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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

Author-ID : 364951

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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IMPLEMENTASI THE NEW FRAUD TRIANGLE MODEL DENGAN PERSPEKTIF SYARIAH DALAM MENDETEKSI PERILAKU FRAUD Agung Budi Sulistiyo; Riza Dewi Al Ardi; Ahmad Roziq
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana konsep the new fraud triangle model dengan perspektif syariah dapat digunakan untuk mendeteksi perilaku fraud pada bank syariah dengan pendekatan studi kasus. Penelitian ini dilakukan pada salah satu bank syariah di Jawa Timur. Melalui wawancara mendalam dengan pelaku fraud, atasan pelaku dan auditor internal serta didukung dengan hasil observasi di lapangan dan studi dokumentasi bukti fraud, penelitian ini berhasil mengungkap beberapa temuan yang penting. Temuan tersebut menunjukkan bahwa; (1) tindakan fraud yang dilakukan dikarenakan gaya hidup pelaku yang melebihi dari penghasilan yang diterima; (2) memanfaatkan posisi pekerjaan yang dimiliki untuk melakukan fraud; (3) tindakan fraud yang terjadi diakibatkan oleh adanya peluang yang dimiliki. (4) tindak kecurangan juga terjadi karena personal integrity yang tidak baik dari pelaku. Implikasi dari penelitian ini diharapkan dapat memberikan kontribusi untuk mengembangkan ilmu pengetahuan dan informasi tentang pentingnya manajemen pengelolaan resiko dan penguatan sistem pengendalian intern bagi Lembaga Keuangan Syariah (LKS) dalam upaya mengungkapkan fraud

PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN SEKTOR PERTANIAN DI BEI Sumani Sumani; Ahmad Roziq; Widyastuti Annisa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

ABSTRACT The research objective is to examine the practice of income smoothing with several explanatory variables, namely: cash holding, political cost, profitability, and the board of commissioners. Income smoothing is an effort to normalize profits with the hope of increasing the company's market return. There are indications that agricultural sector companies are doing income smoothing. The population in this study were all agricultural sector companies listed on the IDX for the 2014-2019 period, with a purposive sampling technique, the number of samples used was 16 agricultural sector companies. Furthermore, the number of observed data was 96 data (6 years of observation in 16 agricultural sector companies). Methods of data analysis using logistic regression with α = 5% and α = 10%. The results showed that cash holding and profitability had no significant effect on income smoothing practices, both at α = 5% and α = 10%, but the political cost had a significant positive effect and the board of commissioners had a significant negative effect on income smoothing practices in agricultural sector companies. The implication of income smoothing practice with several explanatory variables can maintain the stability of the company's financial performance and will become an attraction for interested parties, however, income smoothing practise must go through supervision and consider some of the advice given by the board of commissioners. Key words: cash holding, board of commissioners, income smoothing, political cost, profitability ABSTRAK Tujuan penelitian adalah untuk menelaah praktik income smoothing dengan beberapa variabel penjelas, yaitu: cash holding, political cost, profitabilitas, dan dewan komisaris. Income smoothing merupakan upaya normalisasi laba dengan harapan untuk meningkatkan market return perusahaan. Perusahaan sektor pertanian terindikasi melakukan income smoothing. Populasi pada penelitian ini adalah seluruh perusahaan sektor pertanian yang terdaftar di BEI periode 2014-2019, dengan teknik purposive sampling, maka jumlah sampel yang digunakan adalah 16 perusahaan sektor pertanian. Selanjutnya jumlah data yang diobservasi sebanyak 96 data (6 tahun pengamatan pada 16 perusahaan sektor pertanian). Metode analisis data dengan regresi logistik dengan α = 5% dan α = 10%. Hasil penelitian bahwa cash holding dan profitabilitas berpengaruh tidak signifikan terhadap praktik income smoothing, baik pada α = 5% dan α = 10%, namun political cost berpengaruh signifikan positif dan dewan komisaris berpengaruh signifikan negatif terhadap praktik income smoothing perusahaan sektor pertanian. Implikasi praktik income smoothing dengan beberapa variabel penjelas dapat menjaga stabiitas kinerja keuangan perusahaan dan akan menjadi daya tarik bagi pihak-pihak yang bekepentingan, namun praktik income smoothing harus melalui pengawasan dan mempertimbangkan beberapa nasihat yang diberikan dewan komisaris. Kata kunci: cash holding, dewan komisaris, income smoothing, political cost, profitabilitas

