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KOMBINASI BISNIS BANK SYARIAH: REFLEKSI SATU TAHUN BANK SYARIAH INDONESIA Su'ud Wahedi
Al-Idarah Vol 3 No 1 (2022): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

This research aims to explore the achievement of PT Bank Syariah Indonesia (BSI) in the first year implemented business combination. Data are penetrated from several information and quarterly financial statements that published through website of BSI. The results of this research show that business combination that executed by BSI is a merger where a company that become a survivor is PT BRI Syariah, Tbk., while Bank Syariah Mandiri and BNI Syariah become merging companies. So, BSI is a subsidiary company of PT Bank Rakyat Indonesia, Tbk. The products and services that offered by BSI to its customers are multi-enough and also accommodate the needs of customers both have sophisticate and naive of technology. Beside of that, the financial performance of BSI also works out positively trend during three quarters respectively. The limitations of this research are only to capture operationally one year of BSI and just take three aspects namely portion of ownership, products & services and financial performance, so relatively lack to show the comprehensive condition. The suggestion for next research is to develop or take other aspects that not studied in this research.

Respons Investor Sebelum dan Sesudah Penerbitan Sukuk Su'ud Wahedi; Zainol Hasan; Musyaffa Rafiqie
Al-Idarah Vol 3 No 2 (2022): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

This research aims to analyze the difference of investors' reaction between before and after the announcement of sukuk or syariah bond by some enterprises which listed in Indonesian Stock Exchange. Based on the observation, there are 34 enterprises which announce sukuk emission, but only 14 enterprises which are decided to become samples in this research. Data of stock price is collected from website of Indonesian Stock Exchange then analyzed by paired sample t-test technique. The result indicates that there is no difference of investors' respond between before and after issuing sukuk. Based on the result, it can be understood that investors do not consider the sukuk emission as crucial issue, so they do not take decision to buy or sell shares in hurry that cause abnormal gain or loss. Suggestion for next research is to expand samples in order to get more robust result.

PENGARUH KEMANFAATAN DAN KEMUDAHAN TERHADAP NIAT MENGGUNAKAN APLIKASI SIMANTAP P2S3 DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERATOR Su'ud Wahedi; Hali Makki
Al-Idarah Vol 4 No 2 (2023): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2023.v4i2.31-45

SIMANTAP P2S3 is internet-based application that developed by Pondok Pesantren Salafiyah Syafi’iyah Sukorejo Situbondo to fulfill students’ financial obligation. This paper aims to investigate relation usefulness, easyness, and intention of using SIMANTAP P2S3. However, education level is also used as moderated variable. There are 45 samples in this research. Moderated Regression Analysis is used to analayze data. This paper finds that usefulness and easiness influnce intention of using SIMANTAP P2S3. Nevertheless, education level does not moderate the influnce usefulness and easiness to intention of using SIMANTAP P2S3. However, sample size in this research is low. Suggested to next researchers to increase sample size in order to get more robust result.

Analisis Sistem Informasi Akuntansi Pembiayaan Murabahah Berdasarkan PSAK No. 102 di PT. BPR Syariam Dinar Ashri Kantor Cabang Aikmel Desa Bagik Nyaka Kecamatan Aikmel Kabupaten Lombok Timur. Wahedi, Su'ud; Hanizar, Hanizar
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 1 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.4480

An accounting information system is a collection of resources, such as people and equipment that are arranged to organize data into information. This information is communicated to various decision makers. Accounting information systems realize these changes whether manually or computerized. With the existence of an accounting information system, financing activities within a company can be carried out as well as possible. Apart from that, having a good accounting information system will also be able to provide useful information for management, so that management can make the right decisions in carrying out financing activities that can increase financing and monitor the company's development. Therefore, with the development of Sharia financial institutions, BPRS feel the need to change BPRS services for the better. The role of technology is very helpful in changing services from manual to computerized. Not only that, the role of technology is also to produce data and information whose truth can be verified.This research uses qualitative methods with data collection techniques through observation, interviews and documentation. The data analysis techniques in this research are through data reduction, data presentation and data verification.The research results obtained from this research are the application of the murabahah financing accounting information system at BPR Syariah Dinar Ashri Aikmel Office, namely using computers. Collect customer transaction data, then input the data into an existing system to obtain information. And the implementation of the murabahah financing accounting information system is in accordance with PSAK No. 102 at BPR Syariah Dinar Ashri Aikmel Branch Office.

