unit analisis penelitian adalah dua inisiatif UNESCO IESALC, yaitu Youth as Researchers dan Youth-informed Policy Papers, yang diperlakukan sebagai kasus institusional. Data bersumber dari dokumen kebijakan resmi, laporan program, dan publikasi terkait. Analisis dilakukan melalui content analysis dan thematic analysis untuk menelusuri hubungan antara mekanisme partisipasi, legitimasi pengetahuan, dan integrasi kebijakan. Hasil penelitian menunjukkan bahwa pemuda Global South terlibat secara aktif dalam produksi pengetahuan, namun kontribusi mereka lebih sering berhenti pada level konsultatif dan belum terintegrasi secara substantif dalam keputusan kebijakan global UNESCO. Penelitian ini ti…
subject: Articles
  topic: section
subject: Epistemic Inequality
  topic: keywords
subject: Global South Youth
  topic: keywords
subject: Qualitative Case Study
  topic: keywords
subject: UNESCO IESALC
  topic: keywords
subject: Youth Policy
  topic: keywords
creator: Muhammad Irsad Maulana Khilman Asy-Syafi'i
creator: Eka Sriwahyuni
creator: Chifa Hairunnisa
creator: Regita Cahyani Putri
creator: Bima Wahyu Saputra
rights: Copyright (c) 2026 Muhammad Irsad Maulana Khilman Asy-Syafi'i, Eka Sriwahyuni, Chifa Hairunnisa, Regita Cahyani Putri, Bima Wahyu Saputra (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 147
ending page: 164
doi: 10.12026/sym.v1i1.106

The Role of Forensic Accounting in Addressing Cybercrime and Digital Fraud
type: item
description: This study aims to analyze the role of forensic accounting in detecting and addressing cybercrime and digital fraud in the increasingly complex landscape of technology-based financial systems. The research employs a library research method, utilizing data sourced from scholarly articles, books, and official documents relevant to forensic accounting and digital security. An interpretative analysis was conducted to understand the relationship between technological advancement and the application of forensic accounting in digital financial investigations. The results indicate that forensic accounting plays a crucial role in tracing digital evidence, analyzing transactional anomalies, and validating electronic data through digital forensics, fraud analytics, and machine learning techniques. The findings further emphasize the importance of digital auditor competence, technological infrastructure support, and strong data security policies as key factors in preventing and mitigating digital fraud risks. Abstrak Penelitian ini bertujuan untuk menganalisis peran forensik akuntansi dalam mendeteksi dan menangani kejahatan siber serta kecurangan digital yang semakin kompleks di era keuangan berbasis teknologi. Penelitian ini menggunakan metode library research dengan sumber data berupa artikel ilmiah, buku, dan dokumen resmi yang relevan dengan topik forensik akuntansi dan keamanan digital. Analisis dilakukan secara interpretatif untuk memahami keterkaitan antara perkembangan teknologi dan penerapan forensik akuntansi dalam konteks investigasi keuangan digital. Hasil penelitian menunjukkan bahwa forensik akuntansi berperan penting dalam penelusuran bukti digital, analisis anomali transaksi, serta validasi data elektronik menggunakan teknik digital forensics, fraud analytics, dan machine learning. Selain itu, temuan juga menegaskan pentingnya kompetensi auditor digital, dukungan infrastruktur teknologi, dan penguatan kebijakan keamanan data sebagai faktor utama dalam mencegah s…
subject: Articles
  topic: section
subject: Cybercrime
  topic: keywords
subject: Data Security
  topic: keywords
subject: Digital Fraud
  topic: keywords
subject: Forensic Accounting
  topic: keywords
subject: Fraud Analytics
  topic: keywords
creator: Titania Abilla
creator: Lailatusyifa Habibah
creator: Gunawan Aji
rights: Copyright (c) 2026 Titania Abilla, Lailatusyifa Habibah, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 128
ending page: 136
doi: 10.12026/sym.v1i1.101

Analysis of the Implementation of PSAK 407 on Ijarah Transactions in the 2024 Financial Statements of PT. Bank Syariah Indonesia (BSI) Tbk.
