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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Lembaran Ilmu Kependidikan El Dinar MUQTASID Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Walisongo: Jurnal Penelitian Sosial Keagamaan JURNAL PROFESI KEGURUAN Accounting Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi al-Uqud : Journal of Islamic Economics Fokus Ekonomi Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah AKTSAR: Jurnal Akuntansi Syariah AFEBI Islamic Finance and Economic Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Al-Ikhlas Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Islamic Accounting and Finance Research Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Indonesian Journal of Devotion and Empowerment (IJDE) Share: Jurnal Ekonomi dan Keuangan Islam JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Bookchapter Ekonomi Universitas Negeri Semarang Indonesian Journal of Accounting and Business Journal of Environment and Sustainability Education Jurnal Akuntansi dan Governance Andalas Jurnal Dinamika Akuntansi Journal of Accounting, Economics, and Business Education "Indonesian Journal of Devotion and Empowerment (IJDE) "

Hasan Mukhibad

Faculty Of Economics And Business, Universitas Negeri Semarang, Indonesia

Author-ID : 324019

Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Articles

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Fraudulent Financial Statements at Sharia Banks Uciati, Neni; Mukhibad, Hasan
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.33625

This study aims to analyze the determinants of fraudulent financial statements in the perspective of croweâ€™s fraud pentagon theory at Sharia Commercial Banks in Indonesia. The population of this study was Sharia Commercial Banks in Indonesia with observation period in 2015-2018. Samples are selected by using purposive sampling method. Analysis of research data used panel data regression analysis. The results of this study indicate that sharia compliance, change in director and frequent number of CEO's picture have a positive and significant effect on fraudulent financial statements. This study also finds that financial stability, financial target, and effective monitoring have no significant effect on fraudulent financial statements. Sharia Commercial Banks are advised not to make changes to the composition of the board of directors within a short span of time so that financial fraud can be minimized. The weakness of this research is that there is a pressure condition in the element of the croweâ€™s fraud pentagon theory that has not been studied. The addition of research objects from several different countries as well as extending the period of observation is also recommended in order to obtain more accurate research results.

The Influence of Islamic Corporate Governance on The Performance of Maqashid Sharia in Sharia Banking in Indonesia Safitri, Ria; Mukhibad, Hasan
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.36628

This study aims to examine the effect of Islamic Corporate Governance (ICG) that consist of Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meetings on maqashid sharia performance. The population in this study was Islamic Bank listed on the Financial Services Authority (FSA) in 2013-2018 as many as 11 Islamic Banks. The sampling technique used in this study was purposive sampling method and obtained as many as 54 units of analysis. Data collection used documentation technique. The analytical method used in this study was panel data regressions using Eviews 9. The results of the study indicate that Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meeting of board do not have effect on maqashid sharia performance. The conclusion of this research is that maqashid sharia performance of Indonesian Islamic Bank just 34.138 %, that means maqashid sharia has not been a target priority in Indonesian Islamic Bank. Thus, the factors examined have not been optimized yet for achieving the goal of sharia (maqashid sharia).

STRENGTHENING THE LEARNING MODEL OF THE ASATIDZ MADRASAH DINIYAH AT “PONDOK PESANTREN AL ASROR” SEMARANG CITY Nurkhin, Ahmad; Martono, S; Muhsin, Muhsin; Kardoyo, Kardoyo; Kusumantoro, Kusumantoro; Mukhibad, Hasan
Indonesian Journal of Devotion and Empowerment Vol 3 No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v3i2.50941

