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All Journal JAM Jurnal Computech & Bisnis (e-Journal) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Filantropi: Jurnal Manajemen Zakat dan Wakaf Gunung Djati Conference Series Islamic Economics and Business Review (IESBIR)
Rd. Amar Muslih
Fakultas Syariah Dan Hukum, UIN SGD Bandung
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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PENGARUH PENERAPAN SISTEM INFORMASI DAN KOMUNIKASI TERHADAP KUALITAS LAPORAN KEUANGAN SYARIAH Rd. Amar Muslih
Jurnal Computech & Bisnis (e-Journal) Vol 4, No 1 (2010): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.94 KB) | DOI: 10.55281/jcb.v4i1.49

Abstract

This study aims to identify and analyze the effect of the application of information and communication systems on the quality of Islamic financial statements on BMTs in Bandung. This research was conducted by using a census of the entire polulasi of 20 BMT, whereas the type of research is research explanation. The data collection was done by spreading questionnaires to 20 respondents of the study. In this study, a questionnaire was given to the leader of BMTs in Bandung and conducted interviews to complete the desired data. Mechanical testing of the data used is simple regression. The results showed that there is an influence of the application of information and communication systems. Islamic financial statements are affected by 62.90 % by the Information and Communication Systems. Keywords: Information and Communication Systems, Quality of Islamic Financial Statements. Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh penerapan sistem informasi dan komunikasi terhadap kualitas laporan keuangan syariah pada BMT-BMT di Kota Bandung. Penelitian ini dilaksanakan dengan menggunakan metode sensus terhadap seluruh polulasi sebanyak 20 BMT, sedangkan jenis penelitian yang dilakukan adalah penelitian penjelasan (explanatory research). Pengumpulan data dilakukan dengan cara menyebar kuesioner kepada 20 responden penelitian. Dalam penelitian ini kuesioner diberikan kepada pimpinan BMT-BMT di Kota Bandung serta dilakukan wawancara untuk melengkapi data yang diinginkan. Teknik pengujian data yang digunakan adalah regresi sederhana. Hasil penelitian menunjukkan bahwa terdapat pengaruh dari penerapan sistem informasi dan komunikasi. Laporan keuangan syariah dipengaruhi sebesar 62,90 % oleh Sistem Informasi dan Komunikasi. Kata Kunci:  Sistem Informasi Dan Komunikasi, Kualitas Laporan Keuangan Syariah
SISTEM INFORMASI AKUNTANSI YANG BERKUALITAS DAN DAMPAKNYA TERHADAP KUALITAS INFORMASI AKUNTANSI Rd Amar Muslih
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 1, No 1 (2019): AKSY
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v1i1.4273

Abstract

Sistem informasi akuntansi yang berkualitas merupakan konsep yang diidentifikasi sebagai sistem yang mengolah data akuntansi untuk menghasilkan informasi akuntansi yang berkualitas. Secara umum sistem informasi akutansi di Indonesia belum berkualitas. Fenomena ini banyak dikemukakan oleh para pakar, yang berpendapat bahwa sistem informasi di Indonesia belum terintegrasi sepenuhnya, sistem yang dibangun masih parsial, belum handal, belum efisien, belum aman, belum mudah diakses dan belum menyediakan informasi yang tepat, yang pada akhirnya belum dapat dimanfaatkan dalam menunjang proses bisnis organisasi. Studi literatur ini bertujuan untuk mengkaji sistem infomasi akuntansi yang berkualitas dan dampaknya terhadap kualitas informasi akuntansi.
Pengaruh Return On Asset dan Ukuran Perusahaan Terhadap Audit Report Lag Mulyani, Mila Ari Sri; Muslih, Rd. Amar; Ruhimat, Ii; Ponirah, Ade
Islamic Economics and Business Review Vol 2 No 3 (2023): IESBIR, December 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v2i3.6814

