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All Journal Al-Mal:Jurnal Akuntansi dan Keuangan Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam El-Qish: Journal of Islamic Economics AKUNSIKA: Jurnal Akuntansi dan Keuangan Pengabdian Jurnal Abdimas J-ISCAN : Journal of Islamic Accounting Research Aktsar: Jurnal Akuntansi Syariah Tawazun: Journal of Sharia Economic Law
Surepno, Surepno
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Implementation Digital Financial Reports Using The Application For SIAPIK Contruction By Bank Indonesia Oktavia, Lisa; Khusna, Putri Hidayatul; Surepno, Surepno
Pengabdian: Jurnal Abdimas Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/abdimas.v2i2.427

Abstract

The development of industrial technology In this era, the Indonesian economy progressed. However, there are still many MSMEs that fail to take advantage of current technological developments to manage their business management, especially financial management. Small, medium and micro businesses generally pay little attention to detailed and clear financial reports. Therefore, this research is expected to provide a reference for MSMEs to prepare financial reports. The purpose of this study is to provide an overview of the use of web-based and Android-based digital financial applications for financial management, especially daily financial reports with categories of sources of income and sources of expenditure. The implementation method is carried out in three ways, namely the MSMEs assisted KTNA 2 method, the training method and the mentoring method. This study aims to utilize digital finance to develop financial management in the KTNA assisted SIAPIK application. The results of the study show that MSMEs in Kudus Regency still don't know much about digital finance. Financial bookkeeping carried out by KTNA 2 assisted MSMEs is still done manually, namely bookkeeping written in a book. Based on the results of the dedication, research found that MSMEs KTNA 2 Kudus Regency did not understand digital finance. Bookkeeping of MSMEs finance assisted by KTNA 2 is always done manually and recorded in the books. Therefore, one of Bank Indonesia's assistance programs for KTNA 2 assisted MSMEs is implementing and teaching digital finance through the SIAPIK application.
Sharia Financial Literacy and the Concept of Sharia Economics Curriculum Development Subchanifa, Dian Pujiatma Vera; Surepno, Surepno
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.5190

Abstract

This research aims to analyse the level of economic literacy and Islamic finance as well as formulate concepts for sharia economics curriculum development. The research method uses a quantitative approach. A quantitative approach through questionnaires to measure the level of sharia financial literacy and obtain an overview of curriculum development models in schools. This research measures the Sharia Financial Literacy Level of High School Students and Teachers in Kudus Regency with sample data of 17 teachers and 152 students from five state high schools in Kudus Regency. From the analysis results, the financial literacy level of students and teachers falls into the sufficiently literate category. However, in terms of sharia insurance literacy, it is in the less literate category. Meanwhile, curriculum development provides an overview of development models with several approaches. The first approach is through socialisation and education; the second approach is by including Islamic economics subjects into the curriculum content structure, especially the Social Sciences department; the third approach is the application of contextual learning, namely students learn in theory and also in real practice in Islamic financial institutions; and the fourth approach is teaching Islamic accounting at school.
Analisis Kesesuaian Perlakuan Akuntansi Murabahah Berdasarkan PSAK 102 Di BMT Usaha Artha Sejahtera Surepno, Surepno; Inayah, Nurul
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 3 No. 1 (2022): Juni 2022
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v3i1.10812

