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All Journal Jurnal Akuntansi dan Governance Media Resonansi Pengabdian Masyarakat
Fitri Awaliyah
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance

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PENGENALAN PRAKTIK OPERASIONAL PERBANKAN SYARIAH DENGAN BIT SYSTEM DI SMK MUHAMMADIYAH 1 CIPUTAT Agus Hendrawan; Januar Taufan; Bobby Fisher; Dewi Puji Rahayu; Juita Tanjung; Septi Wulandari Chairina; Dahlia Tri Anggraini; Salma Sabika; Fitri Awaliyah
Media Resonansi Pengabdian Masyarakat Vol 1, No 2 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

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Abstract

Sektor perbankan merupakan tumpuan perekonomian Indonesia dengan kegiatan menghimpun dan menyalurkan dana dari dan kepada masyarakat. Perbankan didukung oleh teknologi informasi yang canggih demi kenyamanan nasabah dalam bertransaksi. SMK merupakan lembaga yang dapat meningkatkan wawasan dan kemampuan siswa untuk siap bekerja. Bukan hanya teori namun juga praktik harus dipelajari di dalamnya. Tim PkM FEB UMJ melaksanakan workshop dengan tema “Pengenalan Praktik Operasional Perbankan Syariah Dengan BIT Saadiqin System di SMK Muhammadiyah 1 Ciputat” yang bertujuan agar siswa/I menadapt pengetahuan tambahan tentang praktik input transaksi pada core banking system. Program ini mendapat dukungan dari seluruh civitas akademika SMK Muhammadiyah 1 Ciputat dan akan dilakukan secara kontinue dengan materi yang bervariasi. Kegiatan ini merupakan implementasi program Merdeka Belajar pemerintah di mana pembelajaran dapat dilakukan di mana saja dengan pembimbing yang berasal dari instansi yang berbeda.Kata kunci : Operasional Perbankan Syariah, BIT Saadiqin System, SMK, Merdeka Belajar
Audit Judgment dan Kegagalan Risiko Deteksi Fitri Awaliyah; M. Nur A. Birton
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.181-218

Abstract

Objectives: First, to identify and analyze the negative impacts of audit judgment based on four aspects of detection risk. Second, to classify these impacts into dharuriyyah, hajiyyah, and tahsiniyyah mafsadah to explain their urgency and ethical implications.Design/method/approach: The study adopts a qualitative, tawhid-based paradigm using semi-structured interviews with auditors from five public accounting firms. Data are analyzed through Braun and Clarke’s thematic analysis, with Ibn Ashur’s mafsadah serving as the primary interpretive framework.Results/findings: The analysis identifies thirteen core themes that shape audit risk detection. Limitations within these themes are shown to increase the likelihood of undetected material misstatements.Theoretical contribution: This study enriches the audit judgment literature by integrating Ibn Ashur’s mafsadah into detection risk analysis, framing audit failure as not only a technical issue but also an ethical and social problem with systemic implications.Practical contribution: The findings highlight the need to strengthen technical competence, audit procedures, sampling, and the assessment of financial reporting complexity to enhance detection risk. These insights are relevant for audit firms, regulators, and professional bodies in formulating standards-compliant policies that safeguard the public.Limitations: The qualitative scope and limited number of informants constrain generalizability, the use of Ibn Ashur’s mafsadah entails interpretive subjectivity.
Co-Authors Agus Hendrawan Bobby Fisher Dahlia Tri Anggraini Dewi Puji Rahayu Januar Taufan Juita Tanjung Muhammad Nur A. Birton Salma Sabika Septi Wulandari Chairina