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All Journal Widya Warta Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Accounting Analysis Journal al-Uqud : Journal of Islamic Economics SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Terapan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Fairness IIJSE Sriwijaya Accounting Community Services IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Media Kusumawardani, Media
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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UNREVALING SHARIA COMPLIANCE Fardinant Adhitama; Achmad Soediro; Muhammad Farhan; Media Kusumawardani
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.17337

Abstract

This study is aimed at obtaining an in-depth explanation and understanding of the phenomenon of sharia compliance in an Islamic financial institution, Baitul Maal wat Tamwil (BMT) from the point of view of the members of BMT under LKSI group. The Rational Choice Theory and Bounded Rationality Theory are the two theories that used as an interpretation anchor and applied for analyzing the data. Sharia compliance of BMT members of the LKSI is reflected in every contract given to BMT clients/customers supported by regular training on the understanding of Islamic compliance on an ongoing basis. The activities are carried out with in considerations of two things, namely sharia and business science. Rational thinking based on the adherence to the religious values is an important basis in the formation of BMTs. 
Training of Cash Waqf Management on Da'i and Mubaligh Achmad Soediro; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama; Hasni Yusrianti; Patmawati Patmawati; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.99

Abstract

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.
Institutional performance of the Amil Zakat Institution in Palembang City: National Zakat Index approach Fera Widyanata; Noraini Nasirun; Media Kusumawardani
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.592 KB) | DOI: 10.26740/aluqud.v6n1.p124-141

Abstract

The previous studies in Indonesia showed the results of various zakat performances among Zakat Institutions (LAZ) using the National Zakat Index (NZI) method. This study aims to analyse the institutional performance of LAZ in Palembang City more precisely in managing Zakat, Infaq and Sodaqoh (ZIS) still by using the National Zakat Index (NZI) method but specifically for the analysis of institutional performance. Four methods of measuring the micro variables of IZN's institutional performance are collection, management, distribution, and reporting. The data were collected from the registered LAZs in Palembang City through the assessments of the institutional reports. Three LAZs are qualified with the criteria involved in this study: Yatim Mandiri, Dompet Dhuafa and Yakesma. This result provides an institutional performance indicator for LAZs in Palembang City, where Dompet Dhuafa achieved an excellent category while Yakesma and Yatim Mandiri reached a good category. All LAZs excel in the productive economy and social programs (education and humanity). At the same time, Dompet Dhuafa and Yakesma are excellent at collecting, managing and da'wah (preaching) programs. Meanwhile, Yatim Mandiri achieves its excellence in management and reporting aspects. It is concluded that BAZNAS Palembang increase the number of officially registered LAZs to increase professionalism and transparency in the distribution of ZIS and increase public trust.
STRATEGI HUTANG AMAN DAN SYARIAH SERTA CERDAS DALAM MENYIKAPI PINJOL (PINJAMAN ONLINE) Media Kusumawardani; Achmad Soediro; Muhammad Farhan; Fardinant Adhitama
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2364

Abstract

Pasca pandemi covid-19, beberapa usaha mengalami penurunan. Salah satu permasalahan pada Desa Muara Penimbung Ilir adalah sebagian masyarakat yang memiliki usaha kain songket membutuhkan dana tambahan namun belum memiliki pemahaman yang baik mengenai penambahan modal melalui hutang. Tujuan kegiatan pengabdian adalah memberikan informasi mengenai hutang, hutang syariah dan pinjaman online. Hutang dalam agama islam diperbolehkan namun dilakukan pada keadaan yang mendesak. Hutang sebaiknya juga dipertimbangan dengan matang mengenai kesehatan keuangan kedepan. Pengusaha sebaiknya mengetahui kapan waktu terbaik untuk memulai hutang, berapa komposisi hutang yang tepat pada usahanya. Hutang pada era financial technology sangat mudah didapat dengan pinjaman online. Namun perlunya pelaku usaha berhati-hati dalam menyikapi pinjaman online illegal yang tidak aman dan tidak terdaftar. Hasil dari kegiatan pengabdian ini adalah peserta lebih memahami dan dapat menyikapi hutang dengan penuh pertimbangan serta resiko dari pinjaman online illegal. Berdasarkan hasil dari monitoring dan evaluasi, kegiatan pengabdian memberikan dampak bagi peserta untuk cermat dalam berhutang, mampu menghitung kapan waktu yang tepat untuk berhutang, jumlah hutang yang ideal dalam usahanya dan peserta lebih yakin menghindari tawaran dari pinjaman online illegal.
PENINGKATAN PEMAHAMAN LEMBAGA KEUANGAN MIKRO SYARIAH PADA PENGURUS MASJID DAN ANGGOTA IKADI KOTA PELAMBANG Muhammad Farhan; Media Kusumawardani; Achmad Soediro; Patmawati Patmawati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 1 (2023): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i1.13639

