Rizal Yaya, SE., M.Sc., Ph.D., Ak, CA.

Rizal Yaya, SE., M.Sc., Ph.D., Ak, CA.


Name and Title Rizal Yaya, SE., M.Sc., Ph.D., Ak, CA.
Study Program Accounting
Office Address Dekanat FEB Room, 2nd Floor Gd E3, UMY Integrated Campus, JL. Brawijaya, Kasihan, Bantul, Yogyakarta 55183.
Official and Personal Email r.yaya@umy.ac.id , rizalyaya@gmail.com
Lecturer’s blog http://rizal.staff.umy.ac.id/%20
Employee Indentification Number 1973121819999904143 068
National Lecturer Identification Number 0518127301
Scopus ID 57194002497
Google Scholar ID Yqn3KrQAAAAJ&hl
Sinta ID 5973364


Year of Graduation Education Level and Title Study Program University and Country
1997 S-1 Sarjana Ekonomi (SE) Accounting Universitas Gadjah Mada, Indonesia
2003 S-2 Master of Science (M.Sc.) Accounting International Islamic University Malaysia, Malaysia
2013 S-3 Philosophy Doctor (Ph.D) Accounting University of Aberdeen, Scotland, United Kingdom

Year Description Name of Institution
2006 Best Lecturer FE UMY FE UMY
2017 Best Lecturer UMY UMY
2017 Best Paper Award at the 3rd IPAFEM conference in Istanbul, Turkey 23-24 November 2017 Committee of 3rd IPAFEM Conference

Membership Of Professional Organization
Indonesian Institute of Chartered Accountants
Indonesian Institute of Islamic Economics Experts
Area Of Research
Accounting Islamic Perspective
Public Sector Accounting
Environmental Accounting
Teaching Subjects
Management Accounting
Accounting for Islamic Banks
Financial Statement Analysis
Management Accounting for Local Government
Survey and Experimental Research Design
Research Grant Received
Year Research Title Amount of Fund received and Name of Sponsoring institution Name of Chairman and member of Team URL of Research Report
2016 Evaluation of the effect of PP47 year 2012 on environmental and social responsibility on Companies environmental disclosure Rp. 100.000.000,- / RISTEK DIKTI Rizal Yaya and Sigit Arie Wibowo http://repository.umy.ac.id/handle/123456789/3698
2015 Governance of profit sharing scheme at Islamic Financial Institutions in Yogyakarta Rp 18.000.000, LP3M UMY Rizal Yaya and Ilham Maulana Saud http://repository.umy.ac.id/handle/123456789/4069
Community Services Grant Received
Year Research Title Amount of Fund received and Name of Sponsoring institution Name of Chairman and member of Team URL of Community Services Report
2017 IbM Dana Simpan Pinjam PKK berbasis Syariah Rp 12.500.000 LP3M UMY Rizal Yaya and Wahyu Manuhara Putra http://repository.umy.ac.id/handle/123456789/13509
Other Grants
Year Type of Activities Awarded the Grant Amount of Fund received and Name of Sponsoring institution Name of Chairman URL for Output or Activity Report
2008 Hibah Buku Ajar “Akuntansi Perbankan Syariah” Rp 20.000.0000 (DP2M Dikti) Rizal Yaya
Intellectual Property Right (IPR)
Name Of Product Type of IPR (Patent/brand/etc) Number of Copyright Certificate Issuer Institution
Academic Related Qualification (Such As Expert Staff, Editor, Reviewer, Assessor, Guest Lecturer, Position In The University, Position Outside University Which Are Relevant To Lecturer’s Competencies)
Duration Position
2016 s/d Now Reviewer and Editorial Team - Journal of Islamic Accounting and Business Research http://www.emeraldgrouppublishing.com/products/journals/editorial_team.htm?id=jiabr (Scopus indexed)
2017 s/d Now Reviewer - Journal of Public Procurement (http://pracademics.com/index.php/jopp) (Scopus indexed)
2017 s/d Now Reviewer - International Journal of Islamic and Middle Eastern Finance and Management (http://www.emeraldinsight.com/journal/imefm) (Scopus indexed)
2006 s/d Now Editorial Board - Jurnal Akuntansi dan Investasi
2017 s/d 2021 Dean Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta
2013 s/d 2017 Vice Dean, Student Affairs and Collaboration, Faculty of Economics, Universitas Muhammadiyah Yogyakarta
2004 s/d 2007 Head of Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Yogyakarta
1999 s/d 2001 Secretary of Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Yogyakarta
2006 s/d 2009 Internal Auditor at Muhammadiyah Organization, Yogyakarta Region
2006 s/d Guest Lecturer at Faculty of Economics, Universitas Airlangga - Surabaya, on Principles of Islamic Financial Management Subject, February - June 2006.
1999 s/d 2001 Guest Lecturer at International Program, Faculty of Economics, Universitas Islam Indonesia, 1999-2001. on subject Government Accounting (English as medium of instruction)
Non-Academics (Such As Participation In Social And Community /Business/Government Organisation)
Name of Organization Organization Scope(Local/National/International) Position Year of activities
Islamic Economics Society – Yogyakarta Region Local Vice Chairman 2017-2020
Indonesian Institute of Islamic Economics Experts – Yogyakarta Region Local Adviser 2017 – 2020
Muhammadiyah Zakah Agency National Supervisor 2015 - 2020
2014 Accounting for Islamic Banks –Contemporary Theory and Practices (in Bahasa: Akuntansi Perbankan Syariah-Teori dan Praktik Kontemporer) edisi ke-2, Salemba Empat, Jakarta. Co-authors R Yaya, AE Martawireja, A Abdurahim


