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FACTORS THAT AFFECT THE QUALITY OF FINANCIAL REPORTING AT BAITUL MAAL WAT TAMWIL (BMT) CENTRAL JAVA PROVINCE Puja Nirma Rizki; Mohammad Ridwan; Andwiani Sinarasri
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19715

Abstract

The quality of financial statements is a crucial indicator in assessing the accountability and performance of financial institutions, including Baitul Maal wat Tamwil (BMT). Factors such as Accounting Information Systems, Internal Control Systems, Financial Accounting Standards, and Accounting Understanding are considered to influence the quality of financial reporting. This study employed a quantitative approach using a random sampling technique, involving 126 BMTs in Central Java Province as research respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that Accounting Information Systems, Internal Control Systems, and the implementation of Financial Accounting Standards have a positive and significant effect on the quality of financial statements. Meanwhile, accounting understanding shows a positive but not significant effect. Simultaneously, the four variables explain 66.6% of the variance in financial statement quality, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings highlight the importance of strengthening systems, internal controls, and compliance with accounting standards to improve the quality of financial reporting in BMT institutions.
Peran Mediasi Literasi Keuangan Syariah terhadap Kinerja Keuangan UMKM: Perspektif Kompetensi, Fintech, dan Pengendalian Internal Mohammad Ridwan; Sukamto Sukamto; Sulistyo Suharto
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i1.4071

Abstract

This study aims to analyze the influence of manager competence, financial technology, and internal control systems on MSME financial performance, both directly and indirectly through Sharia financial literacy as a mediating variable. This study uses a quantitative approach with an exploratory design. Primary data were obtained by distributing questionnaires to 400 MSMEs in Semarang City selected using a purposive sampling technique. Data analysis was conducted using SEM-PLS. The results show that manager competence and financial technology have a positive and significant influence on MSME financial performance, while internal control systems do not have a significant direct influence. Manager competence, financial technology, and internal control systems are proven to have a positive and significant influence on Islamic financial literacy. Furthermore, Sharia financial literacy has a positive and significant influence on MSME financial performance and is able to mediate the influence of manager competence, financial technology, and internal control systems on MSME financial performance. These findings confirm that Sharia financial literacy is a strategic capability that plays a role in transforming an organization's internal resources into improved financial performance. This research contributes to the development of the Resource-Based View and Dynamic Capability theories and offers a model for improving the financial performance of MSMEs based on Islamic financial literacy.
Enhancing Accessibility and Inclusivity of Digital-Based Hajj-Umrah Services for Muhammadiyah KBIHU Hajj-Umrah Guides in Semarang City Sriyono; Mohammad Ridwan; Sukamto; Danusiri; Ilham Bayu Pamuji
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2026): Mei
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/7tgm5b81

