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Peran divisi internal control pada lembaga keuangan mikro syariah Kholilah Kholilah; Kurniawati Meylianingrum; Mega Noerman Ningtyas; Tiara Juliana Jaya; Lutfi Ardhani
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p155

This research is based on the rapid development of Sharia microfinance institutions that are not balanced with the professionalism of its management. The purpose of this research is to dig deeper into internal control conditions on Sharia microfinance institutions, to achieve these goals of research using qualitative methods with case study approaches. The data collection process is conducted through interviews, internal control report data collection, and FGD. The informant is the division of internal control and Operations manager at BMT X. The results showed that there are two business risks of Sharia microfinance institutions that are internal risks and external risks. The internal risks faced by Sharia microfinance institutions are human resources, institutional, and systems. External risks originating from outside the conditions of the Sharia microfinance institutions are financial technology developments and the level of outcomes that affect the capital of sharia financial institutions. Both of these risks can be minimized by optimizing internal control so that the trust to sharia microfinance institutions increases. The increased trust of stakeholders was able to restore the role of Sharia microfinance institutions as the spearhead of the lower-class community economy.

The Amanah metaphor reflection in Baznas financial report preparation scenario Mustiayu Cahyanti; Muhtadi Ridwan; Nanik Wahyuni; Kholilah Kholilah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p59-72

This study aimed to determine the implementation of PSAK 109 in Baznas financial statements. This research is essential because of the lack of public trust in Baznas management. A survey conducted on the people of East Lombok Regency states that people prefer to distribute zakat funds directly to mustahiq or non-governmental zakat institutions. This condition occurs due to the low accountability of zakat fund management and reporting in East Lombok Regency. Therefore, it is essential to illustrate the transactions at Baznas to prepare financial statements per PSAK 109. This research uses a case study qualitative research method. The results show that Baznas employees are unfamiliar with PSAK 109 and preparing financial statements according to these standards. This research makes simple illustrations to prepare financial statements. The results are presented to Baznas officers, who appreciate the financial reports. The limitations of this research are passive informants and diversified transactions, which causes officers to be reluctant to study accounting following PSAK 109. Therefore, further research can be carried out on larger Baznas with more varied transactions.AbstrakTujuan dari penelitian ini adalah menganalisa penerapan PSAK 109 pada laporan keuangan BAZNAS. Penelitian ini penting dilakukan karena kurangnya kepercayaan masyarakat terhadap pengelolaan BAZNAS. Hal ini terlihat dari hasil statistik zakah nasional 2019 oleh BAZNAS yang menyebutkan bahwa masyarakat lebih memilih menyalurkan dana zakah langsung kepada mustahiq atau lembaga zakah non pemerintah. Kondisi ini terjadi karena rendahnya akuntabilitas pengelolaan dan pelaporan dana zakah di Kabupaten Lombok Timur. Oleh karena itu, penting untuk menggambarkan transaksi-transaksi yang terjadi di BAZNAS dalam rangka penyusunan laporan keuangan sesuai dengan PSAK 109. Penelitian ini menggunakan metode penelitian kualitatif studi kasus. Hasil penelitian menunjukkan bahwa pegawai BAZNAS belum memahami penyusunan laporan keuangan sesuai PSAK 109. Keterbatasan penelitian ini adalah informan pasif dan transaksi yang beragam, yang menyebabkan petugas enggan mempelajari akuntansi sesuai dengan PSAK 109. Oleh karena itu, dapat dilakukan penelitian lebih lanjut pada BAZNAS di tingkat provinsi dengan transaksi yang lebih variatif

EARNING MANAGEMENT DETERMINANTS: DOES FAIR VALUE ACCOUNTING MATTER? Farah Rahmah Putri; Kholilah Kholilah
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

This research investigates the impact of fair value accounting, company size, board of commissioners, audit quality, and managerial ownership on earning management. The research was conducted on study 36 companies registered in the financial sector from 2019 to 2021. Purposive sampling is a sampling method to select 36 companies. Multiple linear regression analysis is used in this study's data analysis technique. The findings revealed that fair value accounting, company size, and board of commissioners effected earning management. In contrast to the previous three variables, audit quality and managerial ownership do not affect earning management. Fair value accounting cas be used as a way to check earning management that occurs in companies.