type: item
description: This study aims to analyze the implementation of PSAK 407 concerning ijarah transactions in the financial statements of PT Bank Syariah Indonesia Tbk (BSI) for the Fourth Quarter of 2024. The research employs a qualitative descriptive-comparative approach using secondary data from the Quarterly Financial Report (December 2024), Notes to the Financial Statements (CALK), and documents of PSAK 407 and PSAK 3. The findings indicate that BSI has consistently applied PSAK 407 in terms of recognition, measurement, presentation, and disclosure of ijarah transactions. Ijarah assets are recognized at acquisition cost, depreciated using the straight-line method, and income is recognized proportionally over the contract period. The financial statements also clearly distinguish between regular ijarah and IMBT treatments, ensuring transparency and accountability in line with Islamic accounting standards in Indonesia. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan PSAK 407 mengenai transaksi ijarah pada laporan keuangan PT Bank Syariah Indonesia Tbk (BSI) periode Triwulan IV Tahun 2024. Penelitian menggunakan pendekatan kualitatif deskriptif-komparatif dengan sumber data sekunder berupa laporan publikasi triwulan Desember 2024, Catatan atas Laporan Keuangan (CALK), dan dokumen PSAK 407 serta PSAK 3. Hasil penelitian menunjukkan bahwa BSI telah menerapkan PSAK 407 secara konsisten pada aspek pengakuan, pengukuran, penyajian, dan pengungkapan transaksi ijarah. Aset ijarah diakui berdasarkan biaya perolehan, disusutkan menggunakan metode garis lurus, dan pendapatan diakui secara proporsional sepanjang masa akad. Laporan keuangan BSI juga menyajikan informasi yang jelas mengenai perbedaan perlakuan antara ijarah biasa dan IMBT, serta memenuhi prinsip transparansi dan akuntabilitas sesuai standar akuntansi syariah di Indonesia.
subject: Articles
  topic: section
subject: Financial Statements
  topic: keywords
subject: Ijarah
  topic: keywords
subject: Ijarah Muntahiyah Bittamlik (IMBT)
  topic: keywords
subject: PSAK 407
  topic: keywords
creator: Sheila Arisonya Mulyani
creator: Levia Niza Arliani
creator: Gunawan Aji
rights: Copyright (c) 2026 Sheila Arisonya Mulyani, Levia Niza Arliani, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 137
ending page: 146
doi: 10.12026/sym.v1i1.099

Integrating Cloud, AI, and Blockchain Technologies in Payroll Accounting: A Systematic Review of Benefits, Challenges, and Innovation Trends
type: item
description: The rapid digital transformation in accounting has led to the widespread adoption of cloud-based payroll systems, which integrate automation, data analytics, and real-time processing to enhance operational efficiency and reporting accuracy. This study employs a Systematic Literature Review (SLR) approach to synthesize recent research on the benefits, challenges, and technological innovations of cloud-based payroll systems in accounting between 2018 and 2025. The review analyzed 25 peer-reviewed publications sourced from Scopus, ScienceDirect, Google Scholar, and other major databases using PRISMA guidelines. Findings indicate that cloud-based payroll systems significantly improve financial transparency, data accessibility, and compliance accuracy while reducing manual errors and administrative costs. However, key challenges include data security risks, limited user training, regulatory complexity, and high initial investment for digital infrastructure. The novelty of this research lies in its focused synthesis of payroll-specific cloud applications within accounting, providing a conceptual framework that links technological efficiency, cybersecurity, and strategic financial governance. Abstrak Transformasi digital yang pesat dalam bidang akuntansi telah mendorong penerapan luas sistem penggajian berbasis cloud, yang mengintegrasikan otomatisasi, analitik data, dan pemrosesan waktu nyata untuk meningkatkan efisiensi operasional serta akurasi pelaporan keuangan. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mensintesis hasil-hasil penelitian terkini mengenai manfaat, tantangan, dan inovasi teknologi dari sistem penggajian berbasis cloud dalam konteks akuntansi pada periode 2018–2025. Sebanyak 25 artikel ilmiah terindeks dari Scopus, ScienceDirect, dan Google Scholar dianalisis berdasarkan pedoman PRISMA. Hasil menunjukkan bahwa sistem penggajian berbasis cloud secara signifikan meningkatkan transparansi keuangan, aksesibilitas data, da…
subject: Articles
  topic: section
subject: AI Integration
  topic: keywords
subject: Accounting
  topic: keywords
subject: Blockchain
  topic: keywords
subject: Cloud-Based Payroll Systems
  topic: keywords
subject: Data Security
  topic: keywords
creator: Arum Kumala Sari
creator: Nur Imamah Baety
