Dr. Sugiyarti Fatma Laela, M.Buss. Acc., CMA. CIBA.


NIDN : 2116017501
Position : Vice Rector 2 / Senior Lecturer
Email : ela@tazkia.ac.id
NIK : 007.071
Room : Vice Rector Room (2nd Floor)
Office hours : Mondays – Fridays (09.00 – 16.00)


She is currently the Vice-Rector for Human Resource and General Affairs at Tazkia University College of Islamic Economics. She obtained her PhD in Accounting from the University of Indonesia and her Master’s degree in Business in Accounting from Monash University Melbourne, Victoria, Australia. Before joined in Tazkia, she has been teaching accounting courses since 1997 at some universities such the Islamic University of Indonesia Yogyakarta, Widya Wiwaha Business School Yogyakarta. She holds Certified Management Accountant and active in the profession from Institute of Certified Management Accounting Australia. Her research interest includes Islamic Management Accounting and Islamic Corporate Governance, especially in Islamic Banking. She published papers in national reputable journals and providing consultations in Islamic Accounting for local new papers. The title of her dissertation is The Implication of Coalignment between Strategic Orientation and Management Accounting on Performance : Empirical Evidence of The Islamic Banking Industry in Indonesia.

  Academic Qualifications

  • Doctor in Accounting, University of Indonesia, Jakarta (2013-2015). Dissertation: “Implikasi Coalignment antara Orientasi Strategi dan Akuntansi Manajemen terhadap Kinerja Perbankan Syariah Indonesia”
  • Master Business in Accounting, Monash University, Victoria Australia (2000). Mini Research: “Investigation of factors that obstruct the growth of Islamic Bank in Indonesia”
  • Bachelor Economics (Accounting), Widya Wiwaha Business School, Yogyakarta, Indonesia (1996). Thesis: “The role of Information Technology in the decision making process”

  Working Experiences

  • Vice-Rector HR-Finance-IT- G&A – Tazkia (July 2019 – present)
  • Vice-Rector (Academic Affairs) Tazkia University College of Islamic Economics (August 2012 – 2018)
  • Head of Islamic Accounting Department, Tazkia University College of Islamic Economics (2007 -2010)
  • Staff of Quality Assurance – academic affairs, Widya Wiwaha Business School (2001-2005)
  • Treasury – Wihdah Press (a family business in publishing Islamic books), Yogyakarta (1996 – 2006)

Community Service

  • Institute of Management Accountant (IMA) Australia)
  • Asosiasi Dosen Ekonomi Syariah (ADESy) – treasury division
  • Forum Dosen Ekonomi dan Bisnis Islam – Secretary Korwil Jabar
  • The evaluation of SOP implementation and accounting application: A Study of Koperasi Jasa Keuangan (KJK) under PEMK. DKI Jakarta. 2010. Research Report. UPDB.
  • Designing Accounting Systems for Pesantren (Islamic Boarding School) “Roudhotul Ikhwan”. Cooperation with LPPM Tazkia. February 2010.
  • Financial Statement Audit for Islamic micro finance at Koperasi Pemberdayaan Tazkia. Cooperation with LPPM Tazkia. February 2010.
  • Conducting Feasibility Study for Establishment “Syariah Cooperation – microfinance” in 26 districts in West Java”. Funded by Sutrisno Bachier Foundation. Jakarta. 2008.
  • Designing Accounting System for PT X (Eksportir Ikan). Jakarta. 1998-1999

Conference Paper Presentations

  • Poverty Eradication through Financial Discipline Using Participatory Action Research: Cases on Participants of IMFs Indonesia-Pakistan-Egypt. (Research Grant from The Ministry of Religion). Feb 2019.
  • Strategic-fit and Performance for Islamic Banking in Indonesia. (Research Grant from The Ministry of Religion). Dec 2012.
  • “The prospects of Syariah Accounting Graduates” presented in Tazkia Public Relation Program. Bogor. 2008
  • “Preparation in Conducting Research, focusing in Behavioral Accounting ” presented in Student Orientation for Thesis and Internship. Bogor. 2008.