Analisis Penerapan PSAK 107 pada Produk Gadai Emas Syariah di PT Bank Syariah Indonesia KCP Situbondo Basuki Rahmat Rusadi, Khairunnisa’; Wahedi, Su'ud
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 2 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v2i2.5526

Gadai Emas Syariah adalah salah satu produk pembiayaan yang ada di Bank Syariah Indonesia KCP Situbondo Basuki Rahmat yang dimana pada pembiayaan rahn ini menggunakan akad pendamping yaitu akad ijarah. Penerapan PSAK 107 pada produk gadai emas adalah menerapkan pernyataan standar akuntansi keuangan 107 yang mengatur pengakuan dan pengukuran, penyajian dan pengungkapan transaksi ijarah. Tujuan dari penelitian ini adalah untuk mendeskripsikan penerapan akuntansi pada produk gadai emas syariah di Bank Syariah Indonesia KCP Situbondo Basuki Rahmat, dan untuk mendeskripsikan kesesuaian PSAK 107 pada produk gadai emas syariah di Bank Syariah Indonesia KCP Situbondo Basuki Rahmat. Jenis penelitian ini adalah penelitian lapangan (field reaserch) dengan menggunakan metode kualitatif dengan pendekatan deskripttif. Data yang diperoleh melalui proses observasi, wawancara semi terstruktur dan dokumentasi. Kemudian data yang diperoleh diproses melalui tiga tahap yaitu, reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data dilakukan dengan uji kredibilitas data dan triangulasi teori. Hasil penelitian ini menunjukkan bahwa Bank Syariah Indonesia KCP Situbondo Basuki Rahmat dalam penerapan akuntansi pada produk gadai emas syariah sudah sesuai dengan PSAK 107 hal ini bisa dilihat dari semua aspek yaitu pengakuan dan pengukurannya, yaitu biaya perolehan dan pendapatan sudah sesuai dengan PSAK 107, untuk penyajian juga sudah sesuai karena pendapatan ijarah disajikan secara neto. Dan dalam hal pengungkapan Bank Syariah Indonesia KCP Situbondo Basuki Rahmat juga sudah sesuai dengan PSAK 107 karena pihak bank masih tetap melakukan pengungkapan dalam laporan keuangannya meskipun tidak berbentuk jurnal khsusus.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT SANTRI MELANJUTKAN STUDI DI UNIVERSITAS IBRAHIMY: PENDEKATAN MIXED MTHOD Wahedi, Su'ud; Asmito, Asmito
Al-Idarah Vol 5 No 2 (2024): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2024.v5i2.34-52

The disparity in the number of students at each university is not always evenly distributed. The difference is quite large. It is recorded that some universities can accept tens of thousands of students per year. In addition, there are also universities that only accept hundreds of students per year. Many factors cause this high disparity. This research tries to examine the factors that influence students’ interest in continuing their studies at Universitas Ibrahimy Sukorejo Situbondo. The research method applied was a mixed method with a sample of 236 final year students from schools under the auspices of Salafiyah Syafi’iyah Sukorejo Situbondo Islamic Boarding School. The results show that higher education accreditation status and parental support have a significant positive effect on students’ interest in continuing their studies at Universitas Ibrahimy. In addition, facilities and infrastructure influence students’ interest in continuing studies but have a negative coefficient. Another dimension, namely the amount of education costs, has no effect on students’ interest in continuing studies. The researcher recommends to future researchers to increase the number of samples and dimension, such as geographic distance, opportunities for acceptance and cost of living as well as other dimensions that are considered to be related to students’ interest in continuing studies so that the research results obtained are more comprehensive.

Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing, Variable Costing dan Activity Based Costing Pada Pabrik Air Minum Syifa’ P2S2 Sukorejo Situbondo Pradipta, Himawan; Wahedi, Su'ud; Sihabuddin, Endi
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2649

The selling price is a crucial aspect of a product. Considering the selling price is one of the factors that will influence consumer decisions in buying a product. So that the determination of the selling price of the product must be done carefully and with integrated considerations. Through production costs, operational costs, desired profit targets, people's purchasing power, competitors' selling prices, general economic conditions, product price elasticity, and so on. The selling price policy is influenced by the cost of production and affects the success or failure of the company in achieving its goals. Thus, the As-Syifa' Bottled Drinking Water Factory (AMDK), as one of the producers of drinking water circulating in the midst of the Sukorejo Islamic Boarding School environment, must carefully consider the method of determining the cost of production that is applied. Departing from this thought, the researcher intends to conduct research at As-Syifa's AMDK by applying the full costing method, variable costing, and activity based costing. This research was conducted at Jln. KHR. Syamsul Arifin, Sukorejo village, Banyuputih, Situbondo. Precisely in one of the Islamic boarding school business units that produces drinking water. Data sources consist of primary and secondary sources. Data obtained through observation, interviews with managers, and documentation. From the results of the discussion, the following conclusions are obtained: (1) the As-Syifa' AMDK factory has so far used the conventional method in determining its HPP and obtained a HPP of Rp. 9,612.- (2) from the results of applying the full costing method, variable costing, and activity based costing obtained by different HPP which can be taken into consideration by As-Syifa's AMDK manager.