The Amanah metaphor reflection in Baznas financial report preparation scenario Mustiayu Cahyanti; Muhtadi Ridwan; Nanik Wahyuni; Kholilah Kholilah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p59-72

This study aimed to determine the implementation of PSAK 109 in Baznas financial statements. This research is essential because of the lack of public trust in Baznas management. A survey conducted on the people of East Lombok Regency states that people prefer to distribute zakat funds directly to mustahiq or non-governmental zakat institutions. This condition occurs due to the low accountability of zakat fund management and reporting in East Lombok Regency. Therefore, it is essential to illustrate the transactions at Baznas to prepare financial statements per PSAK 109. This research uses a case study qualitative research method. The results show that Baznas employees are unfamiliar with PSAK 109 and preparing financial statements according to these standards. This research makes simple illustrations to prepare financial statements. The results are presented to Baznas officers, who appreciate the financial reports. The limitations of this research are passive informants and diversified transactions, which causes officers to be reluctant to study accounting following PSAK 109. Therefore, further research can be carried out on larger Baznas with more varied transactions.AbstrakTujuan dari penelitian ini adalah menganalisa penerapan PSAK 109 pada laporan keuangan BAZNAS. Penelitian ini penting dilakukan karena kurangnya kepercayaan masyarakat terhadap pengelolaan BAZNAS. Hal ini terlihat dari hasil statistik zakah nasional 2019 oleh BAZNAS yang menyebutkan bahwa masyarakat lebih memilih menyalurkan dana zakah langsung kepada mustahiq atau lembaga zakah non pemerintah. Kondisi ini terjadi karena rendahnya akuntabilitas pengelolaan dan pelaporan dana zakah di Kabupaten Lombok Timur. Oleh karena itu, penting untuk menggambarkan transaksi-transaksi yang terjadi di BAZNAS dalam rangka penyusunan laporan keuangan sesuai dengan PSAK 109. Penelitian ini menggunakan metode penelitian kualitatif studi kasus. Hasil penelitian menunjukkan bahwa pegawai BAZNAS belum memahami penyusunan laporan keuangan sesuai PSAK 109. Keterbatasan penelitian ini adalah informan pasif dan transaksi yang beragam, yang menyebabkan petugas enggan mempelajari akuntansi sesuai dengan PSAK 109. Oleh karena itu, dapat dilakukan penelitian lebih lanjut pada BAZNAS di tingkat provinsi dengan transaksi yang lebih variatif

Financial Deepening on Sharia Finance Perspective: Analysis in Indonesia and Malaysia Kurniawati Meylianingrum; Tiara Juliana Jaya; Kholilah Kholilah; Mariam Ait Ahmed
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 2 (2026): June
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i2.2223

This study examines the dynamic relationship between the Islamic financial sector and financial deepening in Indonesia and Malaysia by integrating two key components of the sharia financial system: the sharia capital market and Islamic banking. Using monthly pooled data from 2014-2024 and employing the Autoregressive Distributed Lag approach, the research investigates both short-term and long-term effects of corporate sukuk, sharia stocks, third-party funds, total assets, interest rates, and exchange rates on financial deepening. The findings reveal that corporate sukuk exert a negative influence on financial deepening in the short run, primarily due to their illiquidity and dominance by institutional buy-and-hold investors, while showing no significant long-term effect in either country. Sharia stocks positively affect financial deepening only in the short run, whereas long-term effects remain insignificant because of market volatility, limited liquidity, and structural constraints within the sharia capital market. Third-party funds demonstrate a contrasting pattern, showing negative short-run effects but a strong and positive long-run impact, indicating their growing role in supporting Islamic banking intermediation. Total asset contributes positively to financial deepening in the short term; however, their long-term effect becomes negative, reflecting inefficiency in translating asset growth into real-sector financing. Robustness test using Malaysia support the main model’s conclusion. The study underscores the importance of enhancing liquidity, strengthening intermediation efficiency, and improving cross-sector sharia financial integration to maximize the contribution of Islamic finance toward sustainable financial deepening in dual banking systems.

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