Madrasah Diniyah (Madin) is one of the applications of Islamic education in pesantren huts. Madin must be managed properly to produce learning quality that can improve santri competence. Asatidz council should be given sufficient provision in implementing learning models, classroom mastery, and learning media development. The problems experienced by partners have been the basis for the FE UNNES community service team to provide solutions in strengthening the learning model of the Madin Al Asror asatidz board held in the neighbourhood of As Salafy Al Asror boarding school, Patemon Semarang. Community service activities have been held on Saturday, July 24, 2021, in the hall room of MA Al Asror. The event was attended by 40 teachers madin Al Asror. The caretaker of Pondok Pesantren As Salafy Al Aror, KH Al Mamnukhin Kholid gave a speech and officially opened the event and delivered a certificate of activity participation to participants. The speakers of the activities are experts in education and development of learning media, Ardhi Prabowo, M.Pd. and Ahmad Nurkhin, S.Pd., M.Si. The model of the implementation of devotional activities is interactive lectures, group discussions and group assignments. Participants follow the exposure of the source and continued by making the learning media in groups according to their needs. Participants presented products made and speakers conducted discussions with other participants and madin managers. Participants are very enthusiastic to participate in devotional activities. Madrasah Diniyah (Madin) merupakan salah satu aplikasi pendidikan Islam di pondok pesantren. Madin harus dikelola dengan baik agar menghasilkan kualitas pembelajaran yang mampu meningkatkan kompetensi santri. Dewan asatidz sudah seharusnya diberikan bekal yang cukup dalam menerapkan model pembelajaran, penguasaan kelas, dan pengembangan media pembelajaran. Permasalahan yang dialami mitra selama ini menjadi dasar bagi tim pengabdian kepada masyarakat FE UNNES untuk memberikan solusi dalam penguatan model pembelajaran dewan asatidz Madin Al Asror yang diselenggarakan di lingkungan pondok pesantren As Salafy Al Asror, Patemon Semarang. Kegiatan pengabdian kepada masyarakat telah dilaksanakan pada hari Sabtu, 24 Juli 2021 di ruang Aula MA Al Asror. Kegiatan diikuti 40 guru madin Al Asror. Pengasuh Pondok Pesantren As Salafy Al Aror, KH Al Mamnukhin Kholid memberikan sambutan dan membuka acara secara resmi dan menyampaikan sertifikat partisipasi kegiatan kepada peserta. Narasumber kegiatan adalah pakar Pendidikan dan pengembangan media pembelajaran, Ardhi Prabowo, M.Pd. dan Ahmad Nurkhin, S.Pd., M.Si. Model pelaksanaan kegiatan pengabdian adalah ceramah interaktif, diskusi kelompok dan penugasan kelompok. Peserta mengikuti paparan narasumber dan dilanjutkan dengan membuat media pembelajaran secara berkelompok sesuai dengan kebutuhan. Peserta menyajikan produk yang dibuat dan narasumber melakukan pembahasan bersama peserta lain dan pengurus madin. Peserta sangat antusias mengikuti kegiatan pengabdian.

CAPABILITY DEVELOPMENT OF BUMDES “ASUNG DAYA” IN PRESENTING ASSET VALUE Anisykurlillah, Indah; Mahmud, Amir; Susilowati, Nurdian; Mukhibad, Hasan; Hayati, Nurul
Indonesian Journal of Devotion and Empowerment Vol 3 No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v3i2.51194