creator: Gunawan Aji
rights: Copyright (c) 2026 Arum Kumala Sari, Nur Imamah Baety, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
starting page: 118
ending page: 127
doi: 10.12026/sym.v1i1.098

Reformulating Agency Theory within the Framework of Sharia-Based Accounting: A Philosophical and Ethical Integration
type: item
description: This study examines the integration of agency theory within the framework of Sharia-based accounting by exploring its philosophical, emancipatory, and ethical-spiritual dimensions. Using a systematic literature review and qualitative interpretive analysis, this research identifies that Islamic accounting extends beyond technical financial reporting and embodies moral accountability grounded in amanah (trust), justice, and tauhid (divine unity). The findings indicate that incorporating Sharia principles strengthens transparency, reduces information asymmetry, and mitigates agency conflicts through spiritual awareness and ethical conduct. The integration of agency theory with Sharia values forms a normative model that unites economic rationality with divine responsibility, promoting a balance between profit-seeking behavior and moral integrity. This study contributes to the development of an Islamic governance paradigm that emphasizes accountability to both humans and God, while its conceptual limitation opens future avenues for empirical validation across Islamic financial institutions. Abstrak Penelitian ini mengkaji integrasi teori keagenan dalam kerangka akuntansi berbasis syariah melalui pendekatan filosofis, emansipatoris, dan etika-spiritual. Dengan menggunakan metode tinjauan pustaka sistematis dan analisis interpretatif kualitatif, penelitian ini menemukan bahwa akuntansi syariah tidak hanya berfungsi sebagai alat pelaporan keuangan teknis, tetapi juga sebagai bentuk pertanggungjawaban moral yang berlandaskan pada nilai amanah, keadilan, dan tauhid. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip syariah memperkuat transparansi, mengurangi asimetri informasi, serta meminimalkan konflik keagenan melalui kesadaran spiritual dan perilaku etis. Integrasi teori keagenan dengan nilai-nilai syariah menghasilkan model normatif yang memadukan rasionalitas ekonomi dengan tanggung jawab ilahiah, menciptakan keseimbangan antara orientasi laba dan integritas …
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Agency Theory
  topic: keywords
subject: Ethical Governance
  topic: keywords
subject: Islamic Finance
  topic: keywords
subject: Sharia Accounting
  topic: keywords
creator: Lizza Andini
creator: Kayla Rossida
creator: Gunawan Aji
rights: Copyright (c) 2026 Lizza Andini, Kayla Rossida, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
starting page: 110
ending page: 117
doi: 10.12026/sym.v1i1.096

Application of Agency Theory in Corporate Financial Decision Making
type: item
description: Financial decision-making is an important aspect of corporate management because it directly affects the company’s long-term performance and value. In modern companies, the separation between ownership and management often causes conflicts of interest between owners and management, making Agency Theory a relevant analytical framework for understanding this phenomenon. This study aims to examine the application of Agency Theory in corporate financial decision-making, particularly in relation to agency conflicts, information asymmetry, and agency costs, as well as their implications for capital structure decisions, dividend policies, and investments. This study uses a qualitative approach with a literature review method through analysis and synthesis of various relevant scientific sources in the fields of finance and management. The results of the study show that agency conflicts and information asymmetry play a significant role in influencing management behavior in making financial decisions, which under certain conditions can reduce the efficiency and financial performance of the company. In addition, effective corporate governance mechanisms have been proven to reduce agency problems and improve the quality of financial decisions. Abstrak Pengambilan keputusan keuangan merupakan aspek penting dalam pengelolaan perusahaan karena berpengaruh langsung terhadap kinerja dan nilai perusahaan dalam jangka panjang. Dalam perusahaan modern, pemisahan antara kepemilikan dan pengelolaan sering menimbulkan konflik kepentingan antara pemilik dan manajemen, sehingga Agency Theory menjadi kerangka analisis yang relevan untuk memahami fenomena tersebut. Penelitian ini bertujuan untuk mengkaji penerapan Agency Theory dalam pengambilan keputusan keuangan perusahaan, khususnya terkait konflik keagenan, asimetri informasi, dan biaya keagenan serta implikasinya terhadap keputusan struktur modal, kebijakan dividen, dan investasi. Penelitian ini menggunakan pendekatan kualitatif dengan m…
