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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Balance : Jurnal Akuntansi dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah Bursa : Jurnal Ekonomi dan Bisnis Mandiri: Jurnal Akuntansi dan Keuangan Journal of Islamic economics Perspectives (JIEP) Nusantara Journal of Education and Social Science
Ikhsan Abdullah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences Other

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ANALISIS RASIO SOLVABILITAS DAN AKTIVITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. ANEKA GAS INDUSTRI Ikhsan Abdullah; Lestari .
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 14, No 2 (2014): Jurnal Ilmu Ekonomi dan Studi Pembangunan
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.357 KB) | DOI: 10.30596/ekonomikawan.v14i2.216

Abstract

Financial statement analysis is a process that full consideration in order to help evaluate the financial position and results of operations of the company in the present and the past, with the aim to determine the elimination and the most likely prediction about the condition and performance of the company in the future. This study aimed to see whether the performance of the company is in good condition or not then be compared with the average standard of the industry. Analyzer used in PT. Aneka Gas Industri Medan is the solvency ratio, the debt to asset ratio (DAR) and the debt-to-equity ratio (DER) and the ratio of activity, namely the total asset turnover (TATO). The solvency ratio indicates the extent to which the company is capitalized with debt. Activity ratio indicates a company's ability to carry out daily activities. In this research using descriptive analysis techniques and sources of secondary data by using documentation and interviews. Based on the results of this study concluded that the views of the DAR, DER, and TATO shows the company's debt is still quite high due to the considerable assets to use debt financing, the imbalance of debt rise with the increase in owner's equity, and the lack of effective companies using owned assets to generate sales maximum. So that the resulting financial performance at PT. Aneka Gas Industri Medan overall assessed poorly and yet meet the standards of the industry average.
PSAK 105 DALAM PENERAPAN PADA PERBANGKAN SYARIAH SEBUAH STUDY LITERATUR Ikhsan Abdullah; Edisah Putra Nainggolan
Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Perkembangan Ekonomi Syariah disaat ini semakin meningkat khusus nya didalam dunia perbangkan Syariah. Akuntansi syariah dibangun atas keprihatinan yang terjadi dalam praktek akuntansi umum yang lebih dikenal dengan akuntansi konvensional, terinspirasi dari ekonomi Islam berbasis pada syariah Islam. Akuntansi umum cenderung bernilai egoistik dan materialistik layaknya sifat manusia, dapat dilihat dari hal yang mendasari kepentingan dalam penyusunan laporan keuangan. Laporan keuangan yang disajikan dengan kebijakan akuntansi umum untuk memenuhi kebutuhan pemangku kepentingan. Sehingga prilaku akuntan sering mengumbar kebebasan haknya untuk menyajikan informasi dengan mengungkapkan apa yang diinginkan oleh pemangku kepentingan, (Hani, 2021) Mudharabah merupakan salah satu Pembiayaan pembiayaan yang disalurkan Lembaga Keuangan Syariah kepada masyarakat untuk memaksimalkan operasi produksi. PSAK 105 merupakan pelaturan yang mengatur akan pelaksanaan Mudharabah didalam pengakuan, pengukuran, penyajian dan pengungkapannya. Mudharabah adalah akad kerjasama antara pemilik modal dan pengelola modal dimana keuntungan dan kerugian dibagi berdasarkan kesepakatan beberapa pihak yang terlibat. Namun didalam aplikasi dilapangan masih ada juga perbangkan Syariah yang belum menerapkan PSAK 105 tersebut. Metode penelitian menggunakan metode penelitian kepustakaan atau library research, Teknik pengumpulan data pada penelitian kepustakaan (library research) . Objek penelitian Penerapan Akad Mudharabah Pada Produk Pembiayaan Perbankan Syariah. Hasil penelitian setelah dianalisa ternyata semua Perbangkan Syariah sudah melakukan Penerapan PSAK 105 namun tidak sepenuhnya diterapkan. Seperti dana Mudharabah hanya menggunakan aset dalam bentuk kas untuk pendanaan, tidak melakukan pendanaan Mudharabah dalam bentuk asset non kas. Adanya Pembagian hasil usaha Mudharabah dilakukan tidak  berdasarkan prinsip bagi hasil dan bagi laba. Kata kunci : PSAK 105, Penerapan dan Perbangkan Syariah
Evaluasi Struktur Pendanaan dan Return on Equity dalam Menjelaskan Pertumbuhan Laba Mauliza, Sri; Abdullah, Ikhsan
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Juni 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i2.528