Abstract

Abstract The timeframe required to complete the audit process of financial statements can impact a company's timeliness in submitting financial reports to the public. Many companies still face delays in financial report submissions, making the audited financial statements less relevant to financial statement users. The objective of this study is to determine and analyze the influence of Return On Asset and company size on Audit Report Lag in companies listed on the Jakarta Islamic Index (JII) during the period 2017-2021. Sampling was conducted using purposive sampling technique, resulting in a sample size of 9 companies studied over a period of 5 years. The analysis was performed using descriptive statistical analysis, classical assumption tests, multiple linear regression, determination coefficient analysis (R2), and hypothesis testing using t-tests and F-tests. The research findings indicate that individually, Return On Asset and company size have a significant negative impact on Audit Report Lag, and simultaneously, Return On Asset and company size also significantly influence Audit Report Lag. Keywords: Return On Asset, Company Size, Audit Report Lag Abstrak Rentang waktu yang diperlukan untuk menyelesaikan proses pengauditan laporan keuangan dapat mempengaruhi ketepatan waktu perusahaan dalam menyampaikan laporan keuangan kepada publik. Sejauh ini masih banyak perusahaan yang mengalami keterlambatan dalam penyampaian laporan keuangan, sehingga membuat laporan keuangan hasil audit, sehingga membuat informasi yang terkandung di dalamnya menjadi kurang relevan bagi para pengguna laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh dari Return On Asset dan ukuran perusahaan terhadap Audit Report Lag, yang dilakukan di perusahaan yang terdaftar pada Jakarta Islamic Index (JII) selama periode 2017-2021. Pengambilan sampel dilakukan dengan teknik purposive sampling yang diperoleh sampel penelitian sebanyak 9 perusahaan dengan periode penelitian selama 5 tahun. Analisis dilakukan menggunakan analisis statistik deskriptif, uji asumsi klasik, regresi linier berganda, analisis koefisien determinasi (R2), serta pengujian hipotesis dengan uji t dan uji F. Hasil penelitian menunjukkan bahwa secara parsial Return On Asset dan ukuran perusahaan berpengaruh negatif yang signifikan terhadap Audit Report, dan secara simultan Return On Asset dan ukuran perusahaan juga berpengaruh signifikan terhadap Audit Report Lag. Kata kunci: Return On Asset, Ukuran Perusahaan, Audit Report Lag
Pengaruh Pengungkapan Laporan Keberlanjutan dan Tax Avoidance Terhadap Manajemen Laba Perusahaan yang Terdaftar di Jakarta Islamic Index (JII70) Periode 2020-2024 Roosyiidah, Roosyiidah; Yulianti, Lina; Muslih, Rd. Amar
Akuntansi dan Manajemen Vol. 20 No. 1 (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.v20i1.328

Abstract

The profit presented in financial statements serves as the main indicator used by stakeholders in decision-making. Companies often use earnings management practices to generate profits that attract investor interest. This study aims to find and analyze the influence of sustainability report disclosure and tax avoidance on earnings management in companies listed on the JII70 index in 2020-2024. This study uses secondary data from the companies' financial statements, annual reports, and sustainability reports. The sampling technique was carried out through purposive sampling, resulting in 16 companies being selected as research samples. Panel regression analysis is the test used to study the relationship between sustainability report disclosure and tax avoidance on earnings management. The results of this study show that sustainability reports disclosure, as measured by SRDI, has a significant negative impact on earnings management, and tax avoidance, measured by ETR, has a significant positive impact on earnings management. Furthermore, simultaneous testing shows that sustainability report disclosure and tax avoidance have a significant effect on earnings management.
STUDI LITERATUR PROGRAM FUNDRAISING, STRATEGI FUNDRAISING, DAN KUALITAS INFORMASI AKUNTANSI DALAM MENINGKATKAN PERTUMBUHAN ZIS Rd. Amar Muslih; Mila Badriyah
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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

Abstract

This study aims to examine the influence of fundraising programs, fundraising strategies, and the quality of accounting information on the growth of zakat, infaq, and sadaqah (ZIS). Using literature review method, this study analyzes previous research findings related to these variables. The results indicate that well-implemented fundraising programs, especially during the Covid-19 pandemic, significantly influenced ZIS growth. Effective fundraising strategies, including digital fundraising and stakeholder engagement, also play a critical role. Additionally, the quality of accounting information, marked by accuracy, relevance, timeliness, and completeness, enhances transparency and accountability, thus fostering trust among stakeholders and increasing ZIS collections. This research contributes to the development of ZIS management practices, especially for zakat institutions in Indonesia.
Financial Performance Analysis of The National Zakat Management Institution Rumah Amal Salman Aditama, Rila; Yulianti, Lina; Muslih, Rd. Amar
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.12671

Abstract

This study aims to evaluate the financial performance of the National Zakat Management Institution Rumah Amal Salman during the 2021–2023 period using the financial ratio analysis approach established by the PUSKAS BAZNAS guidelines. The research applies a descriptive qualita tive method supported by quantitative data obtained from the institution’s audited annual financial statements. Data were collected through documentation, observation, and literature review, then analyzed using four main ratio categories: activity, efficiency, amil funds, and growth. The data analysis process includes classifying financial accounts, compiling them into analytical tables, calculating financial ratios, and interpreting the results according to OPZ performance standards. The findings indicate that Rumah Amal Salman was categorized as effective in distributing Zakat, Infaq, and Sadaqah (ZIS) funds and relatively efficient in collection activities. However, operational cost efficiency still requires improvement. The amil fund ratio remains within acceptable limits, while the growth ratio shows a positive trend although it has not yet reached an optimal level. These results highlight the institution’s good financial governance and provide insights for enhancing transparency, accountability, and public trust in zakat management organizations.
Co-Authors Aditama, Rila Lina Yulianti Mila Badriyah Mulyani, Mila Ari Sri Ponirah, Ade Roosyiidah, Roosyiidah Ruhimat, Ii