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All Journal Jurnal Reviu Akuntansi dan Keuangan INFERENSI Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Prosiding Seminar Nasional Program Pengabdian Masyarakat
Ahim Abdurahim
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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DETERMINAN EFEKTIVITAS IMPLEMENTASI ANGGARAN BERBASIS KINERJA DAN PENYERAPAN ANGGARAN DI PEMERINTAH DAERAH Novrian Dandi Pratama; Ahim Abdurahim; Hafiez Sofyani
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.048 KB) | DOI: 10.22219/jrak.v8i1.23

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This study aims to attempt influence of  Understanding, Training, and External Pressure to the Effectiveness of Performance-Based Budgeting Implementation and Budget Realization in Province Government of Yogyakarta Special Rebion. Respondents representing the sample are head, secretary, expense treasurer, and head of planning subdepartment of agency at Local Government Unit (SKPD). Data was obtained by questioner dispersion technique to respondent. The collected quistioner was 113. Hypothesis testing employs Structural Equation Model (SEM) approach. The results show that education, understanding, training, and external pressure are the factors that have significant effect on the effectiveness of performance-based budgeting implementation. For budget realization, the understanding and effectiveness of performance-based budgeting implementation are two aspects that have significant effect.
OKSIDENTALISME DALAM PERBANKAN SYARIAH Ahim Abdurahim
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.504 KB) | DOI: 10.18202/jamal.2013.04.7179

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Abstract: Occidentalism in Islamic Banking. The paper aims to propose a concept of Islamic banking practices that is in line with Islamic values, and free from capitalism spirit. Literature study was used as method through reviewing Islamic banking regulations and practices, and subsequently analyzing them by using Hassan Hanafi‘s occidentalism, Max Weber’s capitalism spirit and Asy-Syatibi’s maqashid syariah. The analysis shows that there are profit-sharing calculation modification and violation of Sharia provision. These are caused by un-shar’i regulation, limited human resource capacity and weak supervision of the Sharia Supervisory Board. Violations of Syariatransaction operational procedures (formally as well as substantially) result in reporting income from such transactions as “non-halal revenue” in qardhul hasan report.Abstrak: Oksidentalisme dalam Perbankan Syariah. Artikel ini bertujuan mengusulkan suatu konsep praktik perbankan syariah yang sesuai nilai-nilai syariah,  bebas dari semangat kapitalisme. Penelitian ini menggunakan studi literatur: mereviu regulasi dan praktik perbankan syariah, lalu menganalisisnya dengan menggunakan metode “oksidentalisme” Hassan Hanafi, “spirit kapitalisme” Max Weber dan “maqashid syariah” Asy-Syatibi. Temuan menunjukkan ada modifikasi terhadap metode perhitungan bagi-hasil dan pelanggaran terhadap ketentuan syariah. Hal tersebut disebabkan oleh regulasi yang belum sepenuhnya syar’i, keterbatasan sumberdaya manusia dan lemahnya pengawasan Dewan Pengawas Syariah. Pelanggaran terhadap prosedur operasional transaksi syariah (formal maupun substantif) berakibat pendapatan dari transaksi tersebut harus dilaporkan sebagai pendapatan non halal dalam laporan qardhul hasan.
MAKNA BIAYA DALAM UPACARA RAMBU SOLO Tumirin Tumirin; Ahim Abdurahim
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.471 KB) | DOI: 10.18202/jamal.2015.08.6014

