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All Journal Jurnal Ilmu Lingkungan Jurnal Dinamika Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Community Empowerment Prosiding Seminar Nasional Pengabdian Kepada Masyarakat
Amal, Muhammad Ihlashul
Universitas Negeri Semarang, Semarang, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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Development of Mosque Accounting Information Systems Based on Non-profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque Asrori, Asrori; Kiswanto, Kiswanto; Fachrurrozie, Fachrurrozie; Amal, Muhammad Ihlashul
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.23930

Abstract

The mosque, a place of worship for Muslims, is a non-profit entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of non-profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the non-profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds. 
The Effect of Environmental Disclosure and Performance on Profitability in the Companies Listed on the Stock Exchange of Thailand (SET) Indah Fajarini Sri Wahyuningrum; Muhammad Ihlashul Amal; Suci Sularsih
Jurnal Ilmu Lingkungan Vol 19, No 1 (2021): April 2021
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.19.1.66-72

Abstract

The main objective of this study is to determine the empirical evidence of the effect of environmental disclosure, environmental performance, company age, and company size on profitability. The purposive sampling method was used to determine the sample of companies and obtained 85 companies from a total population of 100 large companies listed on the Thailand Stock Exchange (SET) in 2018. The data analysis technique used was multiple linear regression analysis using analysis tool IBM SPSS Statistics version 26. The results of this study prove that environmental disclosure has a significant positive effect on profitability. Environmental performance and company size have a significant negative effect on profitability. On the other hand, company age is not proven to have a significant effect on profitability. Based on the research results, it can be concluded that more extensive environmental disclosure is able to increase the achievement of profitability. However, company age is not a factor affecting profitability. Meanwhile, company size and environmental performance as measured by total assets and the existence of ISO 14001 certifications are proven to reduce the level of company profitability. This study also has several limitations, including the time period which is limited to only one time period, namely 2018. It is expected that further studies can expand the time period by more than one year. This is since using a time period of more than one year can illustrate the effect of environmental disclosure and environmental performance, company age and company size on the profitability achieved by the companies.  In addition, it is expected that the results of this study can provide input to companies to be more concerned regarding company performance activities, especially on the environment because there are still many companies that have low levels of environmental disclosure even though environmental disclosure in Thailand is still voluntary.
MSME accounting workshop for students at the Kafalatul Yatama Orphanage, Ngaliyan, Semarang Muhammad Ihlashul Amal; Asrori Asrori; Fachrurrozie Fachrurrozie; Indah Fajarini Sri Wahyuningrum; Prabowo Yudo Jayanto; Fian Tri Rohmah
Community Empowerment Vol 7 No 7 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.945 KB) | DOI: 10.31603/ce.6915

Abstract

The students of the Kafalatul Yatama Orphanage are the next generation of the nation who have the same rights in getting protection, love and adequate education for their future. The focus of this service is education on small and medium micro accounting and social development. In particular, the purpose of this community service is to provide MSME accounting knowledge and simple bookkeeping skills to orphanage students so that they are able to compile financial reports such as statements of financial position, profit and loss, and cash flow when they carry out entrepreneurial activities. Service activities are carried out using a training method consisting of 3 stages, namely, preparation, implementation, and evaluation. The results achieved from this activity are delivering knowledge and ability to book and prepare MSME financial reports.
Peningkatan Kelompok Sadar Wisata (Pokdarwis) di Dusun Thekelan, Desa Getasan, Kecamatan Batur, Kabupaten Semarang Indah Fajarini Sri Wahyuningrum; Muhammad Ihlashul Amal; Niswah Baroroh
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 1 (2020): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.248 KB)

