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All Journal JURNAL SISTEM INFORMASI BISNIS Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Journal of Auditing, Finance, and Forensic Accounting Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Terapan Abdimas Jurnal Ilmiah Ekonomi Islam Dinamisia: Jurnal Pengabdian Kepada Masyarakat Muqtasid: Jurnal Ekonomi dan Perbankan Syariah JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Riset Terapan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Tax and Accounting Jurnal Kedaymas Journal of Islamic Economic and Business Research Journal of Finance and Islamic Banking International Journal of Islamic Business and Economics (IJIBEC) Indonesian Journal of Sustainability
Kautsar Riza Salman
Faculty Of Economics And Business, Universitas Hayam Wuruk Perbanas, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Key Success Factors in the Trust Metaphor Framework for Profit Sharing Contracts: A Literature Review Kautsar Riza Salman; Arif Zeinfiki Djunaedi
Journal of Islamic Economic and Business Research Vol. 3 No. 2: December 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v3i2.123

Abstract

This research aims to explore key success factors in profit-sharing-based contracts. Profit-sharing-based contracts such as mudharabah and musharakah carried out by Islamic banks are the core of financing in Islamic banks because they are directly related to the productive sector. The impact of this type of financing is greater for the industrial world than that of buying and selling-based financing. However, the facts show that there has been a decrease in the performance of the percentage of profit-sharing-based financing during the 2019-2022 period, and conversely, buying and selling-based financing has increased. In addition, the total operating profit from profit-sharing-based financing has also decreased during the 2019-2022 period. Mudharabah financing is mainly carried out on the basis of trust that arises between the owner of the funds (shahibul maal) and the business manager (mudharib). This study uses a qualitative approach with a literature review in order to gain a comprehensive understanding of the key success factors in profit-sharing-based financing contracts. Key success factors that are deepened based on the trust metaphor include knowledge of the rights and obligations of mudharib and shahibul maal, honest reporting, monitoring, and guarantees. In fulfilling the Trust, each party is required to have adequate knowledge of their rights and obligations in mudharabah and musharakah contracts. The honest and adequate presentation of financial information is disclosed by mudharib with reference to relevant Sharia accounting standards such as PSAK 101, PSAK 105, and PSAK 106. This disclosure is a form of mudharib's responsibility to shahibul maal. Regular monitoring can be carried out by shahibul maal actively or passively. Guarantees can be applied in sharing-based financing contracts other than guarantees provided by mudharib. This study produces theoretical contributions to science in the field of Sharia accounting and practice, especially for practitioners in the Sharia banking industry.
Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Untuk Penetapan Harga Pesanan Pada GRC Vino Al-Ghaniyyu Salman, Kautsar Riza; Mawardah, Amelia; Shonhadji, Nanang; Sa’diyah, Halimatus; Sutisna, Entis
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4619

Abstract

Based on interviews and observations at GRC Vino Al-Ghaniyyu as a partner, it is known that in determining the order price, it still uses a simple calculation of the cost of production and has not taken into account several cost components. An accurate calculation of the cost of production can produce a competitive order price, show real profits, and serve as evaluation material for subsequent orders. The cost of production method that is in accordance with the characteristics of MSMEs is job order costing. Community service activities aim to provide assistance in calculating the cost of production in accordance with the concept of cost accounting. Implementation methods include cost identification, calculation of the cost of production, and calculation of the selling price. The results of this community service activity are the calculation of the cost of production using job order costing obtained at Rp15,013,083. The provision of a profit of 40% of the cost of production will result in the determination of the order price of Rp21,018,317. The output of this community service is a report on the cost of production in the form of a job order cost sheet.
PENGEMBANGAN SISTEM INFORMASI AKUNTANSI KOPERASI (SIKOP) BERBASIS SAK ETAP DAN PERMEN KUKM DI KOPERASI “KRASAN” SURABAYA Salman, Kautsar Riza; Shonhadji, Nanang; Djunaedi, Arif Zeinfiki; Mei Murni, Nur Suci I.; Kurniawati, Sri Lestari; Al Hafidz, Mohammad; Kholid, Ikhwan; Suparno, Suparno
Jurnal Terapan Abdimas Vol 8, No 2 (2023)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v8i2.15915

