SYMPHONIA: Journal of Theory and Research Output

About the Journal

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.

Current Issue

Vol. 1 No. 1 (2026): Regular Issue

This issue, Vol. 1 No. 1 (2026), featured thirty published articles.

All of the published articles were authored or co-authored by 170 authors from 20 institutions and 4 countries (Indonesia, Malaysia, Philippines, and India).

Published: 2026-01-02

Articles

Analysis of Corporate Social Responsibility (CSR) Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange (Analisis Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
- Naila Mardlo Tillah , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Tsamrotul Khusna , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
1-10
- PDF Abstract View: 52, PDF Download: 25
DOI: https://doi.org/10.12026/sym.v1i1.082
Analysis of the Influence of Security Perception on the Level of Public Concern in Using the DANA Application (Analisis Pengaruh Persepsi Keamanan terhadap Tingkat Kepedulian Masyarakat dalam Menggunakan Aplikasi DANA)
- Evie Setianingrum , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Nana Raudhotul Janah , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
11-22
- PDF Abstract View: 36, PDF Download: 23
DOI: https://doi.org/10.12026/sym.v1i1.081
Affection and Boundaries in Parenting: An Ethical Analysis from a Family Education Perspective (Kasih Sayang dan Batasan dalam Pengasuhan Anak: Analisis Etis dari Perspektif Pendidikan Keluarga)
- Tri Gunadi , Universitas 17 Agustus 1945 , Indonesia
- Andik Matulessy , Universitas 17 Agustus 1945 , Indonesia
- Basillia , Universitas 17 Agustus 1945 , Indonesia
23-29
- PDF Abstract View: 9, PDF Download: 19
DOI: https://doi.org/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 (Implementasi PSAK 73 tentang Sewa untuk Pengakuan Aset Hak Penggunaan dan Kewajiban Sewa di PT Garuda Indonesia (Persero) Tbk)
- Novidhoh Kahar , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Dinda Ufiq Sarimanah , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
30-40
- PDF Abstract View: 38, PDF Download: 14
DOI: https://doi.org/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) (Analisis Penerapan Prinsip Ekonomi Syariah dalam Investasi Pasar Modal Menurut Fatwa DSN-MUI No. 40/2003 dan No. 80/2011)
- Fatin Rizqi Naurah , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Muhammad Ilyas Jailani , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
41-49
- PDF Abstract View: 62, PDF Download: 12
DOI: https://doi.org/10.12026/sym.v1i1.083
The Scientific Miracle of the Separation of Night from Day in a Verse of Surah Ya-Sin (حقيقة الإعجاز العلمي في انسلاخ الليل من النهار في آية سورة يس)
- Dr. Safia A. M. M. Thah , Al-Madinah International University , Malaysia
- Yousef Mohammed Abdo Mohammed Al-Awadhy , Al-Madinah International University , Malaysia
50-69
- PDF Abstract View: 17, PDF Download: 11
DOI: https://doi.org/10.12026/sym.v1i1.088
Analyzing Social Media Sentiment Using Brand24 to Assess Stock Investment Decisions in the Indonesian Capital Market (Analisis Sentimen Media Sosial Menggunakan Brand24 untuk Mengevaluasi Keputusan Investasi Saham di Pasar Modal Indonesia)
- Granada Anggita Alexa Putri , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Ainun Roifa , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
70-78
- PDF Abstract View: 24, PDF Download: 18
DOI: https://doi.org/10.12026/sym.v1i1.079
Comparative Analysis of Revenue Recognition between Conventional and Islamic Financial Accounting: A Systematic Literature Review (Analisis Perbandingan Pengakuan Pendapatan antara Akuntansi Keuangan Konvensional dan Islam: Sebuah Tinjauan Literatur Sistematis)
- Narania Dwi Azahra , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Nurul Khairunnisa , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
79-91
- PDF Abstract View: 48, PDF Download: 19
DOI: https://doi.org/10.12026/sym.v1i1.080
Public Sentiment Analysis on Investment Fraud Phenomenon in Indonesia: A Social Media Study with Brand24 (6 November – 6 December 2025) (Analisis Sentimen Publik terhadap Fenomena Penipuan Investasi di Indonesia: Studi Media Sosial dengan Brand24 (6 November – 6 Desember 2025))
- Istiqomah , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Desy Jayantiningsih , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
92-101
- PDF Abstract View: 66, PDF Download: 17
DOI: https://doi.org/10.12026/sym.v1i1.094
Application of Agency Theory in Corporate Financial Decision Making (Penerapan Teori Agensi dalam Pengambilan Keputusan Keuangan Perusahaan)
- Ashilfa Ninda Arohma , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Adelia Delima Agustin , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
102-109
- PDF Abstract View: 27, PDF Download: 25
DOI: https://doi.org/10.12026/sym.v1i1.095
Reformulating Agency Theory within the Framework of Sharia-Based Accounting: A Philosophical and Ethical Integration (Reformulasi Teori Keagenan dalam Kerangka Akuntansi Berbasis Syariah: Integrasi Filsafat dan Etika)
- Lizza Andini , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Kayla Rossida , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
110-117
- PDF Abstract View: 30, PDF Download: 10
DOI: https://doi.org/10.12026/sym.v1i1.096
Integrating Cloud, AI, and Blockchain Technologies in Payroll Accounting: A Systematic Review of Benefits, Challenges, and Innovation Trends (Integrasi Teknologi Cloud, Kecerdasan Buatan (AI), dan Blockchain dalam Akuntansi Gaji: Tinjauan Sistematis tentang Manfaat, Tantangan, dan Tren Inovasi)
- Arum Kumala Sari , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Nur Imamah Baety , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
118-127
- PDF Abstract View: 37, PDF Download: 13
DOI: https://doi.org/10.12026/sym.v1i1.098
The Role of Forensic Accounting in Addressing Cybercrime and Digital Fraud (Peran Forensik Akuntansi dalam Menghadapi Kejahatan Siber dan Kecurangan Digital)
- Titania Abilla , Universitas Islam Negeri K.H Abdurrahman Wahid , Indonesia
- Lailatusyifa Habibah , Universitas Islam Negeri K.H Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H Abdurrahman Wahid , Indonesia
128-136
- PDF Abstract View: 35, PDF Download: 12
DOI: https://doi.org/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. (Analisis Penerapan PSAK 407 atas Transaksi Ijarah pada Laporan Keuangan Tahun 2024 PT. Bank Syariah Indonesia (BSI) Tbk.)
- Sheila Arisonya Mulyani , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Levia Niza Arliani , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
- Gunawan Aji , Universitas Islam Negeri K.H. Abdurrahman Wahid , Indonesia
137-146
- PDF Abstract View: 19, PDF Download: 8
DOI: https://doi.org/10.12026/sym.v1i1.099
Unequal Representation of Global Youth Knowledge in UNESCO Youth Discourse (Representasi Ketimpangan Pengetahuan Pemuda Global dalam Wacana Kepemudaan UNESCO)
- Muhammad Irsad Maulana Khilman Asy-Syafi'i , Universitas Lampung , Indonesia
- Eka Sriwahyuni , Universitas Lampung , Indonesia
- Chifa Hairunnisa , Universitas Lampung , Indonesia
- Regita Cahyani Putri , Universitas Lampung , Indonesia
- Bima Wahyu Saputra , Universitas Lampung , Indonesia
147-164
- PDF Abstract View: 23, PDF Download: 14
DOI: https://doi.org/10.12026/sym.v1i1.106

