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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Pelita: Jurnal Pengabdian kepada Masyarakat JAS (Jurnal Akuntansi Syariah)
Santoso, Arif Lukman
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Determinan Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia Santoso, Arif Lukman; Dhiyaul-Haq, Zaki Murtadho
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i2.6421

Abstract

This study aims to examine the determinants of the disclosure of Islamic Social Reporting (ISR) in the Indonesian Islamic banking industry. We used profitability, award and type of ownership as the determinants of Islamic Social Reporting. Profitability was proxied by the ROA, while the award was identified by a number of awards for CSR performance for one year, and the type of ownership was classified into four: government, family, foreign, and institutional ownership. The samples were Islamic banks (IB) in Indonesia, which had published annual report for the period of 2010-2014. The data were 53 annual reports of 12 IBs. Hypotheses were tested using multiple linear regression analysis. The results showed that profitability, award, and the type of ownership partially did not affect the disclosure of ISR. Further analysis was conducted to test the effect of all the variables on each theme in the index ISR. The results indicated that award had a positive effect on the social and corporate governance themes, and lastly type of ownership had an effect on the financial, product, human resources, social and governance themes.
Do Islamic Financial Resources Affect Profitability Of Islamic Banking? Falikhatun, Falikhatun; Widaningrum, Rahma; Santoso, Arif Lukman
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2187

Abstract

This study aims to obtain empirical evidence of the influence of Islamic financial resources on the profitability of Islamic banking. Profitability is measured using several ratios, namely return on assets (ROA) and net profit margin (NPM), while the Islamic financial resources used in this study include temporary syirkah fund (TSF), non-performing financing (NPF), asset turnover ratio (ATR), and debt-to-equity ratio (DER). The population of this study is Islamic banking from some member countries of the Organization of Islamic Cooperation (OIC), such as Indonesia, Saudi Arabia, Kuwait, the United Arab Emirates, and Qatar. The research sample used purposive sampling, while the data analysis technique was multiple linear regression. The selected samples were 25 Islamic banks from 2013-2021, and 213 observation data were produced. The results of this study indicate that TSF, NPF, ATR, and DER simultaneously affect the profitability of Islamic banking. However, for partial testing, TSF, NPF, and DER negatively affect profitability, while ATR positively affects profitability. The implications of this study theoretically can be used to add references related to signaling theory in analyzing the phenomenon of fluctuations in Islamic banking profitability. This study has practical implications for Islamic banking management as a reference for utilizing Islamic financial resources following the characteristics of Islamic banking businesses in Indonesia, Saudi Arabia, Kuwait, Qatar, and the United Arab Emirates.
Pendampingan Penyusunan Laporan Keuangan Masjid Istiqomah Perum Griya Wonorejo Karanganyar Santoso, Arif Lukman; Falikhatun, Falikhatun; Tirtoprojo, Susanto; Hasim, Hasim
Pelita: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): Pelita: Jurnal Pengabdian kepada Masyarakat
Publisher : Perkumpulan Kualitama Edukatika Indonesia

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Abstract

This community service project aimed to enhance the financial accountability and transparency of Masjid Istiqomah by implementing proper financial reporting standards. The specific objectives were to: 1) Identify and inventory the mosque's assets and financial transactions, 2) Provide training and mentoring on applying Indonesian financial accounting standards for non-profit organizations (ISAK 35) and sharia-compliant philanthropy (PSAK 409), and 3) Assist the mosque's treasurer in preparing a complete set of financial statements for accountability to the congregation. The project employed the Participatory Rural Appraisal (PRA) method, focusing on collaborative mentorship. The execution was conducted in phases: a Focus Group Discussion (FGD) for initial assessment, an asset identification and data collection phase, a series of technical workshops and intensive mentoring sessions on preparing financial statements, and a finalization phase. The activities were carried out by a team of lecturers and students from UNS, working directly with the mosque's treasury officials. The project successfully produced Masjid Istiqomah's first complete set of financial statements for the period January 1 - June 30, 2025. The outputs include: a Statement of Financial Position, a Statement of Activities, a Statement of Changes in Net Assets, and Notes to the Financial Statements. Furthermore, the competence of the mosque's treasurer in understanding and practicing sharia-based financial recording and reporting was significantly improved. A simple Standard Operating Procedure (SOP) for ongoing bookkeeping was also established. This project provides significant practical value by transforming the mosque's financial management from simple cash notes to a standardized, transparent, and accountable system. It strengthens the mosque's social trust (legitimacy) by enabling clear financial accountability to its stakeholders (the congregation). The project also serves as a practical model for other mosques and non-profit organizations seeking to implement ISAK 335 and PSAK 409, demonstrating how academic knowledge can be directly applied to solve real-world community problems. The novelty of this work lies in its focused, hands-on application of complex sharia accounting standards (PSAK 409 and ISAK 335) within the specific, often overlooked context of a local mosque. While these standards exist theoretically, their practical implementation at the grassroots level is limited. This project bridges that gap by translating accounting theory into a simple, manageable framework for non-accountant mosque officials, ensuring both religious compliance (sharia principles) and financial accountability. The participatory mentorship model ensures the solution is sustainable and owned by the community.
Co-Authors Dhiyaul-Haq, Zaki Murtadho Falikhatun Falikhatun, Falikhatun Hasim Hasim Tirtoprojo, Susanto Widaningrum, Rahma