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All Journal AKTSAR: Jurnal Akuntansi Syariah Owner : Riset dan Jurnal Akuntansi E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Vokasi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Applied Islamic Economics and Finance International Journal of Economics (IJEC) Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Economic and Islamic Research
Anhar Firdaus Firdaus
Jurusan Tata Niaga, Politeknik Negeri Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Good Corporate Governance and Corporate Social Responsibility on the Value of Banking Companies Listed on the Indonesia Stock Exchange Anhar Firdaus Firdaus; Fazli Syam BZ; Yossi Diantimala Diantimala; Syawal Harianto Harianto
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 1 (2021): Volume 22, Nomor 1, April 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.538 KB) | DOI: 10.29103/e-mabis.v22i1.643

Abstract

This reasearch purpose to examine the Good Corporate Governance and Corporate Social Responsibility both simultaneously and partially to Firm Value on Indonesian Banks in the period of 2011-2015. The methode of analysis used in this reasearch is path analysis for hypotesting test and SPSS for classic assumption test. The type used in this reasearch is study are causality, using purposive sampling method and unbalanced panel data. The object of this reasearch consists of 11 banks with 38 observational data. The results show that (1) Good Corporate Governance and Corporate Social Responsibility simultaneously no influence to firm value; (2) Good Corporate Governance has no influence to firm value; (3) Corporate Social Responsibility has no influence to firm value.
Implementasi Akuntansi Zakat Infak/Sedekah Berdasarkan PSAK No. 109 pada Baitul Mal Kabupaten Bener Meriah Syawal Harianto; Nurul Mawaddah; Anhar Firdaus; Abdul Halim; Silvia Lestari
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.13032

Abstract

This study aims to determine whether the financial statements presented by Baitul Mal Bener Meriah Regency are under PSAK No. 109, as well as dig up information on the implementation constraints of PSAK No. 109. This study uses a qualitative approach with a descriptive method. The data of this research are primary and secondary data. Primary data results from interviewing personnel from the finance department and treasurer. At the same time, secondary data is in the form of documentation of financial statements of Baitul Mal, Bener Meriah Regency in 2020. The results show that Baitul Mal Bener Meriah Regency in presenting financial reports is not entirely under PSAK No. 109. Baitul Mal Bener Meriah Regency only offers a statement of financial position, a report on changes in funds, and a cash flow report. In addition, Amil funds are not presented separately from zakat and donation funds. This limitation is because Baitul Mal Bener Meriah Regency Human Resources do not become skillful in PSAK No. 109.
Pembiayaan Bermasalah pada Bank Muamalat Indonesia: Apakah Faktor Internal dan Faktor Eksternal Berpengaruh? Noviatul Fitriya; Mochamad Edman Syarief; Anhar Firdaus
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3788

Abstract

The purpose of this study was to find out the effect of the ratio of Operating Costs and Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financing to Deposite Ratio (FDR), Inflation, and Exchange Rate (Exchange Rate) on Non Performing Financing (NPF) at Banks. Sharia Muamalat. The population used in this study is Bank Muamalat Indonesia and the data used is time series data sourced from the quarterly reports of Bank Muamalat Indonesia for the 2011-2020 period published on the bank's official website. The method used to solve this problem is to use quantitative research with multiple regression analysis and is supported by Eviews9 software as an application to process data. The findings of this study are to contribute to Bank Muamalat Indonesia regarding the factors that affect the NPF at Bank Muamlat Indonesia.
Good Corporate Governance Perspective In Islamic Banking Towards Improving Financial Performance Imran, Ali; Faisal, Faisal; Firdaus, Anhar
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1241

Abstract

The implementation of Good Corporate Governance in Islamic banking institutions is intended to foster public trust, improve performance and maintain the stability of banking activities. Good Corporate Governance is a manifestation of banking governance in implementing the principles of openness, accountability, liability, independence and fairness. Implementation of good banking governance principles from a sharia perspective as a form of management responsibility to stakeholders. This research was conducted at Islamic Bank using a quantitative descriptive approach. This research uses Confirmatory Factor Analysis. This analysis is intended to provide an overview of Islamic Bank's performance. From the research results, the quality of transparency, accountability, responsibility, professionalism and fairness shows very good figures and there is an increase in performance from the previous year. This achievement is in line with the increasing commitment of Islamic Bank's top management in an effort to improve the bank's performance. Especially in an effort to improve Good Corporate Governance performance. In all lines of bank activity, this is also inseparable from the increasing demands for Islamic bank performance in terms of good governance.
Pengaruh GCG dan CSR dalam Meningkatkan Kinerja Keuangan Bank di BEI Firdaus, Anhar; Mariana, Mariana; Diana, Diana; Alfianti, Julia; Saputra, Ryanda; Aztari, Alya Maula
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2672