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Abstrak: Makna Biaya dalam Upacara Rambu Solo. Tujuan penelitian ini adalah menyingkap makna biaya upacara “rambu solo” di Tana Toraja. Biaya pelaksanaan upacara ini sangat mahal karena banyaknya hewan (kerbau dan babi) yang dikorbankan dan lamanya hari pelaksanaan upacara Hal tersebut merupakan sesuatu yang unik dilihat dari perspektif akuntansi. Penelitian ini menggunakan paradigma interpretif dengan metodologi fenomenologi. Kami mewawancarai dua informan untuk mendapatkan data dan sekaligus mengobservasi pelaksanaan upacara rambu solo di Tana Toraja, Sulawesi Selatan. Hasil penelitian menemukan tiga makna dari biaya pelaksanaan upacara “rambu solo”, yaitu kumpul keluarga, identitas strata sosial, dan utang keluarga.Abstract: The Meaning of Cost in Ceremony of Rambu Solo. The purpose of this study was to reveal the meaning of cost of the “rambu solo” ceremony in Tana Toraja. The cost of this ceremony is expensive because of many animals (buffaloes and pigs) were sacrified and the time of ceremony is lengthy. This research was employed interpretive paradigm with phenomenology as methodology. We interviewed two informants to fid the data and we observed the ritual of “rambu solo”. The research conducted in Toraja, South Sulawesi. The results has revealed three meanings of the cost of the ritual “rambu solo”, namely, family gathering, the identity of social strata, and family’s debt.
Pengaruh Current Ratio, Asset Size, dan Earnings Variability terhadap Beta Pasar Ahim Abdurahim
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.749 KB)

Abstract

The research objective was to determine the effect of variable accounting ie :, current ratio, asset size and earnings variability of the market beta. This study used 72 samples. Analyzer used to test the hypothesis that regression. Previous methods of Fowler and Rorke (1983) to adjust the market beta, and BLUE test is used to test classic assumptions of the independent variables are multikolinearitas, heteroskedasitas with Breushch-Pagan-Godfrey test, and autocorrelation with BG (The Breussh-Godfrey). The results found that the hypothesis H1a, H1b, H1c, and H2a powered means no influence current ratio, asset size and earnings variability of the market beta, both individually and simultaneously.
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH (SURVEI PADA BANK SYARIAH MANDIRI DAN BANK MUAMALAT INDONESIA PERIODE 2006-2008) Popy Turlina Sri Handayani; Ahim Abdurahim
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.904 KB)

Abstract

The existence of Islamic (syari'ah) banks in Indonesia is officially recognized after the lauch of the Banking Enactment No. 7, 1992 (UU No. 7 Tahun 1992 tentang Perbankan) during the economic crisis, Islamic bank, especially Bank Muamalat Indonesia and Bank Syariah Mandiri have proved that banks operating under the profit sharing schemes can survive amid the high fluctuation of exchange rates and interest rates. This study aims at examining the financing ratios on the profit-sharing rates of mudharabah savings in Bank Muamalat Indonesia and Bank Syariah Mandiri for the years of 2006-2008. Data are analyzed based on the classical assumption testing and hypothesis testing using multiple linear regression analysis. The results suggest the presence of multicolleniearity in the classical assumption testing. Howevet. simultaneity test suggests that the impact of the ratios such as ROA, ROE, FDR, BOPO, NIM and GAR on the profit-sharing rates (TBH), whereas partial testing shows two variables such as FDR and GAR do not influence the profit-sharing rates for mudharabah savings. 
PENGARUH TINGKAT SUKU BUNGA, JUMLAH BAGI HASIL, DANLQ 45 TERHADAP SIMPANAN MUDHARABAH PADA BANKSYARIAH DI INDONESIA Yustitia Agil Reswari; Ahim Abdurahim
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.97 KB)

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This research has a purpose to know the influence of interest, profit sharing, and LQ 45 to funding in Indonesian Syariah Bank Period 2006-2008. All trials in this research use the help of SPSS program. The trial of quality of data use Classic Assumption Test, whereas for the trial of hypothesis use multiple linier regression test consists oft-statistic test, determination R2 test, and statistic F test.The result of multiple linear regression test, thatis t-statistic test indicate that interest (BIrate) variable doesn't have an effect to funding. Profit sharing variable has a positive significant effect to funding, so that with LQ 45 has a positive significant effect to funding. Statistic F test explain that all of independent variabel (interest, profit sharing, and LQ 45) has an effect to funding, while for the trial of quality of data, explained that all of classic assumption test can be fulfilled.
Membangun Good Governance di Lembaga Amil Zakat, Infaq dan Shadaqah (LAZ): Pengalaman Dua LAZ Besar di Indonesia Ahim Abdurahim; Hafiez Sofyani; Sigit Arie Wibowo
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 12, No 1 (2018)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v12i1.45-64

