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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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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.
Enhancing Customer in Islamic Banking: a Case Study of Bank Syariah Indonesia’s Marketing Strategy Hidayatullah, M.F.; Bambang Irawan; Sudaryanto; Ahmad Roziq; Ma'mun, Sukron
International Journal of Islamic Business and Economics (IJIBEC) Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v7i2.1966

Abstract

The potential for sharia banking in Indonesia is very large because 87% of the Indonesian population is Muslim. However, sharia banking customers currently only reach 6.52% share of the national banking market. This qualitative research describes the marketing strategy of Bank Syariah Indonesia (BSI) in Lumajang Regency, East Java, BSI which increased customers by up to 35%, even though other sharia banks only reached approximately 12%. The results of this research are that BSI Lumajang implements the Islamic Leaders strategy, in addition to implementing the 7P marketing mix (product, price, promotion, place/distribution, people, processes, and physical evidence). The approach of Islamic figures is carried out by establishing friendship with Islamic religious figures, kiai who own pesantren, and village kiai who lead prayer congregations. By implementing a personal approach strategy with these kiai and religious figures, BSI succeeded in improving relationships so that they became BSI customers. The Islamic Leaders strategy succeeded in increasing customers by up to 35%, even though other sharia banks only achieved approximately 12
Peran BMT Nuansa Umat Dalam Memberdayakan Ekonomi Masyarakat Di Kecamatan Grujugan Kabupaten Bondowoso Iit Hoiriyatul Hasanah; M. Saleh; Ahmad Roziq
IJABAH Vol. 1 No. 1 (2023): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v1i1.247

Abstract

Financial institutions have a very big role in developing people's growth in the industrial era. Among them is BMT. BMT is a business entity that has a legal entity as a cooperative and must comply with the rules regarding cooperatives. This study aims to determine the role of BMT NU Grujugan Branch through community economic empowerment programs and the community's perspective on the role of BMT Nuansa Ummat Grujugan Branch. The type of method used in this research is a qualitative method with a field research approach. Data collection in this study was carried out through observation, interviews, and documentation techniques. The informant determination technique is Snowball sampling. Informants in this study included the head of the BMT NU branch, the financing department, the savings section, customers who took financing and the recipients of social funds. The findings of this study show that the role of BMT Nuansa Ummat Grujugan Branch in empowering the community's economy is very high, covering several things including operational activities carried out in accordance with sharia principles, distancing the community from non-Islamic economic practices, as intermediaries between shohibul maal and the duafa/mudharib in terms of collecting and developing social funds.
Preparing Foundation Financial Statements Based on ISAK 35 Based on Microsoft Access at Madani Sinergi Foundation, Sidoarjo M. Khoirul Hasbi Asiddiqi; Shulthoni, Moch; Roziq, Ahmad
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.95

Abstract

A non-profit organization is an organization that operates without the aim of making a profit. Non-profit organizations are growing very rapidly, one of which is a foundation. Foundations are institutions that receive finance from resource providers who do not expect rewards and other economic benefits. Therefore, there is a need for transparency of funds to convince funders and all parties in terms of the use of these funds. Currently, ISAK 35 is a guideline for the process of preparing non-profit oriented financial statements. This study aims to compile financial statements of foundations that are guided by ISAK 35 and based on Microsoft Access. The data obtained by researchers based on the results of interviews, observations, and documentation. Preparation of financial reports using Microsoft Access starts from making tables, relations between tables, queries, forms, and reports. The results of this study are expected to make it easier for non-profit organizations to prepare financial statements based on ISAK 35 based on Microsoft Access.
Efektifitas Temperatur Aktivasi Arang Berbahan Tempurung Kelapa terhadap Kualitas Emisi Gas Buang Kendaraan Angga Septiyanto; Ahmad Roziqin; Sudiyono; Ahmad Kholilur Rohman; Siti Fatimah
J-Proteksion: Jurnal Kajian Ilmiah dan Teknologi Teknik Mesin Vol. 9 No. 1 (2024): J-Proteksion
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jp.v9i1.1675

Abstract

Penelitian ini bertujuan untuk mengetahui kadar emisi gas buang kendaraan ketika menggunakan arang tempurung kelapa dengan variasi temperatur aktivasi. Metode penelitian ini dilakukan dalam beberapa tahap yaitu, tahapan pertama yaitu pembuatan karbon aktif dari tempurung kelapa dengan menggunakan temperatur 750 ⁰C; 850 ⁰C; dan 950 ⁰C ketika proses aktivasi. Tahapan kedua yaitu melakukan pengujian emisi gas buang CO dan HC dengan menambahkan karbon aktif berbahan tempurung kelapa pada exhaust pipe. Hasil penelitian menunjukkan bahwa penggunaan karbon aktif dari tempurung kelapa menghasilkan penurunan nilai emisi CO jika dibandingkan dengan knalpot tanpa karbon aktif tempurung kelapa. Efisiensi penurunan paling tinggi sebesar 42,3% yang diperoleh ketika menggunakan karbon aktif tempurung kelapa pada temperatur aktivasi 950⁰C. Emisi HC juga mengalami penurunan ketika menggunakan karbon aktif tempurung kelapa. Penurunan tertinggi terjadi pada penggunaan karbon aktif tempurung kelapa dengan temperatur aktivasi 950⁰C yaitu sebesar 86,5% dibandingkan tanpa menggunakan karbon aktif. Sehingga dapat disimpulkan bahwa karbon aktif tempurung kelapa dengan temperatur aktivasi 950⁰C, mempunyai efektivitas penyerapan yang paling baik jika dibandingkan dengan karbon tempurung kelapa yang di aktivasi pada temperatur 750⁰C dan 850⁰C.
Metode Pembayaran Cash On Delivery (Cod) Melalui Jasa Ekspedisi PT. Pos Indonesia Jember Dalam Analisis Fatwa Dsn Mui Nomor 113/Dsn-Mui/Ix/2017 Tentang Akad Wakalah Bi Al-Ujrah Ahmad, Zakiyyah Ilma; Roziq, Ahmad; Abidin, Ahmad Zainul
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13561

Abstract

Cash on delivery (COD) is a payment method where buyers can pay for orders in cash when the order arrives at its destination delivered by a courier. PT. Pos Indonesia Jember will ask for wages for the work handed over to it with payment of a fee. The term regarding representation with payment of wages in Islam is called the wakalah bi al-ujrah contract which is contained in the DSN MUI fatwa number 113/DSN-MUI/IX/2017 concerning wakalah bi al -ujrah. The type and approach of this research is an empirical juridical approach or what is called field research. The data collection techniques used were structured interviews, participant observation and document study. Data analysis used in this research used descriptive-qualitative. This research concluded that wakalah contracts and ijarah contracts have been regulated separately in the Compilation of Sharia Economic Law but do not regulate wakalah bi al-ujrah contracts. This wakalah bi al-ujrah contract has only been regulated in the DSN MUI Fatwa number 113/DSN-MUI/IX/2017. Therefore, this wakalah bi al-ujrah contract is required for valid transactions according to sharia principles, so it can be added that in Perma Number 2 of 2008, especially in the wakalah contract, Chapter -ujrah, namely a wakalah contract accompanied by a fee so that it can accommodate cash on delivery payment method transactions through PT expedition services. POS Indonesia Jember Regency and can be operated by PT. POS Indonesia Jember Regency. So the wakalah bi al ujrah will have power if it enters into KHES as positive law or ius constitutum, namely the law that is currently in force or the law that has been established (positive law).
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 Mas’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 Mar’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