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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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Corporate Social Responsibility in Islamic Banking: A Practical Evaluation Farhan, Muhammad; Soediro, Achmad; Kusumawardani, Media; Adhitama, Fardinant; Lakilaki, Eogenie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (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.v7i2.4121

Abstract

The objective of this study is to investigate how the CSR framework adopted by Islamic banks conforms to Islamic principles by integrating the values of Maqasid al-Sharia. This study adopts a qualitative approach to examine the alignment of CSR systems implemented by Islamic banks with Islamic principles, specifically incorporating the values of Maqasid al-Sharia. In this research, thematic analysis is used as a research strategy and data analysis method. Data was obtained through direct interviews with employees from the CSR departments of Bank Sumselbabel Syariah, Bank Syariah Indonesia, and Bank Muamalat. It can be concluded that Bank Syariah Indonesia (BSI) exhibits a robust dedication to the principles of Islamic finance, demonstrated through its financial reporting practices and business operations that steer clear of elements like riba (usury) and gharar (excessive uncertainty).
The Moderation of Financial Performance in the Phenomenon of Firm Value Soediro, Achmad; Kusumawardani, Media; Dwinanda, Fadhilah; Farhan, Muhammad
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1291

Abstract

The research is conducted to investigate how ISR, the presence of the IBC, and the CS affect the value of firm, considering FP as a moderating element. It indicates that ISR has a notably favorable impact on a company's value. Nevertheless, IBC and CS do not exert any significant impact on FV. Additionally, concerning moderation effects, Social and Environmental Disclosure (SED) reduces the positive ISR impact on the value of firm but has no bearing on the influence of IBC on FV. Conversely, SED actually strengthens the impact of CS on FV. Furthermore, ROA enhances the positive ISR effect on FV while diminishing the impact of IBC on FV. Nonetheless, ROA has not effectively moderated the effect of CS on the value of firm.
Pelatihan perhitungan ilmu waris (faraidh) pada komunitas Yayasan Salam Insaniyah Farhan, Muhammad; Kusumawardani, Media; Soediro, Achmad; Kosim, Abu; Adhitama, Fardinant
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.34426

Abstract

Abstrak Ilmu waris (faraidh) islam merupakan ilmu yang sangat penting khususnya untuk umat muslim. Penerapan ilmu waris islam pada kehidupan sehari hari merupakan bentuk taat pada syariat islam. Namun kenyataannya, umat muslim Indonesia tidak banyak yang memahami terkait ilmu waris (faraidh) islam sehingga ada beberapa kasus yang menerapkan pembagian waris berdasar hukum waris lainnya seperti hukum adat ataupun hukum negara. Kegiatan pengabdian ini dilaksanakan dengan tujuan meningkatkan pemahaman dan kesadaran masyarakat muslim Indonesia terkait ilmu waris (faraidh). Kegiatan pengabdian dilaksanakan menjadi tiga sesi yaitu persiapan, pelaksanaan dan evaluasi. Pelaksanaan pengabdian dilaksankaan pada tanggal 2 November 2023 dengan jumlah peserta 38. Hasil dari pelaksanakan kegiatan pengabdian menunjukkan peningkatan pemahaman mengenai ilmu waris (faraidh) pada peserta (Komunitas Yayasan Salam Insaniyah). Kata kunci: waris; faraidh; hukum islam. Abstract The science of Islamic inheritance (faraidh) is a very important science, especially for Muslims. The application of Islamic inheritance knowledge in daily life is a form of obeying Islamic law. But in reality, not many Indonesian Muslims understand the science of inheritance (faraidh) of Islam so that there are several cases that apply inheritance distribution based on other inheritance laws such as customary law or state law. This service activity was carried out with the aim of increasing the understanding and awareness of the Indonesian Muslim community regarding the science of inheritance (faraidh). The service activity was carried out in three sessions, namely preparation, implementation and evaluation. The implementation of the service was carried out on 2 November 2023 with 38 participants. The results of the implementation of the service activities showed an increased understanding of the science of inheritance (faraidh) in the participants (Community of Yayasan Salam Insaniyah). Keywords: inheritance; faraidh; islamic law.
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