Abstract

The aim of this research was to determine and analyze the influence of debt ratios, partial and simultaneous rates of return on capital on profit growth in the consumer goods industry listed on the Indonesia Stock Exchange. The approach in this research is included in the quantitative research approach. The population used as a sample is all pharmaceutical companies listed on the IDX for the 2016-2023 period. Based on the existing criteria in the sampling technique, the samples that meet the criteria are 7 samples of pharmaceutical sector companies. The data analysis technique in this research uses multiple regression, classical assumption testing, hypothesis testing which is processed using the SPSS program. Results of the test From the results of this research, the significance value of DER was obtained based on the t test, tcount > ttable (4.822>2.032) and Sig 0.000 < α0.05, thus Ha was accepted. In conclusion: there is an influence of DER on profit growth. From the results of this research, the significance value of ROA was obtained based on the t test, obtained tcount > ttable (8.557>2.032) and Sig 0.000 < α0.05) thus Ha was accepted. In conclusion: there is an influence of ROA on profit growth. Based on the results of the F test, a significant value of Sig was obtained. 0.000 < α0.05) and Fcount >Ftable (16,100>3.28) thus Ha is accepted. The conclusion: there is a significant influence of DER, ROA on profit growth Tujuan dari penelitian ini dilakukan adalah untuk mengetahui dan menganalisis pengaruh rasio hutang, tingkat pengembalian atas modal secara parsial dan secara simultan terhadap pertumbuhan laba pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pendekatan dalam penelitian ini yaitu termasuk kedalam pendekatan penelitian kuantitatif. Populasi digunakan sebagai sampel yaitu seluruh perusahaan farmasi yang terdaftar di BEI periode 2016-2023. Berdasarkan kriteria yang ada pada teknik penentuan sampel tersebut, maka sampel yang memenuhi kriteria adalah 7 sampel perusahaan sektor Farmasi. Teknik analisis data di dalam penelitian ini menggunakan regresi berganda, uji asumsi klasik, uji hipotesis yang diolah dengan menggunakan program SPSS. Hasil dari pengujian Dari hasil penelitian ini diperoleh nilai signifikansi DER berdasarkan uji t diperoleh thitung > ttabel (4,822>2,032) dan sebesar Sig 0.000 < α0.05 dengan demikian Ha diterima. Kesimpulannya : ada pengaruh DER terhadap pertumbuhan laba. Dari hasil penelitian ini diperoleh nilai signifikansi ROA berdasarkan uji t diperoleh thitung > ttabel (8,557>2,032) dan Sig 0.000 < α0.05) dengan demikian Ha ditterima. Kesimpulannya : ada pengaruh ROA terhadap pertumbuhan laba. Berdasarkan hasil uji F diperoleh nilai signifikan Sig. 0.000 < α0,05) dan Fhitung >Ftabel (16,100>3,28) dengan demikian Ha diterima . kesimpulannya : ada pengaruh signifikan DER, ROA terhadap pertumbuhan laba  
Pengaruh Sistem Informasi Akuntansi Pengeluaran Kas Terhadap Pengendalian Internal Siregar, Siti Aisyah; abdullah, Ikhsan; Chandra, Dody Salden
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.433

Abstract

The purpose of this research is to determine and analyze the influence of the Cash Disbursement Accounting Information System on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan. In this research, an associative approach is used to determine the relationship between each variable. The data is presented in the form of quantitative data, namely testing and analyzing the data by calculating numbers and then drawing conclusions and testing. In this research, the objects studied were employees of PT. Perkebunan Nusantara IV (Persero) Medan with a population of 54 people and a sample of 54 people with sampling using saturated sampling. The results of the research are that the Cash Disbursement Accounting Information System has a significant effect on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan.
Analisis Kualitas Butir Soal Asesmen Sumatif Matematika Pilihan Ganda Semester Genap Kelas VIII MTs Baitul Ma’mur Tahun Ajaran 2023/2024: Analysis of the Quality of Multiple-Choice Mathematics Summative Assessment Items for the Even Semester of Grade VIII at MTs Baitul Ma'mur in the 2023/2024 Academic Year Abdullah, Ikhsan; Listyotami, Mega Kusuma; Ferita, Rolina Amriyanti; Lisa, Lisa; Maulida, Dina; Yanti, Williza; Hidayat, Farid
Nusantara Journal of Education and Social Science Vol 2 No 1 (2025): Terbitan Januari 2025
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat (LPPM) Universitas Nahdlatul Ulama Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69959/nujess.v2i1.49

