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All Journal Jurnal Hubungan Internasional Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Imam Prayogo
Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Measuring Islamic Modernity: Between Positive Alarms or Setbacks for Democracy in Indonesia Imam Prayogo; Alin Fithor; Rosazman Hussin
Jurnal Hubungan Internasional Vol 11, No 2 (2023)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jhi.v11i2.13932

Abstract

Researchers have intensively studied Islamic modernity since the movement has become a reasonably effective tool in mobilizing the masses and seeking political support. Almost 90 percent of Indonesian people are Muslim. The concept of Indonesia in making policies on state issues has resulted in a deadlocked relationship between its people and the concept of a state that tends toward the Dutch colonial nation. Islam is a characteristic of Indonesian society; however, the state does not use the concept in Islam. Hence, the concept of the state not being in line with society has resulted in today’s Indonesian people living full of poverty, even though they live in a country with abundant earth, air, and water wealth, coupled with captivating and unique seas for the world to see. However, how does the modern measure of Islam in Indonesia affect democracy? Using qualitative descriptive research methods with a literature study approach, this study discovered that modern Islam in Indonesia has various motives when viewed from multiple aspects used to describe problems occurring in the past, currently, or projecting issues that will arise in the future as suggestions and constructive criticism. On the one hand, it is a form of community solidarity in mobilizing diverse aspirations for humanitarian aid. Nevertheless, on the other hand, it is ridden by the oligarchs of the political elite to gain votes. Moreover, on the outside, it stretches the actions of Islamic radicalism.
INFLUENCE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL REPORT PREPARATION WITH USER ABILITY AS A MODERATION Alfiyan; Sri Anik; Imam Prayogo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2542

Abstract

Islamic boarding schools (pondok pesantren) play a crucial role in the rapid development of MSMEs. This study was conducted at the Al-Bismi Islamic Boarding School Association to analyze the influence of digital accounting and digital literacy on financial report preparation, with user capability as a moderating variable. This research employs an explanatory research method with a quantitative approach. Hypothesis testing was conducted using Partial Least Squares (PLS). The study's subjects include Islamic boarding school administrators and students managing MSMEs owned by the pesantren. The variables examined in this study include digital accounting, digital literacy, financial report preparation, and user capability. The results indicate that digital accounting and digital literacy significantly influence financial report preparation. However, user capability does not moderate the effect of digital accounting on financial report preparation, nor does it moderate the effect of digital literacy on financial report preparation.
ANALYSIS OF CASH AUDIT PROCEDURES AT KAP KUMALAHADI, SUGENG PAMUDJI & REKAN BANDUNG BRANCH Raeni Putri Sari; Muhammad Ubaidillah; Imam Prayogo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3381

Abstract

The background of this study is based on the importance of cash audits as the most liquid assets that are vulnerable to the risk of deviation. The purpose of the study is to determine the general audit procedures and cash audit procedures applied at KAP Kumalahadi, Sugeng Pamudji & Partners Bandung Branch, and to compare them with existing theories. This study uses a qualitative approach with data collection methods through observation, interviews, and documentation studies. The analysis was carried out by comparing cash audit practices at KAP (including cash opname, bank confirmation, and reconciliation) with standard theory. The results of the study indicate that cash audit procedures KAP Kumalahadi, Sugeng Pamudji & Partners Bandung Branch have been implemented well and according to standards, although there are some differences in their implementation. Cash opname and bank confirmation practices are carried out in more detail and systematically than theory.
IMPLEMENTATION OF PSAK 102 IN MURABAHAH FINANCING AT BANK SYARIAH INDONESIA KCP BATANG Tasya Bria istiqomah; Hari Purwanto; Imam Prayogo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3505

Abstract

This study examines the implementation of PSAK 102 in murabahah financing at Bank Syariah Indonesia KCP Batang. The research employs a descriptive qualitative method, utilizing primary data from interviews and secondary data from financial reports. Findings indicate that BSI KCP Batang has properly applied PSAK 102 in revenue recognition upon transfer of goods ownership. However, discrepancies were identified regarding physical possession of goods and transparency of profit margins. Murabahah financing grew by 20.69% during 2023-2024, demonstrating positive public interest despite remaining below national averages. The study recommends enhanced compliance with sharia accounting standards and improved product socialization to strengthen transparency and accountability.
Co-Authors Alfiyan Alin Fithor Hari Purwanto Muhammad Ubaidillah Raeni Putri Sari Rosazman Hussin Sri Anik Tasya Bria istiqomah