Abstract

Abstract.  The KPRI Krasan Cooperative was established 40 years ago and has experienced growth in terms of the number of members and the savings it manages. Based on the results of observations and discussion forums with cooperative management, information was obtained that the bookkeeping carried out by cooperatives was still manual and part of it used the Microsoft Excel program. One of the weaknesses of the current system is the emergence of difficulties in tracing data between cash accounts and bank accounts. This community service activity aims to develop a good administrative system and cooperative accounting information system (SIKOP) software that is tailored to the needs of partners. The implementation method that is carried out includes the focus group discussion stage with partners, the system development stage and the assistance stage in operating the system. The results obtained in community service activities in the form of cooperative accounting information system software (SIKOP) consist of input, process and output. The cooperative accounting information system was developed with reference to two main references, namely Financial Accounting Standards (SAK) for Entities Without Public Accountability (ETAP) and Regulations of the Minister of Cooperatives and Small and Medium Enterprises (Permen KUKM). In addition, the results of community service activities also provide assistance to partners starting from input transactions to producing financial reports. The resulting output is a complete cooperative financial report consisting of a statement of financial position, a statement of profit and loss and other comprehensive income, a statement of changes in equity, a statement of cash flows, and notes to financial statements.  Abstrak. Koperasi KPRI Krasan telah berdiri 40 tahun lalu dan telah mengalami pertumbuhan dari sisi jumlah anggota dan dana simpanan yang dikelolanya. Berdasarkan hasil pengamatan dan forum diskusi dengan pengurus koperasi, diperoleh informasi bahwa pembukuan yang dijalankan koperasi masih bersifat manual dan sebagiannya digunakan program Microsoft Excel.  Kelemahan dari sistem yang berjalan, salah satunya adalah timbulnya kesulitan dalam melakukan tracing data antara rekening kas dan rekening bank. Kegiatan pengabdian masyarakat ini bertujuan untuk mengembangkan sebuah sistem administrasi yang baik dan software sistem informasi akuntansi koperasi (SIKOP) yang disesuaikan dengan kebutuhan mitra. Metode pelaksanaan yang dijalankan meliputi tahap focus group discussion dengan mitra, tahap pengembangan sistem dan tahap pendampingan dalam mengoperasikan sistem. Hasil yang diperoleh dalam kegiatan pengabdian masyarakat berupa software sistem informasi akuntansi koperasi (SIKOP) terdiri dari input, proses, dan output. Sistem informasi akuntansi koperasi dikembangkan dengan mengacu pada dua rujukan utama yaitu Standar Akuntansi Keuangan (SAK) Entitas Tanpa Akuntabilitas Publik (ETAP) dan  Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah (Permen KUKM). Selain itu, hasil kegiatan pengabdian juga melakukan pendampingan kepada mitra yang dimulai dari input transaksi sampai dengan dihasilkannya laporan keuangan. Output yang dihasilkan adalah laporan keuangan lengkap koperasi yang terdiri dari laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan.  
PENGEMBANGAN SISTEM INFORMASI AKUNTANSI MASJID (SIMAS) PADA MASJID ASH-SHOBIRIN RUNGKUT SURABAYA Salman, Kautsar Riza; Ilham, Romi; Djunaedi, Arif Zeinfiki; Suparno, Suparno; Sa’diyah, Halimatus
Jurnal Terapan Abdimas Vol 8, No 1 (2023)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v8i1.14429

