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All Journal Islamic Ecomonics Journal Equilibrium EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Penamas Adi Buana Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Akuntansi : Jurnal Akuntansi Integratif JES (Jurnal Ekonomi Syariah El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal AbdiMas Nusa Mandiri Mejuajua Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS E-Jurnal Akuntansi TSM Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah IIJSE JURNAL RUMPUN MANAJEMEN DAN EKONOMI Sahwahita: Community Engagement Journal International Journal of Accounting Innovation Aktsar: Jurnal Akuntansi Syariah Islamic Economics Journal JEBRA : Jurnal Ekonomi Bisnis dan Pariwisata
Mohammad Dliyaul Muflihin
UIN Sunan Ampel Surabaya
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Minimizing Potential Losses in KPR Hijrah Through a 7-Step Approach Rokhmawati, Nor; Muflihin, Mohammad Dliyaul; Buchori, Imam; Lating, Ade Irma Suryani
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.403

Abstract

This study aims to analyze the risk management strategy of Hijrah Muamalat KPR financing at Bank Muamalat KC Surabaya and the efforts made to minimize potential losses. The research method used is descriptive qualitative, conducted through interviews and direct documentation at Bank Muamalat KC Surabaya. The results show that the implementation of risk management in Hijrah Muamalat KPR financing has been carried out well. The risk management strategy process includes: first, determining the context, which involves understanding customer criteria and marketing networks. Second, risk identification by applying the 5C principle. Third, risk analysis, which evaluates the likelihood of risks occurring and their impact on bank operations. Fourth, risk evaluation with the main focus on maintaining the safety of customer collectability. Fifth, risk management is carried out through telecall activities, customer visits, and restructuring. Sixth, risk monitoring is conducted to periodically observe customer conditions. Seventh, effective communication among teams must be well established. This study implies that a good understanding of customer context and marketing networks can improve the quality of financing analysis. The consistent application of the 5C principle helps the bank select eligible customers, thereby minimizing the possibility of non-performing financing. In addition, structured risk analysis and evaluation encourage more accurate and data-driven decision-making.
PENGARUH PENGHINDARAN PAJAK, BIAYA MODAL EKUITAS, DAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN CSR Rizqiyah, Anggraini Nawal; Lating, Ade Irma Suryani; Muflihin , Mohammad Dliyaul
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3150

Abstract

A fundamental aspect of conducting business is to ensure that a company’s operations are consistent with social standards and community expectations in order to secure social acceptance. To achieve this, organizations often adopt non-financial communication approaches, including the publication of corporate social responsibility (CSR) reports. This study seeks to analyze the effect of tax avoidance, cost of equity, and corporate governance mechanisms particularly family and foreign ownership on CSR disclosure. The research is based on a sample of 50 mining firms listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, chosen through a purposive sampling technique. The data were processed using panel data regression with the aid of EViews version 12.The results demonstrate that tax avoidance has a significant negative impact on CSR disclosure, while cost of equity, family ownership, and foreign ownership do not show a meaningful influence. These findings suggest that, although tax avoidance tends to reduce corporate social transparency, the ownership composition and shareholder value are not the primary determinants of CSR reporting in the mining sector.
Optimizing the Role of Kiai in Preparing Competitive Santripreneurs Ahmad Agus Hidayat; Imam Buchori; Agustin Mila Arlina; Mohammad Dliyaul Muflihin; Muhammad Rizki Ashari
Islamic Economics Journal Vol. 10 No. 02 (2024): Islamic Economics Journal
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v10i02.33

Abstract

Pesantren economics has increasingly gained attention from various circles, moving away from the traditional stigma of being solely traditional educational institutions. This article explores the role of the Kiai of Darul Pesantren, Menganti, in developing and preparing santripreneurs. This article employs qualitative research with a case study approach. Use the triangulation method. Data analysis was conducted through data reduction, data presentation, and verification. The validity of the findings was ensured through extended observation and methodological triangulation. The study’s findings reveal that the role of the Kiai in preparing santripreneurs is carried out through several methods: a) Doctrination of students through the learning process, b) Aligning students areas of expertise with their interests and talents, c) Establishing partnerships and collaborations with third parties, d) Incorporating santripreneur education into extracurricular activities at the pesantren, e) Providing educational scholarships for students, f) Requiring all students to have savings in the pesantren through BMT (Baitul Maal wa Tamwil). On the other hand, the challenges faced include: a) A lack of motivation among students to learn entrepreneurship, b) Time constraints for both students and instructors, c) Limited entrepreneurial capital, d) A shortage of human resources within the pesantren.
Interpreting Waqf Accountability from The Perspective of Indonesian Waqf Managers Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Muflihin, Mohammad Dliyaul; Susanto, Febry Fabian; Ilmi, Muhammad Auliya' Nurul
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34108