The purpose of community service is to provide an understanding of asset assessment, measurement, and asset recognition through administrating the assets of Village Owned Enterprises (BUMDes). The methods of activities used are socialization, training and mentoring. The target community audience is the Director and manager of BUMDes Asung Daya and The Secretary of the Jatijajar Village bergas district of Semarang Regency. Socialization, training, and assistance in understanding the assessment, measurement, and recognition of assets run smoothly. BUMDes managers understand how to conduct asset valuations by using current market value. If the asset is a fixed asset, then its economic life is more than 12 months. If the asset is a current asset, then its economic life is less than 12 months. So far BUMDes has been able to compile financial statements correctly. However, some terms are not commonly used in accounting such as initial balance accounts, meaning the inventory of merchandise (beginning of the period). Recording of current assets in the form of inventory of merchandise in the asung daya minimarket is done computerized so that if you want to know the amount of stock just open on the cashier's computer. The financial statements prepared are accounted for in village deliberations (musdes) attended by the Village Consultative Agency (BPD), women representatives, cadet corals, community leaders, BUMDes administrators, and village devices. Tujuan pengabdian kepada masyarakat ini adalah memahamkan penilaian aset, pengukuran, dan pengakuan aset melalui pengadministrasian asset Badan Usaha Milik Desa (BUMDes). Metode kegiatan yang digunakan adalah sosialisasi, pelatihan dan pendampingan. Khalayak masyarakat sasarannya adalah Direktur dan pengurus BUMDes Asung Daya dan Sekretaris Desa Jatijajar Kecamatan Bergas Kabupaten Semarang. Kegiatan sosialisasi, pelatihan, dan pendampingan pemahaman penilaian, pengukuran, dan pengakuan aset berjalan dengan lancar. Pengurus BUMDes memahami cara melakukan penilaian aset dengan cara menggunakan nilai pasar saat ini. Jika aset tersebut adalah aset tetap, maka umur ekonomisnya lebih dari 12 bulan. Jika aset tersebut adalah aset lancar, maka umur ekonomisnya kurang dari 12 bulan. Selama ini BUMDes sudah dapat menyusun laporan keuangan dengan benar. Akan tetapi ada beberapa istilah yang tidak lazim digunakan dalam akuntansi semisal akun saldo awal, maksudnya adalah persediaan barang dagangan (awal periode). Pencatatan aset lancar berupa persediaan barang dagangan yang ada di minimarket asung daya dilakukan secara komputerisasi sehingga jika ingin mengetahui jumlah stok nya tinggal buka di komputer kasir. Laporan keuangan yang disusun dipertanggungjawabkan dalam musyawarah desa (musdes) yang dihadiri oleh Badan Permusyawaratan Desa (BPD), perwakilan perempuan, karang taruna, tokoh masyarakat, pengurus BUMDes, dan perangkat desa.

Financial Performance Determinant of Islamic Banking in Indonesia Hasan Mukhibad; Muhammad Khafid
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

The rapid growth of Islamic banks also occured in Indonesia. The high growth of Islamic banks’ assets gave opportunities to increase bad debt (non-performing financing). We examined the impact of good corporate governance (GCG), number of sharia supervisory board (SSB), financing to deposit ratio (FDR), profit and loss sharing (PLS) financing ratio, profit sharing rate of financing, and temporary syirkah fund ratio on the performance of non-performance financing (NPF) and return on assets (ROA). This research also tested the influence of NPF on ROA. The population of this research was Islamic commercial banks in Indonesia with the observation ranged from 2009-2016. The samples were determined by using a purposive sampling method. Data analysis used a structural equation model with WarpPLS. We proved that empirically GCG disclosure did not affect NPF. NPF bank was influenced by PLS financing and temporary syirkah fund ratio. PLS financing income and FDR financing did not affect the NPF. Moreover, GCG, SSB, temporary syirkah fund, and NPF disclosures influenced profitabilityJEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v22i3.2061

The determinant of the financial fraud of the village fund management Fachrurrozie Fachrurrozie; Agus Wahyudin; Ahmad Nurkhin; Hasan Mukhibad; Kardiyem Kardiyem; Fadhilah Mahanani Saputri
Jurnal Keuangan dan Perbankan Vol 24, No 1 (2020): January 2020
Publisher : University of Merdeka Malang

We examine the relationship between compensation, morality, organizational ethical culture, and financial fraud. The respondents were fifty-two village officials in Weru Subdistrict, Central Java Sukoharjo District who were directly responsible for managing village funds. They were selected using a purposive sampling method. Data was collected by means of the questionnaire was distributed and then, the data were analyzed using Path analysis with WarpPLS software. We found that morality had a positive and significant effect on compensation and organizational ethical culture, as well as a negative and significant effect on financial fraud. Organizational ethical culture proved to have a negative and significant effect on financial fraud. Compensation does not have a significant effect on the ethical culture of the organization and financial fraud. The other result shows that the organizational ethical culture had proven to be a mediator of the relationship between morality and financial fraud. Meanwhile, there is no proven significant relationship between the suitability of compensation for financial fraud through the ethical culture of the organization. Also, the study confirmed that the morality and ethical culture of the organization are factors that can reduce the occurrence of financial fraud. Hence, the village government is expected to have better organizational morality and ethical culture.JEL Classification: G28, H83, M41 How to Cite: Fachrurrozie, Wahyudin, A., Nurkhin, A., Mukhibad, H., Kardiyem, Saputri,F. M. (2020). The determinant of the financial fraud of the village fund management. Jurnal Keuangan dan Perbankan, 24(1), 95-105.DOI: https://doi.org/10.26905/jkdp.v24i1.3576