Abstract

This inquire about examines the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the budgetary execution of banks recorded on the Indonesia Stock Trade (IDX). Utilizing a numerous direct relapse approach, the consider assigns Return on Assets (ROA) as the subordinate variable, whereas GCG and CSR work as autonomous factors. The test determination takes after a purposive inspecting strategy, centering on banks that reliably discharge yearly and monetary reports containing GCG and CSR revelations. Some time recently testing the speculations, a few classical suspicion tests—such as multicollinearity, heteroscedasticity, and autocorrelation tests—are conducted to guarantee the model's legitimacy. The discoveries uncover that GCG emphatically and altogether impacts money related execution, while CSR does not illustrate a outstanding impact. These comes about suggest that well-implemented GCG improves benefit, whereas CSR activities may require a more key arrangement to affect money related results straightforwardly. 
Pengaruh Penggunaan Bahasa Inggris Terhadap Pemahaman Mahasiswa dalam Pembelajaran Akuntansi Syariah Nurul Kamaliah; Rahmati Rahmati; Mariana Mariana; Anhar Firdaus; Diana Diana; Teuku Mustakim
Journal of Economic and Islamic Research Vol. 3 No. 2 (2025): Juli
Publisher : Prodi Ekonomi Syariah STAI Syaichona Moh. Cholil Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62730/journalofeconomicandislamicresearch.v3i2.217

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan Bahasa Inggris terhadap pemahaman mahasiswa dalam pembelajaran akuntansi syariah pada Jurusan Bisnis Politeknik Negeri Lhokseumawe. Dengan menggunakan pendekatan kuantitatif dan metode asosiatif, penelitian ini menguji hubungan sebab-akibat antara dua variabel: penggunaan Bahasa Inggris dalam pembelajaran (variabel X) dan pemahaman mahasiswa terhadap materi akuntansi syariah (variabel Y). Populasi penelitian adalah mahasiswa yang telah mengikuti mata kuliah akuntansi syariah dengan Bahasa Inggris sebagai bahasa pengantar, dan sampel diambil secara purposive sampling. Data dikumpulkan melalui kuesioner berbasis skala Likert, kemudian dianalisis menggunakan regresi linear sederhana dengan SPSS. Hasil penelitian ini diharapkan memberikan gambaran mengenai sejauh mana penggunaan Bahasa Inggris memengaruhi tingkat pemahaman mahasiswa terhadap materi akuntansi syariah, serta implikasinya terhadap efektivitas proses pembelajaran.
PENINGKATAN KOMPETENSI UKM DJ CAKES AND COOKIES LHOKSEUMAWE DALAM MENYUSUN LAPORAN LABA RUGI BERBASIS MICROSOFT EXCEL Zulfiar, Edy; Zulkarnaini, Zulkarnaini; Alfianti, Julia; Firdaus, Anhar; Safaruddin, Safaruddin; Sofia, Rizka
Jurnal Vokasi Vol 8, No 1 (2024): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i1.5038

Abstract

Laporan laba rugi merupakan suatu laporan yang menggambarkan hasil usaha suatu entitas. Salah satu masalah mendasar yang dihadapi oleh para pelaku UMKM adalah kurangnya kemampuan dalam penyusunan laporan keuangan salah satunya laporan laba rugi. Aplikasi Microsoft excel merupakan salah satu alternatif yang dapat digunakan untuk memudahkan penyusunan laporan laba rugi. UKM DJ Cake and Cookies salah satu UKM yang mengalami masalah pengelolaan keuangan usaha. Target yang ingin dicapai dari program pengabdian kepada masyarakat ini yaitu UKM DJ Cakes and Cookies dapat menyajikan laporan laba rugi secara priodik dengan aplikasi Microsoft excel. Metode pelaksanaan yang dilakukan adalah dengan cara pendampingan dan bimbingan intensif yang tahapan pelaksanaannya adalah sebagai berikut: tahap persiapan, tahap Pelaksanaan, dan tahap pelaporan. Hasil dari kegiatan ini menunjukkan bahwa mitra sudah mempu menyajikan laporan laba rugi dengan bantuan aplikasi excel yang telah dirancang. Aplikasi penyusunan laporan laba rugi berbasis Microsoft excel yang dirancang untuk mitra akan dapat menyajikan informasi harga pokok produk dan laba usaha setiap periode. Berdasarkan hasil penyusunan laporan laba rugi, pada bulan Agustus 2023 UKM DJ Cakes and Cookies memperoleh laba usaha sebesar Rp1.415.687. Hasil penjualan keripik daun kari dan keripik buah naga pada bulan Agustus 2023 seebsar Rp4.905.000 dengan beban pokok penjualan sebesar Rp2.231.313, sehingga UKM DJ Cakes and Cookies memperoleh laba kotor sebesar Rp2.673.687. total beban usaha yang dikeluarkan pada bulan Agustus sebanyak Rp.1.258.000 sehingga UKM DJ Cakes and Cookies memperoleh laba sebesar Rp.1.415.687.
THE IMPLEMENTATION OF SHARIA-BASED CREATIVE ECONOMY THROUGH GOOD GOVERNANCE TO ACHIEVE THE REGIONAL INDEPENDENCE LEVEL Zulkarnaini; Dasmi Husin; Mukhlisul Muzahid; Ali Imran; Anhar Firdaus; Lakharis Inuzula
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.794

