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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Reviu Akuntansi dan Bisnis Indonesia Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services IIJSE
Adhitama, Fardinant
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Literasi Ekonomi Islam menuju Pusat Industri Halal Dunia Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni; Bashir, Abdul; Hamidi, Ichsan
Sricommerce: Journal of Sriwijaya Community Services Vol. 2 No. 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.34

Abstract

Pengabdian ini termasuk pada kegiatan pada bidang aplikasi iptek dan pengembangan seni budaya lokal yang berfokus pada pemberian materi dengan tema ekonomi islam sesuai pada kebutuhan mitra yaitu SMA IT Bina ilmi yang melibatkan guru dan murid di sekolahan tersebut. Kegiatan ini direncanakan dilakukan di bulan November.
Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Budiman, Anton Indra; Ermadiani, Ermadiani; Tjandrakirana, Rina; Soediro, Achmad; Kusumawardani, Media; Adhitama, Fardinant; Yusrianti, Hasni
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

Abstract

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.
Training of Cash Waqf Management on Da'i and Mubaligh Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni; Patmawati, Patmawati; Budiman, Anton Indra
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.99

Abstract

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.
Waqf Awareness for Majelis Taklim and Muslimah Organizations Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Kesuma, Nilam
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i2.129

Abstract

The implementation of community service with the theme "Waqf Awareness for the Board of Taklim Council and Muslimah Organizations in South Sumatra" was carried out at the end of October 2022. This activity was responded well by the participants. This can be seen by the number of qualified questions submitted. This service program was attended by 77 main participants who were members and administrators of Muslim women's organizations as well as waqf activists, and added 153 participants from Sharia Accounting students who were included to add to their insights about Islamic economics and finance. The good response regarding community service activities is broadly divided into at least two things: first, this activity is able to increase the participants' knowledge and; the presenters explained the material presented well.
Financial Accounting Software Application for MSME Members of Baitul Maal Wat Tamwil (BMT) in South Sumatra Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 2 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i2.181

Abstract

Implementation of Community Service Activities with the theme "Creation and Training of Financial Accounting Software Applications for Members of Baitul Maal wat Tamwil (BMT) Micro, Small, and Medium Enterprises (MSMEs) in South Sumatra." This community service activity received positive responses from participants, as evidenced by evaluations submitted through a Google Form. The favorable responses regarding the community service activity can be broadly categorized into at least two aspects: firstly, the activity effectively enhanced participants' knowledge, and secondly, the presenters demonstrated a strong command of the delivered content. Several participants recommended conducting similar activities periodically, with a focus on delving deeper into specific topics.
Pentingnya Pembinaan Enterpreneurship Pada Siswa Dan Sekolah Yayasan Tahfids Syafian Hafiyah Kusumawardani, Media; Soediro, Achmad; Farhan, Muhammad; Adhitama, Fardinant
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i2.5301

Abstract

Jiwa enterpreneurship sangat dibutuhkan dalam membangun lapangan pekerjaan di Indonesia. Namun kegiatan wirausaha di Indonesia termasuk rendah, Indonesia dibandingkan negara-negara lain memiliki tingkat enterpreneurship yang rendah. Hal ini menjadi sebuah perhatian yang harus ditanggulangi dengan kegiatan yang dapat meningkatkan keminatan masyarakat kita agar ikut terlibat dalam berwirausaha. Tujuan Pengabdian meningkatkan keminatan terkait enterpreneurship sedini mungkin. Maka, program ini dapat dilaksanakan pada masyarakat usia sekolah untuk dikenalkan sedini mungkin sehingga memberikan peluang yang tinggi atas keminatan masyarakat terhadap wirausaha. Selain itu perlunya peran sekolah sebagai wadah pemberian pemahaman mengenai pentingnya enterpreneurship sejak dini. Berdasarkan hal tersebut, kegiatan pengabdian ini dilakukan pada peserta anak-anak didik sekolah dasar serta sekolahan yang menaunginya,yaitu lingkupYayasan Tahfids Syafian Hafiyah. Metode pengabdian terdiri atas tiga sesi meliputi sesi survey awal kegiatan pengabdian, sesi pelaksanakan pengabdian dan sesi monitoring & evaluasi. Metode pelaksanaan mengunakan pendekatan ceramah, diskusi interaktif dan simulasi. Hasil kegiatan pengabdian berjalan dengan baik dengan umpan balik peserta siswa memiliki peningkatan pemahaman mengenai enterpreneruship dan sekolah memilki rencana kedepan terkait pelaksanaan kegiatan entrepreneurship yang dimasukkan pada kegiatan sekolah secara berkala.
STRATEGI HUTANG AMAN DAN SYARIAH SERTA CERDAS DALAM MENYIKAPI PINJOL (PINJAMAN ONLINE) Kusumawardani, Media; Soediro, Achmad; Farhan, Muhammad; Adhitama, Fardinant
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2364

