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All Journal At-Taradhi: Jurnal Studi Ekonomi EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN INTEKNA Al-Muzara'ah Islaminomics: Journal of Islamic Economics, Business and Finance Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Riset Terapan Akuntansi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Iqtisaduna Indonesian Journal of Applied Accounting and Finance Jurnal Pengabdian Masyarakat Bangsa Jurnal Hukum Islam International Journal of Economics, Business Management and Accounting
Mochammad Arif Budiman
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pendekatan Maqasid Syariah dan Peran Keuangan Syariah untuk Mitigasi Dampak Ekonomi Pandemi Covid-19 Mochammad Arif Budiman
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.529 KB) | DOI: 10.31961/ijaaf.v1i2.1447

Abstract

The COVID-19 pandemic has had a serious and broad impact on the economies of all countries in the world. In this case, the government needs to respond appropriately and take various handling steps quickly to mitigate these various economic impacts so that economic resilience and the survival of all citizens in the midst of a pandemic situation can still be saved. Maqashid Syariah which emphasizes maintaining the safety of religion, mind, soul, lineage, and property can be used as an approach strategy in overcoming the Covid-19 pandemic. Islamic finance with its various instruments can also be optimized as an alternative to mitigating the economic impact of the pandemic.
Pengaruh Risiko Pembiayaan Syariah dan Good Corporate Governance terhadap Profitabilitas Bank Umum Syariah di Indonesia Mochammad Arif Budiman; Nor Izatil Hasanah
Jurnal Iqtisaduna Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v8i2.31772

Abstract

Penelitian ini bertujuan menjelaskan pengaruh risiko pembiayaan syariah, dalam hal ini adalah risiko pembiayaan murabahah dan risiko pembiayaan mudharabah, dan good corporate governance (GCG) terhadap profitabilitas bank umum syariah di Indonesia. Penelitian ini menggunakan return on assets (ROA) sebagai indikator profitabilitas. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan sumber data sekunder, yaitu laporan keuangan tahunan bank umum syariah periode 2016-2020. Populasi dalam penelitian ini adalah bank umum syariah yang terdaftar di Statistik Perbankan Syariah (2020) dengan sampel sebanyak 6 (enam) bank umum syariah yang ditentukan berdasarkan teknik purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda menggunakan Microsoft Excel dan SPSS. Hasil penelitian menunjukkan bahwa variabel risiko pembiayaan murabahah dan risiko pembiayaan mudharabah secara parsial berpengaruh negatif dan signifikan terhadap profitabilitas, sedangkan variabel GCG tidak berpengaruh terhadap profitabilitas. Adapun secara simultan, risiko pembiayaan murabahah, risiko pembiayaan mudharabah, dan GCG berpengaruh positif dan signifikan terhadap profitabilitas bank umum syariah. Pengaruh ketiga variabel independen tersebut terhadap profitabilitas sebesar 84,3%, sedangkan sisanya sebesar 15,7% dijelaskan oleh variabel lain di luar model.
Peranan Lembaga Pengelola Zakat dalam Menanggulangi Pandemi Covid-19 Syarifah Salsabila Yasmin Alkaf; Mochammad Arif Budiman
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.2257

Abstract

The Covid-19 pandemic has caused serious economic and non-economic impacts for all countries in the world. This research aims to explain the role of zakat management institutions in overcoming the impacts of the Covid-19 pandemic faced by the community. Two zakat management institutions, namely LAZISMU Banjar Regency and Kotakamal Indonesia Banjarbaru are the objects of research. This type of research is qualitative with a comparative approach. The results showed that both institutions implemented new programs/strategies in fundraising during the pandemic, namely maximizing the use of technology and social media. Both institutions recorded an increase in the collection and distribution of funds. During the pandemic, fund distribution was carried out by suppressing the spread of the pandemic, providing education, and channeling social and economic assistance to affected communities.
INTEGRASI KODE ETIK AKUNTAN SYARIAH INTERNASIONAL DI INDONESIA, MUNGKINKAH? Andriani; Mirnasari; Basyirah Ainun; Mochammad Arif Budiman
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 2 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.8.2.2023.1-16

