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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Keuangan dan Perbankan INFERENSI Jurnal Jarkom JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Jurnal Istiqro' SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi JRABA Jurnal Manajemen dan Bisnis Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic economics Perspectives (JIEP) IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies International Journal of Islamic Business and Economics (IJIBEC) JIES : Journal of Islamic Economics Studies eJEBA J-Proteksion : Jurnal Kajian Ilmiah dan Teknologi Teknik Mesin Jurnal Pengabdian Masyarakat Inovasi Indonesia Automotive Science and Education Journal
Ahmad Roziq
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Kompetensi Account Officer dan Informasi Asimetri terhadap Kinerja Murabahah dengan Risiko sebagai Variabel Intervening (Studi di BMT Kabupaten Banyuwangi dan Jember) Brian Ahmad Nur Hasan; Ahmad Roziq; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4562

Abstract

The aim of this research were to examine the influence of syariah account officer competency and asymmetry information formurabahah budgeting performance by using murabahah budgeting risk as intervening variable. The research sample was theBMT in Banyuwangi and Jember regency. This research used Partial Least Square (PLS) with purposive sampling 51respondents. The Results showed is syariah account officer competency was significant positively influence on the murabahahbudgeting performance variable. Asymmetry information was significant negatively influence on the murabahah budgetingperformance. So, syariah account officer competency was not influence on the murabahah budgeting risk variable. Fourth,asymmetry information was not influence on the murabahah budgeting risk. And last, murabahah budgeting risk wasinsignificant negatively influence on the murabahah budgeting performance.
Implementasi Akuntansi Zakat Infaq dan Shadaqah Berdasarkan PSAK 109 Rozy Widhi Bayu Pratama; Ahmad Roziq
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4565

Abstract

This research aims to know the accounting implementation of zakat, infaq and shadaqah based on PSAK NO. 109 whichfocuses on the presentation of the financial report on the institution of Zakat in Jember. This research is qualitative research ofcritical discourse analysis, a method that is done by collecting, preparing, and analyzing the data in the form of the financialstatements of the Organization so that it can eventually give a clear picture of the implementation of the accounting of religiousobligatory, infaq and charity based on PSAK NO. 109 on the institutions of zakat in Jember. Method of processing data usinginterviews, along with related documents and accompanied by one of the validity of the data i.e. triangulation. The resultsshowed that there are many differences in the accounting process as well as the presentation of the financial statementsconducted by institutions of zakat in Jember. Of the five institutions researched zakat Manager is still only one agency who hasapplied PSAK NO. 109.
Pengaruh Profil Risiko, Tata Kelola dan Permodalan Terhadap Profitabilitas (Studi Bank Umum Konvensional periode 2012-2015) Rofika Wulandari; Imam Mas’ud; Ahmad Roziq
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7743

Abstract

Profitabilitiy as on of indicators wich can be used as baseline to look on financial performance of the company. Profitability also used as one of methods on measuring health performance of the banking industry. This research purpose to test the influence risk profile, good corporate governance (GCG) and capital (CAR) to the profitability of banks which measured by ROA. The sample on this research used purposive sampling method, researcher used 30 conventional banks wich listed on Indonesia Stock Exchange on 2012 – 2015. Analysis technicue in this research used multiple linear regression. The result of F test shown that independent variables impact the dependent variable significantly. The of result t test shown that risk profile has negative impact to Profitability, GCG and CAR has positive impact to Profitability. The result of adjusted R2 shown 26,5% means that dependent variable can explain by indpendent variables only 26,5% and 73,5% explain by others factors which didn’t use as variable in this research. Keywords: risk profile, GCG, CAR, Profitability
Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember Neni Maulina Rahman; S. Sudarno; Ahmad Roziq
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7877

Abstract

This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah. Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102
Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember Neni Maulina Rahman; S. Sudarno; Ahmad Roziq
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i2.8649

Abstract

This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah.Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102
Penerimaan Pengguna Terhadap Sistem Informasi Manajemen BAZNAS dan Kesesuaian Dengan PSAK Nomor 109 (Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Jember) Cici Wijayanti; Ahmad Roziq; Ririn Irmadariyani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.15553