Abstract

Abstract. The purpose of community service is to design mosque books and accounts based on the Interpretation of Financial Accounting Standards (ISAK) 35. Community service activities focus on developing a mosque accounting information system that is designed regarding applicable accounting standards and is relevant to mosque entities. Mosque entities are classified as non-profit-oriented entities, so the accounting information system developed refers to accounting standards governing accounting for non-profit-oriented entities. namely SAK ETAP and ISAK 35. The implementation method in community service activities is currently carried out through discussion forums, training, and mentoring. Discussion forums were held with mosque administrators in the context of compiling a chart of accounts and initial trial balance. Training and mentoring are carried out concerning the input of daily transactions to prepare financial statements. The results of community service activities are software called the mosque accounting information system (SIMAS) and mosque financial statements.Abstrak. Tujuan pengabdian masyarakat adalah merancang pembukuan dan pembukuan masjid berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Kegiatan pengabdian masyarakat fokus pada pengembangan sistem informasi akuntansi masjid yang dirancang sesuai dengan standar akuntansi yang berlaku dan relevan dengan entitas masjid. Entitas masjid tergolong entitas non profit oriented, sehingga sistem informasi akuntansi yang dikembangkan mengacu pada standar akuntansi yang mengatur akuntansi untuk entitas non profit oriented. yaitu SAK ETAP dan ISAK 35. Metode pelaksanaan dalam kegiatan pengabdian kepada masyarakat saat ini dilakukan melalui forum diskusi, pelatihan, dan pendampingan. Forum diskusi dengan pengurus masjid dilakukan dalam rangka penyusunan chart of account dan neraca saldo awal. Pelatihan dan pendampingan dilakukan mengenai input transaksi harian untuk menyusun laporan keuangan. Hasil kegiatan pengabdian kepada masyarakat berupa perangkat lunak yang disebut sistem informasi akuntansi masjid (SIMAS) dan laporan keuangan masjid.    
The Role of E-SPT Application in Moderating the Influence of Tax Sanctions, Service Quality, and Tax Awareness on Taxpayer Compliance Salman, Kautsar Riza; Pratiwi, Eka
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 2, No 2 (2023): June
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.2.2.105-111

Abstract

Taxes are mandatory contributions to the state that are owed to individual and corporate taxpayers that are coercive by law and do not receive compensation directly and are used for the needs of the state for the greatest prosperity of the people. This study aims to examine and analyze the variables of tax sanctions, service quality and tax awareness of taxpayer compliance with the application of E-SPT as a moderation variable. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study are individual taxpayers at KPP Pratama Bojonegoro. The sampling method used is convenience sampling. The sample for this research is 106 individual taxpayers. Data and processed using PLS-SEM with Warp-PLS 8.0 software. The results of this study state that tax sanctions have a positive and insignificant effect on taxpayer compliance, service quality has a positive and significant effect on taxpayer compliance, tax awareness has a positive and significant effect on taxpayer compliance, the application of E-SPT can moderate the effect of tax sanctions on taxpayer compliance, and the application of E-SPT can moderate the effect of service quality on taxpayer compliance.
The Effect of Tax Incentives, Quality of Human Resources, and Service Satisfaction on Taxpayer Compliance (Case Study on Individual Taxpayers in Madiun City) Salman, Kautsar Riza
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 1 (2024): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.1.1-8

Abstract

There are various kinds of sectoral policies in each region to increase taxpayer compliance, including through the provision of incentives and improving the quality of service to taxpayers. This study aims to obtain empirical evidence regarding the effect of providing tax incentives, the quality of human resources and service satisfaction on taxpayer compliance. This research is a quantitative study with the object of research being individual taxpayers registered in the city of Madiun. The number of samples obtained was 120 respondents. The data used is included in the primary data by distributing questionnaires through the Google form. This study uses multiple linear regression analysis techniques with the SPSS 26 program. The results show that: (1) tax incentives have an effect on taxpayer compliance, (2) the quality of human resources has an effect on taxpayer compliance, and (3) tax service satisfaction has an effect on taxpayer compliance.
Pengaruh Pengetahuan Pajak, Norma Subjektif, dan Penghargaan Finansial Terhadap Minat Karir Mahasiswa Menjadi Konsultan Pajak dengan Self-Efficacy Sebagai Variabel Moderasi Angelina Puspita Sari; Kautsar Riza Salman
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i1.2276

Abstract

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.
The Effect of Transparency and Accountability on Muzaki Loyalty through Muzaki Satisfaction as an Intervening Variable at the Amil Zakat Institution (LAZ) in Indonesia: Transparency, accountability, muzaki’s satisfaction, muzaki’s loyalty, amil zakat institutions Salman, Kautsar Riza; Anggraini, Rahimdiawati Mila
Journal of Finance and Islamic Banking Vol. 5 No. 2 (2022)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v5i2.5131

