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All Journal Journal of Islamic Accounting and Finance Research Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi
Nurianah, Nurianah
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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WHAT IS EARNING MANAGEMENT IN SHARIA BANK LOWER THAN CONVENTIONAL BANK? Nurianah, Nurianah
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.025 KB) | DOI: 10.21580/jiafr.2019.1.1.3730

Abstract

Purpose - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia.Method - This study use pooled data regression analysis and independent sample t-test to test the level of earning management between Islamic banks and non-Islamic banks. We use sample of Islamic banks and non-Islamic banks in Indonesia in the year 2009-2013.Result - We find the Islamic banks employ less earning management than non-Islamic banks. The results show that, as hypothesised, Islamic banks status has a significant negative association with earning management in regression model. This Suggest that Islamic banks have lower discressionary accrual than non-Islamic banks ans Islamic ethics palys monitoring role in reducing managerial opportunistic behaviors to manage earnings by discretionary accruals.Implication - At least the sample in this study was due to the limited number of Islamic banks and conventional banks in Indonesia. The discretionary accrual model used in this study may not be able to detect earnings management properly, so that there is a need to readjust other models related to earnings management.Originality - Earnings management has become a global issue, but for Islamic banking based on religious principles, the practice of earnings management can be minimized or eliminated. Then provide information about the high and low earnings management in banks, especially Islamic and conventional banking in Indonesia.
What is earning management in sharia bank lower than conventional bank? Nurianah, Nurianah
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3730

Abstract

Purpose - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia.Method - This study use pooled data regression analysis and independent sample t-test to test the level of earning management between Islamic banks and non-Islamic banks. We use sample of Islamic banks and non-Islamic banks in Indonesia in the year 2009-2013.Result - We find the Islamic banks employ less earning management than non-Islamic banks. The results show that, as hypothesised, Islamic banks status has a significant negative association with earning management in regression model. This Suggest that Islamic banks have lower discressionary accrual than non-Islamic banks ans Islamic ethics palys monitoring role in reducing managerial opportunistic behaviors to manage earnings by discretionary accruals.Implication - At least the sample in this study was due to the limited number of Islamic banks and conventional banks in Indonesia. The discretionary accrual model used in this study may not be able to detect earnings management properly, so that there is a need to readjust other models related to earnings management.Originality - Earnings management has become a global issue, but for Islamic banking based on religious principles, the practice of earnings management can be minimized or eliminated. Then provide information about the high and low earnings management in banks, especially Islamic and conventional banking in Indonesia.
Developing Measurement of Holistic Islamic Religiosity in Indonesia Islamic Banks’ Consumer: A Mixed Method Study Christiyanto, Wenda Wahyu; Gaffar, Vanessa; Nurali , Nurali; Kurniawan, Indra; Zuhroh, Siti; Anwar, Resa Nurlaela; Nurianah, Nurianah
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 16 No. 2 (2025): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v16i2.5476

Abstract

The purpose of this study is to explore religiosity indicators which are then confirmed to measure the holistic Islamic religiosity variable. This study uses a mixed method, exploratory sequential design. The qualitative method is carried out with a systematic literature review, with 76 articles in the final selection process. The quantitative method is carried out by collecting data from 403 Islamic Bank customers in Indonesia using a numeric scale questionnaire, and analyzed using exploratory factor analysis (SPSS) and confirmatory factor analysis (AMOS) techniques. The findings in this study indicate that holistic Islamic religiosity can be measured by 2 dimensions (faith and piety), consisting of 4 indicators (faith dimensions) and 3 indicators (piety dimensions). This study focuses on Islamic Bank customers in the Jakarta, West Java and East Java areas. Further research is expected to confirm this measurement in other regions and other wider business sectors, so that the level of generalization can be even wider. The measurement of the Holistic Islamic Religiosity variable can be used as a reference by researchers who involve religiosity variables in their research, especially in consumer behavior research with an Islamic theme. 
Pemberdayaan Bumdes Maju Makmur Melalui Pendampingan Administratif Untuk Mewujudkan Good Governance Di Desa Mojokrapak Sucipto, Beni; Susilo, Dwi Ermayanti; Nurianah, Nurianah; Arrahima, Irea
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 3 No 1 (2026): Maret
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v3i1.8735