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi murabahah pada BMT Usaha Artha Sejahtera yang disesuaikan dengan PSAK 102. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan terdiri dari wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa masih ada perlakuan akuntansi yang belum sepenuhnya sesuai dengan PSAK”102 yaitu saat terjadi pengakuan dan pengukuran aset murabahah BMT Usaha Artha Sejahtera“tidak melakukan pengakuan aset murabahah sebesar harga perolehan barang, tidak menggunakan rumus tertentu dalam menentukan margin murabahah, BMT”tidak mengenakan denda kepada nasabah tetapi memberikan surat teguran sesuai dengan kebijakan pihak BMT. Keterbatasan pada penelitian ini yaitu objek pengamatan penelitian terfokus pada BMT sehingga membuka peluang bagi peneliti selanjutnya untuk menambahkan objek yang lebih luas. Implikasi Pada penelitian ini yaitu penyajian“piutang murabahah tidak disajikan di neraca sebesar nilai bersih yang dapat”direalisasikan, tetapi“menjadi satu dengan akad piutang yang lainnya sebagai piutang”dan pembiayaan,“margin murabahah tangguhan tidak diungkapkan sebagai pengurang piutang murabahah, namun dicatat sebagai piutang dan pembiayaan dan pihak BMT tidak mengungkapkan margin murabahah, namun diungkapkan jadi satu dengan akad pembiayaan yang lainnya sebagai bagi hasil”pembiayaan.
The Effect of Profitability, Independent Commissioner, Audit Committee, and Managerial Ownership on Disclosure of Islamic Corporate Social Responsibility Surepno, Surepno; Ermia Wirdamita, Zunaefa
El-Qish: Journal of Islamic Economics Vol. 2 No. 1 (2022): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability, independent commissioners, audit committees, and managerial ownership on the disclosure of Islamic Corporate Social Responsibility in health sector companies. This type of research is a quantitative study with a population of health sector companies listed on the Indonesian Sharia Stick Index (ISSI) in 2018-2020. Determination of the sample in this study using purposive sampling method with pretermined criteria, in order to obtain 13 of 23 companies in the health sector. The research period was 5 years, so that 39 samples were obtained. The analytical methods used include descriptive statistics, classical assumption test, multiple linear regression analysis test, and hypothesis test. The results show that simultaneously the variables of profitability, independent commissioners, audit committees, and managerial ownership have an effect on the disclosure of Islamic Corporate Social Responsibility. While partially, the independent commissioner variable has an effect on the disclosure of Islamic Corporate Social Responsibility in health sector companies listed. The variables of profitability, audit committees, and managerial ownership have no effect on the disclosure of Islamic Corporate Social Responsibility in health sector companies listed on the Indonesian Sharia Stock Index (ISSI) in 2018-2020.
The Effect of Sustainability Report Disclosure on Company Value with Profitability as Moderating Variables in Indonesian Companies Asia Sustainability Reporting Award Recipient Rating Sukmawanti , Eprila Harmi; Vera Subchanifa, Dian Pujiatma; Surepno, Surepno
El-Qish: Journal of Islamic Economics Vol. 2 No. 1 (2022): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v2i1.4149.2022

Abstract

This study aims to determine the effect of sustainability report disclosure on firm value with profitability as a moderating variable in Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award. In this study, the researcher uses a quantitative approach with a population of Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award. Determination of the sample in this study using purposive sampling technique, in order to obtain 13 of 67 companies. The research period was 3 years, so that 39 samples were obtained. The analytical method used is descriptive statistics, classical assumption test (residual normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), linear regression analysis test using the MRA method, and hypothesis testing (coefficient of determination test and t test). The results of the study show that the disclosure of sustainability reports does not significantly affect the value of companies in Indonesian companies that receive the Asia Sustainability Reporting Rating (ASSRAT) award in 2019-2021. The results of this study also show that profitability as a moderating variable can strengthen the relationship between sustainability report disclosures and the value of Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award.
THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, ISLAMICITY PERFORMANCE INDEX ON THE PROFITABILITY ISLAMIC BANK IN INDONESIA Surepno, Surepno; Qoes Atieq , Muhammad
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 2 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v7i2.7036

Abstract

This study aims to analyze the influence of Islamic Corporate Governance (ICG), Intellectual Capital (IC) and Islamicity Performance Index (IPI) to profitability of Islamic Banks in Indonesia. Research this is type study quantitative with population used​ as many as 14 Islamic Commercial Banks in Indonesia. The selection method sample use purposive sampling and obtained 9 samples of Islamic Commercial Banks that meet the requirements criteria. Data analysis techniques in study This use analysis statistics descriptive, analysis multiple linear regression and testing hypothesis. The results obtained show Islamic Corporate Governance which is proxied by the disclosure of the Structure and Working Mechanism of the Sharia Supervisory Board (SSB), the Structure and working mechanism of the Board of Directors and SSB have an impact on the performance of Islamic Banks. Intellectual Capital partially has no effect on the profitability level of Islamic Banks. This means Intellectual Capital not yet able to provide value Added on expenses for Human Resources Capital, Customer Capital and Structural Capital so as to be able to improve performance finance proxied by ROA. Islamicity performance index proxied by EDR and profit sharing significantly influence the profitability of Islamic Commercial Banks, while other proxies proved insignificant.
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index Surepno, Surepno; Cahya, Bayu Tri; Andriani, Asih; Marpaung, Muslim
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.12374

