Kautsar Riza Salman

1. Bachelor of Accounting, Faculty of Economics and Business, Universitas Airlangga Surabaya, Indonesia (2000)
2. Master of Accounting, Faculty of Economics and Business, Universitas Airlangga Surabaya, Indonesia (1997)
3. Doctor in Management, Faculty of Economics and Business, Universitas Airlangga Surabaya, Indonesia (2023)

1. Certified of Public Accountant (CPA) certification from the Indonesian Institute of Accountants (IAI) (2020)
2. Chartered of Accountant (CA) certification from the Indonesian Institute of Accountants (IAI) (2013)
3. Certified Sharia Accounting (SAS) from the Indonesian Accountants Association (IAI) (2012)
4. Certified Government Procurement Expertise from the Government Procurement Policy Institute (2011)
5. Certified Tax Consultant from the Indonesian Tax Consultants Association (IKPI) (2006)

1. Appointment Of The Board Of The Indonesian Institute Of Accountants In The East Java Region For The Period 207-2021
2. Lecturer of University of Hayam Wuruk Perbanas (2001– now)

1. Sharia Banking Accounting (S1/D3)
2. Sharia Accounting I (S1/D3)
3. Sharia Accounting II (S1/D3)
4. Cost Accounting, Management Accounting (S1/D3)
5. Islamic Banking Accounting and Management (S2)

1. First Best Presenter in the National Symposium on Taxation (SNP) VII Year 2019 Indonesian Institute of Accountants (IAI) 2019
2. Best Paper in the National Symposium on Taxation (SNP) VII 2019 IAI 2019
3. Best Paper in Quantitative Category: Regional Accounting Conference (III) April 21-21, 2016 at Jember University, Muhammadiyah Jember University and STIE Mandala Jember IAI KAPd East Java 2016
4. Best Paper Presenter I at IKPI National Symposium on Taxation 2015
5. Best Poster Presenter: Seminar on the Results of the Implementation of Mono Community Service Program in 2013 with the title IBM Keset Crafts from Perca Fabric in Cerme Village, Gresik Regency. Higher Education 2014