Perancangan Website untuk Desa Mayangan sebagai Media Informasi dan Promosi Moch Shulthoni; Ahmad Roziq; Nur Hisamuddin; Lilis Yuliati
Warta Pengabdian Andalas Vol 27 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.27.2.72-79.2020

The tourism sector is one of the potential sectors to be developed in modern times, but not all tourist attractions can develop well. One of the factors that cause tourist attractions is the lack of promotion or delivery of information to tourists. The development of the internet is now increasingly advanced so that it is widely used by tourist site managers as a medium of information and promotion. Mayangan Village, Gumukmas District, Jember Regency has the potential to further develop. For this reason, it is necessary to take advantage of the internet by designing the Mayangan village website as a medium for information and promotion. The purpose of this service is to provide knowledge and ability of village officials in managing the Mayangan Village website. The method used is to provide education, training and assistance to create a Mayangan Village Government Website on a continuous basis. The result of this service is designing a website using data collection techniques in the form of interviews, observations, and literature studies. While the software used in designing the Mayangan Village website uses XAMPP, DreamweaverCS 5.5, Adobe Photoshop Photoshop5 and uses programming languages such as HTML, PHP, CSS, Java Script, and JQuery. The implementation of this website is accompanied by blackbox testing. In addition, the website of Mayangan Village, Gumukmas District, Jember Regency was created to inform various natural resources that can be used as tourist destinations. The information presented is expected to make it easier for people to travel. This website is expected to help increase the tourism promotion of Mayangan Village so that it can develop.

The Effect of Islamic Financing Schemes on Risk and Financing Performance in Islamic Banks in Indonesia Ahmad Roziq; Hari Sukarno
IQTISHODUNA: Jurnal Ekonomi Islam Vol 10 No 1 (2021): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

The purpose of this study is to prove the effect of the financing scheme on financing risk and financing performance in Islamic banks in Indonesia. This research applies a form of quantitative research with the type of explanatory research that aims to accept or reject hypotheses. The population in this study are Islamic banks in Indonesia. The data used in the study are secondary data in the form of financial ratios sourced from Islamic bank financial reports for 2015 to 2019. Data analysis techniques use partial least squares which are used to test the inner model and outer model. The results of the study found that the sharia financing scheme that uses the buying and selling system and the profit sharing system has a significant effect on the risk of financing. However, the sharia financing scheme that uses the lease system has no significant effect on financing risk. The results also found that financing risk has a significant effect on the performance of Islamic bank financing in Indonesia. The results showed that the management of Islamic banks must be able to manage buying and selling financing and profit-sharing and profit-sharing financing schemes carefully and minimizing the risk of financing.

Pelatihan Pembuatan Briket Berbasis Limbah Pertanian Bagi Pemuda Karang Taruna Karya Muda, Desa Pontang, Kecamatan Ambulu Kabupaten Jember Bambang Piluharto; Asnawati; Ahmad Roziq
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 5 No 2 (2020): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v5i2.1437