Abstract

The primary item that needs to be discussed and pursued is the increasing number of people who pay zakat (muzaki). This is meant to maximize the role of zakat in reducing poverty in Indonesia. This study used muzaki satisfaction as an intervening variable to examine the influence of transparency and accountability on muzaki loyalty. Muzaki of the Amil Zakat Institute, Nurul Hayat Tuban, was the focus of this study. In this study, 48 people were gathered through an offline distribution in the Tuban district. SPSS version 25 was used to analyse the questionnaire responses. This study indicates that Muzaki’s satisfaction is significantly influenced by direct (partial) transparency. Accountability does not influence muzaki satisfaction when applied directly. Transparency does not influence muzaki loyalty in the short-term. Direct responsibility does not influence muzakiloyalty. Muzaki’s satisfaction directly influences loyalty. Muzaki satisfaction can improve muzaki loyalty by mediating (intervening) transparency. Furthermore, muzaki satisfaction is incapable of mediating (intervening) accountability in muzakiloyalty.
The Effect of Sharia Supervisory Board Characteristics on Maqashid Sharia Index Kurniasari, Meilynda; Kautsar Riza Salman
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i1.2348

Abstract

the purpose of this study is to obtain empirical evidence regarding the influence of the characteristics of the Sharia Supervisory Board on the maqashid sharia index on sharia banks in Indonesia. The variables used in this study are the characteristics of the sharia supervisory board and maqashid sharia index. The characteristics of sharia supervisory boards are the educational background of sharia supervisory boards, number of sharia supervisory board meetings, concurrent positions of sharia supervisory boards, and indicators of the number of sharia supervisory boards. The maqashid sharia index uses indicators of welfare (maal), education (tahdzib al fard), and justice ('adl). The data used are secondary data in the form of annual reports of Islamic banks in Indonesia for a 5 years period (2013-2017). The research sample of eleven Islamic banks. Data analysis technique used is Partial Least Square (PLS). The findings of the study were successful in proving the negative influence of the number and educational background of the sharia supervisory board on the maqashid sharia index
Venturing the Golden Indonesia 2045: Are Electricity and Broadband Development for Five Indonesian Priority Industries Impactful? Djunaedi, Arif Zeinfiki; Salman, Kautsar Riza; Supriyanto, Heri
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4513

Abstract

This study aims to examine the impact of electricity and broadband development on the progress of five priority industries in Indonesia. Initial findings indicate a mismatch between policy expectations and their impacts. This research collected secondary data from 2010 to 2019, using a time series approach and bootstrapping 1000 times to strengthen and cover the weaknesses of the method and the short time span. The results reveal that the electronics sector has the greatest beneficial impact both partially and simultaneously from all external variables. Additionally, four industries, except the automotive sector, show the same impact. This report emphasizes the necessity of synergy between digitalization and electrification, asserting the inseparable integration of policies. The automotive sector has experienced significant growth over the past decade, but it has not been directly impacted by these policies. Conversely, the food industry is affected and has emerged as the largest output producer, while other sectors are considered to have growth potential, indicating the need for alternative infrastructure initiatives. This study is expected to provide insights to all stakeholders regarding the impact of government policies and how to maximize business benefits amid global challenges.
Co-Authors Africa, Laely Aghe Ali Soebijanto Angelina Puspita Sari Anggraini, Rahimdiawati Mila Arif Zeinfiki Djunaedi Arif Zeinfiki Djunaedi Asih, Devi Tri Aziz Fadillah Mukadar Bety Setyaningrum Chitra Laksmi Rithmaya Devi Saidul Hatta Devi Tri Asih Djunaedi, Arif Zeinfiki Eka Pratiwi Entis Sutisna Entis Sutisna Entis Sutisna Ervan Pranata Panca Hariadi Yutanto Heri Supriyanto Kartika Marta Budiana Kholid, Ikhwan Kms Yusuf Effendi Kurniasari, Meilynda Mawardah, Amelia Mei Murni, Nur Suci I. Meilynda Kurniasari Mohammad Al Hafidz Mujahidin Mujahidin Nanang Shonhadji Nur Suci I. Mei Murni Nur Suci IMM Okka Bekti Dwi Anggara Oktavia Nurul Aini Rifdah Aufa Adilah Rikazh Zamrudah Romi Ilham, Romi Sandra Eka Aprilia Sa’diyah, Halimatus Soni Agus Irwandi Sri Lestari Kurniawati Suparno Suparno Suparno Tengku Syarifah Bayduri Vivi Nor Khoiriyah