2016 Financial Accounting for Local Government (In Bahasa: Akuntansi Keuangan Pemerintah Daerah - Konsep dan Implementasi-Untuk Akademisi dan Praktisi), LP3M UMY, Yogyakarta. Co-authors: S Pratolo, R Yaya, H Sofyani. http://repository.umy.ac.id/handle/123456789/12028



2017 Twelve years of Scottish Schools PPP – are they better value for money? Journal of Public Procurement, Vol. 17 No. 2, pp. 187-228 http://pracademics.com/index.php/jopp/323-jopp-years/jopp-2017/volume-17-number-2-summer-2017/


2017 Whistleblowing and Factors that Affect Intention to Conduct by Civil Servant (In Bahasa: Whistleblowing dan faktor-faktor yang memengaruhi niat melaksanakannya oleh Aparatur Sipil Negara), Jurnal Akuntansi, Vol. 21 No. 3. Pp. 336-350. Nationally Accredited Journal SK No. 1/E/KPT/2015, Co-authors: R Lestari & R Yaya http://ecojoin.org/index.php/EJA/article/view/265


2017 The effect of Corporate Governance Mechanism, Financial Performance and Environment Performance on Islamic Social Disclosure (In Bahasa: Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting), Jurnal Akuntansi dan Investasi, Vol 18 No 2, pp. 163-171. Co-authors: M Kurniawati & R. Yaya http://journal.umy.ac.id/index.php/ai/article/view/2704


2016 Analysis of Bank Internal factors that affect non performing loand based on generalized method of moment (Analisis pengaruh faktor internal bank terhadap non performning loan berdasarkan generalized method of moment), Jurnal Keuangan dan Perbankan, Vol.20 No.3, 2016, pp. 496–506. . Nationally Accredited Journal SK No. 040/P/2014. Co-authors: MS Maryandi, R Yaya, E Supriyono. http://jurnal.unmer.ac.id/index.php/jkdp/article/view/263


2016 Internet Financial Reporting  and factors that affect it on City and Regent Government in Indonesia (Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia), Jurnal Dinamika Akuntansi Dan Bisnis - Vol 3, No 2 pp. 87-101. Co-authors: A Nosihana & R Yaya http://jurnal.unsyiah.ac.id/JDAB/article/view/5389/4479