Workshop & Certification

  • Certified Management Accountant
  • A Half Day Training: How to Write Research Proposal Leads to Publication for Lecturers. Tazkia University. January 2019. (Presenter)
  • One day Training on Islamic Business and Pricing. Trilogi University Jakarta. August 2018. (Presenter)
  • A half Day Seminar : Islamic Accounting and its role in Islamic Financial Institutions. 9 January 2018, Univ Djuanda Bogor. (Presenter)
  • A half Day Seminar : The Challenge of Islamic Accounting Profession in Halal Industry, IAIN Raden Intan Lampung, 17 nov 2016. (Presenter)
  • One day Workshop on Islamic Accounting Curriculum. Dharma Andalas Uni, Padang , 28 October 2016. (Presenter)
  • 5 Days Training on Shariah Standard from AAOIFI, IRTI IDB Jeddah conducted by Kementerian Keuangan Sep 2016.
  • One day workshop on Islamic Accounting Curriculum – UIN Semarang. 2015 May (speaker)
  • Training on Certified International Business Analyst (CIBA). 2016 (May). ICMA Australia. Jakarta
  • Training Pro LM Feb 2014
  • Seminar on IFRS. June . 2013.
  • Dealing with plagiarism in tertiary education in Indonesia. 8 May 2013. Workshop. Australian Awards Alumni Reference Group Education Team.
  • “Syariah Accounting is an alternative way in shapping better future” presented in Bogor Book Fair. Bogor. 2008