Abstract

This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index. fraud pentagon has five elements there is pressure, opportunity, rationalization, competence (competence/ability), and arrogance. This research is a quantitative study using logistic regression analysis methods with SPSS tools. The results showed that fraud pentagon with five elements can influence the occurrence of fraudulent financial reporting in companies incorporated in the Jakarta Islamic Index. But among the five elements are pressure, opportunity, rationalization, competence (competency /ability), the element of arrogance does not have a significant effect on the occurrence of fraudulent financial reporting.
Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah Surepno, Surepno; Minoto, Minoto
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.4079

Abstract

This study aims to analyze and obtain empirical evidence of the contribution of Good Corporate Governance on return on assets (ROA) as a proxy of sharia banking profitability in the period of 2010-2016. Populations of this research are sharia commercial bank registered in Bank Indonesia in the period of 2010 to 2016. By using purposive sampling technique, there are 7 sharia banks from 13 sharia banks in Indonesia during the period of 2010-2016. Furthermore, research data is obtained from GCG reports that have been published by sharia banking in the period of 2010-2016. The data is analyzed by descriptive analysis and regression analysis. Results show that GCG not contribution for profitability proxied by ROA. Based on the results, it can be concluded that Good Corporate Governance does not affect the profitability of sharia banking. Good Corporate Governance in sharia banking is still not effective and efficient as described by high remuneration and special facilities received by the board in sharia banking.
Pengaruh Nilai Tukar, Tingkat Pertumbuhan Ekonomi, Dan Tingkat Inflasi Terhadap Jakarta Islamic Index Surepno, Surepno; Agustina, Aqinatul Munawaroh; Naim, Abdul Haris
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5932

Abstract

The purpose of this study was to analyze the effect of the rupiah exchange rate, economic growth and inflation on the Jakarta Islamic Index. This type of research is quantitative research with secondary data sources. The sampling method uses purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partially the rupiah exchange rate has a significant effect on the Jakarta Islamic Index while economic growth and inflation have no significant effect on the Jakarta Islamic Index. Simultaneously variables of the rupiah exchange rate, economic growth, and inflation significantly influence the Jakarta Islamic Index.
Menakar Tingkat Skeptisme Wajib Pajak Usaha Mikro Kecil dan Menengah Rochman, Muhammad Fuyudlur; Surepno, Surepno
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.25266

Abstract

This study aims to identify the skepticism behavior of taxpayers that indicate tax compliance. This study uses the qualitative method of field research with interview as a research instrument. The case study is the taxpayers in Jepangpakis, with KPP Pratama Kudus, Jepang Pakis Government, and the taxpayers as research subject. The analysis research identifies that skepticism behavior of the taxpayers has different doses. The identify tells at least three different skepticism types, that is not-skeptic, medium skeptic, and quite serious skepticism. The abundance of the skepticism shows the connection with Tax compliance Theory by Alligham and Sandmo. Even though there is a lot of skepticism, there is no indication of low taxpayers’ compliance because of taxpayer’s intentions. That case shows the connection with Theory Planned Behavior (TPB) by Ajzen.
Co-Authors Agustina, Aqinatul Munawaroh Andriani, Asih Atieq, Muhammad Qoes Bayu Tri Cahya Ermia Wirdamita, Zunaefa Khusna, Putri Hidayatul Minoto, Minoto Muslim Marpaung Naim, Abdul Haris Nurul Inayah Oktavia, Lisa Rochman, Muhammad Fuyudlur Subchanifa, Dian Pujiatma Vera Sukmawanti , Eprila Harmi