Abstract

ABSTRAKLembaga keuangan mikro syariah cukup berkembang di Indonesia. Lembaga keuangan syariah dapat membantu masyarakat untuk menyelesaikan masalah ekonomi yang mendorong program pemerintah untuk menurunkan angka kemiskinan. Lembaga keuangan mikro syariah perkembangannya dapat dibantu melalui masjid. Masjid yang merupakan tempat ibadah umat muslim, berpotensi untuk mendorong program pemerintah melalui salah satu bentuk lembaga keuangan mikro syariah yaitu BMT (Baitul Maal Wat Tamwil). Masjid memiliki aset yang cukup dari masyarakat dan dapat dikelola secara produktif untuk kepentingan dan kebutuhan masyarakat khususnya masyarakat di sekitar masjid. Pelaksanakan pengabdian ini bertujuan untuk meningkatkan pemahaman peserta mengenai Lembaga Keuangan Mikro Syariah. Peserta pada kegiatan pengabdian adalah pengurus Masjid Mu’allimin dan anggota IKADI (Ikatan Da’I Indonesia) Kota Palembang. Hasil dari kegiatan pengabdian ini adalah peserta dapat memahami lebih jelas mengenai materi optimalisasi dan pendayagunaan dana masjid dan manfaat Lembaga Keuangan Mikro Syariah bagi masyarakat. Harapan kedapan dari kegiatan pengabdian peningkatan pemahaman Lembaga keuangan mikro syariah yaitu masjid dapat berperan pada bidang ekonomi untuk kesejahteran umat. Kata kunci: lembaga keuangan mikro syariah; BMT; masjid; IKADI ABSTRACTIslamic microfinance institutions are quite developed in Indonesia. Islamic financial institutions can help people to solve economic problems that encourage government programs to reduce poverty. Islamic microfinance institutions can be assisted in their development through mosques. The mosque, which is a place of worship for Muslims, has the potential to encourage government programs through a form of sharia microfinance institution, namely BMT (Baitul Maal Wat Tamwil). The mosque has sufficient assets from the community and can be managed productively for the interests and needs of the community, especially the community around the mosque. The implementation of this service aims to increase participants' understanding of Islamic Microfinance Institutions. Participants in the service activities were the administrators of the Mu'allimin Mosque and members of IKADI (Indonesian Da'I Association) Palembang City. The result of this service activity is that participants can understand more clearly about the material for optimizing and utilizing mosque funds and the benefits of Islamic Microfinance Institutions for the community. It is hoped that in the future the service activities will increase the understanding of Islamic microfinance institutions, namely that mosques can play a role in the economic sector for the welfare of the people. Keywords: islamic microfinance institutions; BMT (Baitul Maal Wat Tamwil); mosque
ISLAMIC ACCOUNTING AND THE PSYCHOLOGICAL IMPACT OF RIBA Achmad Soediro; Rasyid Redho; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.02

Abstract

Abstrak - Akuntansi Islam dan Dampak Psikologi RibaTujuan Utama - Penelitian ini bertujuan untuk menjelaskan bagaimana pengalaman dan perasaan manajemen yang mengalami fenomena riba dan bagaimana Islam menjelaskannya.Metode - Penelitian ini menggunakan metode wawancara dan analisis tematik. Sejumlah pihak yang aktif atau pernah bekerja di bank konvensional menjadi informan dalam penelitian ini.Temuan Utama - Para bankir Muslim mengalami fenomena psikologi yang terkait dengan psikologi fisiologis, kognitif, dan spiritual. Mereka mengalami gangguan pandangan dunia dan keterbelahan kepribadian. Setelah itu mereka merasa hanya mendapatkan istidraj.Implikasi Teori dan Kebijakan – Riba memiliki implikasi negatif pada sisi psikologi pelaku dan menjadi dalil aqli dari kebenaran Islam tentang riba. Pemahaman dan pengamalan sudut pandang Islam dan maqasid syariah yang utuh dapat menghindarkan dari “psikologi riba”.Kebaruan Penelitian – Penelitian ini menggali hikmah pengharaman riba dari sisi psikologi yang belum tereksplorasi sebagai jalam masuk kepada studi akuntansi keprilakuan Islam.Abstract - Islamic Accounting and the Psychological Impact of RibaMain Purpose - This study aims to explain the experiences and feelings of management who experience the phenomenon of riba and how Islam explains it.Method - This study uses interviews and thematic analysis. Several parties who are active or have worked in conventional banks become informants in this study.Main Findings - Muslim bankers experience psychological phenomena related to physiological, cognitive, and spiritual psychology. They experience worldview disorders and split personalities. After that, they feel they only get "istidraj".Theory and Practical Implications - Riba has negative implications on the psychological side of the offender and becomes the empirical argument ("dalil aqli") of the truth of Islam. A complete understanding and point of view of Islamic practice and maqasid sharia can prevent us from "riba psychology."Novelty – This research explores the wisdom of prohibiting riba from a psychological perspective that has not been explored as an entry point into the study of Islamic behavioral accounting.
Sharia Aspects and Profitability of Islamic Banks in Indonesia Media Kusumawardani; Achmad Soediro; Dinda Safira
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21908

