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All Journal JAM JURNAL IQRA´ Jurnal Ilmiah Ekonomi Islam EKONOMIS : Journal of Economics and Business Journal of Islamic Monetary Economics and Finance Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Ilmiah Poli Bisnis Jurnal Eksplorasi Akuntansi (JEA) Jurnal Vokasi Informatika (JAVIT) Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding International Applied Business and Engineering Conference Journal of Critical Realism in Socio-Economic (JOCRISE) JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Hidayatul Ihsan
Politeknik Negeri Padang
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Bimbingan Teknis Pengelolaan Keuangan Berbasis Syariah Untuk BMT Eliyanora, Eliyanora; Surya, Firman; Ihsan, Hidayatul; Rosita, Irda; Andri, Diah Uzzahraty
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

BMT Masjid Raya Koto Baru adalah sebuah lembaga keuangan mikro syariah yang didirikan oleh warga Nagari Koto Baru yang berada di perantauan dan di Koto Baru yang pendiriannya bertujuan untuk memakmurkan mesjid dan membantu menyelesaikan permasalahan ekonomi masyarakat. BMT Masjid Raya Koto Baru memberikan pinjaman kepada masyarakat untuk berbagai keperluan usaha atau konsumsi, dan keberadaannya dianggap sebagai penyelamat bagi banyak anggota yang sebelumnya terjerembab dalam utang kepada rentenir. Meskipun keberadaan BMT ini telah dapat membantu masyarakat, masih terdapat beberapa permasalahan mendasar yang perlu diselesaikan. Beberapa kebijakan yang dijalankan belum sesuai dengan prinsip syariah, pengurus juga belum memisahkan pengelolaan dana yang dihimpun baik dana zakat maupun dana qardhul hasan yang disalurkan dalam bentuk pinjaman. Pengurus juga belum memahami bagaimana prinsip-prinsip penyelenggaraan akuntansi yang berbasis syariah, mulai dari pengakuan atau pencatatan transaksi, pengukuran serta penyajian laporan keuangan untuk dana zakat maupun untuk dana qardhul hasan. Kegiatan kemitraan ini bertujuan untuk meningkatkan pemahaman dasar dan softskills pengurus BMT Masjid Raya Koto Baru dalam mengelola dana yang dihimpun baik dalam bentuk zakat maupun dana qardhul hasan serta mampu mengimplementasikannya agar pengelolaan dana tersebut sesuai dengan prinsip syariah dan akuntansi syariah sehingga laporan keuangan yang disajikan lebih transparan, dipercaya dan akuntabel. Dengan demikian, BMT Masjid Raya Koto Baru dapat menjadi lebih efektif dalam memberikan pelayanan kepada masyarakat serta diharapkan semakin meningkatkan kepercayaan dan kontribusi masyarakat terhadap lembaga tersebut.    
Pengaruh Ukuran Perusahaan, Profitabilitas, Kepemilikan Saham oleh Publik, dan Leverage Terhadap Pengungkapan Internet Financial Reporting Insani, Anggia De Silva; Gustati, Gustati; Ihsan, Hidayatul
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1503

Abstract

This research aims to determine the influence of company size, profitability, public ownership, and leverage on Internet Financial Reporting (IFR) disclosures in food & beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The independent variables in the research are company size, profitability, public ownership, and leverage, while the dependent variable is IFR. The research sample was taken using a purposive sampling method, and 30 companies were obtained that met the sample criteria, resulting in a total of 90 observation data. The analysis technique used is multiple linear regression analysis processed with the SPSS v.25 application. The results of this research show that simultaneously the variables company size, profitability, public ownership and leverage have a positive effect on IFR disclosure, and partially the variables company size and profitability have a positive effect on IFR disclosure. However, the variables of public ownership and leverage have no effect on IFR disclosure.
Studi Ekploratif tentang Akuntabilitas Crowdfunding Wakaf Santika, Dita; Ihsan, Hidayatul; Eliyanora, Eliyanora; Gustina, Gustina
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.9601

Abstract

This study aims to portray the mechanism of waqf crowdfunding and as to how crowdfunding operator and nazhirs (waqf managers) show their accountability to the public. In doing so, an exploratory study at kitabisa.com, one of the largest donation-based crowdfunding platforms in Indonesia, was conducted. Data was collected through interviews, email correspondences, and web content analysis while data analysis was conducted through thematic analysis. The findings of this study show that there have been some efforts made by both crowdfunding operator and nazhirs to discharge their accountability to the public. Meanwhile, the absence of existing regulation to waqf crowdfunding in Indonesia could be a threat to waqf accountability. This study concludes with recommendations for the improvement of waqf crowdfunding in the future.
Pengaruh Kualitas Sistem dan Kualitas Informasi Terhadap Manfaat Bersih Sistem Verifikasi Penjualan Batu Bara Pratiwi, Putri Ranie; Sudiman, Josephine; Ihsan, Hidayatul
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.323

