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Nurdina Nurdina
Universitas PGRI Adi Buana Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Sosialiasi Dan Edukasi Preventif Covid-19 Pada Pedagang Di Desa Kedunganyar Kecamatan Wringinanom Kabupaten Gresik Noerchoidah, Noerchoidah; Ch. Menuk Sri H; Nurdina; Dani Putri, Ayuni Afri
Jurnal Pemberdayaan Masyarakat Vol 7 No 1 (2022): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v7i1.5641

Abstract

The Covid-19 pandemic has spread widely to various countries and regions, including East Java. The number of deaths due to covid-19 continues to grow. Traders are vulnerable to covid-19 transmission because they have many contacts with buyers who come from various places such as traders who sell in the village of Kedunganyar-Wringinanom-Gresik. Traders' knowledge about covid-19 and efforts to decide on the spread of it still needs to be improved. Activities that can be carried out to increase knowledge about Covid-19 through socialization and education. Socialization and education are carried out by providing information and ways to overcome the spread of Covid-19 as a preventive measure. The increase in traders' knowledge is observed when the traders carry out trading activities. The results obtained by traders are increasingly realizing the importance of washing hands and using masks to break the chain of spreading the covid-19 virus. During the implementation of socialization and education activities, the traders responded positively and were supported by the Covid-19 task force and local village government officials.
Reassessing Islamic Hedging Fatwa in Indonesia: Accounting, Regulation, and Market Practices Rovila El Maghviroh; Indra Suwandi; Nurdina Nurdina
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026): IN PROGRESS
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0041