Abstract

The goal of this study was to evaluate the quality of multiple-choice summative assessment questions in mathematics at MTs Baitul Ma'mur, even semester, grade VIII, academic year 2023/2024, using a validity test, difficulty level test, reliability test, distractor test, and discriminating power test. This study strategy employs a quantitative approach in the form of a descriptive analysis of 20 pupils. Data are supplied as question sheets, answer sheets, and answer keys. The data were analyzed using percentage description approaches obtained from Excel data processing. According to the findings of this study, the validity test contained three questions with low validity and eight questions with very poor validity. However, the results of the reliability test on the question showed a high level of consistency, and the difficulty level of the test on the question was moderate, indicating that the level of difficulty was in the good range. Furthermore, the findings of the discriminating power test on the question were incorporated into the good and useful category. Furthermore, the results of the distraction effectiveness test on the question were factored into the functional criteria. So, the multiple-choice summative assessment questions for mathematics topics at MTs Baitul Ma'mur, even semester, grade VIII, 2023/2024 academic year are deemed satisfactory, although the validity portion might be enhanced.
Telaah Kecurangan dengan Fraud Diamond pada Lembaga Keuangan Syariah non Bank dalam Suatu Studi Literatur Abdullah, Ikhsan; Lubis, Arnida Wahyuni
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2023): Mei 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i2.306

Abstract

Islamic corporate entities are currently increasing in foreign countries. People are starting to turn to the sharia economy. The sharia pawnshop office is one of the non-bank Islamic financial institutions that provides loans to consumers based on the sharia concept. A corporate entity must be supported by reports and reliable apprentice financial supervision to prevent fraud. Because it will have an impact on the level of trust in the company. However, due to the fact that there is fraud that occurs in pawnshops in several places. This study tries to examine the fraud by using a fraud diamond which consists of: Opportunity, Pressure, rationalization and ability. This study uses qualitative methods using descriptive methods. Research using documentation techniques. Documentation technique for analyzing documents related to non-bank Islamic Financial Institutions, diamond fraud. The data used in the analysis include Islamic banking books, Front Diamond, research articles and so on Based on the results of the research conducted, it is found that there are still frauds committed by employees and company leaders in several regions. The loss to the government reached Rp. 6.3 billion. Judging from the cases that occur, if examined using a fraud diamond, there are elements of pressure and opportunity that occur. It is hoped that the company will improve its internal control system and create a new system to prevent fraud and rotate positions to minimize fraud
Eksplanasi Pendektesi Adanya Kecurangan (Fraud) pada Kantor Akuntan Publik Dalam Study Reteratur Abdullah, Ikhsan; Pohan, Haura Nabila; Chandra, Dody Salden
Bursa : Jurnal Ekonomi dan Bisnis Vol. 4 No. 1 (2025): Januari 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v4i1.591

Abstract

Tujuan penelitian ini adalah untuk mengetahui pemahaman akan pendektesian Kecurangan (Fraud) pada Kantor Akuntan Publik. Penelitian ini menggunakan pendekatan Jenis penelitian ini adalah kualitatif dengan menggunakan metode Deskriptif. Penelitian menggunakan teknik dokumentasi. Teknik dokumentasi untuk menganalisis dokumen yang berhubungan dibidang Pedektesian akan adanya unsur kecurangan yang terjadi dikantor Akuntan Publik. Data-data yang digunakan dalam analisis seperti buku-buku Perbangkan Syariah, artikel penelitian dan lain sebagainya. Hasil penelitian ini membuktikan bahwa Sifat indenpenden merupakan suatu sifat yang tidak memihak kepada siapapun, berkerja berdasarkan standar yang ada. Indenpenden akan berpengaruh untuk dapat mendektesi akan adanya kecurangan. Akan tetapi sikap indenpen akan berubah dengan adanya tekanan dari klain, lamanya klain mengaudit disuatu kantor akuntan publik tersebut, moral serta keimanan sseorang, Pengalaman didalam berkerja sebagai akuntan publik sangatlah berdampak untuk mendektesi kecurangan. Semakin lama auditor berkerja semakin bagus kualitasnya. Namun didalam prakteknya pengalaman tidak dapat mempengaruhi akan adanya kecurangan ada. Hal ini di sebabkan adanya unsur tekanan ekonomi auditor, adanya kesempatan untuk melakukan kecurangan. Kecurangan akan sulit ditemukan jika suatu perusahaan melakukan kecurangan berjemaah, pengalaman tidak akan sanggup untuk menemukan temuan yang ada dilapangan. The purpose of this study is to understand the understanding of Fraud detection in Public Accounting Firms. This study uses a qualitative research approach using the Descriptive method. The study uses documentation techniques. Documentation techniques to analyze documents related to the field of Detection of the uncertainty of events that occur in Public Accounting Firms. The data used in such as analysis of Islamic Banking books, research articles and so on. The results of this study prove that the independent nature is a nature that does not side with anyone, works based on existing standards. Independence will have an effect on being able to detect the existence of conditions. However, the independent attitude will change with pressure from the client, the length of time the client has been auditing at a public accounting firm, a person's morals and faith, Experience in working as a public accountant has a great impact on improving the incident. The longer the auditor works, the better the quality. However, in practice, experience cannot affect the existing conditions. This is due to the uncertainty of the auditor's economic pressure, the opportunity to do things. Fraud will be difficult to find if a company carries out the conditions in congregation, experience will not be able to find the findings in the field.
KONVERGENSI IFRS DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN: TINJAUAN LITERATUR DALAM KONTEKS NEGARA BERKEMBANG Parlindungan, Parlindungan; Abdullah, Ikhsan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 6 No. 1 (2025): JANUARI- APRIL
Publisher : CERED Indonesia Institute