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sistem dan kualitas informasi terhadap manfaat bersih dari penggunaan sistem Modul Verifikasi Penjualan Batu Bara (MVP) oleh perusahaan perdagangan batu bara. MVP merupakan bagian dari sistem e-Government yang dikembangkan oleh Kementerian ESDM untuk meningkatkan transparansi dan efisiensi pelaporan penjualan batu bara. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares - Structural Equation Modeling (PLS-SEM) terhadap 69 responden pengguna aktif MVP. Hasil penelitian menunjukkan bahwa kualitas informasi berpengaruh positif dan signifikan terhadap manfaat bersih, sedangkan kualitas sistem tidak menunjukkan pengaruh yang signifikan. Temuan ini menunjukkan bahwa informasi yang akurat, relevan, lengkap, dan mudah dipahami menjadi faktor utama dalam mendukung efektivitas, efisiensi, dan akuntabilitas sistem. Penelitian ini menggunakan nilai publik sebagai kerangka teoretis untuk mengevaluasi sejauh mana sistem MVP memberikan manfaat bagi pengguna. Pendekatan ini tidak hanya menilai aspek teknis, tetapi juga mempertimbangkan dampak sosial dan nilai-nilai publik yang dihasilkan dari penggunaan sistem digital pemerintah. Hasil penelitian ini memberikan kontribusi teoritis dalam pengukuran keberhasilan e-Government serta menjadi rekomendasi praktis bagi pemerintah untuk menyempurnakan sistem MVP agar lebih adaptif terhadap kebutuhan pelaku usaha.
Pengaruh Pengungkapan Islamic Social Reporting, Kinerja Indeks Maqashid Syariah, Pertumbuhan Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Devega, Lidya; Fauzi, Nurul; Ihsan, Hidayatul; Rafi, Muhammad; Haslina, Welsi
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.364

Abstract

This research aims to examine and assess the influence of Islamic Social Reporting (ISR) disclosure, maqashid shariah index performance, company growth, and firm size on the firm value of Sharia Commercial Banks (BUS) listed under the Financial Services Authority (Otoritas Jasa Keuangan/OJK) throughout the 2019–2024 period. Employing a quantitative approach with purposive sampling, the study collected 35 observational data points from 7 BUS. The dependent variable, firm value, was measured using the Economic Value Added (EVA) indicator. Data were analyzed using multiple linear regression techniques with the Statistical Product and Service Solutions (SPSS) version 29 software. The findings reveal that, individually, ISR disclosure and maqashid shariah index performance significantly influence firm value, whereas company growth and firm size show no significant impact. Nonetheless, when examined simultaneously, ISR disclosure, maqashid shariah index performance, company growth, and firm size collectively exert a significant influence on firm value among Sharia Commercial Banks registered with the OJK.
Evolving Waqf Reporting Practices: Towards Comprehensive Integrated Reporting and Stakeholder Engagement Yuvitasari, Gusranti; Ihsan, Hidayatul; Dwiharyadi, Anda
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.4234

Abstract

Accountability in waqf management is commonly demonstrated through financial reporting by nazhir to waqf stakeholders. While financial reporting plays a central role in ensuring accountability, it is often insufficient to capture the broader dimensions of waqf management, particularly in explaining performance outcomes, achievement of objectives, and social impacts. Moreover, differences in stakeholders’ levels of accounting literacy may create information gaps, limiting the effectiveness of financial reports as a communication tool. As a result, non-financial reporting is increasingly recognized as a necessary complement to financial reporting. This study aims to explore integrated reporting practices, encompassing both financial and non-financial dimensions, in relation to the sustainability of waqf entities. Stakeholder salience theory is employed as an analytical framework to examine how reporting practices respond to the information needs of different stakeholder groups. Adopting a qualitative and exploratory approach within an interpretive paradigm, data were collected through in-depth interviews and document analysis, and analyzed using thematic network analysis. he findings indicate that waqf institutions have begun to incorporate elements of integrated reporting by combining financial disclosures with non-financial information related to program activities and social impacts. However, these practices remain fragmented, as non-financial reporting components are not standardized and vary across waqf entities. This study contributes to the literature on waqf accountability and reporting by highlighting the emerging but incomplete nature of integrated reporting practices in the waqf context. Practically, the findings offer insights for nazhir and regulators in strengthening reporting practices to enhance transparency, accountability, and stakeholder understanding of waqf performance and impact.
Memotret Tata Kelola Masjid: Studi Kasus pada Masjid Agung Nurul Iman dan Masjid Taqwa Muhammadiyah Sumatera Barat Ilahia, Nesi; Ihsan, Hidayatul; Atsarina, Alyani
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.4302