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Indexing:

SYMPHONIA: Journal of Theory and Research Output

About the Journal

Current Issue

Articles

Analysis of Corporate Social Responsibility (CSR) Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange (Analisis Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Analysis of the Influence of Security Perception on the Level of Public Concern in Using the DANA Application (Analisis Pengaruh Persepsi Keamanan terhadap Tingkat Kepedulian Masyarakat dalam Menggunakan Aplikasi DANA)

Affection and Boundaries in Parenting: An Ethical Analysis from a Family Education Perspective (Kasih Sayang dan Batasan dalam Pengasuhan Anak: Analisis Etis dari Perspektif Pendidikan Keluarga)

Implementation of PSAK 73 on Leases for the Recognition of Right-Of-Use Assets and Lease Liabilities at PT. Garuda Indonesia (Persero) Tbk (Implementasi PSAK 73 tentang Sewa untuk Pengakuan Aset Hak Penggunaan dan Kewajiban Sewa di PT Garuda Indonesia (Persero) Tbk)

Analyzing the Implementation of Sharia Economic Principles in Capital Market Investment: A Study of DSN-MUI Fatwas No. 40 (2003) and No. 80 (2011) (Analisis Penerapan Prinsip Ekonomi Syariah dalam Investasi Pasar Modal Menurut Fatwa DSN-MUI No. 40/2003 dan No. 80/2011)

The Scientific Miracle of the Separation of Night from Day in a Verse of Surah Ya-Sin (حقيقة الإعجاز العلمي في انسلاخ الليل من النهار في آية سورة يس)

Analyzing Social Media Sentiment Using Brand24 to Assess Stock Investment Decisions in the Indonesian Capital Market (Analisis Sentimen Media Sosial Menggunakan Brand24 untuk Mengevaluasi Keputusan Investasi Saham di Pasar Modal Indonesia)

Comparative Analysis of Revenue Recognition between Conventional and Islamic Financial Accounting: A Systematic Literature Review (Analisis Perbandingan Pengakuan Pendapatan antara Akuntansi Keuangan Konvensional dan Islam: Sebuah Tinjauan Literatur Sistematis)

Public Sentiment Analysis on Investment Fraud Phenomenon in Indonesia: A Social Media Study with Brand24 (6 November – 6 December 2025) (Analisis Sentimen Publik terhadap Fenomena Penipuan Investasi di Indonesia: Studi Media Sosial dengan Brand24 (6 November – 6 Desember 2025))

Application of Agency Theory in Corporate Financial Decision Making (Penerapan Teori Agensi dalam Pengambilan Keputusan Keuangan Perusahaan)

Reformulating Agency Theory within the Framework of Sharia-Based Accounting: A Philosophical and Ethical Integration (Reformulasi Teori Keagenan dalam Kerangka Akuntansi Berbasis Syariah: Integrasi Filsafat dan Etika)

Integrating Cloud, AI, and Blockchain Technologies in Payroll Accounting: A Systematic Review of Benefits, Challenges, and Innovation Trends (Integrasi Teknologi Cloud, Kecerdasan Buatan (AI), dan Blockchain dalam Akuntansi Gaji: Tinjauan Sistematis tentang Manfaat, Tantangan, dan Tren Inovasi)

The Role of Forensic Accounting in Addressing Cybercrime and Digital Fraud (Peran Forensik Akuntansi dalam Menghadapi Kejahatan Siber dan Kecurangan Digital)

Analysis of the Implementation of PSAK 407 on Ijarah Transactions in the 2024 Financial Statements of PT. Bank Syariah Indonesia (BSI) Tbk. (Analisis Penerapan PSAK 407 atas Transaksi Ijarah pada Laporan Keuangan Tahun 2024 PT. Bank Syariah Indonesia (BSI) Tbk.)

Unequal Representation of Global Youth Knowledge in UNESCO Youth Discourse (Representasi Ketimpangan Pengetahuan Pemuda Global dalam Wacana Kepemudaan UNESCO)

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