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

Abstract

Penelitian ini bertujuan untuk menganalisis dampak konvergensi International Financial Reporting Standards (IFRS) terhadap kualitas laporan keuangan di negara berkembang berdasarkan tinjauan literatur. Studi ini menggunakan pendekatan tinjauan literatur sistematis dengan menganalisis 30 artikel jurnal terindeks yang diterbitkan dalam 10 tahun terakhir. Hasil penelitian menunjukkan bahwa konvergensi IFRS secara umum meningkatkan kualitas laporan keuangan melalui peningkatan komparabilitas, transparansi, dan akuntabilitas. Namun, implementasinya di negara berkembang menghadapi tantangan seperti kurangnya sumber daya, kapasitas regulator yang terbatas, dan perbedaan lingkungan ekonomi. Studi ini hanya berfokus pada literatur yang tersedia dalam bahasa Inggris dan Indonesia, serta terbatas pada konteks negara berkembang. Temuan ini bermanfaat bagi regulator, praktisi, dan akademisi dalam memahami efektivitas adopsi IFRS serta kebutuhan pendukung seperti pelatihan dan infrastruktur
Establishing a Zakat Culture based on Good Zakat Governance and Good Zakat Empowerment in Indonesia Chotib, Moch; Muhammad Fauzinudin Faiz; Ikhsan Abdullah
Journal of Islamic Economics Perspectives Vol. 5 No. 2 (2023): September (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i2.121

Abstract

UTILIZATION OF ACCOUNTING INFORMATION SYSTEMS WITHIN THE CONTEXT OF SHARIA BANKING Ikhsan Abdullah; Muhammad Salman; Nurlaila
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1235

Abstract

The development of Sharia banking is currently getting better, motivating people to use the Entity's products. Both Murabahah, Zakat, Sharia Insurance, Musyarakah. Transactions in this entity must be supported by a good accounting information system which will influence the resulting financial reports. This research discusses the implementation of accounting information systems in Sharia Banking. The research method uses a systematic literature review. The data collection method is by searching for articles, letters in the form of research journals related to Accounting Information Systems in their application to sharia banking, then pouring them into a theoretical framework. The research results found that the accounting information system in sharia banking is designed to comply with sharia principles such as the prohibition of interest, prohibition of speculation and fairness in the risks faced both in terms of profits and losses experienced. Accounting information systems in sharia banking include muamalah, murabahah, mudarabah, musharakah transactions, and others. The accounting information system produces financial reports that comply with sharia financial reporting standards. In addition, the accounting information system supports the audit process and sharia supervision to ensure compliance with sharia principles. In general, it can be concluded that the accounting information system in sharia banking plays an important role in improving the performance of sharia banking which is related to the use of sharia information technology, fulfilling government and competitor regulations, as well as meeting human resource needs. The accounting information system makes it possible for sharia banking to make various financial and accounting processes easier. Implementing AIS will reduce dependence on manual processes, which tend to be slower and error-prone.
Co-Authors Arnida Wahyuni Lubis Chandra, Dody Salden Chotib, Moch Dina Maulida Edisah Putra Nainggolan Farid Hidayat Lestari . Lisa Lisa, Lisa Listyotami, Mega Kusuma Mauliza, Sri Muhammad Fauzinudin Faiz Muhammad Salman Nurlaila Parlindungan, Parlindungan Pohan, Haura Nabila Rolina Amriyanti Ferita, Rolina Amriyanti Siregar, Siti Aisyah Williza Yanti, Williza