Abstract

Exchange rate volatility remains a major challenge for businesses, including institutions operating within the Islamic financial system. In Indonesia, Dewan Syariah Nasional–Majelis Ulama Indonesia Fatwa No. 96/DSN-MUI/IV/2015 serves as the primary reference for Sharia-compliant hedging transactions. However, concerns related to Sharia compliance, inconsistencies between regulations and market practices, and limited understanding of operational hedging mechanisms continue to hinder the development of the Islamic derivatives market. This study examines the reliability and practical applicability of the Fatwa through the perspective of PSAK Syariah, relevant regulations, and foreign exchange market practices. Using a qualitative approach, the study employs content analysis, comparative analysis, and critical analysis of the Fatwa and related accounting standards. The findings show that the Fatwa contains four hedging mechanisms: Aqd al-Tahawwuth al-Basith (ATB), al-Murakkab (ATM), and Aqd al-Tahawwuth fi Suq al-Sil’ah (ATFSS) Mechanism-1 and Mechanism-2. Among them, ATB, ATM, and ATFSS-1 are operationally capable of producing actual currency settlement, although ATFSS-1 introduces financing and operational complexities that reduce efficiency. Meanwhile, ATFSS-2 does not result in actual currency exchange because settlement occurs through netting. The study also identifies several misalignments between the Fatwa, accounting standards, financial regulations, and prevailing market practices, which may weaken the effectiveness and practical benefits of Sharia hedging transactions. This study contributes a new analytical framework for assessing the reliability and alignment of Sharia rulings with accounting governance, regulatory structures, and market realities in a dual banking environment. ABSTRAK - Menilai Ulang Fatwa Lindung Nilai Syariah di Indonesia: Akuntansi, Regulasi, dan Praktik Pasar. Volatilitas nilai tukar masih menjadi tantangan besar bagi dunia usaha, termasuk lembaga yang beroperasi dalam sistem keuangan syariah. Di Indonesia, Fatwa Dewan Syariah Nasional–Majelis Ulama Indonesia No. 96/DSN-MUI/IV/2015 menjadi rujukan utama transaksi lindung nilai berbasis syariah. Namun demikian, persoalan kepatuhan syariah, ketidakselarasan antara regulasi dan praktik pasar, serta keterbatasan pemahaman mengenai mekanisme lindung nilai masih menghambat perkembangan pasar derivatif syariah. Penelitian ini bertujuan menelaah keandalan dan daya terap Fatwa melalui perspektif PSAK Syariah, regulasi terkait, dan praktik pasar valuta asing. Penelitian menggunakan pendekatan kualitatif dengan metode analisis isi, analisis komparatif, dan analisis kritis terhadap Fatwa serta standar akuntansi terkait. Hasil penelitian menunjukkan bahwa Fatwa memuat empat mekanisme lindung nilai, yaitu Aqd al-Tahawwuth al-Basith (ATB), al-Murakkab (ATM), serta Aqd al-Tahawwuth fi Suq al-Sil’ah (ATFSS) Mekanisme-1 dan Mekanisme-2. ATB, ATM, dan ATFSS-1 terbukti mampu menghasilkan penyelesaian transaksi valuta asing secara nyata, meskipun ATFSS-1 menimbulkan kompleksitas pembiayaan dan operasional yang mengurangi efisiensi transaksi. Sebaliknya, ATFSS-2 tidak menghasilkan pertukaran valuta asing secara riil karena penyelesaian dilakukan melalui mekanisme netting. Penelitian ini juga menemukan adanya ketidakselarasan antara Fatwa, standar akuntansi, regulasi keuangan, dan praktik pasar yang dapat mengurangi efektivitas serta manfaat praktis transaksi lindung nilai syariah. Penelitian ini menawarkan kerangka analitis untuk menilai keselarasan fatwa syariah dengan tata kelola akuntansi, regulasi, dan praktik pasar dalam sistem perbankan ganda.
The Influence of Good Corporate Governance on Sustainability Reporting: The Moderating Role of Leverage Nurdina nurdina; Rovila El Maghviroh
Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms (independent commissioners, audit committees, and managerial ownership) on the quality of sustainability reports in mining companies listed on the Indonesia Stock Exchange for the period 2021–2023, as well as to examine the role of the Debt to Equity Ratio (DER) as a moderating variable. The research employed a quantitative approach with purposive sampling techniques, resulting in a sample of 29 companies. Data were obtained from annual reports and GRI-based sustainability reports. The analysis was conducted through multiple regression and moderated regression analysis (MRA). The results indicate that the audit committee has a positive and significant impact on sustainability reports, whereas independent commissioners and managerial ownership have no effect. DER is not proven to moderate the relationship between GCG mechanisms and the quality of sustainability disclosure. These findings confirm that the effectiveness of internal oversight through the audit committee is more decisive than ownership structure or external pressure from the funding structure. This study contributes theoretically to the strengthening of stakeholder theory and legitimacy theory, and provides practical implications for regulators and management to enhance the quality of sustainable governance in the mining sector.
Co-Authors Abas, Ibnu Adi Sutrisni Afrian Tri Al Fanani Agusta Dian Ellina Agustina, Putri Sari Aji Prasetyo Alfia, Nida Aminundin, Aminundin Andhika Cahyono Putra Aprin Rusmawati Ardhiani, Mutiara Rachma Arika Fatmawati Ningrum Ariprabowo, Tri Aristha Purwanthari sawitri Asihing Kustanti Assidiq, Muhammad Ati, Felomene Dian Sulistyananing Atik Setiawan Wahyuningsih Bayu Adi Bayu Rama Laksono Benny Yoga Satria Bernand Mart Palesang Byba Melda Suhita Cahyani, Amelia Ayu Riska Cahyono M. Wijanarko, Dwi Ch. Menuk Sri H Christina Menuk Sri Handayani Dani Putri, Ayuni Afri Dian Meilani Saputra Edi Sulistyawan Estiasih, Soffia Pudji Ety Diana Sulistyawati Fachrudy Asj'ari Faidatul Hasanah Farah Tifanny Aisyah Anindya Putri Fauziyah Fauziyah Fazrin, Intan Ferry Hariawan Firdausia, Yuli Kurnia Fitria, Anjar Resti Frisyanto, Balqis Khairunisa Gustira, Dias Habibatul Ma’rufah Hadi Santoso Hari Rachmawati Haris Mauludin Harli, Kurnia Hermono Widiarto Hidajaturrokhmah, Nur Yenny Huzairin Huzairin I Made Bagus Dwiarta Indah Ayu Avilia Indarti, Daru Indasah Indra Suwandi Ira Nurdiana Joko Prasetyo Katmini Kusuma Wardani, Lingga Latif, Nashrudin Lestari, Iriyanti Ayu Malairu, Hildegardis Indah R Martha Suhardiyah Mayta Sari Dwianggimawati Miranti Moch Munir Rachman Moch. Munir Rachman Mochklas, Mochamad Mohammad Afrizal Miradji MULYADI Munir Rachman Nashrudin Latif Nashrudin Latif Nelsent Oiyan Dimas Karyoto noer choidah Noerchoidah Nur Khalilah Nurul Afiyah Nurwijayanti Nurwijyanti Nurwijyanti Pangestu, Septiawan Rizky Pety Merita Sari Purwasih, Yefi Putri, Nabila Maulidya R Bambang D W R Yudi Sidharta R Yudi Sidharta R Yudi Sidharta R. Bambang Dwi Waryanto R. Yudi Sidharta R. Yudi Sidharta R.Yudi Sidharta Ratna Wardani Ridha Rachmathiany Rossitika, Amanda Rizky Rovila El Maghviroh Rovila El Maghviroh Rudi Hilmanto Salsabila Abidah Sandu Siyoto Santika, I Made Setyo Wahyudi Sidharta, R. Yudi Sidharta, Yudi Sigit Prihanto Utomo Sigit Prihanto Utomo Silviana Anggraini Ardya Putri Siti, Patimah Soetarno Joyoatmojo - -, Soetarno Joyoatmojo - Solihin Solihin Sri Rezeki Pettalolo Sri Wahyuni - -, Sri Wahyuni - Sudirman Surdirman Sugiati Sugiati Suharyanto Sukandani, Yuni Syarli, Syarli Tafaul Mujahidin Taudlikhul Afkar Teguh Purwanto Titin Susiyanti Tony Susilo Wibowo Tri Ariprabowo Tri Ariprabowo Wabula, Irfan Waryanto, Bambang Dwi Widhayani Puri S Widiar Onny Kurniawan Yessi Irvina Tombokan Yoga Satria , Benny Yolla Pidiana Krismonita Yuli Peristiowati, Yuli Yuliani Ningsih Yulianti, Desak Made Yuly Periostiawati Yuly Peristiowati