1. K Salman. (2002). Penggunaan Rasio Keuangan untuk Mengidentifikasi Kecurangan Pelaporan Keuangan. Ventura: Jurnal Ekonomi Bisnis dan Akuntansi 5 (1), 207-217
2. M Farid, KR Salman. (2007). Pengaruh Karakteristik Perusahaan dengan Faktor Regulasi Sebagai Variabel Kontrol Terhadap Kualitas Good Corporate Governance Perusahaan. Jurnal Ventura 10 (1)
3. KR Salman, M Farid. (2008). Pengaruh sikap dan moral wajib pajak terhadap kepatuhan wajib pajak pada industri perbankan di Surabaya. Jurnal STIE Perbanas Surabaya
4. KR Salman. (2008). Pengaruh Moral Wajib Pajak Terhadap Kepatuhan Wajib Pajak Perbankan di Surabaya. Jurnal Ekonomi dan Bisnis
5. KR Salman, M Farid. (2008). Pengaruh Sikap dan Moral Wajib Pajak Pada Industri Perbankan di Surabaya. Journal of Economic, Business & Accountancy
6. KR Salman, M Farid. (2010). Study of The Taxpayers Compliance in Banking Industries in Surabaya. Journal of Economics, Business, & Accountancy VENTURA 13 (1), 59–76
7. DT Asih, KR Salman. (2011). Studi Kepatuhan Wajib Pajak Dari Aspek Pengetahuai\, Persepsi, Dan Sistem Administrasi. The Indonesian Accounting Review 1 (1), 45-58
8. R Zamrudah, KR Salman. (2013). Earnings management prediction (a study of company’s life cycle). The Indonesian Accounting Review 3 (2), 107-120
9. KR Salman, B Sarjono. (2013). INTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL TAX PAYERS LISTED IN PRATAMA TAX OFFICE WEST SIDOARJO REGENCY. Journal of Economics, Business, and Accountancy Ventura 16 (2), 309-324
10. B Sarjono, KR Salman. (2013). Total Benchmarking Sebagai Alat Menilai Kewajaran Laporan Keuangan dan Pemenuhan Kewajiban Perpajakan Pada Sektor Keuangan. Prosiding Simposium Nasional Perpajakan IV 1 (2013), 10
11. HW Kamran, A Malik, I Arif. (2016). PORTFOLIO EQUITY AND OTHER FACTOR ANALYSIS FOR MARKET CAPITALIZATION OF LISTED COMPANIES: A STUDY FROM SOUTH ASIA. International Journal of Research Science and Management 3 (3), 9-18
12. KR Salman. (2018). The tax aggressiveness behavior in the companies complying with the sharia. Journal of Applied Economic Sciences (JAES) 13 (62), 2493-2501
13. KR Salman, M Anshori, H Tjaraka. (2018). New Insights Of Shariah Maqashid Index As Determinant Of Tax Aggressiveness Level. International Journal of Business and Management Invention (IJBMI) 7 (6), 37-45
14. KR Salman, M Anshori, H Tjaraka. (2018). THE NEW INFLUENCE OF THE LEVEL OF ISLAMIC GOVERNANCE TO THE LEVEL OF TAX AGGRESSIVENESS AND LEVEL OF CORPORATE SOCIAL RESPONSIBILITY. INTERNATIONAL JOURNAL OF RESEARCH SCIENCE & MANAGEMENT 5 (8), 40-49
15. KR Salman, M Anshori, H Tjaraka. (2018). NEW EVIDENCE ON THE DIRECT AND INDIRECT INFLUENCE OF THE MAQASHID SHARIA INDEX ON THE ISLAMIC SOCIAL REPORTING INDEX. INTERNATIONAL JOURNAL OF RESEARCH SCIENCE & MANAGEMENT 5 (8), 165-173
16. KR Salman, Amir, M Farid, KM Budiana. (2018). NEW EVIDENCE OF THE EFFECT OF TAX AGGRESSIVENESS AND CORPORATE CHARACTERISTICS ON THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE. International Journal of Civil Engineering and Technology (IJCIET). 9(9) 1263-1272
17. KR Salman, M Farid, E Prasetyo. (2018). 10 YEARS OF RESEARCH ON ISLAMIC GOVERNANCE AND COMPANY PERFORMANCE: STUDY OF THEORY, RESEARCH GAP AND OPPORTUNITIES FOR FUTURE RESEARCH. International Scientific Journal Theoretical & Applied Science 65 (09), 343-351
18. KR Salman. (2018). Review of Ghaffar's Article (2014) and Research Opportunities on Islamic Governance. International Journal of Management Sciences and Business Research 7 (10), 30-34
19. KR Salman. (2018). Tax Aggressiveness Prediction Method with Neural Network and Logistic Regression. International Journal of Engineering Research & Technology (IJERT) 7 (11), 21-27
20. H Yutanto, R Ilham, KR Salman, Y Effendi. (2019) Pengembangan Sistem Informasi Pada Local E-Govervenance Untuk Peningkatan Kinerja Pelayanan War. Jurnal Sistem Informasi Bisnis 9 (2), 220-227
21. KR Salman. (2019). Mapping of mandatory and voluntary disclosures with capital market variables and future research opportunities: Market based accounting research study period 2006-2015. International Journal of ADVANCED AND APPLIED SCIENCES 6 (3), 86-95
22. KR Salman, DS Hatta. (2020). Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance. Journal of Auditing, Finance, and Forensic Accounting 8 (1), 11-18
23. KR Salman, M Kurniasari. (2020). The Effect of the Sharia Supervisory Board Characteristics on Maqashid Sharia Index. International Journal of Islamic Business and Economics (IJIBEC) 4 (1), 51-62
24. VN Khoiriyah, KR Salman. (2020). The Effect of the Maqashid Sharia Index, Company Size, and Company Age on Islamic Social Reporting. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah 11 (2), 117-132
25. KR Salman, CL Rithmaya, NSIM Murni, KM Budiana, AZ Djunaedi. (2021). Pemberdayaan Nazhir melalui Perancangan Sistem Akuntansi Wakaf. Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat 1 (1), 41-50
