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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Amkop Management Accounting Review (AMAR) Khidmatuna: Jurnal Pengabdian Masyarakat Journal of Islamic Contemporary Accounting and Business
Risnaeni, Umi Suswati
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Humanities Economics, Econometrics & Finance Social Sciences

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Pendampingan Kelengkapan Administrasi Pembelajaran di TPQ Riyadlus Sholihin Dusun Darungan Desa Mojosari Kecamatan Sumbersuko Kabupaten Lumajang Ishari, Nurhafid; Risnaeni, Umi Suswati; Hasan, Muhammad Irfanul; Badawi, Abas; Syaharbanu, Sakinah; Ariska, Marisa
Khidmatuna: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): November
Publisher : Lembaga Penerbitan, Penelitian dan Pengabdian Masyarakat (LP3M) Institut Agama Islam Syarifuddin Lumajang Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/khidmatuna.v5i1.3261

Abstract

Pengabdian ini di latar belakangi oleh temuan-temuan yaitu kurangnya pemahaman tentang ilmu tajwid, tidak terlaksananya peraturan, kurangnya semangat belajar santri, kurangnya metode pembelajaran yang digunakan, infaq harian yang tidak berjalan, kurangnya tenaga pendidik, akhlak santri yang minim, serta kurangnya motivasi orang tua di TPQ Riyadlus Sholihin tepatnya di dusun Darungan Mojosari. Pengabdian ini bertujuan untuk mendeskripsikan tentang pengabdian pada masyarakat akan dilaksanakan pembelajaran tajwid dalam membaca Al-Qur’an dengan baik dan benar. Dengan menggunakan pendekatan Participatory Action Research, pengabdian ini diadakan dengan pengadaan buku panduan tajwid dan buku prestasi santri dalam mempelajari ilmu tajwid diharapkan akan menjadi penghubung antara guru dengan wali santri. Serta mengenai ketersediaan buku pedoman harian santri, buku prestasi, buku tajwid, buku mufrodat, media pembelajaran akhlak dan membuat tata tertib santri, serta membentuk paguyuban di TPQ Riyadus Sholihin, dan merencanakan infaq shodaqoh bulanan TPQ Riyadus Sholihin. Setelah adanya buku tajwid dan buku prestasi, santri mengalami peningkatan dalam pembacaan al-qur’an,. Adanya tata tertib peraturan bisa membuat santri lebih disiplin waktu. Serta adanya paguyuban dalam mengelola keuangan TPQ sehingga memudahkan pengeluaran dana dalam setiap ada kegiatan/ event di TPQ
The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting Maulidia, Riza; Risnaeni, Umi Suswati; Farid, Muhammad; Urmila, Titin; Sulhani, Sulhani
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.522

Abstract

This study aims to analyze the influence of Sharia accounting understanding and the use of accounting applications on the quality of financial reporting preparation based on Sharia Financial Accounting Standards (SFAS) at The National Board of Zakat (Badan Amil Zakat Nasional or BAZNAS) Lumajang. This research employs a quantitative method by collecting data through surveys and statistical analysis. The results indicate that Sharia accounting understanding significantly affects the quality of financial report preparation at BAZNAS. Furthermore, the use of accounting applications also has a significant impact on improving the quality of financial reporting preparation based on SFAS. These findings highlight the importance of Sharia accounting knowledge and technology utilization in enhancing financial reporting quality in zakat management institutions.
Audit Opinion, KAP, Financial Distress, Audit Fee Regarding Auditor Switching at Indonesian Sharia Banks Aprilia, Nur Lusi; Risnaeni, Umi Suswati
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3586

Abstract

The purpose of this study is to analyze the effect of audit opinion, KAP, financial distress, and audit fees on auditor turnover at Indonesian Islamic banks listed on the Indonesia Stock Exchange in 2020-2024. Secondary data were obtained from financial reports published by the Capital Market on the Indonesia Stock Exchange. The type of research used in this study was hypothesis testing, using the population method. There were seven data populations used as research objects. This study used logistic regression analysis to test the hypothesis. The results show that audit opinion, KAP, and audit fees have a significant effect on auditor turnover with a positive coefficient direction, while financial distress has an insignificant effect on auditor turnover with a negative coefficient direction. Meanwhile, simultaneously, the variables of audit opinion, KAP, and audit fee have a positive and significant effect on auditor turnover.
Blockchain Technology, Internal Control, and Company Size in Reducing Audit Report Lag in Manufacturing Companies on IDX Syariah Shinta, Alivia Feby; Risnaeni, Umi Suswati
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6461

Abstract

This study examines the influence of Blockchain Technology, Internal Control, and Company Size on Audit Report Lag (ARL) in manufacturing companies listed on the IDX Syariah for the 2021-2025 period, focusing on the potential of digital innovation and oversight mechanisms to enhance financial reporting efficiency. Utilizing a quantitative approach with multiple regression analysis, data were collected through purposive sampling from the annual reports of issuers consistently listed in the sharia index. The results indicate that, both partially and simultaneously, Blockchain Technology, Internal Control, and Company Size have no significant effect on audit report lag. The very low Adjusted R-squared value suggests that the adoption of blockchain technology and internal control structures is currently still administrative or a matter of regulatory compliance, thus failing to fundamentally transform conventional substantive audit procedures. This research provides a contribution to regulators and audit practitioners to accelerate the development of digital-based audit standards and encourage the strengthening of internal control quality so that it can provide a tangible contribution to financial reporting efficiency in the Indonesian sharia capital market.
Co-Authors Aprilia, Nur Lusi Ariska, Marisa Badawi, Abas Hasan, Muhammad Irfanul Maulidia, Riza Muhammad Farid Nurhafid Ishari Shinta, Alivia Feby Sulhani, Sulhani Syaharbanu, Sakinah Urmila, Titin