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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JSEH (Jurnal Sosial Ekonomi dan Humaniora) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Global Review of Islamic Economics and Business JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Valid Jurnal Ilmiah Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Riset Akuntansi dan Keuangan Indonesia Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Business and Quality Research E-JURNAL AKUNTANSI Global Review of Tourism and Social Sciences
Saipul Arni Muhsyaf
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Unraveling the Complex Dynamics of Islamic Social Reporting and Financial Performance: A Study of Mediating and Moderating Factors in Islamic Banks Saipul Arni Muhsyaf
Global Review of Islamic Economics and Business Vol. 11 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2023.111-01

Abstract

Islamic Social Reporting (ISR) is crucial for Islamic banks as it captures the extent of their adherence to social and ethical principles, which influences their financial performance. Drawing on stakeholder theory the primary objective of this study is to scrutinize the impact of ISR on the financial performance of Islamic banks in Indonesia, with a specific focus on the mediating and moderating roles of key governance factors, namely ownership concentration, bank size, board independence composition, and leverage. The study is based on data from ten Indonesian Islamic commercial banks from 2017 to 2020, utilizing regression models and Path SEM analysis for assessment. The findings reveal a positive impact of ISR on financial performance. Additionally, it is discovered that the board independence composition and leverage significantly moderate the ISR-financial performance relationship. However, the study does not find evidence of the mediating effects of ownership concentration and bank size. While the moderating roles of board independence composition and leverage align with prior research, the absence of mediation effects contrasts with previous studies. Originality/Value: This research offers a distinct exploration of the relationship between ISR-financial and financial performance relationship within the specific context of Indonesian Islamic banks. It creatively probes the mediating and moderating impacts of select governance variables, a largely unexplored territory in extant literature. The findings of this study contribute to the theoretical framework of ISR's influence on financial performance and provide actionable insights for policy and strategic decisions in Islamic banks. It underscores the potential of such studies to drive sustainable growth, thereby laying the groundwork for future research.
Pendampingan tatakelola Badan Usaha Milik Desa Maju bersama Pusuk Lestari kabupaten Lombok Barat Siti Atikah; Saipul Arni Muhsyaf; Susi Retna Cahyaningtyas; Rahmi Sri Ramadhani
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21744

Abstract

AbstrakBadan Usaha Milik Desa “Maju Bersama Desa Pusuk Lestari” (selanjutnya disebut BUMDesa MBDPL) dalam lima tahun terakhir mengalami hambatan dalam pelaksanaan kegiatan operasionalnya. Salah satu faktor hambatan diduga ketiadaan dokumen tatakelola keuangannya. Kegiatan pengabdian ini bertujuan untuk mendampingi BUMDesa MBDPL dalam menyusun kebijakan maupun peraturan dalam tatakelola keuangan BUMDesa. Tersedianya dokumen-dokumen tersebut diharapkan dapat meningkatkan transparansi dan akuntabilitas BUMDesa di masa yang akan datang.  Metode pengumpulan data yang digunakan adalah (a) diskusi atau wawancara; (b) Penyusunan dokumen kebijakan. Kegiatan dilaksanakan pada tanggal 7 Juli dan 8 September 2022.  Berdasarkan hasil diskusi,  tim merancang  Anggaran Dasar dan Anggaran Rumah Tangga sebagai bahan dasar merancang pedoman operasional baku untuk tugas pokok dan fungsi pengelola dan karyawan BUMDesa, pedoman kebijakan akuntansi dan bagan akun untuk penyusunan laporan keuangan. Rancangan dokumen tatakelola ini diharapkan dapat dimanfaatkan untuk pelaksanaan operasional layanan BUMDesa di periode berikutnya. Kegiatan ini bermanfaat dalam meningkatkan tatakelola dan layanan BUMDesa di periode berikutnya. Kata kunci: kebijakan akuntansi; tata kelola; bagan akun; Badan Usaha Milik Desa. AbstractThe Village-Owned enterprise "Maju Bersama Desa Pusuk Lestari" (also known as BUMDesa MBDPL) is undergoing a restructuring process to encourage progress and independence. The organization has had some ups and downs in its operational activities. Therefore, to assist BUMDesa MBDPL in formulating policies and regulations for financial management, this service activity aims to provide policy documents. These documents are essential to ensure transparency and accountability in BUMDesa's financial management in the future. The team collected data by conducting discussions, interviews, and preparing policy documents on July 7 and September 8, 2022. Based on the results of the discussions, the team developed standard operational guidelines for internal control procedures. These guidelines are intended to assist BUMDesa managers and employees with their tasks and functions and provide accounting policy guidelines and charts of accounts to prepare financial reports. The draft governance document produced in this activity can be used to implement BUMDesa services in the future. Keywords: accounting policy; chart of accounts; corporate governance; village-owned enterprises.
Pendampingan Penyusunan Laporan Keuangan Pada Bumdesa “Tunjang Karya” Desa Medana Kecamatan Tanjung Kabupaten Lombok Utara Susi Retna Cahyaningtyas; Saipul Arni Muhsyaf; Rahmi Sri Ramadhani; Wahidatul Husnaini
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 4 No 2 (2023): Jurnal Abdimas Independen, November 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v4i2.921

