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All Journal IQTISHADIA Jurnal EMT KITA Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Vokasi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Share: Jurnal Ekonomi dan Keuangan Islam J-ISCAN : Journal of Islamic Accounting Research
Syawal Harianto, Syawal
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Religion Economics, Econometrics & Finance Education Engineering Social Sciences

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Pelatihan Penyusunan Laporan Keuangan Dana desa (Gampong Mesjid Punteuet Kecamatan Blang Mangat Kota Lhokseumawe) Harianto, Syawal; Prihatin, Nanang; Zulfiar, Edi; Zuarni, Zuarni; Putri, Yetty Tri
Jurnal Vokasi Vol 1, No 1 (2017): April
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.331 KB) | DOI: 10.30811/vokasi.v1i1.568

Abstract

Dana desa yang diberikan pemerintah pusat bertujuan untuk meningkatkan kesejahteraan masyarakat pedesaan. Untuk itu, penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa. Dalam rangka mensukseskan program dana desa ini, tim pelaksana kegiatan aplikasi Ipteks Program Hibah Desa Binaan Politeknik Negeri Lhokseumawe menyelenggarakan “Pelatihan Penyusunan Laporan Keuangan Dana Desa”.Tujuan dari penyelenggraan kegiatan Penerapan Ipteks di Gampong ini untuk, pertamamemberikan pengetahuan yang memadai mengenai pelaporan keuangan Dana Desa. Kedua memberikan pelatihan untuk penyusunan laporan keuangan Dana Desa. Kegiatan pelatihan ini dilaksanakan pada bulan Desember 2016, di Gampong Mesjid Punteuet Kecamatan Blang Mangat Kota Lhokseumawe.Pelatihan diikuti 9 orang peserta, adapun khalayak sasaran peserta terdiri dari Kepala Desa, Sekretaris Desa, Bendahara, Kaur, Kasi, pendamping, dan tenaga administrasi. Adapun pelaksanaan kegiatan pelatihan ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pelatihan penyusunan laporan keuangan dana desa bagi perangkat desa di Gampong Mesjid Punteuet berjalan dengan lancar. Semua peserta antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan untuk meningkatakan akuntabilitas dan transparansi pengunaan dana desa. Peserta pelatihan juga menilai bahwa pelatihan ini penting dan sangat diperlukan bagi perangkat desa. Peserta pelatihan berharap pelatihan serupa dapat dilaksanakan kembali dengan peserta (audience) yang lebih banyak/luas, dan dengan topik lainnya.Kata Kunci: Dana Desa, Laporan Keuangan Dana Desa.
Micro Waqf Bank Innovation Models in Aceh Harianto, Syawal; Ramadhan, Muhammad; Soemitra, Andri
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.19718

Abstract

This study investigates the challenges and opportunities associated with utilizing cash waqf to support economic development in Aceh, Indonesia, employing the innovative Micro Waqf Bank model. Data was collected through in-depth interviews with seven Waqf management experts in Aceh, selected using purposive sampling. Leveraging the Analytical Network Process (ANP), the study identifies key problems in the development of cash waqf practices, including economic challenges such as capital sourcing, financing repayment delays, and monitoring-mentoring costs. From a social perspective, the study emphasizes the importance of synergy among institutions, public awareness, and effective socialization. Institutional issues include human resource professionalism, regulatory suitability, Micro Waqf Bank limitations, and the need for digitalization. Legal and governance aspects focus on regulations supporting capital financing for small enterprises and efficient managerial management. The study proposes an inclusive, adaptive, participatory, and integrated Micro Waqf Bank Innovation Model to optimize cash waqf utilization and support real sector economic growth. Suggestions for improvement involve technological infrastructure, human resource training, regulatory adjustments, capital management, monitoring systems, strategic partnerships, socialization, coordination, product diversification, and community participation, providing a comprehensive model for the development of Micro Waqf Banks in Aceh.==============================================================================================================ABSTRAK – Model Inovasi Bank Wakaf Mikro di Aceh. Penelitian ini mengkaji tantangan dan peluang pengembangan praktik wakaf tunai untuk mendukung pembangunan ekonomi di Aceh melalui model inovasi Bank Wakaf Mikro di Aceh. Data penelitian dikumpulkan melalui wawancara mendalam dengan tujuh pakar bidang manajemen wakaf di Aceh, yang dipilih dengan metode sampling purposif. Hasil analisis aplikasi Analytical Network Process (ANP), penelitian ini mengidentifikasi sejumlah persoalan kunci dalam pengembangan wakaf tunai, seperti tantangan ekonomi terkait sumber modal, keterlambatan pembayaran pembiayaan, dan biaya pemantauan/ mentoring. Secara sosial, kajian ini menggarisbawahi pentingnya sinergi antar lembaga, kesadaran masyarakat, dan sosialisasi. Aspek institusional melibatkan isu-isu seperti profesionalisme sumber daya manusia, regulasi yang sesuai, keterbatasan Bank Wakaf Mikro, dan digitalisasi. Aspek hukum dan tata kelola berfokus pada regulasi yang mendukung, pembiayaan modal untuk usaha mikro dan ultra-mikro, dan manajemen manajerial. Solusi telah diidentifikasi untuk setiap aspek, mencapai proposal model Inovasi Micro Waqf Bank yang inklusif, adaptif, partisipatif, dan terintegrasi untuk mengoptimalkan pemanfaatan waqf tunai dan mendukung pertumbuhan ekonomi sektor riil. Saran untuk perbaikan melibatkan infrastruktur teknologi, pelatihan sumber daya manusia, penyesuaian regulasi, manajemen modal, sistem pemantauan, kemitraan strategis, sosialisasi, koordinasi, diversifikasi produk, dan partisipasi masyarakat, sehingga memberikan model komprehensif untuk pengembangan Bank Wakaf mikro di Aceh.
GREEN ACCOUNTING, ENVIROMENTAL PERFORMANCE AND CORPORATE SOCIAL RESPONTIBILITY PRACTICES AS DETERMINANTS OF FIRM VALUE IN INDONESIA’S MINING SECTOR Yana, Fitri; Harianto, Syawal; Herwinsyah, Reynold
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

