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All Journal Hasanuddin Economics and Business Review Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Tawshiyah: Jurnal Sosial Keagamaan dan Pendidikan Islam Velocity: Journal of Sharia Finance and Banking El-Qish: Journal of Islamic Economics Journal of Islamic Economics and Finance Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat JIFA (Journal of Islamic Finance and Accounting)
Mubtadi, Novendi Arkham
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN INDIVIDU MELAKUKAN FRAUD DALAM PERSPEKTIF FRAUD PENTAGON BERDASARKAN PERSEPSI PEGAWAI INSTANSI PEMERINTAHAN KABUPATEN BREBES Maulana, Rizki; Mubtadi, Novendi Arkham
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

This study aims to examine the effect of fraud pentagon on fraud at government sector in Brebes regency. The population of this study is all employess at government in Brebes regency. The sample selection is conducted through purposive sampling method. The total sample is 110 respondens. The analysis method used in this study is multiple regression analysis. The results of this study show that leadership style has a negative and significant effect  on fraud in government, internal control system has a positive and significant effect on fraud in government, organizational culture has a negative and significant effect on fraud in government, individual morality has no effect on fraud in government, competence has a positive and significant effect on fraud in government, and dualism of position has a positive and significant effect on fraud in government.
Analisis Peran Pembiayaan Lembaga Keuangan Syariah pada Sektor Pertanian di Kabupaten Brebes Nurlaeli, Fenti; Mubtadi, Novendi Arkham; Abdilah, Alya Isni
Velocity: Journal of Sharia Finance and Banking Vol 1 No 2 (2021): November 2021
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.381 KB) | DOI: 10.28918/velocity.v1i2.4295

Abstract

Islamic financial institution have a princip of balanced (tawazun) with do business and social activity. This research aims to analyze the role of Islamic financial Institution on financing for the agricultural sector in Brebes Central Java Province, to analyze the obstacle and the potential product which is financially granted by Islamic financial Institution for the agricultural sector. This research took explorative-qualitative approach to find more and depth on another possibility of the problem of object research. The informants was taken from three Islamic financial Institutions in Brebes regency. The result shows the role of Islamic financial institution is not maximal. This is because (1) agricultural sector depends on the nature (2) Islamic financial Institution as a trustee. The potential of Islamic financial institution is on the availability of financial contract such as murobahah, musawamah, salam, muzara’ah and tawaruq.
Efektivitas Penyaluran Zakat di Indonesia: Pendekatan Rasio Keuangan dan Sharia Enterprise Theory Mubtadi, Novendi Arkham; abidin, rohmad; Ayun, Qurrota
JIEF : Journal of Islamic Economics and Finance Vol 1 No 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.157 KB) | DOI: 10.28918/jief.v1i2.3693

Abstract

The purpose of this study is to determine the level of effectiveness of zakat distribution in Indonesia with the financial ratio approach and Sharia Enterprise Theory. This study uses a combination of qualitative and quantitative methods. The object used in this research is the financial statements of 41 Zakat Institutions in the post-positive Zakat Core Principles (ZCP). This study uses financial ratio analysis, namely the activity ratio. The results of calculating the Allocation to Collection Ratio (ACR) in 41 Zakat Institutions in Indonesia show that the Zakat Institutions is very effective in distributing the collected zakat funds. In connection with the Sharia Enterprise Theory, the results indicate that the Zakat Institutions has implemented the concept of hablumminallah and hablumminannas which explains that zakat funds are asnaf rights so that all zakat funds collected must be channeled optimally. Besides that, mustahiq will certainly feel more satisfied when their rights are channeled in the right time.
Millenial Youth Assistance in an Effort to Increase Arabic Terms Knowledge towards Sharia Banking Product Contracts Adinugraha, Hendri Hermawan; Mashudi, Mashudi; Mubtadi, Novendi Arkham
Tawshiyah: Jurnal Sosial Keagaman dan Pendidikan Islam Vol. 16 No. 1 (2021): Tawshiyah Vol. 16, No. 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/taw.v16i1.1616

Abstract

The formulation of the problem raised in this study is how the application of semiotization to Islamic banking products among millennial teenagers who incidentally are customers and prospective customers of Islamic banking?, and what are the results after semiotics are educated and socialized to them?. The purpose of this service is to educate how to easily understand Arabic terms in Islamic banking product contracts using the semiotic method among millennial youth who are in fact customers and prospective customers of Islamic banking. The method used in this service is education, outreach, and mentoring to millennial youth regarding Arabic terms on Islamic banking product contracts as an effort to increase knowledge of Arabic terms on Islamic banking product contracts. The findings of this dedication are expected to provide academic contributions and increase scientific hazanah in the field of innovation in understanding Islamic banking products using semiotization so that it is easily understood by the general public, especially by customers and prospective customers of Islamic banking millennial youth, and can be used as a reference or reference for academics and academics, general public.
Pelatihan Digital Entrepreneur (Digipreneur) pada Pemuda Muhammadiyah Pemalang Effendi, Bahtiar; Adinugraha, Hendri Hermawan; Adiwinarto, Wahid Wachyu; Mubtadi, Novendi Arkham
Irajagaddhita Vol. 2 No. 1 (2024): Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/irajagaddhita.v2i1.570

