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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
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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Pengembangan Usaha Lokal Industri melalui Permodalan Syariah Kusumawardani, Media; Soediro, Achmad; Adhitama, Fardinant Adhitama; Farhan, Muhammad
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 1 (2024): 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.v5i1.159

Abstract

Usaha lokal industri yang mengusung tema kearifan lokal seperti usaha kerajinan songket yang dilakukan oleh masyarakat Muara Penimbung Ulu perlu didukung untuk berkembang dan bersaing di pasar nasional maupun internasional. Usaha dapat berkembang salah satunya didukung dengan modal usaha yang memenuhi kebutuhan bisnis. Modal yang umum digunakan oleh masyarakat bersumber dari pinjaman lembaga keuangan. Lembaga keuangan terdiri dari dua jenis yaitu konvensional dan syariah. Masyarakat Muara Penimbung Ulu masih memiliki literasi permodalan syariah yang cukup rendah. Berdasar kebutuhan tersebut, kegiatan pengabdian dengan outcome peningkatkan pemahaman permodalan syariah pada Desa Muara Penimbung Ulu dilakukan. Peningkatkan pemahaman permodalan syariah memberikan alternative bagi pelaku usaha lokal industri dalam melakukan kegiatan permodalan yang bebas dari riba.  Kegiatan pengabdian dilakukan dengan dua tahap yaitu analisis lapangan dan pelaksanaan kegiatan pengabdian kepada masyarakat. Hasil dari kegiatan pengabdian ini adalah pelaku usaha lokal industri songket pada Desa Muara Penimbung Ulu dapat memahami mengenai permodalan syariah, akad yang digunakan untuk transaksi kerjasama dan investasi, perbedaan perbankan konvensional vs perbankan syariah.
Financial Accounting Software Application for MSME Members of Baitul Maal Wat Tamwil (BMT) in South Sumatra Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 2 (2024): 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.v5i2.181

Abstract

Implementation of Community Service Activities with the theme "Creation and Training of Financial Accounting Software Applications for Members of Baitul Maal wat Tamwil (BMT) Micro, Small, and Medium Enterprises (MSMEs) in South Sumatra." This community service activity received positive responses from participants, as evidenced by evaluations submitted through a Google Form. The favorable responses regarding the community service activity can be broadly categorized into at least two aspects: firstly, the activity effectively enhanced participants' knowledge, and secondly, the presenters demonstrated a strong command of the delivered content. Several participants recommended conducting similar activities periodically, with a focus on delving deeper into specific topics.
Understanding the Islamic Business Ethics in Islamic Microfinance Institutions Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Lakilaki, Eogenie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5810

Abstract

This study examines how Islamic business ethics, including fairness, transparency, and honesty, are integrated into BMT’s operations. A qualitative approach was employed in this research, specifically the use of thematic analysis to systematically manage and analyze the data. Strategic decisions are made at the annual general meeting, while technical decisions are handled by the board, with oversight from the Sharia supervisory board. These decisions are accountable at the general meeting, ensuring financial transparency. The cooperative’s management applies a reward and punishment system based on Islamic principles, maintaining justice, employee welfare, and organizational integrity. However, overemphasizing material gains can lead to prohibited practices, such as investments in usurious projects. The practice of shura (consultation), ethical transactions, and transparent financial reporting reinforce BMT’s commitment to fairness and reputation. Spirituality is woven into business practices by grounding decisions in Islamic ethics, focusing on honesty (amanah), fairness (Insaf), sacrifice (Ithar) and kindness (Ihsan) in all dealings. Profits are allocated to social funds for community development, and income from ethical transactions is reinvested to foster solidarity. Formal training provided by BMT internally and the Ministry of Cooperatives and Small and Medium Enterprises ensures management’s understanding of Sharia principles, aligning economic success with social responsibility and ethical integrity, thereby promoting long-term sustainability.
Environmental Management Accounting and Financial Performance: Green Innovation and Financial Performance as Mediator Maryati, Sri; Soediro, Achmad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5073