Pengaruh Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan Melalui Kinerja Keuangan pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2021-2023 Jannah, Bunga Raudatul; Wahedi, Su'ud
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 3 No. 1 (2025): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v3i1.6833

Corporate Social Responsibility (CSR) adalah komitmen perusahaan atau dunia bisnis untuk kontribusi dalam pembangunan ekonomi yang berkelanjutan. Nilai perusahaan merupakan pandangan investor terhadap tingkat keberhasilan suatu perusahaan yang sering berkaitan dengan harga saham. Kinerja keuangan merupakan suatu analisis yang dilakukan untuk melihat sejauh mana suatu perusahaan telah melaksanakan dengan menggunakan aturan-aturan pelaksanaan keuangan secara baik dan benar. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan Melalui Kinerja Keuangan pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2021-2023. Penelitian bersifat kuantitatif dengan menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh terhadap Nilai Perusahaan melalui Kinerja Keuangan. ABSTRACT

Pengaruh Kemudahan dan Manfaat Terhadap Minat Nasabah Menggunakan Mobile Banking di BSI KCP Banyuwangi S.Parman Agustina, Selshabila; Wahedi, Su'ud; Ali, Abd. Hafid; Zainuddin, Faiz
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 3 No. 1 (2025): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v3i1.6847

Dalam industri perbankan, penggunaan teknologi informasi (mobile banking) merupakan salah satu bentuk layananyang dilakukan dengan tujuan untuk mempermudah nasabah melakukan transaksi keuangan. Layanan yang baik akan membentuk sikap positif nasabah terhadap Perusahaan dan niat untuk tetap menggunakan jasa layanan jasa perbankan yang bersangkutan. Mobile Banking secara umum adalah saluran distribusi bank untuk mengakses rekening yang dimiliki nasabah melalui ponsel atau general package radio service (gprs) dengan sarana telepon seluler (ponsel). Hasil pengujian menunjukkan bahwa variabel kemudahan memiliki nilai signifikan yaitu 0,003 dan t hitung sebesar 3,227 lebih besar dari t tabel 2,048 maka variabel kemudahan tidak berpengaruh signifikan terhadap minat nasabah dan variabel manfaat dengan nilai signifikan 0,017 dengan nilai t hitung sebesar 3,227 lebih besar dari t tabel 2,048 maka variabel manfaat berpengaruh signifikan terhadap minat nasabah.

Urgensi Independensi dan Profesionalisme Auditor dalam Praktik Audit Keuangan dan Kekayaan Pesantren Pada BPK2M Sukorejo Situbondo Hasanah, Uswatun; Wahedi, Su'ud
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 3 No. 2 (2025): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v3i2.7892

Dalam masalah audit perlu adanya sikap independensi dan profesionalisme yang harus dimiliki seorang auditor dalam mengaudit laporan keuangan dan kekayaan pesantren di mana pihak auditor mampu meningkatkan dan menanamkan sikap independen serta profesionalismenya baik secara kelembagaan, organisasi, maupun individu dalam mengaudit laporan keuangan dan kekayaan Pesantren guna untuk mendapatkan hasil yang baik dan memperoleh bukti yang cukup, tepat, agar tidak terjadi penyimpangan dalam pengelolaan keuangan pesantren. Tujuan dari penelitian ini untuk memperoleh gambaran tentang independensi dan profesionalisme auditor yang diterapkan pada BPK2M Sukorejo Situbondo. Jenis penelitian ini adalah penelitian kualitatif. Dalam penelitian ini, penulis melakukan analisis data dengan cara mengumpulkan, mereduksi serta menyajikan data sehingga menghasilkan kesimpulan mengenai gambaran yang sebenarnya. Hasil dari penelitian ini adalah BPK2M Sukorejo Situbondo sudah menerapkan prinsip kehati-hatian dalam mengaudit dan menjunjung tinggi sikap independensi serta profesionalismenya dalam mengaudit laporan keuangan, baik secara kelembagaan, organisasi, maupun individu dengan berdasarkan pada pedoman yang berlaku.

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