Abstract

Penelitian ini bertujuan untuk menganalisis penerimaan pengguna terhadap Sistem Informasi Manajemen Baznas (SIMBA) dengan teori Technology Acceptance Model (TAM) serta menilai terkait pelaporan keuangan dalam SIMBA menghasilkan informasi yang akurat dan kesesuaian dengan PSAK Nomor 109. Objek penelitian pada penelitian ini adalah Badan Amil Zakat Nasional (BAZNAS) Kabupaten Jember. Metodologi yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Analisis penerimaan pengguna terhadap SIMBA disesuaikan dengan faktor-faktor yang dibentuk oleh Davis dan kesesuaian akuntansi zakat, infak atau sedekah dalam SIMBA dinilai dari aspek pengakuan, penyajian, dan pengungkapan. Berdasarkan hasil penelitian bahwa pengguna SIMBA di BAZNAS Kabupaten Jember mencerminkan faktor-faktor yang dibentuk oleh Davis dengan menduga terdapat dua faktor eksternal lainnya, yaitu pengetahuan dan keterampilan. SIMBA dari aspek pengakuan, penyajian, dan pengakuan telah sesuai dengan PSAK 109, kecuali dari pengungkapan tidak dapat menambah paragraf baru.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Latif Abidin, Ahmad Zainul Afif Difa Asy Syafiq, Muhammad Agung Budi Sulistiyo Ahmad Kholilur Rohman Ahmad, Zakiyyah Ilma Aisa Tri Agustini Amani, Tatik Angga Septiyanto Anugerah, Eza Gusti Arif Hidayatullah Asnawati Aznal Huyo Bambang Piluharto Bayu Aprillianto Brian Ahmad Nur Hasan Cici Wijayanti Dyah Ayu Perwitasari Eka Desy Suryaningsih Femba Akris Diantoro Fetri Setyo Liyundra Hari Sukarno Herdian Nisar Danurwenda Herdian Nisar Danurwenda, Herdian Nisar Hidayatullah, M.F. Ibnu Aburizal N MS Ibnu Aburizal N MS, Ibnu Aburizal Iit Hoiriyatul Hasanah Ika Ratna Qorikaten Rohmah Imam Mas'ud Imam Mas’ud Imamudin, Ilham Indah Purnamawati Indah Purnamawati Jauhar, Mohammad Dio Awaludin Joko Triyono Lely Ana Ferawati Ekaningsih Lestari, Oky M. Khoirul Hasbi Asiddiqi M. SALEH Ma'mun, Sukron Mar’atul Qibtiyah Moch. Shulthoni, Moch. Mohammad Dio Awaludin Jauhar Muchammad Ma'ruf Arsyam Muhammad Miqdad Muhammad Shulthoni Muharajabdinul, Muharajabdinul Mushfirah Arif Narendra Firmansyah Neni Maulina Rahman Nining Ika Wahyuni Nur Hisamuddin Nur Hisyamuddin Oktaviansyah, Hendrik Tri Perwitasari, Dyah Ayu Putri Frisca Kuncorowati Putu Kurniyanta Rachmania Nurul Fitri Amijaya Raden Andi Sularso, Raden Andi Rinanda Fitri Diptyanti Rinanda Fitri Diptyanti, Rinanda Fitri Ririn Irmadariyani Riza Dewi Al Ardi Rofidatul Hasanah Rofika Wulandari Rozy Widhi Bayu Pratama Rr Yuliana Rachmawati Kusumaningsih Sembiring, Rinawati Septarina Prita Dania S Septarina Prita Dania Sofianti SITI FATIMAH Siti Maria Wardayati Siti Maryam Sudarno Sudarno Sudaryanto Sudiyono Sumani . Sumani Sumani Sumani Sumani Susanti, Alifi Tria Tatik Amani Ulfa Hardinawati, Lusiana Viphindrartin, Sebastiana Wahyu Agus Winarno Wasito Wasito Whedy Prasetyo Widya Yanti Widyastuti Annisa Wilantari, Regina Niken Yosefa Sayekti Yulinartati Yulinartati Yulinartati Yulinartati Yuliyantika, Rinda Zainuri Zainuri, Zainuri