Abstract

Environmental issues are part of larger corporate plans, involving not only development and expansion but also concern for social responsibility. The inconsistency of results is one of the reasons for further studies to be carried out. This research aims to examine the effect of environmental management accounting which refers to ISO 14001 on company financial performance through green innovation consisting of green product innovation and green process innovation as well as environmental performance as a mediating variable. The population in this study are manufacturing companies registered on the IDX 2020-2023. The sample was selected using the purposive sampling method. The analysis uses e-views 11 with path analysis methods and multiple linear regression analysis. Based on the results, it can be concluded that environmental performance can mediate the relationship between environmental management accounting and financial performance by looking at the influence of the relationship between environmental management accounting and environmental performance, and environmental performance on financial performance. Then the existence of green innovation does not have a role as a link between environmental management accounting and financial performance.
PENINGKATAN PENCATATAN AKUNTANSI KEUANGAN PRIBADI DAN KELUARGA MELALUI METODE MANUAL DAN METODE TEKNOLOGI BERBASIS APLIKASI Kusumawardani, Media; Maryati, Sri; Adhitama, Ferdinant; Dwirini, Dwirini; Soediro, Achmad; Farhan, Muhammad
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

Abstract

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
Islamic banking performance: the interplay of governance, Islamicity performance, and social disclosure Syafira, Nabila; Soediro, Achmad; Kusumawardani, Media; Pratama, Ahmad
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2380

Abstract

Purpose – This study investigates the influence of Islamic corporate governance (ICG) and the Islamicity performance index (IPI), as proxied by the profit-sharing ratio (PSR), zakat performance ratio (ZPR), and equitable distribution ratio (EDR), on the financial performance of Islamic banks in Indonesia. Furthermore, this study examines the moderating role of Islamic social reporting (ISR) in these relationships. Method – Employing a quantitative approach, this research utilizes secondary data obtained from the Financial Services Authority (FSA) of Indonesia and the official websites of Islamic banks. The sample comprises 10 Islamic commercial banks operating in Indonesia from 2019–2023. The study applies moderated regression analysis (MRA) to assess the proposed relationships. Findings – The findings reveal that, individually, both ICG and EDR positively and significantly influence financial performance, whereas PSR does not exhibit a significant effect. In contrast, ZPR demonstrates a negative and significant impact on financial performance. Moreover, ISR moderates the relationships between ICG, ZPR, and EDR with financial performance, while its moderating effect is not observed in the relationship between PSR and financial performance. ISR strengthens the impact of ICG and the IPI on Islamic banks' financial performance, enhancing the understanding of governance and performance in Islamic finance. Implications – The theoretical implication highlights ISR's role in enhancing ICG and IPI's impact, and the practical implication emphasizes its importance in boosting transparency and trust in Islamic banking.
Pentingnya Pembinaan Enterpreneurship Pada Siswa Dan Sekolah Yayasan Tahfids Syafian Hafiyah Kusumawardani, Media; Soediro, Achmad; Farhan, Muhammad; Adhitama, Fardinant
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i2.5301

Abstract

Jiwa enterpreneurship sangat dibutuhkan dalam membangun lapangan pekerjaan di Indonesia. Namun kegiatan wirausaha di Indonesia termasuk rendah, Indonesia dibandingkan negara-negara lain memiliki tingkat enterpreneurship yang rendah. Hal ini menjadi sebuah perhatian yang harus ditanggulangi dengan kegiatan yang dapat meningkatkan keminatan masyarakat kita agar ikut terlibat dalam berwirausaha. Tujuan Pengabdian meningkatkan keminatan terkait enterpreneurship sedini mungkin. Maka, program ini dapat dilaksanakan pada masyarakat usia sekolah untuk dikenalkan sedini mungkin sehingga memberikan peluang yang tinggi atas keminatan masyarakat terhadap wirausaha. Selain itu perlunya peran sekolah sebagai wadah pemberian pemahaman mengenai pentingnya enterpreneurship sejak dini. Berdasarkan hal tersebut, kegiatan pengabdian ini dilakukan pada peserta anak-anak didik sekolah dasar serta sekolahan yang menaunginya,yaitu lingkupYayasan Tahfids Syafian Hafiyah. Metode pengabdian terdiri atas tiga sesi meliputi sesi survey awal kegiatan pengabdian, sesi pelaksanakan pengabdian dan sesi monitoring & evaluasi. Metode pelaksanaan mengunakan pendekatan ceramah, diskusi interaktif dan simulasi. Hasil kegiatan pengabdian berjalan dengan baik dengan umpan balik peserta siswa memiliki peningkatan pemahaman mengenai enterpreneruship dan sekolah memilki rencana kedepan terkait pelaksanaan kegiatan entrepreneurship yang dimasukkan pada kegiatan sekolah secara berkala.
Revitalizing Faith-Based Philanthropy: Muhammadiyah’s Strategic ZISWAF Initiatives for Poverty Reduction and Human Capital Advancement Farhan, Muhammad; Soediro, Achmad; Adhitama, Fardinant; Lakilaki, Eogenie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7293