subject: Articles
  topic: section
subject: Agency Conflict
  topic: keywords
subject: Agency Theory
  topic: keywords
subject: Corporate Finance
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Financial Decision
  topic: keywords
creator: Ashilfa Ninda Arohma
creator: Adelia Delima Agustin
creator: Gunawan Aji Gunawan
rights: Copyright (c) 2026 Ashilfa Ninda Arohma, Adelia Delima Agustin, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 102
ending page: 109
doi: 10.12026/sym.v1i1.095

Public Sentiment Analysis on Investment Fraud Phenomenon in Indonesia: A Social Media Study with Brand24 (6 November – 6 December 2025)
type: item
description: This study aims to analyze public sentiment regarding the phenomenon of investment fraud in Indonesia through social media monitoring using Brand24. Data were collected from November 6 to December 6, 2025, across multiple platforms, including TikTok, Twitter (X), YouTube, news portals, blogs, and online forums. Using a quantitative approach, digital conversations were transformed into measurable data such as volume, reach, and sentiment. The results indicate a 2,998% surge in discussions with 6,258 mentions and a total social media reach of 140 million. TikTok and YouTube emerged as the primary platforms for issue dissemination, dominated by positive sentiment linked to education, awareness, and law enforcement narratives. These findings highlight the critical role of visual media and influential figures in shaping public opinion, emphasizing the need for stronger risk communication and financial literacy strategies. Abstrak Penelitian ini bertujuan untuk menganalisis sentimen publik terhadap fenomena penipuan investasi di Indonesia melalui pemantauan media sosial menggunakan Brand24. Data dikumpulkan selama periode 6 November hingga 6 Desember 2025 dari berbagai sumber, termasuk TikTok, Twitter (X), YouTube, portal berita, blog, dan forum online. Dengan pendekatan kuantitatif, penelitian ini mengubah percakapan digital menjadi data terukur berupa volume, jangkauan, dan sentimen publik. Hasil menunjukkan lonjakan pembahasan sebesar 2.998% dengan 6.258 penyebutan dan jangkauan media sosial mencapai 140 juta. TikTok dan YouTube menjadi saluran utama penyebaran isu, dengan dominasi sentimen positif terkait edukasi, peringatan, dan penegakan hukum. Temuan ini menegaskan pentingnya media visual dan figur berpengaruh dalam membentuk opini publik serta perlunya strategi komunikasi risiko dan literasi keuangan yang lebih efektif.
subject: Articles
  topic: section
subject: Brand24
  topic: keywords
subject: Investment Fraud
  topic: keywords
subject: Public Sentiment Analysis
  topic: keywords
subject: Social Media
  topic: keywords
creator: Istiqomah
creator: Desy Jayantiningsih
creator: Gunawan Aji
rights: Copyright (c) 2026 Istiqomah, Desy Jayantiningsih, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 92
ending page: 101
doi: 10.12026/sym.v1i1.094

The Scientific Miracle of the Separation of Night from Day in a Verse of Surah Ya-Sin
type: item
description: This research examines the extent to which the meaning of Allah’s statement, “And a sign for them is the night. We remove from it the day, and they are left in darkness” (Yā-Sīn: 37), corresponds with modern scientific discoveries. It aims to demonstrate the reality of scientific miraculousness in this verse. The study employs an inductive approach by examining cosmic verses in Surah Yā-Sīn, an analytical approach through linguistic and semantic analysis of the Qur’anic vocabulary, and a comparative approach by contrasting scientific perspectives with classical exegesis. The research show that reflection on the universe strengthens faith in the Creator, that night is the natural state of the Earth while day is a thin atmospheric phenomenon, and that the Qur’anic imagery precisely describes this reality. Modern scientific discoveries are found to be consistent with the Qur’anic explanation. ملخص يسعى هذا البحث إلى بيان مدى توافق معنى قوله تعالى: *﴿وَآيَةٌ لَّهُمُ اللَّيْلُ نَسْلَخُ مِنْهُ النَّهَارَ فَإِذَا هُم مُّظْلِمُونَ﴾* [يس: 37] مع الاكتشافات العلمية الحديثة، وإثبات حقيقة الإعجاز العلمي في هذه الآية الكريمة. اعتمدت الباحثة المنهج الاستقرائي في تتبع الآيات الكونية في سورة يس، والمنهج التحليلي من خلال دراسة المفردات القرآنية دراسة لغوية دقيقة، إضافة إلى المنهج المقارن بمقارنة أقوال علماء العلوم الكونية والطبيعية بأقوال المفسرين وعلماء اللغة. وتوصل البحث إلى أن التفكر في نظام الكون يقود إلى الإيمان بالخالق، وأن الليل هو الأصل بينما النهار طبقة رقيقة ناتجة عن انعكاس أشعة الشمس في الغلاف الجوي، وهو ما يبرز دقة التعبير القرآني وتوافقه مع معطيات العلم الحديث.