Abstract

The right to regional autonomy is a source of strength for local governments in realizing community prosperity. Therefore, a work program is needed that can encourage the acceleration of regional progress so that the region can achieve the level of regional independence. The purpose of the study is to recommend local governments, especially the Lhokseumawe City Government, to be able to increase the potential of the region through the application of a sharia-based creative economy that is very in line with local culture.The target of this research is the independent variable, namely the application of sharia-based creative economy and good governance, while the dependent variable is the level of regional independence. This research is a survey of government officials. The analytical tool used is Moderated Regression Analysis (MRA). The intended respondents are people who are involved in the upper-middle management level, or who are directly involved in the operational processes of the government based on established criteria (purposive sampling).The results show that the application of a sharia-based creative economy has a significant influence on the level of regional independence in the Lhokseumawe City Government, while the application of a sharia-based creative economy moderated by good governance also has a significant influence on the level of regional independence. In other words, good governance can strengthen the influence of the application of a sharia-based creative economy on the level of regional independence.
ENVIRONMENTAL DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS: A SYSTEMATIC LITERATURE REVIEW Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana; Fahira, Annisa; Silvia, Intan; Azaria, Putri Syaikah; Azzahra, Rahma
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i2.366

Abstract

This study aims to analyze the factors influencing the quality and disclosure level of local government financial statements as well as environmental accounting practices in the public sector. The research employs a Systematic Literature Review (SLR) method by reviewing 30 national and international scholarly articles from 2012 to 2024 sourced from databases such as DOAJ, Sinta, and Google Scholar. The findings reveal that the quality of financial statements is affected by human resource capacity, information technology utilization, and internal control systems. Meanwhile, environmental disclosure tends to improve with the adoption of green accounting, strengthened environmental ethics, and increasing public accountability demands. Furthermore, transparent and accountable financial reporting contributes to sustainable governance.
IMPLEMENTING SHARIA ACCOUNTING PRINCIPLES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW OF CHALLENGES AND OPPORTUNITIES Chilshi, Indrya; Aini, Kuratul; Marina, Rani; Roja, Delga; Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.367

Abstract

This study aims to systematically examine the challenges and opportunities in implementing Sharia accounting principles within the public sector. Using a Systematic Literature Review (SLR) approach, it analyzes scholarly publications addressing practices, barriers, and the potential of Sharia accounting adoption in government institutions. The findings indicate that research remains largely concentrated on religious nonprofit entities, while implementation in formal public institutions—such as local governments, ministries, and state-owned enterprises—remains limited. Key obstacles include low levels of understanding among personnel, insufficient regulatory frameworks, and the absence of Sharia-based accounting standards for the public sector. Yet, integrating Sharia principles can enhance both vertical and horizontal accountability and foster ethical public governance. Therefore, regulatory development, human resource training, and institutional strengthening are crucial for achieving effective and sustainable implementation.
Co-Authors Abdul Halim Aini, Kuratul Alfianti, Julia Ali Imran Ali Imran Azaria, Putri Syaikah Aztari, Alya Maula Azzahra, Rahma Bustami, Koko Chilshi, Indrya Dasmi Husin Diana Diana Diana Diana Dwi Meilvinasvita Dwina, Novira Fahira, Annisa Faisal Faisal Fazli Syam BZ INUZULA, LAKHARIS Juanda Juanda Julia Alfianti Julia Alfianti LAKHARIS INUZULA Mariana Mariana Marina, Rani Muhammad Arifai Muhammad Luthfi Mukhlisul Muzahid Noviatul Fitriya Nurul Kamaliah Nurul Mawaddah Nurwijayanti Roja, Delga RR. Ella Evrita Hestiandari Ryanda Saputra, Ryanda Safaruddin Silvia Lestari Silvia, Intan Sofia, Rizka Syarief, Mochamad Edman Syawal Harianto Syawal Harianto Harianto Teuku Mustakim Yeni Irawan Yossi Diantimala Diantimala Zulfiar, Edy