  Published papers and books

  • Maqasid sharia and Its Implementation in Indonesian Islamic Banking. (on the process of publication)
  • Personal Competence and Internal Audit Effectiveness: The Moderating Effect of Islamic Spiritual Quotient (A case study on Islamic Financial Institutions in Indonesia). 4th IFBBE. Spain 16-17 September 2019. (forth coming issu in Journal of Innovation, April 2020, Creativity and Change – co author)
  • Board Characteristic, GCG and Maqasid Performance in Islamic Banking. Journal of Islamic Monetary Economics and Finance (JIMF) Bank Indonesia. (forth coming issue – co author)
  • Wijayanti, R., Diyanty, V. and Laela, S. (2020), “Education strategy misfit, board effectiveness and Indonesian Islamic bank performance”, Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-04-2017-0052
  • Financial and Social Performance Impact on Corporate Governance Mediated by Earn-ings Quality: Evidence from Indonesian Islamic Stocks. 2019. (Special Issues) Journal of Islamic Finance. Volume 8. https://journals.iium.edu.my/iiibf-journal/index.php/jif/article/view/344
  • Corporate Governance, Earnings Quality and Market Response: Comparison of Islamic and Nin-Islamic Stock in the Indonesian Capital Market. Academy of Accounting and Fi-nancial Studies Journal. 2019. Vol 23. Issue 1. https://www.abacademies.org/journals/academy-of-accounting-and-financial-studies-journal-inpress.html
  • Management Accounting – Strategy Co-alignment in Islamic Banking .International Journal of Islamic and Middle Eastern Finance and Management. 2018. https://www.emeraldinsight.com/doi/abs/10.1108/IMEFM-04-2017-0088
  • Informasi Akuntansi, Kualitas Laba dan Nilai Perusahaan: Evaluasi atas Efektivitas Proses Seleksi Saham Syariah di Pasar Modal Indonesia. Simposium Nasional Akuntansi XX, Jember, 2017
  • Peran Auditor Internal dalam Meningkatkan Value Perusahaan dan Tantangannya di Masa Depan: Suatu Tinjauan Teoritis. Jurnal Dinamika Akuntansi dan Bisnis. Vool 3. Nomor 2. 2016. Prodi Akuntansi. FE Usyaih Aceh
  • Budgeting in Islamic Perspective. (Book Chapter) . Akuntansi Syariah :Seri Konsep dan Aplikasi Ekonomi dan Bisnis Islam. Grafindo Press. 2016
  • Dynamic Strategic-Fit dan Kinerja: Studi pada Perbankan Syariah. 2014. Jurnal Akuntansi dan Keuangan Indonesia. Vol. 11. No. 1
  • Konsultasi Ekonomi Syariah. Radar Bogor. 24 Maret 2014 tentang Akuntansi Syariah.
  • Integrasi Pajak dan Zakat dalam Kesatuan Hukum: Sebuah Harapan. Gontor Januari 2013
  • Kualitas laba dan CG: Benarkan kualitas laba bank syariah lebih rendah dari bank konvensional?. Jurnal Akuntansi Keuangan Indonesia. Juni-Juli 2012.
  • Pengaruh Etika Bisnis Islam terhadap kinerja pembelajaran dan pertumbuhan pegawai pada LKS di Indonesia. Kajian Bisnis.Vol19.1. Januari-April 2011.
  • Analisis faktor faktor yang mempengaruhi kinerja organisasi pengelola zakat. Tazkia Islamic Finance and Business Review. Vol.5 No.2, 2010.
  • Pengaruh current industry relative performance, future industry relative performance dan leverage terhadap praktik manajemen laba: Studi komparasi tiga bank tiga bank syariah (co-author). Tazkia Islamic Finance and Business Review. Vol.5 No.2, 2010 (Agustus-Desember).
  • Sistem Akuntansi Pemerintahan Merdiban dan Sistem Akuntansi Pemerintahan di Indonesia: Analisis Komparatif (co-author). Jurnal Akuntansi Islam . Vol 1. No. 2. Mei 2010.
  • Pengaruh mekanisme Good Corporate Governance terhadap praktik manajemen laba : Studi pada perusahaan yang termasuk dalam CGPI (co-author). Tazkia Islamic Finance and Business Review. Vol.6 No.1, 2011 (Januari-Juli)
  • Hubungan langsung dan tidak langsung antara partisipasi anggaran dan kinerja manajerial melalui komitmen organisasi pada industri perbankan syariah di Indonesia (co-author). Tazkia Islamic Finance and Business Review. Vol.6 No.2, 2011
  • Accounting Earthquake 2010. Sharing.38th Edition. February.
  • The relationship between audit opinion and bankruptcy of public listed companies in Indonesia: The need for Islamic ethic in auditing standard. 2009. Tazkia Islamic Finance and Business Review. Vol 4. No. 1 Januari-Juli.
  • Between IFRS and SAK ETAP (Financial Accounting Standards for SME). Gontor Magazine.Vol VII. November 2009. East Java: Gontor Boarding School.
  • Islamic Accounting and Financial Global Crisis. Gontor Magazine. Volume VII. November 2008. East Java: Gontor Boarding School
  • Status Accreditation and Its Relation to Implementation of Learning Organization’s Elements (Cases of Higher Institutions in Jogjakarta). Kajian Bisnis. Volume 13. No. 1 January 2005. Jogjakarta: Widya Wiwaha Business School
  • Customer Focused Organization. Praktika. Volume I. No, 1. February 2003. Jogjakarta: Politeknik Pesantren YDHI
  • Performance Measurement Using Balance Scorecard Approach.Telaah Journal. Volume 8. No. 2. March 1998. Jogjakarta: YKPN Business School
  • Business Ethics of Public Accountants. Auditing and Accounting Journal. Volume 4. No. 2 February 1997. Jogjakarta: Islamic University of Indonesia

  Awards, Grants, Achievement

  • Sertifikasi Dosen PTAI Kementrian Agama RI. 2010
  • AusAid Scholarship for Master Degree. Jakarta. 1999
  • Magister Management Scholarship. Yogyakarta: Islamic University of Indonesia. 1996
  • Student Performance Award from Niaga Bank .Yogyakarta. 1996.
  • Summa Cum Laude in Undergraduate. Widya Wiwaha Business School. Yogyakarta. 1996.
  • Supersemar Scholarship. Supersemar Foundation. Yogyakarta.1993-1996.
Ahmad BukhoriDr. Sugiyarti Fatma Laela, M.Buss. Acc., CMA. CIBA