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

Abstract

This research aims to examine the effect of implementing Green Accounting, Environmental Performance, and Corporate Social Responsibility on Company Value in mining sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The independent variables used are Green Accounting, Environmental Performance, and Corporate Social Responsibility. while the dependent variable is Company Value. There are 63 mining sector companies as a population listed on the Indonesian Stock Exchange. The research sample using purposive sampling obtained 11 samples. This research uses a multiple linear regression analysis method using panel data. The research results show that the application of green accounting has a positive and significant effect on company value, environmental performance has a positive and significant effect on company value, while corporate social responsibility has no effect on company value. The contribution of all independent variables Implementation of Green Accounting, Environmental Performance, and Corporate Social Responsibility to Company Value is 32.3%, while the remaining 67.7% can be explained by other variables outside this research. 
PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA PADA BANK UMUM SYARIAH DI INDONESIA Amarilis, Ulfa; Harianto, Syawal; Hamdani, Hamdani
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 2 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i2.8554

Abstract

Abstract: The change in profit at Islamic commercial banks is influenced by various financial performance indicators that reflect the bank’s ability to manage capital, financing risk, and operational efficiency. The Capital Adequacy Ratio (CAR) indicates the level of the bank’s capital adequacy, Non-Performing Financing (NPF) measures the risk of problematic financing, while the Operational Expense to Operational Income ratio (BOPO) reflects the efficiency of cost management. This study aims to analyze the effect of CAR, NPF, and BOPO on profit changes in Islamic commercial banks in Indonesia. The research method used is a quantitative approach with secondary data in the form of annual financial statements of Islamic commercial banks for the 2019–2024 period. Analysis was conducted using panel data regression to examine both the simultaneous and partial effects among variables, with the aid of statistical software, namely Eviews 13. The results show that CAR, NPF, and BOPO simultaneously have a significant effect on profit changes. Partially, CAR has no effect on profit changes, while NPF and BOPO have a negative and significant effect on profit changes. The coefficient of determination (R²) value of 0.47 indicates that 47% of the variation in profit changes can be explained by the three independent variables. This suggests that strengthening capital, reducing problematic financing, and improving operational efficiency are important strategies for Islamic commercial banks to maintain sustainable profit growth.Keywords: CAR, NPF, BOPO, Profit Changes.
Co-Authors A Halim Amarilis, Ulfa Amin, Haris Al Andri Soemitra Asmaul Husna Faisal Faisal Fajri Fajri Fuadi Fuadi Hamdani Hamdani Haris Al Amin Herwinsyah, Reynold Marliyah, Marliyah Muhammad Ramadhan Prihatin, Nanang Raihan, Rahmi Rita Handayani, Rita Sabri Abd. Majid, M. Waqqosh, Abi Yana, Fitri Yetty Tri Putri, Yetty Tri Yusmika Indah Zuarni, Zuarni Zulfiar, Edi