Abstract

BUMDes membutuhkan pertanggungjawaban keuangan yang bertujuan untuk menyajikan informasi kinerja keuangan suatu entitas pelaporan yang bermanfaat bagi para pengguna dalam membuat dan mengevaluasi keputusan mengenai alokasi sumber daya. Pengelola BUMDes berkewajiban untuk mengelola perusahaan, dengan tidak dimotivasi oleh tujuan individu tetapi lebih ditujukan untuk mencapai tujuan perusahaan. Hal ini sejalan dengan prinsip Stewardship Theory yaitu manajer merasa bahwa kepentingan bersama lebih penting untuk mencapai tujuan organisasi. Semua hal tersebut bisa terlaksana jika pengelola BUMDes memiliki pengetahuan yang memadai tentang aspek manajerial dan akuntansi. Pengelola BUMDesa “TUNJANG KARYA” masih memiliki pengetahuan yang terbatas tentang penyusunan Laporan Keuangan berdasarkan Peraturan Kemendesa Nomor 136 Tahun 2022. BUMDesa “TUNJANG KARYA belum menyusun laporan keuangan, baru sebatas menyusun laporan kas masuk dan kas keluar. Tim Pengabdian memberikan pendampingan penyusunan Laporan Keuangan BUMDesa “TUNJANG KARYA”. Kegiatan Pengabdian ini dilakukan dengan metode partisipatif, yang melibatkan pengelola untuk secara langsung mengikuti pemaparan materi tentang Kebijakan Akuntansi, Siklus Akuntansi (Proses Penyusunan Laporan Keuangan). Tahap selanjutnya dilanjutkan dengan praktek penyusunan Laporan Keuangan BUMDesa dan Unit Usahanya. Kegiatan Pengabdian ini berkontribusi dalam meningkatkan pengetahuan pengelola BUMDesa tentang penyusunan laporan keuangan yang terdiri dari Laporan Laba/Rugi, Laporan Perubahan Modal, Neraca (Laporan Posisi Keuangan), Laporan Arus Kas dan Catatan atas Laporan Keuangan
PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN PEMERINTAH DAERAH M. Wisnu Pratommi; Saipul Arni Muhsyaf; Isnawati
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 4 (2023): Jurnal Riset Mahasiswa Akuntansi, Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i4.955

Abstract

Penelitian ini bertujuan untuk memgetahui pengaruh sistem informasi pengelolaan keuangan daerah terhadap efektivitas pengelolaan keuangan daerah pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Lombok Tengah. Jenis penelitian ini adalah penelitian kuantitatif deskriptif dengan pendekatan kausalitas. Metode pengumpulan data dalam peneltiian ini menggunakan kuesioner. Jumlah sampel dalam penelitian ini adalah 40 pegawai yang bekerja di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Lombok Tengah. Alat untuk menganalisis dalam penelitian ini menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukan bahwa sistem informasi pengelolaan keuangan berpengaruh signifikan terhadap efektivitas pengelolaan keuangan daerah. Hal ini dibuktikan dengan nilai p value yang lebih kecil dari 0,05 (0,05>0,000).
Akutansi Dan Manajemen Keuangan Pada Organisasi Berbasis Islam Muhsyaf, Saipul Arni; BS, R. Sapto Hendri; Waskito, Iman
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 7 No 1 (2021): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v7i1.197