Abstract

This study examines Muhammadiyah’s strategic governance of ZISWAF in South Sumatra, emphasizing its integration of Maqasid al-Shari’ah and the communal principle of Jama’ah. Using a qualitative approach with interviews and document analysis, the research highlights how Muhammadiyah shifted from informal charity practices to a professional, transparent, and decentralized model of Islamic philanthropy. The findings show that ZISWAF effectively supports education, healthcare, MSMEs, and asset-based empowerment, contributing to poverty alleviation and human capital development. The study offers a contextual model of Islamic social finance rooted in ethical governance and collective participation, with implications for faith-based institutions and policymakers. Future research should explore comparative cases and the role of digital technology in optimizing ZISWAF's impact.
THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, SHARIA SUPERVISORY BOARD, AND ISLAMIC SOCIAL RESPONSIBILITY IN COUNTERING FRAUDULENT FINANCIAL REPORTING Media Kusumawardani; Achmad Soediro; Fardinant Adhitama; Vivi Usmayanti
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i1.10161

Abstract

Fraudulent financial reporting occurs in Islamic companies, specifically Indonesian Islamic banks, which are well-developed and uphold religious values. Despite this commitment, fraud still occurs in Islamic banking institutions. Therefore, this study aimed to investigate variables capable of reducing the occurrence of financial statement fraud. It also aimed to examine the influence of Sharia aspects of Islamic banking, such as ICG, SSB, and Sharia Social Responsibility, on fraudulent financial reporting. To achieve these objectives, data were obtained from 125 samples from Islamic banking companies during the period 2012-2022. Logistic regression analysis was also conducted. The results showed that Islamic Corporate Governance had a positive influence on fraudulent financial reporting, while Sharia Supervisory Board and ISR had no significant influence on fraudulent financial reporting.
STRATEGI HUTANG AMAN DAN SYARIAH SERTA CERDAS DALAM MENYIKAPI PINJOL (PINJAMAN ONLINE) Kusumawardani, Media; Soediro, Achmad; Farhan, Muhammad; Adhitama, Fardinant
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2364

Abstract

Pasca pandemi covid-19, beberapa usaha mengalami penurunan. Salah satu permasalahan pada Desa Muara Penimbung Ilir adalah sebagian masyarakat yang memiliki usaha kain songket membutuhkan dana tambahan namun belum memiliki pemahaman yang baik mengenai penambahan modal melalui hutang. Tujuan kegiatan pengabdian adalah memberikan informasi mengenai hutang, hutang syariah dan pinjaman online. Hutang dalam agama islam diperbolehkan namun dilakukan pada keadaan yang mendesak. Hutang sebaiknya juga dipertimbangan dengan matang mengenai kesehatan keuangan kedepan. Pengusaha sebaiknya mengetahui kapan waktu terbaik untuk memulai hutang, berapa komposisi hutang yang tepat pada usahanya. Hutang pada era financial technology sangat mudah didapat dengan pinjaman online. Namun perlunya pelaku usaha berhati-hati dalam menyikapi pinjaman online illegal yang tidak aman dan tidak terdaftar. Hasil dari kegiatan pengabdian ini adalah peserta lebih memahami dan dapat menyikapi hutang dengan penuh pertimbangan serta resiko dari pinjaman online illegal. Berdasarkan hasil dari monitoring dan evaluasi, kegiatan pengabdian memberikan dampak bagi peserta untuk cermat dalam berhutang, mampu menghitung kapan waktu yang tepat untuk berhutang, jumlah hutang yang ideal dalam usahanya dan peserta lebih yakin menghindari tawaran dari pinjaman online illegal.
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