Abstract

This transcendental phenomenological study aims to interpret the meaning of waqf accounting through the lived experiences of Indonesian waqf managers (nazhir). Data were collected through in-depth interviews and active observation over approximately two months with three nazhirs representing different institutional settings (a waqf foundation, a waqf institution, and a mosque). The analysis followed phenomenological steps of epoche (bracketing), data horizontalization, clustering of meanings, and the synthesis of an “essence of meaning.” The findings indicate that nazhirs primarily understand waqf accounting as a compulsory recording practice that ensures waqf transactions are properly documented, accountable, and communicable to the public. However, the operational forms vary, ranging from simple manual cashbook records to integrated website-based systems. At the essential level, waqf accounting is perceived as dual accountability: accountability to God (habluminallah) and accountability to people/the public (habluminannas), reflected in commitments to honest, fair, and transparent reporting and to safeguarding the trust (amanah) in line with the waqif’s intention. These results highlight accountability and transparency as foundational mechanisms for strengthening public trust and preventing conflict in waqf management. Practically, the study suggests strengthening reporting capabilities, standardizing procedures, leveraging digital technology, and sustaining public outreach through collaborative efforts among government, waqf institutions, and communities to foster a healthier waqf ecosystem.
Faktor Yang Mempengaruhi Keputusan Wisatawan Menggunakan Jasa Travel Cheria Halal Holiday Cabang Surabaya Zamrotin Aulan Nisak; Mohammad Dliyaul Muflihin; Ade Irma Suryani Lating
JURNAL EKONOMI, BISNIS DAN PARIWISATA Vol 2 No 2 (2026): JEBRA : Journal of Economic, Bussines and Tourism
Publisher : Pinus Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70795/jebra/v2/n201

Abstract

Indonesia merupakan negara urutan nomor satu dengan jumlah penduduk terbanyak didunia. Surabaya menempati urutan nomor satu kota dengan jumlah penduduk muslim terbanyak di Jawa Timur. Semakin banyak jumlah penduduk muslim, semakin banyak juga kebutuhan orang muslim salah satunya yaitu pariwisata yang ditunjang oleh travel halal. Travel halal di Surabaya salah satunya adalah travel Cheria Halal Holiday yang merupakan pelopor travel halal pertama di Indonesia yang masih dirasa memiliki wisatawan masih sedikit. Tujuan penelitian ini adalah untuk mengetahui bagaimana variabel bebas yaitu religiusitas, branding halal, dan harga, berpengaruh secara parsial dan simultan terhadap variabel independen yaitu keputusan untuk menggunakan jasa Cheria Halal Holiday. metode yang digunakan adalah metode kuantitatif melalui analisis regresi linier berganda. populasi dari penelitan ini adalah wisatawan travel Cheria Halal Holiday yang berjumlah 145 periode November 2023. selanjutnya, peneliti menggunakan sampel berjumlah 60 responden wisatawan sesuai dengan rumus slovin yang diolah datanya dengan menggunakan alat statistika SPSS. Penelitian ini mengahsilkan bahwa dari ketiga variabel bebas (religiusitas, branding halal, dan harga) memiliki pengaruh signfikan terhadap keputusan menggunakan jasa travel Cheria Halal Holiday cabang Surabaya dengan nilai signifikansi berturut-turut adalah sebesar 0.005, 0.043, 0.000.
Co-Authors Ade Irma Suryani Lating Adjeng Nurussalam Afandi, Muhammad Husen Afriza, Reyhan Dzaki Hafidz Agustin Mila Arlina Ahmad Agus Hidayat Angger Tri Pujasari Anggraini Aripratiwi, Ratna Anggraini, Sovita Ayu Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Arlina, Agustin Mila Azizah, Jihan Nur Azzahru, Dewi Dwi Putri Agustin Fakky Fahrisal Nur Haikal Ardinata Baharuddin Handayani, Astrid Tri Safira Hanifah, Fitrotunnisa Nur Hidayat, Ahmad Agus Hukama, Mochamad Davin Ilmi, Muhammad Auliya' Nurul Imam Buchori Imam Buchori Indiy Nufusus Zahro Isdhihar Aziz, Muhammad Argha Khozainul Ulum Kiki Erlita Noviantika Lutfia khairani Manda Destara Prameswari Maziyah Mazza Basya Mochammad Ilyas Junjunan Muh. Syaukin Muttaqin Muhammad Benito Awaludin Robani Muhammad Rizki Ashari Muntazeri, Eliya Najma Muttaqin, Muh. Syaukin Ningtias, Novia Siswari Nufaisa Nufaisa Nufaisa Nur Faizah Prastiwi, Niken Pratikto, Muhammad Iqbal Surya Rahayu, Hastanti Agustin Rahmani, Nur Maulidah Dini Rahmawati, Lilik Rindy Okky Eka Putri Risdiana Puspita Rizqiyah, Anggraini Nawal Robbah Khunaifih Rokhmawati, Nor Rolianah, Wiwik Saidatur Romaisyah, Luqita Salsabila, Shofiyah Nugraha Sri Wigati Susanto, Febry Fabian Syarifah Rahmawati Vianti, Milda Novita Yudhanti, Ashari Lintang Yuniasih, Rita Yuriani, Ima Zamrotin Aulan Nisak