Abstract

Religion-based organizations are expected to be the best examples of organizations that are rich in core values ​​such as integrity, professionalism, partnership and stewardship. Unfortunately, religious-based organizations such as pondok pesantren are more focused on social service issues so they do not have a control mechanism to protect the pesantren's resources and continuously provide information to their stakeholders regarding the organization's financial status and fundraising efforts. This study aims to assess the practice of financial management in Islamic boarding schools (pondok pesantren) in North Lombok Regency. The research results reveal, among others (1) the financial reports used by the boarding school unit are only limited to cash books, (2) the boarding school is challenged to provide/prepare proficient accounting personnel in the boarding school financial management work unit, (3) It is important for the leadership to manage the resources of this boarding schools, (4) periodic comparisons between planned and actual budgeting are in a weak position in Islamic boarding schools, (5) Some Islamic boarding schools have strong experience and others still need development, (6) although the majority of Islamic boarding schools conduct external audits, there are several Islamic boarding schools that have not accommodated the audit mechanism.
Penentuan Harga Normatif pada Kegiatan Operasional Pihak Ketiga Cleaning Service di Uptd Blud RSUD Kabupaten X Sasanti, Elin Erlina; Putra, I Nyoman Nugraha Ardana; Muhsyaf, Saipul Arni; Animah, Animah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.424

Abstract

UPTD BLUD RSUD Regency X is one of the UPTDs that has been in the form of a Regional Public Service Agency (BLUD) where some of its operational activities use the services of third parties. One of the operational activities that use third parties is cleaning service (CS) whereas, with the end of the hospital's work contract with the previous third party, there is a need for comprehensive analysis and calculation to assess the feasibility of the price of providing services offered by third parties, especially before the contract took place and signing of a new employment contract completed. This research is carried out using applied research. Using economic analysis, this research focuses on providing recommendations on normative prices that are feasible to be applied in the procurement of cleaning services. Based on data analysis from the results of experiments and field observations, three alternative cost results were obtained as a basis for determining the amount of contract value to third parties related to cleaning services. The difference between these three alternative costs lies in the amount of labor required so that it has an impact on the number of costs that will be incurred per month. This study recommends optimizing the number of workers and providing Standard Operating Procedures (SOPs) for the suitability of specifications and the use of tools and materials in order to achieve operational cost efficiency for UPTD BLUD RSUD Regency X.
RELEVANSI NILAI SUSTAINABILITY REPORTING: BUKTI EMPIRIS INDONESIA Cahyaningtyas, Susi Retna; Muhsyaf, Saipul Arni; Ramadhani, Rahmi Sri; Isnaini, Zuhrotul
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i1.488

Abstract

This study empirically examines the value relevance of sustainability reporting (SR) in explaining the market value of the firm. The sample of this study is all non-bank companies and financial institutions that go public on the Indonesia Stock Exchange which disclose sustainability reporting for the period 2010 - 2020. Based on these conditions, 590 observations were obtained. Hypothesis testing using SPSS. If the SR*EPS (Earning Per Share) interaction and the SR*BVPS (Book Value Per Share) interaction are significantly positive on the market value, then SR has a value relevance in explaining the company's market value. The results show that SR reduces value relevance. This result indirectly proves that the company's financial information can still be used as a basis for decision-making by investors.
BALANCED SCORECARD DESIGN AS A MODEL FOR MEASUREMENT OF PUSKESMAS PERFORMANCE IN EAST LOMBOK DISTRICT Saputraji, Erwin; Arni Muhsyaf, Saipul; Bayu Suryantara, Adhitya
Distribusi - Journal of Management and Business Vol. 12 No. 2 (2024): Distribusi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i2.562

Abstract

The objective of this study is to develop a performance measuring model based on the balanced scorecard framework at the UPT Puskesmas Suela in East Lombok Regency, using the Analytic Hierarchy Process (AHP) technique. This research employed qualitative approaches. Data were gathered with a paired comparison questionnaire employing the Analytic Hierarchy Process (AHP) scale. The performance evaluation of community health centers is conducted using four reference standards, including the financial perspective, community perspective, internal business process perspective, and development and learning perspective. Utilizing this technique for data processing is beneficial in making judgments based on many factors. The research findings indicate that the primary criterion of utmost importance for community health centers is finance, with a weight of 0.465450. The subsequent prioritization criterion is society, assigned a weight of 0.214555. Additionally, both the internal business process criteria and development and learning criteria hold equal significance, each with a weight of 0.112321. Related indicates that Puskesmas as a public sector agency focuses on improving performance on financial perspectives.
Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions Elin Erlina Sasanti; Muhsyaf, Saipul Arni; Sapto Hendri BS
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3055