2016 The effect of Internal Control System on Emotional Quotient on ATC staff (In bahasa: Pengaruh sistem pengendalian manajemen dan kecerdasan emosional terhadap kinerja staff ATC dengan locus of control sebagai variable pemoderasi (Studi Kasus pada Perum LPPNPI AirNav Indonesia)), Jurnal Riset Akuntansi dan Keuangan Indonesia, Vol. 1 No. 1, pp. 35-45. Co-authors: FH Anjumi & R Yaya http://journals.ums.ac.id/index.php/reaksi/article/view/1976
2016 Factors that influence Volume and Portion of Profit Sharing Financing in Islamic Bank in Indonesia (In Bahasa: Faktor-Faktor yang Mempengaruhi Volume dan Porsi Pembiayaan Berbasis Bagi Hasil pada Perbankan Syariah di Indonesia). Jurnal Riset Akuntansi dan Komputerisasi Akuntansi (JRAK) Vol. 7 No. 1, pp. 22-38. Co-authors N Furqaini & R Yaya https://www.neliti.com/id/publications/71674/faktor-faktor-yang-mempengaruhi-volume-dan-porsi-pembiayaan-berbasis-bagi-hasil
2015 Intention of Muslim and non Muslim Customer in Suggesting others to become customer of Islamic Banks (Minat Nasabah Muslim dan Non-Muslim menyarankan orang lain menjadi nasabah bank syariah). Jurnal InFestasi vol. 11 no 1. pp. 83-92. Co-authors: R Yaya & Hilda http://journal.trunojoyo.ac.id/infestasi/article/view/1125/0
2015 Variables that can affect Bonds Rating (In Bahasa: Variabel-Variabel yang dapat Memengaruhi Peringkat Obligasi: (Studi Kasus Perusahaan Non Keuangan dan Non Jasa yang Terdaftar di Bursa Efek Indonesia) http://journal.umy.ac.id/index.php/bti/article/view/2525
2015 The effect of third party fund, level of profit sharing, and non-performing financing on the volume and portion of profit sharing based financing in Islamic Bank (In Bahasa: Pengaruh Dana Pihak Ketiga, Tingkat Bagi Hasil dan Non Performing Financing terhadap Volume dan Porsi Pembiayaan Berbasis Bagi Hasil pada Perbankan Syariah), SHARE Journal of Islamic Economics and Finance 4 (1), LN Annisa & R Yaya https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/754


2014 Public-Private Partnerships: an International Development vis a vis Indo-nesia Experience. Journal of Government and Politics, Vol. 5 No. 2. Nationally accredited journal SK 58/DIKTI/Kep/2013) . http://journal.umy.ac.id/index.php/jsp/article/view/10
2013 Capital Expenditure Allocation for Public Services: Local Government Experiences. Jurnal Akuntansi & Auditing Indonesia,  vol. 17, no. 2, pp 102-114. Nationally accredited journal SK no. 81/DIKTI/Kep./2011). Co-authors: LL Nurhidayati & R Yaya http://jurnal.uii.ac.id/JAAI/article/view/3774


2007 Expectation gap between customer and management on the financial and non-financial information disclosure of Islamic Bank (In Bahasa: Kesenjangan Harapan Antara Nasabah dan Manajemen terhadap Penyampaian Informasi Keuangan dan Non Keuangan Bank Syariah), Jurnal Akuntansi dan Investasi 8 (1), 1-16, R Yaya, A Abdurahim, DA Nugraha http://journal.umy.ac.id/index.php/ai/article/view/503


2006 Perception of Credit Analist in Islamic and Conventional Bank on Accounting in Islamic perspective (Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah)

Jurnal Akuntansi dan Investasi 7 (1), 14-33, (Penulis 1 Husna Alia, Penulis 2 Rizal Yaya)



2005 Socio Religious Settings and the Development of Accounting in Indonesia, Jurnal Akuntansi dan Investasi 6 (1), 56-73. (Mandiri) http://journal.umy.ac.id/index.php/ai/article/view/1012
2005 Malaysian Accounting Review, Vol. 4 No. 1, pp. 75-92. “The Emerging Issues on the Objectives and Characteristics of Islamic Accounting”. Co-Author with Dr. Shahul Hameed of IIU Malaysia http://repository.umy.ac.id/handle/123456789/17747