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This study aims to explore experiences of two big LAZs in Indonesia, namely Lazis Based on Islamic Organization X and Rumah Zakat in complying requirements as a good governance Lazis, with reference to Religion Ministerial Decree (Keputusan Menteri Agama/KMA) 333/2015 about Guidance on Giving Permit Establishment of Amil Zakat Institute and Statement of Financial Accounting Standards (PSAK) No. 109 on Accounting for Zakat and Infak/Alms. Specifically, this study was conducted with interview and observation techniques. Object observations are: Legality, Organizational Structure, Human Resource Quality, Work Program Planning, Implementation Work, Data Management, and Reporting. This study indicate hat there are several points of the requirements that become obstacles, namely: Registered as an Islamic social institution that manages the field of education, da'wah and social or institutional bodies law, Having a planned program plan and trstruktur, Have the technical, administrative and financial skills to carry out its activities, Have state health insurance (BPJS) and employment or other insurance for its employees, and able to raise funds at least 50 billion for LAZNAS. From the various obstacles that arise, the two LAZ has a similar pattern in solving them, namely by adopting the practice of New Public Management for the management and governance of Lazis can run well. In addition, synergy with various parties, such as academics and NGOs, and utilize the progress of information technology by building an e-donation system to optimize the collection of zakat and infaq potentials from various regions in Indonesia. The results of this study are expected to be an input for other LAZ in improving the quality of management and governance, especially related to the filing of legality to the Ministry of Religious Affairs of Indonesia regulated in KMA 333 2015.
IMPLEMENTASI SIAMASJID UNTUK MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID Ahim Abdurahim; Muhammad Bahrul Ilmi; Muhammad Kresna Budi W
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2022: 7. Sarana dan Prasarana Publik dan Mitigasi Bencana
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ppm.57.1134

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Tujuan pengabdian kepada masyarakat adalah mengembangkan dan mengimplementasikan software aplikasi SIAMASJID berbasis web di Masjid K.H. A. Dahlan UMY untuk meningkatkan akuntabilitas dan transparansi pengelolaan keuangan. Metode pengambilan sampel adalah convenience sampling, dan metode analisis Acceptance Model Theory. Keunggulan SIAMASJID adalah menyajikan laporan keuangan dengan mengacu kepada ISAK 35 untuk organisasi nirlaba dan standar akuntansi syariah untuk pengelolaan zakat, infak/sedekah, serta pemenuhan prinsip syariah sesuai Fatwa MUI dan Putusan Tarjih Muhammadiyah. Selain menyajikan laporan keuangan, SIAMASJID menyajikan laporan kegiatan penerimaan dana yang terdiri dari penerimaan dana infak/sedekah tidak terikat, penerimaan dana infak/sedekah terikat, dan penerimaan dana kantor masjid. Pemisahan penerimaan dana penting untuk menjaga akuntabilitas dan kesesuaian dengan prinsip syariah. Selain itu, untuk pemenuhan akuntablitas, transparansi dan kesesuaian dengan prinsip syariah, SIAMASJID mengklasifikasi setiap pengeluaran dana sesuai dengan penerimaan kepada 6 jenis kegiatan yaitu kegiatan pendidikan, kegiatan kesehatan, kegiatan ekonomi, kegiatan dakwah, kegiatan sosial-kemanusiaan, dan kegiatan kantor masjid. Dengan demikian, takmir masjid dapat menggunakan setiap penerimaan dana sesuai dengan prinsip syariah dan menyajikan laporan keuangan serta laporan kegiatan kepada jamaah dengan transaparan. Software aplikasi SIAMASJID dapat digunakan oleh pengurus takmir masjid lainnya karena dikembangkan sesuai dengan proses bisnis dan kegiatan takmir masjid pada umumnya
Co-Authors Hafiez Sofyani Hafiez Sofyani Muhammad Bahrul Ilmi Muhammad Kresna Budi W Novrian Dandi Pratama Popy Turlina Sri Handayani Sigit Arie Wibowo, Sigit Arie Tumirin Yustitia Agil Reswari