Abstract

Mosques are not merely places of worship but also serve as social institutions that need professional and accountable management of their financial and organizational resources. As most of the resources come from congregational donations, applying Good Mosque Governance becomes crucial to maintain transparency, accountability, responsibility, independence, and fairness. This study explores the implementation of Good Mosque Governance principles at Nurul Iman Grand Mosque and Muhammadiyah Taqwa Mosque in West Sumatra. A qualitative case study approach was used, guided by Stewardship Theory. Findings indicate that both mosques have generally applied the principles of good governance, though some managerial and documentation challenges still exist. The findings further show that the implementation of these principles is associated with more structured management practices, clearer financial accountability, and higher levels of perceived trust among congregants. Future studies are encouraged to explore broader models of mosque governance that integrate digital transparency and inter-organizational collaboration.
Kampung Adat Dalam Potret Akuntabilitas: Suatu Kajian Etnografi Sesmi Oktavia; Hidayatul Ihsan; Rasyidah Mustika
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.872

Abstract

This research aims to understand the accountability of indigenous village management. Specifically, the focus of this research is to explain how indigenous village managers demonstrate accountability in terms of five dimensions, namely, transparency, liability, control, responsibility, and responsiveness. In addition to the dimensions of accountability, stakeholder theory is also used in understanding the accountability of managers to stakeholders. Furthermore, this research was conducted using an ethnographic design, in which the Sijunjung Traditional Village was chosen as the object of research. The research findings indicate that indigenous village managers have demonstrated accountability through the accountability dimensions of transparency, liability, control, responsibility and responsiveness, but improvements in some aspects are still needed. Therefore, indigenous village managers need to establish work programs and a clear vision and mission, improve responses to stakeholder input and complaints, and implement an efficient and technology-based complaints system.
Pengaruh Pengetahuan Etika, Religiusitas, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi pada Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang) Nindy Wijayanti; Zahara; Hidayatul Ihsan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.595 KB) | DOI: 10.30630/jabei.v1i1.11

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan etika, religiusitas, dan love of money terhadap persepsi etis mahasiswa akuntansi. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data dalam menggunakan data primer dengan cara memberikan kuesioner kepada responden. Populasi penelitian ini adalah mahasiswa akuntansi perguruan tinggi di Kota Padang. Sampel yang digunakan sebanyak 135 responden. Metode pengumpulan sampel menggunakan convenience sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda, dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa pengetahuan etika, religiusitas, dan love of money berpengaruh positif terhadap persepsi etis mahasiswa akuntansi.
Faktor-Faktor Yang Mempengaruhi Minat Pemilihan Karir Mahasiswa Akuntansi Sebagai Auditor Pemerintah Gustri Maizelni; Armel Yentifa; Hidayatul Ihsan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.54

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh motivasi pasar, motivasi ekonomi (penghargaan finansial), lingkungan kerja, dan gender terhadap minat pemilihan karir mahasiswa akuntansi sebagai auditor pemerintah. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer yang diperoleh langsung dari kuesioner dan diukur menggunakan skala likert. Populasi penelitian ini adalah Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang angkatan 2018 prodi D4 Akuntansi dan angkatan 2019 prodi D3 Akuntansi. Metode pengumpulan sampel pada penelitian ini adalah Puposive sampling. Sampel yang diperoleh sebanyak 103 responden. Analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa motivasi pasar, motivasi ekonomi (penghargaan finansial), lingkungan kerja berpengaruh positif terhadap minat pemilihan karir mahasiswa akuntansi sebagai auditor pemerintah, sedangkan gender tidak berpengaruh terhadap minat pemilihan karir mahasiswa akuntansi sebagai auditor pemerintah.
Co-Authors -, Gustina Abdelghani Echchabi Agnes Anggun Minati Akhyar Adnan, Muhammad Amy Fontanella Anda Dwiharyadi Andri, Diah Uzzahraty Armel Yentifa Atsarina, Alyani Ayedh, Abdullah Benny Chandra Chandra, Novrina Dadang Irsyamuddin Devega, Lidya Dita Santika Eliyanora Eliyanora Esa Dwiyan Febrianita Hadis Gustati Gustati Gustina Gustina - Gustina - Gustina Gustina Gustina Gustri Maizelni Haslina, Welsi Huda, Asrul Ilahia, Nesi Insani, Anggia De Silva Irda Rosita Iskandar Iskandar Josephine Sudiman M. Rafi Maliah Sulaiman Mohd Alwi, Norhayati Mustika, Rasyidah Nindy Wijayanti Novirwan Trinanto Nurul Fauzi Pratiwi, Putri Ranie Ramadia, Anggun Aulia Sania Putri Alisya Santika, Dita Sesmi Oktavia Ulfi Maryati Variyetmi Wira Wiwik Andriani Yenida Yenida Yossi Septriani Yuliarni, Teti Yuvitasari, Gusranti Zahara Zahara Zalida Afni