USE OF FINANCIAL RATIOS AND GOOD CORPORATE GOVERNANCE TO PREDICT FINANCIAL DISTRESS Endriz Devianti Fahlevi; Hasan Mukhibad
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan dan penerapan good corporate governance untuk memprediksi financial distress. Populasi penelitian ini adalah koperasi simpan pinjam yang terdaftar di Dinas Koperasi Kabupaten Semarang pada tahun 2014 – 2016 yaitu 42 koperasi. Pemilihan sampel menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh 26 koperasi (78 unit analisis selama tiga tahun penelitian). Teknik analisis data menggunakan analisis regresi logistik yang diolah dengan SPSS 20. Hasil dari penelitian ini menunjukkan bahwa likuiditas tidak berpengaruh terhadap financial distress, profitabilitas tidak berpengaruh terhadap financial distress, dan leverage tidak berpengaruh terhadap financial distress. Peran anggota tidak berpengaruh terhadap financial distress dan kehadiran pengurus dalam RAT tidak berpengaruh terhadap financial distress, sedangkan kehadiran pengawas dalam RAT berpengaruh negatif signifikan terhadap financial distress. Hasil penelitian ini dapat disimpulkan bahwa prediksi financial distress dapat dipengaruhi oleh kehadiran pengawas dalam RAT dalam koperasi.

PENDAMPINGAN PENYUSUNAN ARTIKEL ILMIAH BAGI GURU SEKOLAH MENENGAH KEJURUAN DI JAWA TENGAH Hasan Mukhibad; Asrori Asrori; Prabowo Yudo Jayanto
Al-Khidmat Vol 4, No 1 (2021): Jurnal Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Pusat Pengabdian kepada Masyarakat LP2M UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jak.v4i1.10439

AbstrakMasalah yang masih dihadapi oleh guru adalah rendahnya kemampuan dalam menyusun artikel ilmiah yang dipublikasikan jurnal ilmiah. Tujuan dari kegiatan ini adalah melakukan pendampingan guru dalam menyusun artikel ilmiah. Untuk menyelesaikan permasalahan ini, perlu dilakukan pelatihan dan pendampingan guru dalam menyusun artikel ilmiah. Metode pendampingan adalah dengan melakukan pelatihan dan pendampingan guru dalam menyusun artikel ilmiah. Keberhasilan atas kegiatan ini akan dievaluasi dengan membandingkan pre-test dan post-test dan dianalisis menggunakan paired simple T-test. Hasil kegiatan menunjukkan bahwa respon guru dalam pelaksanaan kegiatan ini sangat baik. Selain itu, hasil uji perbedaan antara nilai pre-test dan post-test menunjukkan adanya perbedaan yang signifikan dan ini menunjukkan bahwa terdapat peningkatan pemahaman guru terkait dengan artikel ilmiah dan jurnal ilmiah. Saran dari kegiatan ini adalah dapat dilakukan pelatihan lanjutan yang dilakukan secara intesif dengan melibatkan organisasi keguruan, sekolah, dinas pendidikan dan universitas. AbstractThe problem that is still faced by teachers is the low ability of teachers to compile scientific articles published in scientific journals. The purpose of this activity is to assist teachers in compiling scientific articles. To solve this problem, it is necessary to train and mentor teachers in compiling scientific articles. The mentoring method is to conduct training and mentoring teachers in compiling scientific articles. The success of this activity will be evaluated by comparing the pre-test and post-test and analyzed using the paired simple T-test. The results of the activity showed that the teacher's response in the implementation of this activity was very good. In addition, the results of the difference test between the pre-test and post-test scores showed a significant difference and this indicated that there was an increase in teacher understanding regarding scientific articles and scientific journals. The suggestion from this activity is that further training can be carried out intensively by involving teacher organizations, schools, education offices and universities.

Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator Bulan Karima Nurani; Hasan Mukhibad
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i01.23

This study aims to identify the effect of own capital and financing to net income (SHU), and how its effect when mediated by total assets. The population in this research are all Sharia Cooperative which operates in Semarang regency, there are 25 cooperatives. Sampling technique using is purposive sampling technique, which finally obtained 13 cooperatives with a period of observation 5 years. The method of analysis used to answer the hypothesis in this research is Path Analysis and Sobel Test. The results of this study indicate that partially own capital and financing have a significant positive effect on total asset, own capital has a significant positive effect on net income, financing has no significant effect on net income, total asset has an insignificant positive effect on net income, total asset did not succeed in mediating the effect of own capital on net income, and total asset succeed in mediating the effect of financing on net income.

The Mechanism of Corporate Governance, Financial Performance, and Social Performance in Baitul Maal Wat Tamwil (BMT) Hasan Mukhibad; Akhmad Nurkhin
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.66

This study aimed to empirically prove the influence of the number and education level of managers, supervisory boards, Sharia Supervisory Board (SSB) and the attendance of Baitul Maal wat Tamwil (BMT) members (owners) in annual member meeting towards on profitability (ROA and ROE), and social performance (zakat performance). The research sample was BMT in Semarang Regency selected by purposive sampling method with an observation period from 2013 to 2017. Data analysis used the Structure Equation Model with the WarpPLS tool. The results showed that the number and education level of managers did not influence financial performance. The education level of the supervisory board had a significant influence on financial and social performance. The number and the education level of SSB changed financial performance, but the education level of SSB did not affect social performance. The Attendance of BMT members at the annual member meeting did not have a significant influence on BMT's financial and social performance improvement. These results indicated the minimal role of members in evaluating BMT performance, both profitability and social performance.

Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Afrida Yeni Agus Wahyudin Ahmad Nurkhin Aji Purwinarko, Aji Alfa Narendra Algifari Algifari, Algifari Amir Mahmud Andraeny, Dita Anna Kania Widiatami ardhana Reswari Hasna Pratista Arif Agus Haidar Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Asrori Baswara, Satsya Yoga Bayu Bagas Hapsoro Bintang Gemilang Bulan Karima Nurani Christian Wiradendi Wolor Doddy Setiawan Edi Subkhan, Edi Endriz Devianti Fahlevi Enggarningtyas Retno Pinasti Evangeline Rosa Fachrurrozie Fadhilah Mahanani Saputri Fahlevi, Endriz Devianti Fauzi, Muhammad Irfan Hardi Saputro, Iwan Hartati, Mendi Sri Hartati, Mendi Sri Hartono, Felicia Hasna Afifatun Najah Ilham Tri Oktavian Ilham Indah Anisykurlillah Isnarto, Isnarto Jati, Kuat Waluyo Junjung Sugiyat Kardoyo Kardoyo Kiswanto - Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Lestari, Iis Indah Linda Agustina Mahameru Rosy Rochmatullah Meyliani Eka Setyawati Mr. Nana Abdul Aziz Mugi Wismoyo Aji Muhammad Khafid Muhsin Muhsin Muhsin, Muhsin Munawaroh, Sofiyatul Muthmainah Muthmainah Muthmainah Muthmainah Nurdian Susilowati Prabowo Yudo Jayanto Puriyanti, Tri Rahmawati Rahmawati Razaq Noor Muhammad Noor Muhammad Revita Agustina Ria Safitri Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi S Martono S Martono Saiful Ilmi Septi Purnama Siti Aminatun Suci Afnia Syamsul Arifin Syukron Salam, Syukron Trisni Suryarini Uciati, Neni Warsina Warsina Widiyanto

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