subject: Articles
  topic: section
subject: Day
  topic: keywords
subject: Modern Science
  topic: keywords
subject: Night
  topic: keywords
subject: Scientific Miracles
  topic: keywords
subject: Surah Yā-Sīn
  topic: keywords
creator: Safia Ali Morshed Mohammad Thah
creator: Yousef Mohammed Abdo Mohammed Al-Awadhy
rights: Copyright (c) 2026 Dr. Safia A. M. M. Thah, Yousef Mohammed Abdo Mohammed Al-Awadhy (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
starting page: 50
ending page: 69
doi: 10.12026/sym.v1i1.088

Affection and Boundaries in Parenting: An Ethical Analysis from a Family Education Perspective
type: item
description: Parenting play an important role in shaping emotional regulation and character development in children. In everyday practice, affection is often understood as emotional support without clear boundaries, which can potentially hinder the development of children’s self-regulation. This article aims to analyze the relationship between affection and boundaries in child-rearing patterns from the perspective of parenting ethics and family education. The article was written using a conceptual-analytical approach, drawing on a review of scientific literature from the past five years and reflecting on professional practice in the field of child development services. The analysis results indicate that parenting styles emphasizing unconditional love without consistent boundaries tend to be associated with poor emotional regulation, self-control, and child responsibility. Conversely, integrating affection, structure, and ethical values into parenting supports more adaptive emotional development and prepares children to face social and educational demands. Abstrak Pola asuh orang tua memegang peran penting dalam pembentukan regulasi emosi dan pengembangan karakter anak. Dalam praktik sehari-hari, kasih sayang sering dipahami sebagai dukungan emosional tanpa disertai batasan yang jelas, sehingga berpotensi menghambat perkembangan regulasi diri anak. Artikel ini bertujuan menganalisis relasi antara kasih sayang dan batasan dalam pola asuh anak dari perspektif etika pengasuhan dan pendidikan keluarga. Penulisan artikel menggunakan pendekatan konseptual-analitis melalui kajian literatur ilmiah lima tahun terakhir serta refleksi praktik profesional di bidang layanan tumbuh kembang anak. Hasil analisis menunjukkan bahwa pola asuh yang menekankan kasih sayang tanpa batasan yang konsisten cenderung berkaitan dengan lemahnya regulasi emosi, kontrol diri, dan tanggung jawab anak. Sebaliknya, integrasi kasih sayang, struktur, dan nilai etis dalam pengasuhan mendukung perkembangan emosi yang…
subject: Articles
  topic: section
subject: Affection
  topic: keywords
subject: Boundaries
  topic: keywords
subject: Emotional Regulation
  topic: keywords
subject: Family Education
  topic: keywords
subject: Parenting
  topic: keywords
creator: Tri Gunadi
creator: Andik Matulessy
creator: Basillia
rights: Copyright (c) 2026 Tri Gunadi, Andik Matulessy, Basillia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 23
ending page: 29
doi: 10.12026/sym.v1i1.087

Implementation of PSAK 73 on Leases for the Recognition of Right-Of-Use Assets and Lease Liabilities at PT. Garuda Indonesia (Persero) Tbk
type: item