Abstract

Pasca pandemi covid-19, beberapa usaha mengalami penurunan. Salah satu permasalahan pada Desa Muara Penimbung Ilir adalah sebagian masyarakat yang memiliki usaha kain songket membutuhkan dana tambahan namun belum memiliki pemahaman yang baik mengenai penambahan modal melalui hutang. Tujuan kegiatan pengabdian adalah memberikan informasi mengenai hutang, hutang syariah dan pinjaman online. Hutang dalam agama islam diperbolehkan namun dilakukan pada keadaan yang mendesak. Hutang sebaiknya juga dipertimbangan dengan matang mengenai kesehatan keuangan kedepan. Pengusaha sebaiknya mengetahui kapan waktu terbaik untuk memulai hutang, berapa komposisi hutang yang tepat pada usahanya. Hutang pada era financial technology sangat mudah didapat dengan pinjaman online. Namun perlunya pelaku usaha berhati-hati dalam menyikapi pinjaman online illegal yang tidak aman dan tidak terdaftar. Hasil dari kegiatan pengabdian ini adalah peserta lebih memahami dan dapat menyikapi hutang dengan penuh pertimbangan serta resiko dari pinjaman online illegal. Berdasarkan hasil dari monitoring dan evaluasi, kegiatan pengabdian memberikan dampak bagi peserta untuk cermat dalam berhutang, mampu menghitung kapan waktu yang tepat untuk berhutang, jumlah hutang yang ideal dalam usahanya dan peserta lebih yakin menghindari tawaran dari pinjaman online illegal.
Corporate Social Responsibility in Islamic Banking: A Practical Evaluation Farhan, Muhammad; Soediro, Achmad; Kusumawardani, Media; Adhitama, Fardinant; Lakilaki, Eogenie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4121

Abstract

The objective of this study is to investigate how the CSR framework adopted by Islamic banks conforms to Islamic principles by integrating the values of Maqasid al-Sharia. This study adopts a qualitative approach to examine the alignment of CSR systems implemented by Islamic banks with Islamic principles, specifically incorporating the values of Maqasid al-Sharia. In this research, thematic analysis is used as a research strategy and data analysis method. Data was obtained through direct interviews with employees from the CSR departments of Bank Sumselbabel Syariah, Bank Syariah Indonesia, and Bank Muamalat. It can be concluded that Bank Syariah Indonesia (BSI) exhibits a robust dedication to the principles of Islamic finance, demonstrated through its financial reporting practices and business operations that steer clear of elements like riba (usury) and gharar (excessive uncertainty).
Pelatihan perhitungan ilmu waris (faraidh) pada komunitas Yayasan Salam Insaniyah Farhan, Muhammad; Kusumawardani, Media; Soediro, Achmad; Kosim, Abu; Adhitama, Fardinant
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.34426

