Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Aplikasi Akuntansi Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Maryam Bte Badrul Munir
Universitas Negeri Surabaya
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pelatihan Pengelolaan Keuangan Berbasis Syariah Pada PKK Kabupaten Lumajang Sri Abidah Suryaningsih; Clarashinta Canggih; Fira Nurafini; Moch. Khoirul Anwar; Maryam Bte Badrul Munir
Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 3 No. 1 (2023): February
Publisher : Inspirasi Nusantara

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

Abstract

Lumajang is one of the areas in East Java, Indonesia, with a Muslim majority population. As Muslims, we must understand sharia rules, including how to manage sharia-based finance. Based on the results of the interviews, it was found that the majority of Lumajang District PKK cadres who are Muslim still do not optimally understand how to manage finances based on Islamic rules. Therefore, financial management training is needed from a sharia perspective to increase people's knowledge and abilities in managing finances according to Islamic rules to bring goodness to the world and the hereafter. Sharia-based financial management training is carried out through preparation, pre-test, training implementation, and post-test. The training results showed that the participant's understanding of sharia-based financial management increased from an average pre-test score of 71% and an average post-test score of 85%.
Evaluation of Asset and Liability Management Strategies in Companies from an Islamic Perspective Maryam Bte Badrul Munir; Norfhadzilahwati Binti Rahim
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 7 No 4 (2022)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.17 KB) | DOI: 10.30651/jms.v7i4.18038

Abstract

Purpose of the study effective asset and liability management analysis is essential to risk management, especially now that banks are performing better. After the 2008–2009 global financial crisis, banks began to assess the risk associated with their assets and liabilities. The banks then established ALCO, an acronym for Asset and Liability Committee. ALCO is permitted to conduct asset and liability management analyses. This theory is essential for the continuation of performance research, particularly for raising awareness of the significance of ALCO and ALM. Asset and liability management is believed to be one technique for businesses to monitor the emergence of performance-harming hazards. Before and after 2008, the bank's annual report illustrated the evolution of ALM and ALCO. This research will examine papers discussing the importance of asset and liability management for increasing a bank's performance. The method employs descriptive analysis based on document analysis technology. It employs Asset and Liability Management keywords from the Mendeley and Google Scholar databases. This study evaluates bank assets and liabilities from 2008 to 2016 using Mendeley software. 47.753.293 items were searched. This research only covered 250 banking performance papers. 25 of 250 articles from 2008 to 2016 discussed banks. Each paper contains a title, year of publication, methodological type (quantitative or qualitative), and objective
ACCOUNTING CONSERVATISM DURING COVID-19: EVIDENCE FROM INDONESIA Irwan Adimas Ganda Saputra; Maryam Bte Badrul Munir
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.243

Abstract

This study investigated the factors influencing accounting conservatism in the tourism sector during the Covid-19 pandemic. The sample was selected through purposeful sampling and assessed through multiple linear regression. The investigation results showed that leverage significantly impacts accounting conservatism, while business size has a significant negative impact. Neither institutional ownership nor capital institutions significantly impacted accounting conservatism during the COVID-19 pandemic. The study also discovered that firms with a higher level of accounting conservatism were better able to control the impact of the pandemic on their financial performance and maintain their firm's financial performance despite challenging economic conditions than firms with a lower level of conservatism. This proved how accounting conservatism contributes in improving how the pandemic's effects are reflected in financial reporting. Overall, the results of this Indonesian study indicated that conservatism in accounting has been a valuable tool for businesses to control the COVID-19 pandemic's effects on their financial accounts. Thus, by recognizing losses and expenses earlier, companies could provide a more accurate picture of their financial position and better manage the risks associated with the pandemic.
Co-Authors Clarashinta Canggih Fira Nurafini Irwan Adimas Ganda Saputra Moch. Khoirul Anwar Norfhadzilahwati Binti Rahim Sri Abidah Suryaningsih