26. KR Salman. (2021). THE EFFECT OF NON-PERFORMING FINANCING AND THIRD PARTY FUNDS ON THE PROFITABILITY THROUGH PS/RS AND PLS FINANCING. International Journal of Islamic Banking and Finance Research 6 (1), 19-31
27. KR Salman. (2021). Islamic Governance, Maqashid Syariah, and Islamic Social Reporting: The Case of Islamic Banks in Indonesia. European Journal of Islamic Finance 19, 24-34
28. R Yuliana, MN Alim, KR Salman. (2021). Family Financial Management of Madura Salt Farmers in Maqasid Shari’ah Review. International Journal of Social Science Research 3 (4), 344-354
29. KR Salman. (2022). HISTORY OF MANAGEMENT ACCOUNTING AND NEW INSIGHT OF ISLAMIC BALANCED SCORECARD. Academic Journal of Accounting and Economics 11 (1), 1-11
30. KR Salman, AF Mukadar. (2022). Pemahaman Nazhir dan Penerapan Sistem Akuntansi Wakaf Berdasarkan PSAK 112. Jurnal Ilmiah Ekonomi Islam 8 (2), 1169-1180
31. KR Salman, M Mujahidin. (2022). Studies on Transparency of Financial Statements, Management of Zakat and Attitudes of Amil and Efforts to Increase Muzakki's Trust. Al-Kharaj: Journal of Islamic Economic and Business 4 (1), 10-22
32. KR Salman. (2022). The Effect of Transparency, Accountability, and Subjective Norms on Loyalty and Decisions of Muzakki. Ventura-Journal of Economics, Business and Accountancy 25 (1), 93-106
33. KR Salman. (2022). Exploring the history of Islamic accounting and the concept of accountability in an Islamic perspective. Journal of Islamic Economic and Business Research 2 (2), 114-130
34. KR Salman. (2022). Company Characteristics as a Determinant of Tax Aggressiveness in Real Estate and Property Companies in Indonesia. Media Trend 17 (2), 357-364
35. ON Aini, KR Salman, AZ Djunaedi. (2022). Preparation Of Financial Statements Based On MYOB Accounting Plus V. 18 At PT Wahana Mitra Perkasa. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi 6 (3), 331-344
36. KR Salman. (2023). Antecedents and consequences of islamic bank performance based on the maqashid sharia index. The Indonesian Accounting Review 13 (1), 35-47
37. KR Salman. (2023). Exploring Moral Hazard and Adverse Selection in Profit Sharing Contract. International Journal of Professional Business Review 8 (3), 1-16
38. KR Salman, N Shonhadji, AZ Djunaedi, NSIM Murni, SL Kurniawati, (2023). Pengembangan Sistem Informasi Akuntansi Koperasi (SIKOP) Berbasis SAK ETAP dan Permen KUKM di Koperasi “KRASAN” Surabaya. Jurnal Terapan Abdimas 8 (2), 228-237
39. KR Salman. (2023). Developing of Maqashid Sharia Performance in Islamic Banking. Journal of Islamic Banking and Finance 40 (2), 50-59
40. KR Salman. (2023). What Drives the Level of Social Reporting Disclosure at Islamic Commercial Banks?. Banks and Bank Systems 18 (4), 61-73
41. N Shonhadji, KR Salman, A Soebijanto, LA Africa, SE Aprilia, SA Irwandi. (2023). Program Pengabdian Masyarakat Penerapan Dan Pendampingan Penyusunan Laporan Keuangan Masjid Al Ikhas Surabaya Berdasarkan ISAK 35. Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat 3 (1), 12-24
42. KR Salman, B Setyaningrum. (2023). The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality. Ilomata International Journal of Tax and Accounting 4 (1), 92-103
43. KR Salman, R Ilham, AZ Djunaedi, S Suparno, H Sa’diyah. (2023). Pengembangan Sistem Informasi Akuntansi Masjid (Simas) Pada Masjid Ash-Shobirin Rungkut Surabaya. Jurnal Terapan Abdimas 8 (1), 132-140
44. KR Salman. (2023). The Determinants of Profit-Loss Sharing Financing of Islamic Banks in Indonesia. Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 13 (2), 95-111
45. KR Salman, RM Anggraini. (2023). The Effect of Transparency and Accountability on Muzaki Loyalty through Muzaki Satisfaction as an Intervening Variable at the Amil Zakat Institution (LAZ) in Indonesia. Journal of Finance and Islamic Banking 5 (2), 72-87
46. TS Bayduri, KR Salman. (2023). Penilaian Kinerja Berbasis Analisis Laporan Keuangan Pada Koperasi Karyawan Islamic Center. Jurnal Riset Terapan Akuntansi 7 (1), 112-122
47. KR Salman. (2023). The Influence Chief Financial Officer, Profitabiltas, Leverage and Audit Committe on Tax Avoidance With Firm Size as a Control Variable. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi 7 (1), 183-189
48. KR Salman, E Pratiwi. (2023). The Role of E-SPT Application in Moderating the Influence of Tax Sanctions, Service Quality, and Tax Awareness on Taxpayer Compliance. Indonesian Journal of Sustainability 2 (2), 105-111
49. KR Salman. (2023). The Determinants of Profit-Sharing Rates for Mudharabah Deposits: The Case of Islamic Banks in Indonesia. Turkish Journal of Islamic Economics 10 (2), 99-119.
50. KR Salman, AZ Djunaedi. (2023). Key Success Factors in the Trust Metaphor Framework for Profit Sharing Contracts: A Literature Review. Journal of Islamic Economic and Business Research 3 (2), 243-255

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