Abstract

Abstract Thekelan Hamlet, Batur Village, Getasan District, Salatiga City has extraordinary tourism potential. This village has many tourist objects that can be enjoyed, and the residents' socio-cultural conditions are very supportive. The location of Thekelan Hamlet is at an altitude of ± 2000 meters above sea level with extraordinary views and is surrounded by protected forest areas, making the social characteristics of the community homogeneous and distinctive with a strong highland culture. In 2018 Thekelan hamlet succeeded in forming the Mahardika Tourism Awareness Group (Pokdarwis), where this pokdarwis can produce several tour packages offered to tourists, including live-in programs. Thekelan hamlet receives visits from universities and schools every year for comparative study activities and the live-in program. However, the problem is that the community is only involved in providing accommodation and consumption, where the average turnover is around Rp. 30,000, - to Rp. 50.000, - per person. Therefore, it is necessary to increase tourism activities in the promotion and management sector of Pokdarwis Mahardika through increasing the hard skills and the soft skills of POKDARWIS MAHARDIKA managers. This community service aims to increase public awareness in managing tourism in the Thekelan hamlet. This increased awareness is expected to be able to improve the economy of the surrounding community. The training method uses lecture, practice, and intensive mentoring methods. This community service aims to increase tourism management in the Thekelan hamlet. The increasing number of tourism management around Thekelan hamlet is expected to be able to improve the economy of the surrounding community by increasing the level of tourist arrivals. The training method uses lectures, practice and intensive mentoring. Abstrak Dusun Thekelan, Desa Batur, Kecamatan Getasan, Kota Salatiga memiliki potensi wisata yang sangat istimewa. Desa ini memiliki banyak objek wisata yang bisa dinikmati serta kondisi sosial budaya warga sangat mendukung. Letak Dusun Thekelan berada di ketinggian 2000 mdpl dengan pemandangan yang luar biasa, dan dikelilingi oleh kawasan hutan lindung membuat karaketeristik sosial masyarakat bersifat homogen dan khas dengan kultur budaya dataran tinggi yang kuat. Pada tahun 2018 dusun Thekelan berhasil membentuk Kelompok Sadar Wisata (Pokdarwis) Mahardika dimana pokdarwis ini dapat menghasilkan beberapa paket-paket wisata yang ditawarkan pada wisatawan diantaranya program live in.. Dusun Thekelan sebenarnya setiap tahun telah menerima kunjungan dari universitas maupun sekolah untuk kegiatan studi banding maupun program live in. Namun permasalahannya, masyarakat hanya terlibat dalam pengadaan tempat penginapan dan konsumsi di mana rata-rata omset yang masuk masih terhitung sedikit. Oleh karena itu, perlu adanya peningkatan kegiatan wisata dalam sektor promosi dan menajemen dari Pokdarwis Mahardika melalui peningkatan hardskill dan softskill para pengelola POKDARWIS MAHARDIKA. Pengabdian masyarakat ini bertujuan untuk meningkatkan pengelolaan wisata di di dusun Thekelan. Adanya peningkatan pengelolaan pariwisata di sekitar dusun Thekelan diharapkan mampu meningkatkan perekonomian masyarakat sekitar melalui meningkatnya tingkat kedatangan wisatawan. Metode pelatihan menggunakan metode ceramah, praktik dan pendampingan intensif.
Sebuah Model Deteksi Fraud Berbasis Karakteristik Individu dan Lingkungan Muhammad Ihlashul Amal; Asrori Asrori; Fachrurrozie Fachrurrozie; Indah Fajarini Sri Wahyuningrum; Dea Afita
Accounthink : Journal of Accounting and Finance Vol. 7 No. 2 (2022): Oktober 2022
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v7i2.5821