Abstract

This community service program aims to enhance the competencies of Hajj–Umrah instructors through the utilization of digital service solutions that improve accessibility and effectiveness of guidance. The program was implemented using the Kurt Lewin Classroom Action Research (CAR) model, consisting of planning, action, observation, and reflection stages, and involved 125 instructors and participants from KBIHU Muhammadiyah Kota Semarang. The evaluation results indicate consistent improvement in participants’ abilities. Initial observations showed a comprehension level of 56%, which increased to 76% after the first action using conventional learning. In the final post-test following digital service–based instruction, participants’ understanding further improved to 86%. These findings demonstrate that digital service effectively strengthens learning through more accessible and interactive material delivery.  Overall, the program confirms that integrating digital technology into Hajj–Umrah guidance enhances instructor competence and supports KBIHU’s transformation toward more adaptive and inclusive service delivery.
Co-Authors Abdul Aziz Abdul Hanan Adi Gunanto Adi Setiawan Adipurno, Setyo Afriantari, Vidya Lintang AFRIZON AFRIZON, AFRIZON Agus Rohmat Hidayat Agustine, Dine Ahmad Fathonih, Ahmad Ahmad Fikri Ahmad Iskandar Rahmansyah Ahmad Risandi Ahmad Zaki Mubarok, Ahmad Zaki Ai'iny, Iffah Nur Aldin Radam Kholid Alfan, Aulia Ahmad Alfidayanti, Ina Ali Achmad Muhajir Alirahman, Agus Dian Alvi Fauziyah Alwiyah Alwiyah Amelya Fenna Agustin Amri Effendi Amri, Saeful Ananda Citra Apriliana Sari Anastasia Dian Putri.S Andri Rivai Andwiani Sinarasri Angelica, Inggrid Twi Anggraini, Yulia Anindya P. R. Z. Putri Anindya P.R.Z Putri Anisa Maya Umri Hayati Annisa Diah Arofah Apriyanto Apriyanto Ara Hidayat, Ara Arnelia Putri Pratiwi Arniwita, Arniwita Arumingtyas, Fida Aryanti Aryanti, Yosi Azizah, Lelatul Azriel Khoerul Ihsan Baehaqi Baenudin, Muhamad Barnamij, Najhah Burhanuddin Burhanuddin Cahyati, Ananda Tri Cahyono, Davit Chandra kurniawan, Leny Chatarina Umbul Wahyuni Chrisia, Rahel Dania Juniati Danusiri Danusiri Danusiri Darmawan, Almira Daulay, Irmasani Dea Safitri Dede Ipan Rizky Agung Dede Saeroji Della Wahyuningsih Deswan, Roki Ade Diva Nazmi Laila Dyah Nirmala Arum Janie Ebrison, Muhamad AlHafidz Edy Saputra Effendi, Amri Eman Suherman Erliyana Saputri Ermaini Ermaini Evi Novida Ginting Manik Faadhilah, Nur Fadilla Muhammad Mahdi Faizin, Moh. Farhana, Farhana Fariska Arlinda Putri Fatah Syukur, Fatah Fatiha, Belgheddouche Fatmasari Sukesti Fauza, Muflihatul Fauziah Fauziah Fazri Rahmadani Gama Pratama Grasio Barlia Gunanto, Adi Hairan, Hairan Hamam Mishbakhuzzein Hamdanil, Hamdanil Hamzalouh, Lubna M. Omar Hanipah Hardiwinoto Hardiwinoto Hardiwinoto Hardiwinoto, Hardiwinoto Hardiyanto , Feri Hardiyanto Nugroho, Asep Hasan Basri Herdi Herdi Heru Cahyono Hestianah, Sudiah Hisniati, Sally Badriya Icha Asaroh iim rohimah, iim Ikhwan Abdullah Ikhwanudin Ilham Bayu Pamuji Ilmi, Irfan Indriana, Nina Ingkak Chintya Wangsih Iqbal Hidayatsyah Noor Iqbal Hidayatsyah Noor Iqbal, Muhamad Fajrul Irwan Sembiring Islamia, Ratu Iwan Setyawan Judijanto, Loso Junemi Junemi Kembaren, Andree Axel Augusta Kharimah, Kharimah Kia Rahman, Radit Kohhar, Wildan Wafa Amrul Kristanto, Eri Larasati, Putri Dewi Lilik Andaryuni M Daffa Dhiya Ulhaq Maemunah Maemunah Mafulla, Dian Maharani, Andi Rezti Mahfud Junaedi Mahmud Mahmud Manongga, William Eric Maya Ayu Ningsih Meilandri, Detti Meli Amelia Mohammad Debby Rizani Muarif, Muhamad Ari Muh Nur Rochim Maksum Muhammad Danil, Muhammad Muhammad Haidar Muhammad Husni Abdulah Pakarti Muhammad Nurjati Muk Andhim Munzir Munzir Munzir Munzir, Munzir Mustofa Anwar Muzdhalifah, Muzdhalifah Nabela, Alfi F Nasikhin, Nasikhin Nike Nur'aini Ningsih, Ana Mardiana Ningsih, Maya Ayu Ningtyas, Dyah Ayu Novitasari Agus Saputri Nur Haida Nur'aini, Nike Nurchamin, Nafiz Nurul Hasanah Nurul Khasanah Paturohman, Paturohman Penty, Penty Permadi, Asep Angga Pratama, Achmad Galih Pratama, Fidya Arie Pratama, Gama Prizka Rismawati Arum Prizka Rizmawati Arum Puja Nirma Rizki Puspitasari, Listi Putra, Iwan Eka Putri, Anindya P. R. Z. putri, anindya p.r.z Putro, Dwi Purnomo Qiqi Yuliati Zaqiah, Qiqi Yuliati Qudsy, Cintamani Zahrotul R. Ery W. A. Santosa R. Ery Wibowo A.S. Rahman Wiyono, Agung Abdul Rahman, Anggia Rahmat Hidayat Rahmatunnisa, Frida Eka Ratna Siti Fauziah Ratu Islamia Ria Puspitasari Rijadi, Puti Khairani Rita Defriza Riyani, Ade Riyanti Wahyuni Riyanto Setiawan Suharsono Rizky, Robby Rochdi Wasono Rohmat, Saepur Rohmini Indah Lestari Rosyadi, Nabil Saepulah, Usep Safriani, Laela Salmah Salmah Salsabila, Syafira Samuel Febriary Khristyson Saputra, Heri Selasi, Dini Sella Auni Aprilia Setyo Utomo, Ponco Edy Shandya, Jihan Siregar, Mahmud Ar Rasyid Ridho Siregar, Yani Sukriah Sistyawan, Dwanda Julisa Siti Aisyah Siti Azizah Siti Maesaroh Siti Wulan Sari Sofyan Syamsuddin Sohibul Migfar, Muhammad Solly Aryza Sonjaya, Azhar Ramadhana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono, Sriyono - Sudarmanto, Eko Suhaimi Suhaimi Suharto, Sulistyo Sukamto Sukamto Sukamto Sukamto Sukamto Sukamto Sukamto Sukisno Sukisno, Sukisno Sulistyo Suharto Sulistyo Suharto Sumarno . Sumper Mulia Harahap, Sumper Mulia Sunarmi Sunarmi Sunarmi Suparman Supiana, Supiana Supriyadin, Supriyadin Syamsiar, Syamsiar Syukri Iska, Syukri Taufik Hidayat Taufik, Rizki Tri Winarsih Triska Juliyani Ulfatun Nadalia Umar Faruq Untung Prasetyo Ilham Vidiati, Cory Vina Rakhmawati Wahyudi, Fajar Satriyawan Wardoyo, Puspo Warsudi Warsudi Wibawanthi, Annisa Wyati Saddewisasi Yanto Maulana Restu Yasmita, Yasmita Yulia, Devi Yulianti, Neni Yusim, Adi Kurniawan Zainal Arifin Zainudin Hasan