Abstract

This study examines Sharia aspects that influence the profit of Islamic banks. The Tests use independent variables, namely the components of the Islamicity Performance Index (PSR, ZPR, EDR, DEWR, IsIR, IIR), Maqashid Index, and Islamic Social Reporting, while the dependent variable is proxied to the profitability variable. The data used the annual reports of Islamic banks in Indonesia for 2012 – 2020. The data collection method is purposive sampling, with the amount of data processed being 73 data and statistical testing using statistical data processing software. The results of the study show that Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Islamic Income (IsIR), Islamic Investment (IIR), Maqashid Index, and Islamic Social Reporting (ISR) have a positive effect on Profitability,  while the Welfare Ratio (DEWR) has a negative impact on profit. The statistical results show that all the hypotheses in this study are accepted.
MANAJEMEN LABA DAN KETERLAMBATAN PELAPORAN KEUANGAN DI MASA PANDEMI COVID19 Yanto, Desri; Kusumawardani, Media
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2911

Abstract

Pandemic Covid19 memiliki dampak terhadap kinerja perusahaan, sehingga perusahaan cenderung melakukan manajemen laba agar terlihat baik. Akibat adanya manajemen laba, perusahaan cenderung terlambat dalam melaporkan laporan keuangannya. Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengkaji pengaruh manajemen laba terhadap keterlambatan pelaporan keuangan dan dampak covid19 memperkuat atau memperlemah hubungan manajemen laba dan keterlambatan pelaporan keuangan. Sampel penelitian yaitu perusahaan manufaktur yang listing pada BEI tahun 2018-2020. Teknik sampling menggunakan metode Purposive sampling. Alat analisis menggunakan SPSS 25 dengan metode Regresi. Hasil penelitian Manajemen laba berpengaruh positif terhadap keterlambatan pelaporan keuangan dan covid19 memiliki pengaruh positif terhadap manajemen laba dan keterlambatan pelaporan keuangan.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM Fairuz Awwabi Ahmad; Vika Fitranita; indah oktari wijayanti; Media Kusumawardani
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36672

Abstract

This research aims to examine the influence of accounting information system and financial literacy have an effect on the performance of MSME users of OASSE the point of sale financial application. This research uses sensus technique with quantitative approach method. The data collection method is primary data obtained from distributing questionnaires to 45 respondents who are MSME owners that use OASSE the point of sale financial application. The data analysis technique used multiple linear regression analysis with SPSS program. The results showed that (1) Accounting information system has a positife effect on the performance of MSME users of OASSE the point of sale financial application (2) Financila literacy has a positife effect on on the performance of MSME users of OASSE the point of sale financial application.
Board of Commissioners’s Characteristics (Size, Independence, Expertise) and Financial Reporting Quality Kusumawardani, Media; Yanto, Desri
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1383

Abstract

The quality of financial reports is necessary for the users. Factors that can improve the quality of financial reports that can be proven true are things that need to be prioritized. So research is needed that can prove the factors involved. This study aims to test the board of commissioners as a party that has a role in a company. The board of commissioners is the party that supervises a company entity and ensures that the committee carries out audits. In this study, the board of commissioners becomes an independent variable seen from the size, independence, expertise with leverage control variables, audit quality, company size, company growth. The object of this research is a manufacturing company listed on the Sharia Securities List in 2018-2020. The sample used is 198 companies that filled the requirement. The sample collection method used a purposive sample. The type of data used is secondary data and the data processing tool uses SPSS. In this study, the Board of Commissioners (Size, Independence, Expertise) were not proven to influence the Quality of Financial Statements. While the control variables in this study showed a positive influence in addition to the leverage variable, namely audit quality, company size, and company growth. So it can be concluded that all hypotheses in this study were rejected. So based on the point of size, independence, and expertise of the board of commissioners in this study, it does not have a large enough role in determining the Quality of Financial Statements.
Co-Authors Abdul Bashir ABDUL BASHIR, ABDUL Achmad Soediro Adhitama, Fardinant Adhitama, Fardinant Adhitama, Fardinant Adhitama Adhitama, Ferdinant Budiman, Anton Indra Budiman, Anton Indra Desri Yanto Dinda Safira Dwinanda, Fadhilah Dwirini Dwirini Dwirini, Dwirini Ermadiani, Ermadiani Fairuz Awwabi Ahmad Fardinant Adhitama Fera Widyanata Ferdinant Adhitama HASNI YUSRIANTI Ichsan Hamidi Kesuma, Nilam Kosim, Abu Lakilaki, Eogenie Mirza Syafitri, Eva Muhammad Farhan Muhammad Farhan Muhammad Farhan Netty Lisdiantini Noraini Nasirun Patmawati Patmawati Patmawati Patmawati Patmawati Patmawati, Patmawati Pratama, Ahmad Rasyid Redho Soediro, Achmad Sri Maryati Sri Maryati Syafira, Nabila Tjandrakirana, Rina Vika Fitranita Wijayanti, Indah Oktari Yanto, Desri