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelolaan Badan Usaha Milik Desa (BUMDes Maju Makmur) melalui pendampingan administratif guna mewujudkan prinsip good governance di Desa Mojokrapak. Permasalahan utama yang dihadapi BUMDes Maju Makmur meliputi rendahnya pemahaman pengelola terhadap administrasi kelembagaan, pencatatan keuangan yang belum tertib, serta belum optimalnya transparansi dan akuntabilitas dalam pengelolaan usaha desa. Metode pelaksanaan kegiatan meliputi tahap identifikasi kebutuhan, sosialisasi, pelatihan, serta pendampingan intensif dalam penyusunan dokumen administrasi seperti laporan keuangan, buku kas, dan arsip kelembagaan. Selain itu, dilakukan evaluasi secara berkala untuk mengukur tingkat pemahaman dan implementasi hasil pendampingan. Hasil kegiatan menunjukkan adanya peningkatan kemampuan pengelola BUMDes Maju Makmur dalam menyusun administrasi yang sistematis dan sesuai dengan prinsip tata kelola yang baik. Hal ini ditandai dengan tersusunnya dokumen administrasi yang lebih rapi, transparan, dan mudah diakses oleh pihak terkait. Dengan demikian, pendampingan administratif ini berkontribusi dalam memperkuat tata kelola BUMDes Maju Makmur yang profesional dan berkelanjutan. Kegiatan ini diharapkan dapat menjadi model pemberdayaan yang dapat direplikasi pada desa lain dengan permasalahan serupa.
Micro-Resilience Fund: Model Tata Kelola Permodalan Berbasis Pkk Untuk Mitigasi Bencana Hidrometeorologi Banjir Dan Angin Kencang Di Desa Mojokrapak - Jombang Arrahima, Irea; Sucipto, Beni; Nurianah, Nurianah
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 3 No 1 (2026): Maret
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v3i1.8736

Abstract

Peningkatan intensitas hujan deras dan angin kencang sebagai bagian dari bencana hidrometeorologi telah meningkatkan kerentanan ekonomi masyarakat di tingkat komunitas. Di Desa Mojokrapak, kejadian banjir dan angin kencang menyebabkan kerusakan fasilitas umum berupa atap mushola, yang penanganannya masih bersifat reaktif melalui gotong royong warga dan dana desa yang dikumpulkan setelah kejadian. Kondisi ini menunjukkan belum adanya sistem kesiapsiagaan finansial yang terstruktur di tingkat komunitas. Kegiatan pengabdian ini bertujuan untuk mengembangkan dan mengimplementasikan Micro-Resilience Fund (MRF) sebagai model tata kelola permodalan berbasis PKK dalam mitigasi bencana hidrometeorologi. Pendekatan yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan penyuluhan lisan kepada anggota PKK. Hasil kegiatan menunjukkan meningkatnya pemahaman anggota PKK terhadap urgensi dana mitigasi, serta kesiapan dalam mengelola dana gotong royong berbasis komunitas. Model MRF menjadi solusi preventif yang mendorong kesiapsiagaan finansial sebelum terjadinya bencana.
Penguatan Tata Kelola Administrasi Koperasi Merah Putih Untuk Mendorong Transparansi Laporan Keuangan Di Desa Mojokrapak Nurianah, Nurianah; Sucipto, Beni; Arahima, Irea
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 3 No 1 (2026): Maret
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v3i1.8738

Abstract

Koperasi desa memiliki peran penting dalam meningkatkan kesejahteraan masyarakat melalui penguatan ekonomi berbasis komunitas. Namun, permasalahan tata kelola administrasi dan rendahnya transparansi laporan keuangan masih menjadi kendala utama dalam pengelolaan koperasi di tingkat desa. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas pengelolaan administrasi dan mendorong transparansi laporan keuangan pada Koperasi Merah Putih di Desa Mojokrapak, Kabupaten Jombang. Metode yang digunakan meliputi observasi awal, pelatihan, dan pendampingan langsung kepada pengurus koperasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pengurus dalam pencatatan administrasi, tersusunnya laporan keuangan sederhana, serta meningkatnya transparansi kepada anggota koperasi. Program ini juga berdampak pada meningkatnya kepercayaan anggota terhadap pengelolaan koperasi. Dengan demikian, penguatan tata kelola administrasi terbukti menjadi strategi efektif dalam meningkatkan kualitas pengelolaan koperasi desa.
Co-Authors Arahima, Irea Indra Kurniawan Irea Arrahima Nurali, Nurali Resa Nurlaela Anwar Sucipto, Beni Susilo, Dwi Ermayanti Vanessa Gaffar Wenda Wahyu Christiyanto Zuhroh, Siti