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All Journal Al-Musthofa: Journal of Sharia Economics Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Manajemen Keuangan Syariah Iklila: Jurnal Studi Islam dan Sosial
Abdi Asmo
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences

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ANALISIS KEDUDUKAN DAN PERAN AUDITOR INTERNAL PADA PERUSAHAAN KSO PERTAMINA EP-SAMUDRA ENERGY BWP MERUAP DI KELURAHAN SAROLANGUN KEMBANG Abdi Asmo; M. Nazori Majid
Manajemen Keuangan Syariah Vol. 2 No. 1 (2022): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.001 KB) | DOI: 10.30631/makesya.v2i1.1166

Abstract

This research is entitled "Analysis of the Position and Role of Internal Auditors at Kso Pertamina Ep - Samudra Energy Bwp Company Overflowing in Sarolangun Kembang Village, Sarolangun District". The purpose of this study is to analyze the position of the internal auditor at KSO Pertamina EP – Samudra Energy BWP Meruap and to analyze the role of internal auditors at KSO Pertamina EP – Samudra Energy BWP Meruap.The research method used is descriptive qualitative method with hemeutic analysis techniques, phenomology and historical analysis. The results showed that the position of the Internal Audit Field is under the Finance Supervisor. This is because according to the results of the research, this was carried out at the Pertamina EP – Samudera Energy BWP KSO Field office. Most of the activities that are considered to be seriously handled are in the financial sector which is considered very sensitive. Besides that, it does not mean that in terms of mining operations, inspections are carried out through the inspection division of the Jakarta head office which is carried out for 3 years 1 time. The role of the Internal Audit Field in terms of audit reports of financial statements. The Internal Audit Field audits financial statements in the accounting field with the output in the form of notes on financial statements guided by the Internal Audit Field code of ethics that has been determined by the field of examination from the Jakarta head office. In addition, in terms of compliance audits and operational audits, the Internal Audit Field is not authorized to audit in terms of managerial compliance because the position of the Internal Audit Field is only under the Finance Supervisor who is principally responsible for the annual financial statements. Meanwhile, in terms of mining operations, the Internal Audit Field does not play a full role by only reporting in the form of invoices that are inputted in a special application that will be connected to the inspection division of the Jakarta head office.
SHARIA COMPLIANCE : Analytical Study of Mudharabah Agreements in BMT UM Sarolangun District Abdi Asmo; Misi Anggraini
Jurnal Studi Islam dan Sosial Vol 6 No 2 (2023): November 2023
Publisher : Sekolah Tinggi Agama Islam (STAI) Khozinatul Ulum Blora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61941/iklila.v6i2.176

Abstract

This research discusses compliance with sharia principles which is an absolute requirement that must be implemented by financial institutions that implement sharia principles. This research uses descriptive qualitative methods. The results of the research show that the implementation of the Mudharabah  contract product at BMT UM Sarolangun Regency is said to be in accordance with sharia compliance standards, considering the results of the analysis regarding implementation at BMT UM Sarolangun Regency in KHES article 248 regarding for contract implementation and is confirmed by the opinion of the sharia supervisory board that implementation in the contract Mudharabah  at BMT UM Sarolangun Regency is in accordance with sharia compliance through analysis carried out by the supervisory board using general and internal regulations. Regarding the distribution of results, if it is concluded from the previous discussion, it can be said that the BMT UM Sarolangun Regency is in accordance with Sharia Compliance. If you look at the Compilation of Sharia Economic Law, among other things, article 236 regarding the percentage of distribution of business results is stated as clear and certain.
Peta Pertumbuhan Ekonomi Pada Negara ASEAN-6 (2012-2020) Perspektif Ekonomi Syariah Abdi Asmo; Rozalinda; Ahmad Wira
Al-Musthofa: Journal of Sharia Economics Vol. 6 No. 2 (2023): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v6i2.2203

Abstract

This study aims to map how economic growth has occurred in ASEAN-6 countries during 2012-2020 and how economic growth has been from an Islamic economic perspective. In answering this, the researcher used a mixed-method research design with secondary data sources and literature reviews. Based on the results of the study, it can be concluded that the economic growth map of ASEA countries, seen from the highest Gross Domestic Product (GDP), namely Indonesia ranks first, followed by Thailand, the Philippines, Singapore, Malaysia and Vietnam. Data on the development of economic growth shows that Thailand was the country with the highest economic growth in 2012 followed by the Philippines, Vietnam, Indonesia, Malaysia and Singapore. Islamic economics has a view of economic growth that does not only pay attention to production factors but economic equity. Agreements in the economic field carried out by ASEAN countries gave birth to an agreement called the "ASEAN Economic Community Blueprint (AEC)". Through this, ASEAN countries have shown concern for the equality of the people's economy with the principle of economic growth based on Islamic economics.
Ex-Dividend Date: Problematic Abnormal Returns for Sharia Stock Index Companies Abdi Asmo; Adol Bastian; Neng Kamarni
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1198

Abstract

This research aims to determine changes in stock prices before and after the ex-dividend date at PT. Indonesian Sharia Bank. Tbk. This research uses a quantitative approach with the event study method to analyze stock fluctuations in an event. Whether or not stock fluctuations are present, data will be collected 30 working days before the event and 30 days after the event by means of a sample t-test. The test results show that the value of Sig. (2-tailed) of 0.042 <0.05, thus rejecting H0 and accepting H1 which means there is a difference in stock price fluctuations before and after the announcement of the ex-dividend date. The magnitude of the value of changes in stock prices with the value of dividends per share distributed has the conclusion that the magnitude of changes in stock prices is reflected in the magnitude of the value of dividends per share distributed by the company.
Co-Authors Adol Bastian AHMAD WIRA Kamarni, Neng M. Nazori Majid Misi Anggraini Rozalinda