Karang Taruna Karya Muda adalah wadah dan pengembangan pemuda dari desa Pontang, kecamatan Ambulu Kabupaten Jember yang bergerak khususnya dalam bidang kesejahteraan sosial. Program kegiatan dari karang taruna selama ini lebih banyak membantu program dari pemerintahan desa seperti gotong royong, keolahragaan dan kegiatan peringatan hari besar nasional dan keagamaan. Kegiatan yang diarahkan pada tumbuhnya kewirausahaan bagi para pemuda belum banyak dilakukan. Wilayah desa Pontang sebagai daerah pertanian dan memiliki jumlah pemuda usia produktif yang banyak memiliki potensi untuk mengembangkan suatu usaha berbasis sumber daya lokal. Kegiatan pengabadian yang dilakuan oleh tim ini bertujuan mengembangkan keterampilan pemuda karang taruna melalui pembuatan briket dengan bahan baku utama limbah pertanian yang melimpah di desa Pontang. Bentuk kegiatan ini berupa penyuluhan dan pelatihan pembuatan briket. Kegiatan penyuluhan dilakukan dengan metode ceramah tentang potensi pemuda untuk berwirausaha, potensi limbah pertanian menjadi material yang bernilai ekonomis dan briket sebagai alternatif bahan bakar pengganti minyak bumi. Sementara pelatihan ditekankan pada pembuatan briket menggunakan limbah pertanian sebagai bahan bakunya. Setelah kegiatan pelatihan selesai kemudian dilakukan kegiatan pendampingan sampai perserta pelatihan yait u pemuda karang taruna mahir membuat briket. Hasil kegiatan yang diperoleh adalah pemuda karang taruna mendapatkan pengetahuan tentang potensi-potensi limbah pertanian menjadi barang yang bernilai ekonomi dan briket merupakan salah satu potensi tersebut. Selain itu pemuda juga mendapatkan ketrampilan pembuatan briket menggunakan bahan-bahan berbasis limbah pertanian.Luaran pelatihan ini berupa produk briket yang dibuat secara mandiri oleh pemuda karang taruna. Hasil pelatihan ini diharapkan dapat meningkatkan keterampilan wirausaha pemuda karang taruna khususnya dalam pembuatan briket dan mendorong para pemuda karang taruna untuk berwirausaha.

CONSTRUCTION OF SHARIA GOOD CORPORATE GOVERNANCE MODEL AT BPRS BUMI RINJANI PROBOLINGGO INDONESIA Tatik Amani; Ahmad Roziq; Agung Budi Sulistiyo
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10445

These research objectives are to compose of construction of sharia good corporate governance model at BPRS Bumi Rinjani Probolinggo. The study use case study approach with using methods of survey and exploratory. Techniques of data analysis use Miles & Huberman The result of the research shows that the written report of the implementation of governance in BPRS Bumi Rinjani Probolinggo has not been done yet. According to POJK No. 30 / POJK.05 / 2014 that the finance company is obliged to make a writing report, so we must make a sharia governance model and report in BPRS Bumi Rinjani. The elements were included in the governance model are to add two principles of governance: integrity and social awareness, so that governance becomes seven (out of five set by law and two elements was get in) that istransparency, accountability, responsibility, independency, fairness, integrity and social awareness. To support the effectiveness of Dekom's tasks are included elements of the establishment of Audit Committee, Risk Monitoring Committee and Remuneration Committee. In order to an implementation of good governance was good, it is implanted to the whole range for implementation of Shariah governance that all transactions and BPRS Bumi Rinjani operations do not contain usury, maysir and gharar.Keywords : Sharia, Compliance, Governance, Integrity, Social Awareness, BPRS

INTERNALIZING VALUES OF JUSTICE IN MUDHARABAH FINANCING PRACTICES AND MUDHARABAH DEPOSITS Dyah Ayu Perwitasari; Ahmad Roziq; Agung Budi Sulistiyo
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10548