Abstract

Abstrak Ilmu waris (faraidh) islam merupakan ilmu yang sangat penting khususnya untuk umat muslim. Penerapan ilmu waris islam pada kehidupan sehari hari merupakan bentuk taat pada syariat islam. Namun kenyataannya, umat muslim Indonesia tidak banyak yang memahami terkait ilmu waris (faraidh) islam sehingga ada beberapa kasus yang menerapkan pembagian waris berdasar hukum waris lainnya seperti hukum adat ataupun hukum negara. Kegiatan pengabdian ini dilaksanakan dengan tujuan meningkatkan pemahaman dan kesadaran masyarakat muslim Indonesia terkait ilmu waris (faraidh). Kegiatan pengabdian dilaksanakan menjadi tiga sesi yaitu persiapan, pelaksanaan dan evaluasi. Pelaksanaan pengabdian dilaksankaan pada tanggal 2 November 2023 dengan jumlah peserta 38. Hasil dari pelaksanakan kegiatan pengabdian menunjukkan peningkatan pemahaman mengenai ilmu waris (faraidh) pada peserta (Komunitas Yayasan Salam Insaniyah). Kata kunci: waris; faraidh; hukum islam. Abstract The science of Islamic inheritance (faraidh) is a very important science, especially for Muslims. The application of Islamic inheritance knowledge in daily life is a form of obeying Islamic law. But in reality, not many Indonesian Muslims understand the science of inheritance (faraidh) of Islam so that there are several cases that apply inheritance distribution based on other inheritance laws such as customary law or state law. This service activity was carried out with the aim of increasing the understanding and awareness of the Indonesian Muslim community regarding the science of inheritance (faraidh). The service activity was carried out in three sessions, namely preparation, implementation and evaluation. The implementation of the service was carried out on 2 November 2023 with 38 participants. The results of the implementation of the service activities showed an increased understanding of the science of inheritance (faraidh) in the participants (Community of Yayasan Salam Insaniyah). Keywords: inheritance; faraidh; islamic law.
Pengaruh Hexagon Fraud dan Audit Tenure Terhadap Fraudulent Financial Reporting Adhitama, Fardinant; Khamisah, Nur; Farhan, Muhammad; Setiawan, Renaldi
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.18155

Abstract

Latar Belakang: Laporan keuangan sebagai media bagi perusahaan untuk memberikan informasi kepada pengguna harus bebas dari kesalahan material yang diakibatkan oleh kesalahan atau kecurangan agar tidak menyesatkan pengguna laporan keuangan. Kecurangan laporan keuangan merupakan risiko utama yang memberi dampak jangka panjang dalam bisnis.Tujuan: Penelitian ini dilakukan untuk menguji pengaruh dari hexagon fraud (pressure, opportunity, rationalization, capability, arrogance, collusion) dan masa audit (audit tenure) terhadap kecurangan pelaporan keuangan pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia tahun 2018 hingga 2021. Metode Penelitian: Sampel yang digunakan dalam penelitian ini adalah sebanyak 172 tahun pengamatan yang terdiri dari 86 perusahaan. Data diolah dengan menggunakan regresi data panel dengan alat bantu Eviews. Hasil Penelitian: Dari hasil uji hipotesis, ditemukan bahwa pressure, oppurtunity, rationalization, capability, dan collusion memiliki pengaruh positif terhadap kecurangan laporan keuangan. Arrogance dan audit tenure ditemukan tidak memiliki pengaruh terhadap fraudulent financial reporting. Penelitian ini menjadi penting untuk dilakukan, dikarenakan belum banyak penelitian yang dilakukan untuk menguji faktor-faktor yang menyebabkan adanya kecurangan dalam pelaporan laporan keuangan, khususnya di perusahaan yang terdaftar di Indeks Saham Syariah Indonesia. Keaslian/Kebaruan Penelitian: Penelitian ini dilaksanakan pada emiten atau perusahaan-perusahaan yang terdaftar di Indeks Saham Syariah tahun 2018-2021. Perusahaan Syariah dipilih dikarenakan masih sedikitnya bukti empiris mengenai penelitian sejenis sebelumnya.
Co-Authors ABDUL BASHIR, ABDUL Budiman, Anton Indra Ermadiani, Ermadiani HASNI YUSRIANTI Ichsan Hamidi Kesuma, Nilam Khamisah, Nur Kosim, Abu Lakilaki, Eogenie Media Kusumawardani, Media Muhammad Farhan Patmawati Patmawati, Patmawati Setiawan, Renaldi Soediro, Achmad Tjandrakirana, Rina