Abstract

Problem yang menjadi bahasan utama dalam kegiatan pengabdian ini adalah minimnya edukasi yang diperoleh Pemuda Muhammadiyah dalam mengembangan usaha yang ditekuni anggotanya. Karenanya kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan dan meningkatkan jiwa kewirausahaan di Pemuda Muhammadiyah Pemalang. Sasaran kegiatan pengabdian ini adalah Pemuda Muhammadiyah yang ada di Pemalang yang berjumlah 50 orang. Metode pelaksanaan kegiatan dilakukan menggunakan pendekatan pelatihan serta mengkombinasikan dengan diskusi dan praktik. Hasil dari kegiatan pengabdian ini menunjukkan bahwa peserta bisa mengikuti tahapan-tahapan pelatihan digipreneur dengan baik. Melalui pelatihan digipreneur peserta mengetahui mengenai dasar-dasar memulai menjadi pengusaha di dunia digital seperti melakukan riset pasar-pasar potensial yang ada di internet, melakukan setting media sosial agar lebih banyak dikunjungi dan menarik minat pengunjung, kemudian juga melalui praktik secara langsung peserta bisa menggunakan media sosial yang mereka miliki untuk lebih fokus pada pencapaian target-target penjualan melalui promosi dan penawaran online dengan menggunakan flyer promosi yang menarik.
Personal Prophetic Leadership, Sharia Compliance, and Islamic Corporate Governance: Sharia Banking Fraud Prevention Efforts Mubtadi, Novendi Arkham; Adinugraha, Hendri Hermawan
El-Qish: Journal of Islamic Economics Vol. 2 No. 2 (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.v2i2.1797.2022

Abstract

This study aims to discuss the chances of developing the concept of prophetic leadership, sharia compliance, and Islamic corporate governance can be linked as very important elements in preventing fraud in Islamic commercial banks. This type of research conducted in this research is qualitative research. The data collection technique used is literature study by collecting information and data with the help of various materials in the library such as documents, books, journals, notes, or by internet searching. The data analysis method using inductive and deductive thinking frameworks. The result of this study is that personal prophetic leadership (Perpec-L), sharia compliance, and Islamic corporate governance are an effort of Islamic banking to prevent fraud (corruption). This can be done by adopting the values ​​contained in Perpec-L. Then by assessing the indicators contained in sharia compliance. Furthermore, by taking the existing principles of Good Corporate Governance (GCG) that are in accordance with Islamic norms and values.
Analisis Pengaruh Prediksi Kebangkrutan, Leverage, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern Mubtadi, Novendi Arkham
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i2.2488

Abstract

This study was conducted to examine whether there is an influence of bankruptcy prediction, leverage, company growth on going concern audit opinion. The study was conducted on non-financial companies covering the agriculture sector, mining sector, basic chemical industry sector, various industrial sector, customer goods sector which was listed on the Indonesia Stock Exchange for the period 2015-2018. This type of research in quantitative. This study with a population of 211 and sample of 35 companies. Data analysis method used in this study is logistic regression analysis using SPSS 24 data analysis tools. Sampling technique using purposive sampling. The result in this study indicate that bankcruptcy prediction effect the going concern audit opinion while the leverage and company growth do not effect the going concern audit opinion. Keywords: Bankcruptcy Prediction, Leverage, Company Growth, Going Concern Audit Opinion
ANALYSIS OF ISLAMIC ACCOUNTABILITY AND ISLAMIC GOVERNANCE IN ZAKAT INSTITUTION Mubtadi, Novendi Arkham
Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v3i1.1544

Abstract

Islamic accounting considers that accountability is perceived as a unity that can not be separated from one another. It makes a big difference to the basic goals of conventional accounting. Performance measurement is needed to ensure the company's operations in achieving its goals with the result that the need for Islamic governance in zakat institutions which is a good way of strength to run the process of managing an organization. The purpose of this study is to explain about Islamic governance and accountability of Islam in zakat institutions in Indonesia. This research uses qualitative method or conceptual study with descriptive-comparative study-analytical approach. The guidelines used in this study refers to the sharia enterprise theory in the conception of Islamic accountability's understanding as well as the zakat core principles to examine about Islamic governance. The result of this research is the concept of Islamic accountability listed in sharia enterprise theory (hablumminallah, hablumminannas, and hablumminal'alam) can be seen from the presentation of financial statements in accordance with applicable accounting standards, the utilization of technology in financial reporting is by uploading financial statements on the regular website. While the concept of Islamic governance can be done by considering the number of supervisory commissions, the number of professionals in the supervisory commission, and the frequency of meetings with the supervisory commission. Recommendation for the next researcher is to conduct an empirical study on zakat institution related to Islamic accountability and Islamic governance.
Co-Authors Abdilah, Alya Isni Adiwinarto, Wahid Wachyu Ayun, Qurrota Hendri Hermawan Adinugraha Mashudi Mashudi Nurlaeli, Fenti Rizki Maulana, Rizki Rohmad Abidin, Rohmad Solly Aryza