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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat GUYUB: Journal of Community Engagement Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Islamic Banking and Finance Jurnal Akuntansi dan Keuangan Syariah Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Sujud: Jurnal Agama, Sosial dan Budaya Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
masyhuri masyhuri
Institut Agama Islam Negeri Bone
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Tantangan Sumber Daya Manusia dalam Penyusunan LaporanKeuangan Pada Entitas Syariah Non Bank Nur Akifa Akifa; Nindi Astuti Nindi; Akmal Akmal; Masyhuri Masyhuri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/p6gz3m78

Abstract

Human resources (HR) play a very important role in the preparation of financial statements in non-bank Islamic entities. However, in practice, there are still various challenges that can affect the quality and reliability of the resulting financial reports. This article aims to examine various HR challenges in the preparation of financial statements in non-bank Islamic entities, particularly those related to competence, understanding of Islamic accounting principles, ability to operate information technology, and compliance with applicable regulations. The method used in this article is a literature review by examining various relevant literature, journals, and regulations. The results of the study show that the limited number of personnel with Islamic accounting competence, the lack of continuous training, the rapid development of technology, and regulatory changes are the main challenges faced by non-bank Islamic entities. In addition, low understanding of Islamic financial reporting standards also has the potential to cause errors in the recording and presentation of financial statements. Therefore, efforts are needed to improve the quality of human resources through education, training, professional certification, and strengthening of the supervision system so that the resulting financial statements are more accurate, transparent, and in accordance with sharia principles.
Revolusi Peran dan Transformasi Kompetensi Akuntan di Era Generative AI: Sebuah Studi Kepustakaan Taufikurahman Taufikurahman; Masyhuri Masyhuri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/dfbj1883

Abstract

The boom in generative AI has sparked a major transformation as well as concerns about the potential obsolescence of traditional accountants due to automation. This study aims to formulate the competency transformation required of accountants to address this digital disruption. Using a qualitative approach with library research methods, this article conducts a systematic content analysis of reputable scientific literature in academic databases. The results indicate that automation has already taken over rule-based administrative and clerical tasks (bookkeeping). Consequently, a new skill gap has emerged in the areas of technological literacy, emotional intelligence, and cybersecurity. As a solution, a synergistic competency transformation model is proposed through the revitalization of higher education curricula based on the 5.0 Era, as well as the strengthening of digital standards and codes of ethics by professional organizations. In conclusion, technology does not eliminate the accounting profession; rather, it revolutionizes the role of accountants from mere financial data processors into resilient and ethical strategic business advisors.
Optimalisasi Peran Laboratorium Akuntansi dalam Penguatan Kapasitas Keuangan UKM Lokal Berbasis Kearifan Lokal dan Berkelanjutan Usaha Masyhuri Masyhuri; Andi Tahir; Syahru Ramadan; Ahmad Fadhil; Muh Hamzah; Eslam Amir Mohammed Abdelrahman
GUYUB: Journal of Community Engagement Vol 7, No 1 (2026): Maret
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v7i1.13618

Abstract

The urgency of this community service lies in the practical need of local SMEs for structured and applicable assistance in preparing sustainable financial reports. This program was conducted with Family Silk Wajo and Songkok Recca Syafira Bone SMEs, which possess strong local economic potential but lack optimal financial management practices. The objective was to enhance financial management capacity through the optimization of the Accounting Laboratory of IAIN Bone as a community service and assistance center. The study employed a Community-Based Research (CBR) approach, including needs assessment, adaptive module development, and direct mentoring. The results demonstrate measurable improvements: (1) transaction recording completeness increased from 45% to 85%, (2) accuracy of transaction classification improved from 40% to 75%, and (3) the ability to prepare simple financial statements rose from 30% to 80%, as measured through pre-test and post-test evaluations and analysis of financial records. Furthermore, both SMEs were able to independently prepare consistent monthly financial reports during the mentoring period. Additional impacts include improved financial administration and the availability of periodic reports for business evaluation. However, consistency in recording practices still requires further assistance to ensure sustainability and higher-quality bookkeeping practices.
Co-Authors A. Amarsyah A. Nurul Qalbi Ade Meilisyah Agus Setiawan Ahmad Afreza Bahri Ahmad Dzaky Djiloi Ahmad Fadhil Ahmad Resky Akbar Aprian H Akmal Akmal Alamsyah Alamsyah Alfiah Alfiah Andi Devtriana Alya Nabila Andi Kamilah Zahra Andi Rezky Adzarani T Andi Tahir Andinah Alfia Azzahra Anggun Suryani Hasmal Annisa Annisa Armach Dwy Syahbani Aryandi Aryandi Atika Syahra Aulia Ramadani Aulia Ratu Ayu Cahyani Azkiah Bafdah Devina Samantha Dhea Artika Dwi Arieska Efa Fadillah Elis Oktaviani Eny Nasriani Arham Eslam Amir Mohammed Abdelrahman Eva Arifah Fadil Maulana Fahmi Andika Febri Andany Ferdiansyah Ferdiansyah Fetti Fera Filna Firani Fitrah Riza Pertiwi Fitrah Sakinah Gading Rayhan Al-Ikbar Hasriady Hasriady Imma Imma Jawziyah Khaerullah Karmila Karmila Madinatul Munawwarah Muammar Hasri Muh Hamzah Muh. Az’har Muh. Rijal Muhammad Abrar Naysilla Difya Febrianti Nindi Astuti Nindi Nur Afinah Syakilah Nur Akifa Akifa Nur Aliyah Rahma Saleh Nur Aziza Nur Aznisyah Nur Hikmah nur syarinah Nuranjani Nuranjani Nurfatina Dilla Nurmala Nurmala Nurul Aghnia Syahdina Nurul Annisa Peri Peri Radyatul Adawiyah Rais Abrar Syam Riski Fadilah Rohana Rohana Roy Sakti Prasetya Sahrul Ramadhan Samihah Ulvah Septiani Wulan Purnamasari Sitti Hardianti Sitti Nur Syafika St Amirah Hasbir Sukmawati Sukmawati Syahru Ramadan Taufikurahman Taufikurahman Tia Permatasari Tiara Eka Prastiwi Tri Aryana Ulfa Sari Wahyu Ardiman