2017 Governance of Profit and Loss Sharing Financing in Achieving Socio-economic Justice. 3rd IPAFEM conference, 23-24 November 2017, Istanbul, Turkey, University Hasan Kalyoncu Turkey. Co-authors R Yaya & I M Saud http://www.umy.ac.id/dosen-umy-raih-best-paper-di-ipafem-turki.html
2017 The effect of Corporate governance mechanism, financial performance, and environment performance on Islamic Soacial Reporting (In Bahasa: Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting (ISR)  (Studi Empiris pada Perusahaan-Perusahaan yang Termasuk dalam Daftar Efek Syariah (DES) dan Mengikuti PROPER Tahun 2011-2015), 3rd  International Conference on Accounting and Finance (ICAF) 21-22 Februari 2017, Yogyakarta, Universitas Muhammadiyah Yogyakarta, Yogyakarta. Co authors: Mahardika & R Yaya http://repository.umy.ac.id/handle/123456789/13029


2016 What drives conventional insurance companies establish sharia units? 2nd International Conference on Islamic Perspective of Accounting, Finance, Economics and Management (IPAFEM), 17-18 August 2016, Yogyakarta. Universitas Gadjah Mada, Indonesia. Co-authors: F R Azis, M A Adnan & R Yaya http://repository.umy.ac.id/bitstream/handle/123456789/3337/IPAFEM%202016%20-%20What%20makes%20Conventional%20insurance%20AZIS%2C%20ADNAN%2C%20%26%20YAYA.pdf?sequence=1&isAllowed=y


2016 Pengaruh sistem pengendalian manajemen dan kecerdasan emosional terhadap kinerja staff ATC dengan locus of control sebagai variable pemoderasi, International Conference on Accounting and Finance (ICAF) UMY 24-25 Februari 2016, http://repository.umy.ac.id/handle/123456789/2752


2015 Pengaruh Dana Pihak Ketiga, Tingkat Bagi Hasil dan Non Performing Financing terhadap Volume dan Porsi Pembiayaan Berbasis Bagi Hasil

pada Perbankan Syariah di Indonesia, International Conference on Shari’ah Oriented Public Policy in Islamic Economic System (ICOSOPP 2015) 30-31 March 2015, Hermes Palace Hotel,  banda Aceh, joint organized IRTI-IDB Jedah dengan UIN ArRaniri Aceh. Co-authors: LN Annisa & R Yaya.

2015 Carbon Emission Disclosure Practices after Mandatory Disclosure Policy: An Empirical Evidence from Public Listed Companies in Indonesia, Asia Pacific Conference on Accounting and Finance (APCAF) 11-12 Juni 2015, Denpasar, Bali. Universitas Brawijaya & Universitas Udayana. Co-authors, R Yaya, S A Wibowo, A H Bernas &  
2015 Factors affecting liquidity risk at conventional and Islamic banks in Indonesia. International Conference on Accounting and Finance, 18-19 March 2015, Universitas Muhammadiyah Yogyakarta. co-authors: Faisusza Bani & Rizal Yaya.  
2006 An Analysis on Anglo Saxon Corporate Governance Model Based on Islamic Perspective. National Conference II, on Good Corporate Governance held by Universitas Trisakti Jakarta, 24-25 December 2006.  
2006 The Emerging Issues on the Objectives and Characteristics of Islamic Accounting for Islamic Business Organizations and its impact on Indonesia Islamic Accounting Development. International Joint Seminar on Muslim Countries and Development, December 2, 2006 in Yogyakarta. Co-Authors R Yaya and Shahul Hameed  
2005 The Hindsight Information of Lembaga Tabung Haji Annual Report and the Role of Accountant in Managing the Information. International Conference VI on Accounting Commerce and Finance: Islamic Perspective, 29-31 March, 2005, Jakarta. Co-Authors: R Yaya & D Siswantoro  
2004 The Objectives of Islamic Accounting: Perception of Muslim Accounting Academicians in Yogyakarta. International conference on Islam and Accounting: Accounting Theory and Practice for Different Worldview. February 16-17, 2004, Pan Pacific Glenmarie, Kuala Lumpur, Malaysia. held by International Islamic University Malaysia. Co-Authors S Hameed & R Yaya  
2003 Socio Religious Settings and Its Impact on Accounting Academicians, International Conference on Education held by The Association of Southeast Asian Institutions of Higher Learning (ASAIHL), 28 Sept -1 October, 2003, Kinabalu, Malaysia. Co-authors: S Hameed & R Yaya  
2003 Presenter at International Conference on Corporate Governance held by Malaysian Institute of Corporate Governance, August 28-29, 2003, Kuala Lumpur-Malaysia. Paper with the title “The Future of Islamic Corporate Reporting: Lessons from Alternative Western Accounting Reports”. Co-Authors: S Hameed and R Yaya  