Abstract

The 2030 Agenda for Sustainable Development calls for global businesses to support Sustainable Development Goals (SDGs). This study examines the impact of corporate governance mechanisms, particularly board of directors' roles, on SDG achievement through company disclosures and explores industry type as a moderating factor. Analyzing 408 IDX-listed companies from 2018-2020, the study finds that CEO independence, independent boards of commissioners, and frequent board meetings can enhance SDG achievement as reported in financial statements. However, industry types may affect SDG achievement, potentially reducing the influence of CEO independence and independent boards of commissioners. The research highlights the significance of corporate governance mechanisms and industry type in promoting SDG achievement in businesses
Dampak Krisis Ekonomi Terhadap Kinerja Sektor Perbankan- Analisis Perbandingan Bank Konvensional dan Syariah di Negara-Negara OKI Muhsyaf, Saipul Arni
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 10 No 2 (2024): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v10i2.646

Abstract

This study investigates the impact of three significant economic crises—the Eurozone Debt Crisis (2010-2012), the COVID-19 Pandemic (2020-2021), and the Post-Pandemic Economic Recovery (2021-2022)—on the performance of conventional and Islamic banks in Organization of Islamic Cooperation (OIC) countries. Using a dataset of 4,381 observations from 34 OIC countries, panel regression techniques are employed to evaluate the influence of these crises on key financial performance metrics: Return on Shareholders' Funds (ROSF), Profit Margin (PM), Return on Total Assets (ROA), Current Ratio (CR), and Solvency Ratio (SR). The analysis reveals that while the Eurozone Debt Crisis did not significantly affect bank performance, the COVID-19 pandemic led to a notable decline in profitability but an improvement in liquidity. The results highlight that during the COVID-19 pandemic, banks faced substantial challenges in maintaining profitability, as evidenced by the significant decrease in PM. However, the improvement in CR suggests that banks enhanced their liquidity management strategies to cope with the crisis. The Post-Pandemic Economic Recovery phase brought positive changes in both profitability and liquidity, demonstrating the ability of banks to adapt and thrive as economic conditions stabilized. Macroeconomic variables, such as GDP growth and inflation, played crucial roles, with GDP growth positively affecting ROSF and inflation negatively impacting PM. These findings underscore the importance of a diversified banking system, including both conventional and Islamic banks, to enhance financial stability. Policymakers and financial regulators should consider the unique strengths of Islamic banking principles in regulatory frameworks and prioritize sound macroeconomic policies to promote stability and resilience in the banking sector. Future research should further explore the long-term impacts of economic crises on bank performance across different regions and banking models, as well as the interaction between regulatory environments and bank resilience. Keywords: Economic crises, bank performance, conventional banks, Islamic banks, OIC countries, COVID-19 pandemic, Eurozone Debt Crisis, post-pandemic recovery, financial stability, macroeconomic factors.
Co-Authors Adithya Bayu S Agus Septiawan Akram Animah Animah Apsasi, Melsa Ayudia Sokarina Baiq. Rosiyda Dwi Astuti Bayu Suryantara, Adhitya BS, R. Sapto Hendri Cahyaningtyas, Susi Retna Dwi Budi Santoso Elin Erlina Sasanti Fajri, Oisvira Maylani Hambali, Muhammad Soleh Hamdani Hamdani Husnaini, Wahidatul I Nyoman Nugraha Ardana Putra IDA RAHMAWATI Iman Waskito Iman Waskito Indriani, Annisa Ulfa Isnaini, Zuhrotul Isnawati Isnawati, ⁠Isnawati Juliana, Nadya Eka Lilik Handajani M. Ali Fikri M. Wisnu Pratommi Masaaki Aoki Muhammad Rijalul Hadi Nungki Kartikasari Prasidya, Tusta Citta Ihtisan Tri Rahmi Sri Ramadhani Ramadhani, Rahmi Sri Ramadhani, Rahmi Sri Riandi, Husfan Sapto Hendri BS Saputraji, Erwin Siti Aisyah Hidayati Siti Atikah Siti Atikah Suryani, Embun Suryantara, Adhitya Bayu Susi Retna Cahyaningtyas Uciawati, Uciawati Wahidatul Husnaini Whella Widhyasari Erpa Zuhrotul Isnaini