description: This study aims to analyze the implementation of PSAK 73 on leases at PT Garuda Indonesia (Persero) Tbk with a focus on the recognition of right-of-use assets, lease liabilities, finance expenses, and the implications of lease contract restructuring after homologation. The research method used is descriptive qualitative through content analysis of financial statements, notes to financial statements, and disclosures related to leases for the 2021–2023 period. The results of the study show that the application of PSAK 73 has significantly changed the structure of Garuda Indonesia’s financial reporting. The present value of lease liabilities, which was originally recorded at USD 1.84 billion in 2021, drastically decreased to USD 170.06 million in 2022, primarily due to the homologation restructuring and changes in the lease scheme to power by the hour (PBH). In 2023, the company recorded lease liabilities of USD 231.73 million, financial expenses of USD 183.87 million, and depreciation of right-of-use assets of USD 207.63 million. Although PSAK 73 improves reporting transparency, the findings show that variable lease payments in the PBH scheme are not fully reflected in basic liabilities, thus creating a potential understatement of economic exposure. Abstrak Penelitian ini bertujuan untuk menganalisis implementasi PSAK 73 tentang sewa pada PT Garuda Indonesia (Persero) Tbk dengan fokus pada pengakuan aset hak-guna, liabilitas sewa, beban keuangan, serta implikasi restrukturisasi kontrak sewa pasca homologasi. Metode penelitian yang digunakan adalah kualitatif deskriptif melalui analisis isi laporan keuangan, catatan atas laporan keuangan, serta pengungkapan terkait sewa untuk periode 2021–2023. Hasil penelitian menunjukkan bahwa penerapan PSAK 73 memberikan perubahan signifikan pada struktur pelaporan keuangan Garuda Indonesia. Nilai kini liabilitas sewa yang semula tercatat sebesar USD 1,84 miliar pada 2021 menurun drastis menjadi USD 170,06 juta pada 2022 akibat rest…
subject: Articles
  topic: section
subject: Financial Accounting
  topic: keywords
subject: Leases
  topic: keywords
subject: Lease Liabilities
  topic: keywords
subject: PSAK 73
  topic: keywords
subject: Right-of-Use Assets
  topic: keywords
creator: Novidhoh Kahar
creator: Dinda Ufiq Sarimanah
creator: Gunawan Aji
rights: Copyright (c) 2026 Novidhoh Kahar, Dinda Ufiq Sarimanah, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 30
ending page: 40
doi: 10.12026/sym.v1i1.085

Analyzing the Implementation of Sharia Economic Principles in Capital Market Investment: A Study of DSN-MUI Fatwas No. 40 (2003) and No. 80 (2011)
type: item
description: This study aims to analyze the implementation of Sharia economic principles in capital market investment in Indonesia and its impact on market development and investor confidence. The research employs a qualitative descriptive method using a literature review approach, with primary sources from the Qur’an, Hadith, and DSN-MUI fatwas, and secondary sources from academic works, financial reports, and OJK regulations. The findings reveal that applying Sharia principles strengthens market integrity through fair, transparent mechanisms free from riba, gharar, and maysir. Furthermore, Sharia-based investment contributes to improving financial literacy, promoting sustainable economic growth, and expanding access to halal investment opportunities in Indonesia. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan prinsip ekonomi syariah dalam investasi di pasar modal Indonesia serta dampaknya terhadap perkembangan pasar dan kepercayaan investor. Metode yang digunakan adalah penelitian deskriptif kualitatif dengan pendekatan studi kepustakaan, melibatkan sumber primer berupa Al-Qur’an, Hadis, serta fatwa DSN-MUI, dan sumber sekunder dari literatur akademik, laporan lembaga keuangan, dan peraturan OJK. Hasil penelitian menunjukkan bahwa penerapan prinsip syariah memperkuat integritas pasar modal melalui mekanisme yang adil, transparan, dan bebas dari riba, gharar, dan maysir. Selain itu, investasi syariah berkontribusi terhadap peningkatan literasi keuangan, pembangunan ekonomi berkelanjutan, dan perluasan akses investasi halal di Indonesia.