Millennium Development Goals, Republika, 24 Oktober 2009

Efficiency on Indonesia Government Budget (in Bahasa Indonesia). Seputar Indonesia, 13 November 2007.

Local Government Financial Accountability (in Bahasa Indonesia), Republika, 29 October 2007

Road Map Islamic Agriculture Bank, Republika, 9 July 2007, (in Bahasa Indonesia)

Quo Vadis the Islamic Economics Education, Kedaulatan Rakyat,14  October 2006 (in Bahasa Indonesia)

The Appropriateness of PSAK no 59 for Islamic Micro Financial Institutions, Media Akuntansi - Indonesian Institute of Accountants vol. 43/year XII/2005 (in Bahasa Indonesia).

Improving the Role of Shariah Supervisory Board, Republika 10 May, 2004 (in Bahasa Indonesia).

Strategy of Developing Islamic Accounting, Republika 1 December 2003 (in Bahasa Indonesia).

Concerning Islamic Central Bank, Republika, 11 July 2003 (in Bahasa Indonesia).

Riba Criteria, Republika, 20 April 2003 (in Bahasa Indonesia).

QSAR Case and the Improvement of Investment Environment, Republika, 18 September 2002 (in Bahasa Indonesia)

Speakers in seminar, training, public lecturer, technical assistant etc
As Speaker
Year Title Of Presentation, Name Of Forum/Event Url/Link Repository UMY/URL Berita
2017 Pendampingan Mereview Naskah Akademik dan Raperda Kewirausahaan DI Yogyakarta http://repository.umy.ac.id/handle/123456789/13034
2017 Risk Management: an Accountability Guide for better Government, 3rd International Conference on Accounting and Finance (ICAF)
2017 Konsep Syariah dalam Organisasi Bisnis, Himpunan Mahasiswa Akuntansi UMY http://repository.umy.ac.id/handle/123456789/13032?show=full
2017 Dasar-Dasar Pembiayaan Bank Syariah, Trainer Program Pendidikan Management Trainee Islamic Banking Batch 4 PT Bank Sinarmas Tbk Unit Syariah http://repository.umy.ac.id/handle/123456789/13510?show=full
2017 Akuntansi Lembaga Amil Zakat Berdasarkan PSAK Syariah No 109 dan PSAK Lain yang Relevan. Training Brevet Zakat, PPA FEB UMY
2016 Challenges of Public Procurement in Indonesia, Seminar on The Public Procurement for Social Justice, Jusuf Kalla School of Government
2016 The Challenges and Opportunities of ASEAN Economic Community http://repository.umy.ac.id/handle/123456789/3126
2016 Prospek dan Tantangan Penerapan Akuntansi Syariah di Indonesia dan Dunia Global. Seminar Nasional Akuntansi Syariah, Universitas Dharma Andalas, Sumatera Barat. (Speaker) http://repository.umy.ac.id/handle/123456789/3134
2016 Kurikulum dan Pembelajaran Akuntansi Syariah, Universitas Dharma Andalas, Sumatera Barat. (Speaker) http://repository.umy.ac.id/handle/123456789/3180
2015 The Development of Islamic Accounting in Indonesia, International Seminar on Islamic Accounting, UMY 10 March 2015 (Speaker)
2015 Guest Lecturer, Universiti Sains Islam Malaysia 12 Nov 2015
As Participant
Year Title Of Presentation, Name Of Forum/Event Url/Link Repository UMY/URL Berita