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All Journal Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Berbasis Sosial
Umi Suswati Risnaeni
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Role And Competence Of Sharia Auditors In Supporting The Performance Of Sharia Banking Umi Suswati Risnaeni; Amalus Sholeha
Muhasabatuna : Jurnal Akuntansi Syariah Vol 1 No 1 (2022): In Press
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1700

Abstract

This article aims to provide an overview of the role of shariah halal auditors in the guarantee system in sharia banking in Indonesia. Sharia banking is a financial institution that must be examined and tested with smart products, and it is operated by an independent institution which is a "sharia auditor" and must be considered by sharia auditors, namely sharia bank financial statements, SOP (System Operating Procedures), Sharia Human Resources (HR), Sharia supervisory board, and sharia product structure. Monitoring shari'ah banks and monitored by internal or external shari'ah auditors, while guarantees in Islamic law are divided into two namely: personal guarantees and property guarantees and are known as “kafalah or rahn”. The institution controls or monitors that internal or external shariah auditors must carry out internal shariah reviews conducted by shariah compliance officers, who control or monitor shariah compliance and "fatwa" decisions, instructions, guidelines, issued by the Shariah Oversight Board of the financial institution. .Sharia review, sharia internal review and sharia audit are important processes to ensure a halal assurance system for the operational activities of sharia financial institutions and their sharia products. Reports and recommendations from the Sharia Monitoring Board will be submitted to the National Sharia Monitoring Board for consideration.
The Role And Competence Of Sharia Auditors In Supporting The Performance Of Sharia Banking Umi Suswati Risnaeni; Amalus Sholeha
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 1 (2022): Juni
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1700

Abstract

This article aims to provide an overview of the role of shariah halal auditors in the guarantee system in sharia banking in Indonesia. Sharia banking is a financial institution that must be examined and tested with smart products, and it is operated by an independent institution which is a "sharia auditor" and must be considered by sharia auditors, namely sharia bank financial statements, SOP (System Operating Procedures), Sharia Human Resources (HR), Sharia supervisory board, and sharia product structure. Monitoring shari'ah banks and monitored by internal or external shari'ah auditors, while guarantees in Islamic law are divided into two namely: personal guarantees and property guarantees and are known as “kafalah or rahn”. The institution controls or monitors that internal or external shariah auditors must carry out internal shariah reviews conducted by shariah compliance officers, who control or monitor shariah compliance and "fatwa" decisions, instructions, guidelines, issued by the Shariah Oversight Board of the financial institution. .Sharia review, sharia internal review and sharia audit are important processes to ensure a halal assurance system for the operational activities of sharia financial institutions and their sharia products. Reports and recommendations from the Sharia Monitoring Board will be submitted to the National Sharia Monitoring Board for consideration.
State Financial Management Model Susi ati; Umi Suswati Risnaeni; Indra Hidayatullah; Chumrotul Aini
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 2 (2022): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v4i2.2105

Abstract

Every government has a financial manager to ensure the implementation of development in his government. The president as the head of government holds the power to manage state finances which are delegated to the minister of finance and ministers or heads of institutions. The Minister of Finance holds the power to manage state finances as part of a government agency, the vital role of the Ministry of Finance is to manage state finances, assist state leaders in the field of finance and state assets based on Law no. 17 of 2003 concerning state finances and Law No. 1 of 2004 regarding the State Treasury and Law no. 15 of 2004 concerning Audit, Management and Financial Responsibility Country.
PENGARUH PENGETAHUAN ANGGOTA TERHADAP PENGAMBILAN KEPUTUSAN PEMBIAYAAN MURABAHAH DI BMT UGT SIDOGIRI CABANG PEMBANTU RANDUAGUNG LUMAJANG Umi Suswati Risnaeni; Dhiasti Eka Wulandari
Jurnal Berbasis Sosial Vol 1 No 1 (2020): JBS
Publisher : Prodi Pendidikan IPS STKIP AL MAKSUM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengetahuan yang dimiliki oleh seseorang akan berpengaruh terhadappengambilan keputusan. Semakin luas pengetahuan seseorang semakinmempermudah pengambilan keputusan. Ketika anggota memiliki pengetahuandan informasi yang lebih banyak maka ia akan lebih baik dalam mengambilkeputusan. Fokus penelitian adalah : 1) Adakah Pengaruh Pengetahuan AnggotaTerhadap Pengambilan Keputusan Pembiayaan Murabahah di BMT UGT SidogiriCapem Randuagung Lumajang?, 2) Seberapa Besar Pengaruh PengetahuanAnggota Terhadap Pengambilan Keputusan Pembiayaan Murabahah tersebut.Tujuan penelitian adalah :1) Untuk mengetahui Pengaruh Pengetahuan AnggotaTerhadap Pengambilan Keputusan Pembiayaan Murabahah di BMT UGT SidogiriCapem Randuagung Lumajang. 2) Seberapa Besar Pengaruh PengetahuanAnggota Terhadap Pengambilan Keputusan Pembiayaan Murabahah tersebut.Penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan datamenggunakan angket, observasi,dan dokumentasi. Adapun analisa datamenggunakan metode analisis regresi linier sederhana. Hasil penelitian ini adalah: 1) Terdapat pengaruh yang signifikan antara pengetahuan anggota terhadappengambilan keputusan pembiayaan murabahah di BMT UGT Sidogiri CapemRanduagung Lumajang, dibuktikan dengan hasil perhitungan uji t yaitu nilai tstatistik12,765 dengan tingkat signifikansi sebesar 0,000 lebih kecil dari 0,05.Maka dapat diartikan bahwa (Ho) yaitu tidak ada pengaruh pengetahuan anggotaterhadap pengambilan keputusan pembiayaan murabahah ditolak, dan (Ha) yaituada pengaruh pengetahuan anggota terhadap pengambilan keputusan pembiayaanmurabahah diterima. 2) Varibel pengetahuan anggota (X) dengan variabelPengambilan keputusan pembiayaan murabahah (Y) memiliki pengaruh sebesar64,5% terhadap variabel Y. Dibuktikan dari hasil pengujian signifikansi korelasidiketahui nilai R2 adalah 0,645. Sehingga dapat disimpulkan bahwa pengetahuandapat meningkatkan pengambilan keputusan pembiayaan murabahah di BMTUGT Sidogiri Capem Randuagung Lumajang.
Co-Authors Amalus Sholeha Chumrotul Aini Dhiasti Eka Wulandari Indra Hidayatullah Susi ati