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All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Mantik AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services IIJSE IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita

Soediro, Achmad

Department Of Accounting, Sriwijaya University, Palembang

Author-ID : 3895358

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Effectiveness of Bank Financing to the Productivity of Agriculture Sector in South Sumatera Achmad Soediro; Inten Meutia; Liliana .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 15, No 3 (2017): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Purpose – This study aims to identify the effect of financing provided by banks (both conventional and Islamic bank) to the productivity in the agricultural sector in South Sumatera. This study analysed the forms and mechanisms of finance used by bank in order to find out whether the financing provides the benefit effectively in supporting the productivity of the agricultural sector in South Sumatra or not.Design/methodology/approach – The research used the preliminary data to trace the number of the debtor farmers. The data is from both conventional and Islamic banks in South Sumatera which distributed financing product to MSMEs in Agriculture sector. The secondary data collection was obtained from the banks while primary data was grounded from farmers both through the structured questionnaires and the depth interview. The analysis of this research is in both the descriptive quantitative and the qualitative methods.Findings – The financing in the agricultural sector in South Sumatra is relatively effective for farmers both in terms of increasing their financial gains and in terms of expanding the agricultural property.The results of this study are expected to give the significant figure about how far the financing product of the banks contributes to the increase of productivity of the agricultural sector in South Sumatera.Research limitations/implications – Effectiveness is analyzed by qualitative and descriptive quantitative methods in general, not included in the analysis per farmer. In addition, this study does not use financial ratios in measuring the effectiveness of the provision of financing.Originality/value – The effectiveness of financing in the agricultural sector, especially in sharia banking in Indonesia is still relatively minimal. This research is one way to initiate research which is expected to contribute to the implementation of wider sharia financing in the agricultural sector which now seems not to be the priority of the sharia banking sector in Indonesia.

MAQASID SHARIA AS A PERFORMANCE FRAMEWORK FOR ISLAMIC FINANCIAL INSTITUTIONS Achmad Soediro; Inten Meutia
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Maqasid Syariah sebagai Kerangka Kinerja Lembaga Keuangan Syariah. Penelitian ini bertujuan untuk membangun kerangka pengukuran kinerja lembaga keuangan Islam berbasis Maqasid Syariah. Hal tersebut dilakukan melalui intepretasi pernyataan informan dari berbagai latar belakang. Penelitian ini merumuskan lima elemen maqasid syariah, yaitu ad din, nafs, al aql, nasl wal 'ird, dan al maal. Kelima elemen tersebut merupakan pencapaian al maslahah itu sendiri. Untuk lembaga keuangan Islam, semua elemen tersebut harus dicapai tanpa membedakan atau memilih salah satunya. Selain itu, hal ini juga selaras dengan prinsip rahmatan lil 'alamin dan khalifatul fil ardh. Abstract: Maqasid Syariah as a Performance Framework for Islamic Financial Institutions. This study aims to build a performance measurement framework of Islamic financial institutions based on Maqasid Syariah. This is done through the interpretation of informant statements from various backgrounds. This research formulates the five elements of maqasid sharia, namely ad din, nafs, al aql, nasl wal 'ird, and al maal. These elements are the achievement of al maslahah itself. For Islamic financial institutions, all elements must be achieved without discriminating or choosing one of them. In addition, it is also in harmony with the principle of rahmatan lil 'alamin and khalifatul fil ardh.

Dampak Aktifitas Merger Dan Akuisisi Kepada Biaya Hutang Pada Perusahaan Di Indonesia Media Kusumawardani; Achmad Soediro; Fardinant Adhitama; Muhammad Farhan; Desri Yanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.845

The research is related to the cost of debt that occurs when companies carry out merger and acquisition activities in the 2010-2018 period. The independent variable of this research is the cost of debt, the dependent variable is the revaluation of assets, the addition of new assets, and the addition of new guarantees, while the control variables are firm size, leverage, ratio of assets. The purpose of this study was to determine the impact of changes in assets on mergers and acquisitions activities carried out by the company on the cost of debt. The objects of this research are companies listed on the Indonesia Stock Exchange 2010-2018 that carry out mergers and acquisitions. Data collection method, using purposive sampling method and resulted in 62 companies that meet the requirements for research. The type of data used is secondary data. Data were analyzed using multiple regression analysis with the help of Eviews10. In this study, the revaluation of assets, the addition of new assets, and the addition of new collateral do not have a significant effect on the cost of debt. The results of other studies show that among the three control variables, firm size, the ratio of assets does not have a significant effect, while leverage shows a positive effect on the cost of debt.

Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Anton Indra Budiman; Ermadiani Ermadiani; Rina Tjandrakirana; Achmad Soediro; Media Kusumawardani; Fardinant Adhitama; Hasni Yusrianti
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.

Literasi Ekonomi Islam menuju Pusat Industri Halal Dunia Achmad Soediro; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama; Hasni Yusrianti; Abdul Bashir; Ichsan Hamidi
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.34

Pengabdian ini termasuk pada kegiatan pada bidang aplikasi iptek dan pengembangan seni budaya lokal yang berfokus pada pemberian materi dengan tema ekonomi islam sesuai pada kebutuhan mitra yaitu SMA IT Bina ilmi yang melibatkan guru dan murid di sekolahan tersebut. Kegiatan ini direncanakan dilakukan di bulan November.

Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra Muhammad Farhan; Media Kusumawardani; Abdul Bashir; Achmad Soediro
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 2, June 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.173-190

The purpose of this study was to determine the effect of economic, environmental and social aspects on the form of disclosure of maqashid syari’ah in the sustainability report company’s. The data used is individual data with a sample of 352 people who work for state-owned companies operating in the South Sumatra region. This study uses quantitative methods by applying multiple linear regression models. The findings in this study indicate that jointly the indicators adopted from the Global Reporting Initiative (GRI) grouped on economic, environmental, and social aspects have a significant and positive effect on the disclosure of Maqashid Syari'ah in the sustainability reports. The implication of this research implicitly reveals that GRI indicators covering economic, environmental, and social aspects in companies have a big role in realizing goodness while avoiding bad, or benefit (maslahat) and rejecting madharat

Dampak Pandemi Covid-19 pada Kualitas Laporan Keuangan Indonesia Media Kusumawardani; Sri Maryati; Fardinant Adhitama; Achmad Soediro; Muhammad Farhan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.929

This study wants to examine the impact of COVID-19 on the quality of financial reports in Indonesia. The independent variable in this study is covid19, while the dependent variable is the quality of financial statements. The research sample consists of 432 manufacturing companies listed on the Indonesia Stock Exchange that report regularly from 2018 to 2020. The data collection method uses a purposive sample and this study uses secondary data. The study was tested using the SPSS program. The results of the study show that COVID-19 has a negative effect on the quality of financial reports. This study also shows that there is a difference between the quality of financial reports before Covid-19 and the quality of financial reports after Covid-19. The quality of financial reports (2018) has a difference to the quality of financial reports (2020). The quality of financial reports (2019) has a difference in the quality of financial reports (2020). In addition, based on descriptive data, the average quality of financial reports in the sample has decreased during covid19.

PENINGKATAN PENCATATAN AKUNTANSI KEUANGAN PRIBADI DAN KELUARGA MELALUI METODE MANUAL DAN METODE TEKNOLOGI BERBASIS APLIKASI Media Kusumawardani; Sri Maryati; Ferdinant Adhitama; Dwirini Dwirini; Achmad Soediro; Muhammad Farhan
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1920

Desa Muara Penimbung Ulu merupakan desa yang memiliki permasalahan pada masyarakatnya mengenai pencatatan keuangan. Sebagian besar masyarakat desa memiliki kendala mengenai pengelolaan keuangan. Bebarapa dari masyarakat tidak pernah melakukan pencatatan akuntansi keuangan pribadi ataupun keluarga. Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman dan keahlian dalam pencatatan akuntansi keuangan baik untuk keuangan pribadi ataupun keluarga. Metode pelaksanaan pengadian dilakukan dengan pemberian materi, monitoring dan evaluasi. Pemberian materi dilakukan dengan pendekatan cermah, tutorial, diskusi interaktif, simulasi. Sedangkan monitoring dan evaluasi dilakukan untuk menyelesaikan permasalahan saat mayarakat melakukan pencatatan secara mandiri. Hasil dari kegiatan pengabdian, masyarakat memahami terkait materi yang disampaikan dan sebagian besar masyarakat lebih nyaman melakukan pencatatan dengan metode manual

UNREVALING SHARIA COMPLIANCE Fardinant Adhitama; Achmad Soediro; Muhammad Farhan; Media Kusumawardani
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.17337

This study is aimed at obtaining an in-depth explanation and understanding of the phenomenon of sharia compliance in an Islamic financial institution, Baitul Maal wat Tamwil (BMT) from the point of view of the members of BMT under LKSI group. The Rational Choice Theory and Bounded Rationality Theory are the two theories that used as an interpretation anchor and applied for analyzing the data. Sharia compliance of BMT members of the LKSI is reflected in every contract given to BMT clients/customers supported by regular training on the understanding of Islamic compliance on an ongoing basis. The activities are carried out with in considerations of two things, namely sharia and business science. Rational thinking based on the adherence to the religious values is an important basis in the formation of BMTs.

Training of Cash Waqf Management on Da'i and Mubaligh Achmad Soediro; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama; Hasni Yusrianti; Patmawati Patmawati; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.99

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.

Co-Authors Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Adhitama, Fardinant Adhitama Adhitama, Ferdinant Budiman, Anton Indra Budiman, Anton Indra Desri Yanto Dinda Safira Dwinanda, Fadhilah Dwirini Dwirini Dwirini, Dwirini Ermadiani, Ermadiani Fardinant Adhitama Ferdinant Adhitama HASNI YUSRIANTI Hassan, Shahir Akram Ichsan Hamidi Inten Meutia Kesuma, Nilam Kosim, Abu Lakilaki, Eogenie Liliana . Media Kusumawardani Media Kusumawardani, Media Meirawati, Eka Muhammad Farhan Muhammad Farhan Muhammad Farhan Nurul Izzah Az Zahra Patmawati Patmawati Patmawati Patmawati, Patmawati Pratama, Ahmad Rasyid Redho Sri Maryati Sri Maryati Syafira, Nabila Tjandrakirana, Rina Vivi Usmayanti

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