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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Pengabdian Masyarakat Manage
Hafiez Sofyani
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Religion Arts Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Penerimaan Sistem Informasi Akuntansi Pada Pusat Kesehatan Masyarakat Yang Baru Menjadi Badan Layanan Umum Daerah (BLUD) Rudy Suryanto; Mohamad Abdul Latif; Hafiez Sofyani
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.807 KB) | DOI: 10.22219/jrak.v5i1.4984

Abstract

This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), percieved usefulness (PU) and attitude toward using (ATU) toward behavioral intention to use (BITU), and behavioral intention to use (BITU) toward actual system usage (ASU) are positif significant. Keywords: Accounting Information System, Public Service Agency (BLUD), Structural Equation Model, Technology Acceptance Model (TAM)
Analisis pengungkapan modal intelektual: Perbandingan antara universitas di Indonesia dan Malaysia Ihyaul Ulum; Malinda Malik; Hafiez Sofyani
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.602 KB) | DOI: 10.24914/jeb.v22i1.2343

Abstract

This study aims to identify the Intellectual Capital (IC) disclosure practices of Indonesia and Malaysian universities on their official websites. This study used ten websites of best Indonesia and Malaysian universities based on 4ICU (International Colleges and Universities) 2018. The Modal intellectual framework developed by Leitner (2004) was used. The framework consists of 36 items: 10 human capital items, nine structural capital items, dan 17 relational capital items. Mann-Whitney U (non-parametric based) was used to test the hypothesis. The result shows that there was a difference between Indonesia and Malaysian universities about the level of Modal intellectual disclosure on their official websites. Generally, the percentages of IC information disclosed on Indonesia and Malaysian universities’ website is just about 50%, while the rest is undisclosed. This indicates that the awareness of the university’s management toward IC disclosure is still low. Therefore, the government role in improving the practice of IC disclosure through regulatory instruments is recommended.
Apakah Ukuran, Profitabilitas, dan Praktik Manajemen Laba Memengaruhi Tingkat Pelaksanaan dan Pelaporan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia? Iwan Setiawan; Haris Faulid Asnawi; Hafiez Sofyani
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.832 KB)

Abstract

This study aims to examine the effect of size, profitability, and earnings management on implementation and disclosure of Islamic Social Reporting in Islamic banks in Indonesia. The samples are Indonesian General Islamic Banks (Bank Umum Syariah) which published an annual report within the past three years from 2009 to 2013. Measurement of Islamic Social Reporting was perfomed with reference to the research Haniffa (2002). The hypothesis testing employs multiple regression analysis techniques. The results of this study reveal that the size of banks as measured by total assets has positive effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. However, profitability as measured by return on eearnings (ROE) and earnings management as measured by Healy model (1996) do not show the effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. For more detail descriptions of this study results are presented in discussion section.
INSTITUTIONAL PRESSURE AND THE IMPLEMENTATION OF INDONESIAN SFAS 109 made aristia; Hafiez Sofyani
International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 2 (2021): Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3641

Abstract

This study aims to investigate why and how zakat management organizations strategically respond to the obligation to apply the Indonesian Statement of Financial Accounting Standards Number 109 (SFAS 109) on Accounting for Zakat. It was conducted in National Amil Zakat Agency in Bali, and it applies a case study method with interviews, observation, and document review as data collection techniques. Subsequently, the data were interactively analyzed by applying thematic analysis. The results showed that although majority of the financial reporting processes could reflect the choice of acquiescence responses (compliance), other findings revealed the existence of non-compliance responses (compromise-balancing). These are related to the implementation of Indonesian SFAS 109 mainly relating to the context of receiving non-halal fund and the related parties' transactions. Meanwhile, the existence of this non-compliance behavior can be attributed to the low level of organizational dependence on its constituents and the low level of perceived coercivity of the institutional pressure. This study contributes theoretically by revealing new findings of internal actor’s role in deciding the organizational response to institutional pressure. In addition, this study can have practical implications on policy formulation by the Indonesian Accounting Association as a standard-setter body.
Strategi Peningkatan Ekonomi Rumah Tangga melalui Literasi Finansial dan Urban Farming di PCA Moyudan Suryandari, Erni; Hafiez Sofyani; Evy Rahman Utami; Dara Alifa Fajriati Thamrin; Rizka Amalia; Mufti Alam Adha; Alek Murtin
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 1 (2026): Februari (On Progress)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i1.3742

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan ketahanan ekonomi keluarga di lingkungan PCA Aisyiyah Moyudan melalui dua pendekatan utama, yaitu edukasi literasi keuangan rumah tangga dan pelatihan pemanfaatan pekarangan (urban farming) berbasis prinsip keberlanjutan. Program ini mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs), khususnya poin 1 (penghapusan kemiskinan), poin 2 (mengakhiri kelaparan), dan poin 8 (pertumbuhan ekonomi dan pekerjaan layak). Kegiatan dilaksanakan dalam tiga tahap utama: (1) persiapan, yang meliputi Focus Group Discussion (FGD) untuk identifikasi kebutuhan mitra dan penyusunan materi pelatihan; (2) pelaksanaan, berupa workshop literasi keuangan dan pelatihan urban farming dengan media tanam dari barang bekas seperti galon; dan (3) evaluasi, melalui pre-post test, observasi lapangan, serta survei kepuasan peserta. Pendampingan berkelanjutan dilakukan untuk memastikan materi yang diberikan dapat diimplementasikan secara konsisten. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pentingnya perencanaan dan pencatatan keuangan keluarga secara sederhana, serta munculnya antusiasme dan keterampilan baru dalam menanam sayuran di pekarangan rumah menggunakan barang bekas. Hal ini tidak hanya mendukung ketahanan pangan, tetapi juga membuka peluang ekonomi alternatif dan mendorong perilaku ramah lingkungan melalui prinsip daur ulang serta pemanfaatan sumber daya lokal. Originalitas dari program ini terletak pada integrasi antara literasi keuangan dan pertanian rumah tangga dalam satu rangkaian program pemberdayaan komunitas perempuan, yang menjadi praktik baik hasil kolaborasi antara perguruan tinggi dan organisasi masyarakat seperti PCA Aisyiyah dalam membangun kemandirian ekonomi dan budaya hidup berkelanjutan di tingkat keluarga.
Co-Authors Alek Murtin Dara Alifa Fajriati Thamrin Erni Suryandari, Erni EVY RAHMAN UTAMI Haris Faulidi Asnawi Ihyaul Ulum Iwan Setiawan made aristia Made Aristia Prayudi Malinda Malik Mohamad Abdul Latif Mufti Alam Adha Rizka Amalia Rudy Suryanto