Abstract

Kecurangan dalam dunia bisnis pada akhirnya dapat berakibat pada penyusunan dan penyajian laporan keuangan yang menyesatkan. Kecurangan seharusnya dapat terdeteksi sebelum dikeluarkannya laporan auditor independen. Namun, tidak sedikit laporan keuangan yang memeroleh opini audit tanpa modifikasian terindikasi menyajikan pelaporan under-/ overstatement yang disengaja (fraud). Nampak bahwa auditor sebagai filter terakhir tidak mampu mendeteksi kecurangan sehingga perlu dilakukan audit khusus oleh Auditor lain. Melalui pengujian hipotesis, penelitian ini akan menganalisis hubungan antara “karakteristik individu” yang meliputi kompetensi dan independensi, “karakteristik lingkungan kerja auditor” yang meliputi beban kerja dan etika, dengan kemampuan auditor dalam mendeteksi kecurangan. Penelitian ini mengumpulkan data primer dengan menyebar kuesioner pada Kantor Akuntan Publik (KAP) di Kota Semarang. Jumlah responden dalam penelitian ini sebanyak 82. Demografi Responden didominasi oleh tingkat pendidikan S1. Hal ini yang menyebabkan tidak didukungnya hipotesis yang menyatakan variabel kompetensi berpengaruh positif terhadap kemampuan auditor dalam mendeteksi kecurangan, karena karakteristik responden yang homogen dilihat dari tingkat pendidikannya. Variabel independensi tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan dan variabel etika kerja bukan merupakan variabel moderasi karena tingkat signifikansi probabilitas dari koefisien interaksi variabel independen dengan variabel moderator tidak signfikan (>0.05). Hal yang menarik dalam penelitian ini adalah beban kerja berpengaruh positif terhadap variabel kompetensi terhadap variabel kompetensi auditor dalam mendeteksi kecurangan. Meskipun hipotesis tidak didukung, fenomena ini dapat dijelaskan dalam literatur perilaku organisasi bahwa hubungan beban kerja dengan kinerja tidak sepenuhnya berupa hubungan yang linear melainkan hubungan non linear. Pada titik nol sampai dengan titik tertentu (puncak) beban kerja dapat meningkatkan kinerja. Namun mulai pada titik tertentu/puncak tersebut beban kerja dapat menurunkan kinerja karyawan.
PENINGKATAN PEREKONOMIAN MASYARAKAT DESA THEKELAN MELALUI REVITALISASI PEMGEMBANGAN GREENHOUSE DESA Indah Fajarini S. W.; Muhammad Ihlashul Amal; Sri Utami; Mei Lina
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 3 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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

Abstract

Abstract Greenhouses play a critical role in meeting food needs by modifying environmental conditions to support plant maintenance and optimal land use efforts. Thekelan Village's greenhouses have not been fully utilized due to a lack of adequate knowledge and skills in managing and using greenhouses. This service aims to provide information and training on the revitalization and optimization of greenhouse functions. This service employs the method of gathering representatives of the target community in Thekelan Hamlet for direct education and practice. The outcomes of this service activity demonstrate that the community is eager to participate in workshops and training. The target community learns new skills and is able to operate the greenhouse effectively. Planting food crops is considered successful because it can help to meet the food and economic needs of the surrounding community. Planting horticulture is considered successful because it can help to meet the food and economic needs of the surrounding community. Abstrak Greenhouse memiliki peranan penting pemenuhan kebutuhan pangan melalui manipulasi kondisi lingkungan untuk mendukung pemeliharaan tanaman dan upaya pemanfaatan lahan secara optimal. Keberadaan greenhouse di Desa Thekelan belum maksimal karena kurangnya pengetahuan dan keterampilan yang memadai dalam pengelolaan dan pengunaan greenhouse dengan baik. Pengabdian ini dimaksudkan untuk memberikan pengetahuan dan pelatihan mengenai revitalisasi dan pengoptimalan fungsi greenhouse. Metode yang digunakan dalam pengabdian ini dengan mengumpulkan perwakilan masyarakat sasaran di Dusun Thekelan untuk diberikan edukasi dan praktik secara langsung. Hasil kegiatan pengabdian ini menunjukkan bahwa masyarakat antusias dalam mengikuti workshop dan pelatihan, masyarakat sasaran memperoleh ilmu baru dan mampu memfungsikan greenhouse dengan baik. Praktik penanaman tanaman pangan dinilai berhasil dikarenakan dapat mendukung pemenuhan kebutuhan pangan dan ekonomi masyarakat sekitar.
Co-Authors - FACHRURROZIE A.A. Ketut Agung Cahyawan W Asrori Asrori Dea Afita Fian Tri Rohmah Indah Fajarini S. W. Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Mei Lina Niswah Baroroh Prabowo Yudo Jayanto Sri Utami Suci Sularsih