Abstract

The aim of this research is to determine the feasibility of integrating the AAOIFI V-1998 code of ethics for accountants in Indonesia by looking at the basic similarities and differences between the AAOIFI and IAI code of ethics for accountants. The research was carried out through reviewing the AAOIFI and IAI ethical code standards and distributing questionnaires. Questions were adopted from the AAOIFI V-1998 code of ethics to determine respondents' perceptions. The research results show that the fundamental difference between the two codes of ethics lies in the principles of the code of ethics and the basis for its preparation. In general, respondents gave a positive perception of the statement on the principles of the AAOIFI code of ethics. The AAOIFI V-1998 code of ethics can be said to be quite feasible to be integrated into the code of ethics for accountants in Indonesia. Abstrak Tujuan penelitian ini untuk mengetahui fisibilitas atas pengintegrasian kode etik AAOIFI V-1998 bagi akuntan di Indonesia dengan melihat persamaan dan perbedaan mendasar dari kode etik akuntan AAOIFI dan IAI. Penelitian dilakukan melalui penelaahan terhadap standar kode etik AAOIFI dan IAI serta penyebaran kuesioner. Pertanyaan diadopsi dari kode etik AAOIFI V-1998 untuk mengetahui persepsi responden. Hasil penelitian menunjukkan perbedaan mendasar kedua kode etik terletak pada prinsip kode etik dan landasan penyusunan. Secara umum responden memberikan persepsi positif terhadap pernyataan atas prinsip kode etik AAOIFI. Kode etik AAOIFI V-1998 dapat dikatakan cukup fisibel untuk diintegrasikan ke dalam kode etik akuntan di Indonesia.
Peranan Lembaga Pengelola Zakat dalam Menanggulangi Pandemi Covid-19 Alkaf, Syarifah Salsabila Yasmin Alkaf; Budiman, Mochammad Arif
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.14381

Abstract

The Covid-19 pandemic has caused serious economic and non-economic impacts for all countries in the world. This research aims to explain the role of zakat management institutions in overcoming the impacts of the Covid-19 pandemic faced by the community. Two zakat management institutions, namely LAZISMU Banjar Regency and Kotakamal Indonesia Banjarbaru are the objects of research. This type of research is qualitative with a comparative approach. The results showed that both institutions implemented new strategies in fundraising during the pandemic, namely maximizing the use of technology and social media. Both institutions recorded an increase in the collection and distribution of funds. During the pandemic, fund distribution was carried out by suppressing the spread of the pandemic, providing education, and channeling social and economic assistance to affected communities.
Sosialisasi dan Pendampingan Penerapan PP 58 dan PMK 168 Tahun 2023 tentang TER PPh 21 Wulandari, Phaureula Artha; Rahwani, Noor Romy; Budiman, Mochammad Arif
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 7 (2024): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i7.1350

Abstract

Permasalahan perpajakan sering kali muncul akibat perubahan regulasi yang cepat dan kurangnya sosialisasi kepada masyarakat, terutama bagi para wajib pajak. Peraturan terbaru, PP No. 58 tahun 2023 dan PMK No. 168 tahun 2023, yang mengatur tentang Tarif Efektif Rata-rata (TER) untuk PPh Pasal 21, telah diberlakukan sejak Januari 2024 tanpa waktu persiapan yang cukup. Kondisi ini menyebabkan kebingungan dan risiko ketidakpatuhan, yang dapat mengakibatkan sanksi administratif serta bunga. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan sosialisasi dan pendampingan kepada para wajib pajak, khususnya mitra, agar dapat memahami dan menerapkan aturan perpajakan dengan benar. Pendekatan yang digunakan terdiri dari beberapa tahap. Tahap pertama adalah pengenalan mendalam terhadap karakteristik mitra. Tahap kedua melibatkan sosialisasi terkait PP No. 58 dan PMK No. 168 Tahun 2023. Dilanjutkan dengan tahap ketiga, yang berfokus pada simulasi perhitungan TER PPh 21, serta tahap keempat, yang mencakup pendampingan implementasi peraturan oleh tim hingga mitra mampu melaksanakan kewajiban perpajakannya secara mandiri, dengan hasil akhir berupa penyusunan SPT PPh Pasal 21. Dengan pendekatan bertahap ini, kegiatan ini diharapkan dapat membantu mitra memahami dan melaksanakan peraturan baru dengan baik, sehingga meminimalisasi potensi pelanggaran perpajakan.
Akuntabilitas dan Transparansi Pengelolaan ZIS pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan Berliana Maharani; Basyirah Ainun; Budiman, Mochammad Arif; Mahyuni
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.2576

Abstract

The low level of public trust in zakat management institutions has resulted in suboptimal zakat collection. One of the efforts to enhance public trust in zakat institutions is the implementation of a robust accounting system in zakat fund management. Proper accounting management is expected to enable zakat management organizations (OPZ) to manage zakat more effectively, efficiently, transparently, and accountably. This study employs a descriptive method with a qualitative approach to analyze the level of accountability and transparency in the National Zakat Agency (BAZNAS) of South Kalimantan Province. Data collection techniques include interviews and secondary data obtained from BAZNAS South Kalimantan Province. The findings indicate that BAZNAS South Kalimantan Province has demonstrated accountability and transparency in financial reporting, providing information related to activities and programs, auditing financial reports, preparing financial statements in accordance with applicable sharia accounting standards, and utilizing information technology in managing Zakat, Infaq, and Sadaqah (ZIS) funds. Additionally, the agency has consistently submitted accountability reports to the Governor, the Ministry of Religious Affairs, and the BAZNAS of the Republic of Indonesia.
Pendekatan Maqasid Syariah dan Peran Keuangan Syariah untuk Mitigasi Dampak Ekonomi Pandemi Covid-19 Arif Budiman, Mochammad
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i1.14702