subject: Articles
  topic: section
subject: DSN-MUI
  topic: keywords
subject: Islamic Capital Market
  topic: keywords
subject: Islamic Economic Principles
  topic: keywords
subject: Sharia Investment
  topic: keywords
creator: Fatin Rizqi Naurah
creator: Muhammad Ilyas Jailani
creator: Gunawan Aji
rights: Copyright (c) 2026 Fatin Rizqi Naurah, Muhammad Ilyas Jailani, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 41
ending page: 49
doi: 10.12026/sym.v1i1.083

Analysis of Corporate Social Responsibility (CSR) Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange
type: item
description: This study aims to analyze the patterns, communication strategies, and quality of Corporate Social Responsibility (CSR) disclosures in manufacturing companies listed on the Indonesia Stock Exchange. The data were obtained from annual reports, sustainability reports, and official company websites selected using a purposive sampling technique. Data were analyzed qualitatively through content and narrative analysis to evaluate the depth and consistency of CSR disclosures. The results reveal significant variations among companies: Unilever presents the most strategic and comprehensive CSR narrative, Indofood emphasizes operational and community empowerment aspects, while Mayora remains more compliance-oriented. These findings indicate that company size and ESG integration significantly influence the depth and quality of CSR disclosures within Indonesia’s manufacturing sector. Abstrak Penelitian ini bertujuan untuk menganalisis pola, strategi komunikasi, dan kualitas pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data penelitian berasal dari laporan tahunan, laporan keberlanjutan, dan situs resmi perusahaan yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan pendekatan kualitatif melalui analisis isi dan analisis naratif untuk menilai kedalaman dan konsistensi pengungkapan CSR. Hasil penelitian menunjukkan adanya variasi signifikan antar perusahaan: Unilever menampilkan narasi CSR yang paling strategis dan komprehensif, Indofood menonjol dalam aspek operasional dan pemberdayaan masyarakat, sedangkan Mayora cenderung bersifat normatif dan berorientasi pada kepatuhan. Temuan ini menegaskan bahwa ukuran perusahaan dan integrasi ESG memengaruhi kedalaman serta kualitas pengungkapan CSR di sektor manufaktur Indonesia.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: CSR Disclosure
  topic: keywords
subject: Manufacturing Companies
  topic: keywords
subject: Stock Exchange
  topic: keywords
creator: Naila Mardlo Tillah
creator: Tsamrotul Khusna
creator: Gunawan Aji
rights: Copyright (c) 2026 SYMPHONIA https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
starting page: 1
ending page: 10
doi: 10.12026/sym.v1i1.082

Analysis of the Influence of Security Perception on the Level of Public Concern in Using the DANA Application
type: item
description: This study examines how public anxiety levels when using the DANA e-wallet application are impacted by security perception. Data were gathered from 24 observations of news and social media (App X) using a quantitative method using simple linear regression (OLS) using EViews 12. The findings show that anxiety levels are strongly impacted negatively by security perception (coefficient -0.307849; p-value 0.0054), accounting for 39.11% of the variation (R² = 0.391052). While news frequency turned out to be negligible, the traditional assumption tests (normality, heteroscedasticity, multicollinearity, and autocorrelation) were fulfilled. The results highlight how crucial proactive security communication is in reducing user concern. The study suggests creating techniques for educating people about digital security and investigating other psychological aspects. Abstrak Studi ini menganalisis bagaimana tingkat kecemasan publik saat menggunakan aplikasi dompet digital DANA dipengaruhi oleh persepsi keamanan. Data dikumpulkan dari 24 pengamatan berita dan media sosial (App X) menggunakan metode kuantitatif dengan regresi linier sederhana (OLS) menggunakan EViews 12. Hasil penelitian menunjukkan bahwa tingkat kecemasan dipengaruhi secara negatif yang signifikan oleh persepsi keamanan (koefisien -0.307849; nilai p 0.0054), yang menjelaskan 39,11% variasi (R² = 0.391052). Meskipun frekuensi berita ternyata tidak signifikan, uji asumsi tradisional (normalitas, heteroskedastisitas, multikolinearitas, dan autokorelasi) terpenuhi. Hasil ini menyoroti betapa pentingnya komunikasi keamanan proaktif dalam mengurangi kekhawatiran pengguna. Studi ini menyarankan untuk mengembangkan teknik pendidikan tentang keamanan digital dan menyelidiki aspek psikologis lainnya.