This study aims to explore and analyze the forms of fairness values in the practice of mudharabah financing and mudharabah deposits. This type of research is a type of qualitative research with case study approach. The results of this study indicate that this bank has not fully applied the five elements of justice in the practice of mudharabah financing. Of the five principles, BPRS only runs the two principles of justice, namely the form of prohibition of haram and maysir. In order to fulfill these five principles of justice, should the BPRS Asri Madani Nusantara apply pure mudharabah financing practices, where the profit sharing calculation is done after the project has been realized, the shari'ah education has been intensively to mudharib, the management supervises it intensely on the mudharib-run business, As well as Islamic business ethics that must be owned by human resources banking. While in practice mudharabah deposit, BPRS ASRI Madani Nusantara Jember has applied the five elements of justice that is the form of prohibition of riba, gharar, maysir, dzulm and haram in mudharabah deposit transaction.Keywords: mudharabah, mudharabah deposit, justice

Mengungkap Permasalahan Pembiayaan Sistem Bagi Hasil dan Islamisasi Teori Keagenan Ahmad Roziq
Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Vol 11 No 2 (2020): April 2020
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/darussalam.v11i2.817

This study aims to reveal the problem of the profit-sharing system and the solution to the problem. This research uses a qualitative approach and a kasyif analysis. A qualitative approach is used to reveal empirically to find solutions to the problem of profit-sharing system financing. Meanwhile, the kasyif approach is used to analyze the problems and financing solutions for the profit-sharing system based on the perspective of Islamic law. This study uses a case of implementation of profit-sharing systems in Islamic banking. The results of the study concluded that it is necessary to internalize the values â€‹â€‹of sharia (Islamic sharia ethics) in agency theory or it is necessary to reconstruct agency theory into "sharia agency theory" so that it is more appropriate in explaining agency problems in the production sharing system financing contract.

Determinating Variables Of Profitability And Return Of Islamic Stocks In Indonesia Ahmad Roziq; Marâ€™atul Qibtiyah; Septarina Prita Dania S; Lely Ana Ferawati Ekaningsih
Jurnal Istiqro Vol 7 No 1 (2021): Januari 2021
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/istiqro.v7i1.715

The research aims to analyze and prove the effect of solvability, liquidity, and activity toward profitability and return of Islamic stock in Indonesia. The researchers use explanatory research to explain the relationships between independent, intervening, and dependent variables. The data analysis technique uses the Path Analysis to examine direct and indirect impact variables of solvability, liquidity, and activity toward the return of Islamic stocks through profitability variable. This type of research is explanatory research which is research that explains the effect of independent variables on the dependent variable through a hypothesis test and uses path analysis. The researcher uses purposive sampling to determine the total sample of Islamic stocks indexed Jakarta Islamic Index. Secondary data used in this study are financial statement data and stock returns of companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period. . The results of the research found that (a) liquidity has no significant effect on profitability; (b) solvability has a significant effect on profitability; (c) activity has no significant effect on profitability; (d) liquidity has a significant effect on the return of Islamic stocks; (e) solvability has no significant effect on Islamic stocks; (f) activity has a significant effect on the return of Islamic stocks and ; (g) profitability has a significant effect on the return of Islamic stocks.

SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS Rofidatul Hasanah; Whedy Prasetyo; Ahmad Roziq
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.40437

This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.

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 Hasanah, Iit Hoiriyah 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 Ilham Imamudin Imam Mas'ud Imam Masâ€™ud Indah Purnamawati Indah Purnamawati Iskandar, Ranu Jauhar, Mohammad Dio Awaludin Joko Triyono Lelu Dina Apristia Lely Ana Ferawati Ekaningsih Lestari, Oky M. Khoirul Hasbi Asiddiqi M. SALEH Ma'mun, Sukron Mahardiyanto, Agus Marâ€™atul Qibtiyah Moch. Shulthoni, Moch. Mohammad Dio Awaludin Jauhar Mohammad Saleh 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 Putri, Mazaya Qudsya 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 Sebastiana Viphindrartin 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 Wahyu Agus Winarno Wasito Wasito Whedy Prasetyo Widya Yanti Widyastuti Annisa Wijaya, Afif Wilantari, Regina Niken Yosefa Sayekti Yulinartati Yulinartati Yulinartati Yulinartati Yuliyantika, Rinda Zainuri zainuri

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