Abstract

The COVID-19 pandemic has had a serious and broad impact on the economies of all countries in the world. In this case, the government needs to respond appropriately and take various handling steps quickly to mitigate these various economic impacts so that economic resilience and the survival of all citizens in the midst of a pandemic situation can still be saved. Maqashid Syariah which emphasizes on maintaining the safety of religion, mind, soul, lineage, and property can be used as an approach strategy in overcoming the Covid-19 pandemic. Islamic finance with its various instruments can also be optimized as an alternative to mitigating the economic impact of the pandemic 
Pengaruh Inflasi, Suku Bunga Bank Indonesia, dan Nilai Tukar Rupiah terhadap Pendapatan Margin Murabahah Nourma; Budiman, Mochammad Arif
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14725

Abstract

Murabahah financing is one of the financing that is most sought after by the public in sharia banking, making it very important in sharia banking operations. The aim of this research is to determine the importance of understanding macroeconomic factors that influence the financial performance of sharia banking, especially in murabahah financing schemes, including inflation, interest rates and the rupiah exchange rate at PT. Bank Syariah Indonesia (BSI). The data used in this research is quantitative secondary data. The data was obtained from trusted sources, namely the Central Statistics Agency (BPS), Bank Indonesia (BI), the Ministry of Trade, and BSI's monthly murabahah margin income report from February 2021 to December 2023 for 35 months taken via the BSI website. Data analysis techniques used in this research are the classical assumption test, multiple linear regression test and hypothesis test. The research results show that partially (T test), the variables inflation and the rupiah exchange rate do not have a significant effect on murabahah margin income with inflation significance. amounted to 0.316 and the rupiah exchange rate amounted to 0.870. Meanwhile, the Bank Indonesia interest rate variable partially has a significant effect on murabahah margin income with sig. 0,000. Simultaneously (F Test) inflation, Bank Indonesia interest rates and the rupiah exchange rate have a positive effect on murabahah margin income with sig. 0,000. The findings of this research contribute to knowledge for sharia banking regarding the impact of macroeconomic factors that can influence profit income, especially at Bank Syariah Indonesia.
Pengukuran Indeks Desa Zakat dalam Mendukung Program Zakat Community Development (Studi pada Desa Terantang Kabupaten Barito Kuala) Rahmadinda, Alifya Sabila; Budiman, Mochammad Arif
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14755

Abstract

This study aims to explain the results of measuring the Zakat Village Index (Indeks Desa Zakat, IDZ) in supporting the Zakat Community Development (ZCD) program in Terantang Village, Mandastana District, Barito Kuala Regency. This research adopts a mixed-methods approach, combining qualitative and quantitative methods. The data sources used include primary data collected through interviews and Focus Group Discussions (FGDs) as well as secondary data in the form of Village Potential Data (PODES) documentation. The analytical tool employed is the Zakat Village Index (IDZ), developed by the Strategic Studies Center of the National Amil Zakat Agency (Puskas BAZNAS), using the Multi-Stage Weighted Index calculation method. The findings reveal that the Zakat Village Index (IDZ) measurement for Terantang Village yielded a total index score of 0.58. This score indicates that the overall condition of Terantang Village falls into the "fairly good" category, making it a viable candidate for assistance through zakat funds as part of the Zakat Community Development (ZCD) program.
Co-Authors Adewale Abideen Adeyem Alkaf, Syarifah Salsabila Yasmin Alkaf Andriani Andriani Andriani Anwar Basyirah Ainun Basyirah Ainun Berliana Maharani Dewi Indah Astuti Effendi, Heri Ivana Pratiwi Junaidi Junaidi Mahyuni Mairijani . Manik Mutiara Sadewa Maulani, Subhan MIRNASARI Muhammad Yassir Fahmi Muhammad, Aliyu Dahiru Muslim Noor Romy Rahwani, Noor Romy Nor Izatil Hasanah Nourma Nurhidayati Nurhidayati Dahlan Pebriadi, Muhammad Syahid Pebriyenni Phaureula Artha Wulandari, Phaureula Artha Priyougie Rahmadinda, Alifya Sabila Rakhmawati, Aneta Rifqi, Muhammad Mumtaza Rizqa Rizqina, Nabila Fatiha Ruzita Mohd. Amin Selamah A. Yusoff Siti Aisyah Syarifah Salsabila Yasmin Alkaf