subject: Articles
  topic: section
subject: DANA Application
  topic: keywords
subject: Digital Wallet
  topic: keywords
subject: FinTech
  topic: keywords
subject: Level of Concern
  topic: keywords
subject: Perception of Security
  topic: keywords
creator: Evie Setianingrum
creator: Nana Raudhotul Janah
creator: Gunawan Aji
rights: Copyright (c) 2026 Evie Setianingrum, Nana Raudhotul Janah, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
starting page: 11
ending page: 22
doi: 10.12026/sym.v1i1.081

Comparative Analysis of Revenue Recognition between Conventional and Islamic Financial Accounting: A Systematic Literature Review
type: item
description: This study aims to compare the concept of revenue recognition between conventional and Islamic financial accounting. The research employed a Systematic Literature Review (SLR). A total of 50 academic articles were reviewed and filtered down to 15 key studies. The findings show that conventional accounting, based on IFRS 15 and PSAK 72, emphasizes accrual-based revenue recognition and economic efficiency. In contrast, Islamic accounting, guided by PSAK 102, 105, and 106, along with DSN-MUI fatwas, applies a cash and actual-results approach grounded in fairness, lawful ownership, and spiritual accountability. The main differences lie in their philosophical foundations, reporting objectives, and timing of revenue recognition. This study contributes by clarifying theoretical distinctions between the two systems and promoting the integration of ethical and spiritual values into modern accounting standards. Abstrak Penelitian ini bertujuan untuk membandingkan konsep pengakuan pendapatan antara akuntansi keuangan konvensional dan akuntansi syariah. Metode yang digunakan adalah Systematic Literature Review (SLR). Proses seleksi dilakukan terhadap 50 artikel dari berbagai basis data ilmiah, yang kemudian disaring hingga tersisa 15 artikel utama. Hasil penelitian menunjukkan bahwa akuntansi konvensional, berdasarkan IFRS 15 dan PSAK 72, menekankan pengakuan pendapatan berbasis akrual dan efisiensi ekonomi. Sebaliknya, akuntansi syariah, berdasarkan PSAK 102, 105, dan 106, serta fatwa DSN-MUI, menggunakan pendekatan kas dan hasil aktual yang berlandaskan nilai keadilan, kehalalan, dan tanggung jawab spiritual. Perbedaan utama terletak pada dasar filosofis, tujuan pelaporan, dan waktu pengakuan pendapatan. Penelitian ini berkontribusi dalam memperjelas perbedaan teoretis serta mendorong integrasi nilai etika dan spiritual dalam standar akuntansi modern.
subject: Articles
  topic: section
subject: Conventional Financial Accounting
  topic: keywords
subject: Revenue Recognition
  topic: keywords
subject: Sharia Financial Accounting
  topic: keywords
creator: Narania Dwi Azahra
creator: Nurul Khairunnisa
creator: Gunawan Aji
rights: Copyright (c) 2026 Narania Dwi Azahra, Nurul Khairunnisa , Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
starting page: 79
ending page: 91
doi: 10.12026/sym.v1i1.080

Analyzing Social Media Sentiment Using Brand24 to Assess Stock Investment Decisions in the Indonesian Capital Market
type: item
description: This study analyzes the influence of digital sentiment on public perceptions of economic stability and investment decision tendencies in the Indonesian capital market. A descriptive qualitative method was employed, utilizing Brand24 to monitor sentiment related to economic and investment keywords. Thematic analysis reveals that 74% of discussions originate from mainstream media, indicating that public opinion is largely shaped by institutional news coverage. Positive sentiment dominates the digital discourse, reflecting optimistic views of the economic outlook. These findings align with the concept of availability bias, suggesting that investors respond primarily to frequently encountered information. The study concludes that digital sentiment plays a role in shaping risk perception and investment behavior, and highlights the importance of considering media dominance in sentiment-based market analysis within the Indonesian context. Abstrak Penelitian ini menganalisis pengaruh sentimen digital terhadap persepsi stabilitas ekonomi dan kecenderungan keputusan investasi di pasar modal Indonesia. Metode yang digunakan adalah kualitatif deskriptif dengan pemantauan sentimen melalui Brand24 pada kata kunci terkait ekonomi dan investasi. Analisis tematik menunjukkan bahwa 74% percakapan berasal dari media arus utama, sehingga opini publik lebih banyak dibentuk oleh pemberitaan institusional. Sentimen positif mendominasi diskursus digital dan mencerminkan persepsi optimistis terhadap kondisi ekonomi. Hasil penelitian selaras dengan konsep availability bias, di mana investor cenderung merespons informasi yang paling sering muncul. Penelitian ini menegaskan bahwa sentimen digital berperan dalam membentuk persepsi risiko dan kecenderungan investasi, serta penting bagi analisis pasar untuk mempertimbangkan dominasi media berita dalam konteks Indonesia.
subject: Articles
  topic: section
subject: Brand24
  topic: keywords
subject: Capital Market
  topic: keywords
subject: Digital Sentiment
  topic: keywords
subject: Economic Stability
  topic: keywords
subject: Investment
  topic: keywords
creator: Granada Anggita Alexa Putri
creator: Ainun Roifa
creator: Gunawan Aji
rights: Copyright (c) 2026 Granada Anggita Alexa Putri, Ainun Roifa, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
starting page: 70
ending page: 78
doi: 10.12026/sym.v1i1.079