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All Journal Public Health of Indonesia Jurnal Kajian Akuntansi BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ilham Maulana Saud, Ilham Maulana
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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Pengelolaan Potensi Zakat, Infak, Dan Shadaqah untuk Meningkatkan Kesejahteraan Masyarakat Utami, Evy Rahman; Kresnawati, Etik; Saud, Ilham Maulana; Rezki, Sri Budhi
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 2 (2017): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5224

Abstract

Pengelolaan potensi Zakat, Infak, dan Shadaqah (ZIS) untuk meningkatkan kesejahteraan masyarakat dilatarbelakangi oleh adanya penyaluran dana ZIS yang masih didominasi untuk kegiatan konsumtif. Tujuan pengabdian ini untuk menumbuhkan kesadaran dan menggerakkan perekonomian warga melalui gerakan ZIS. Metode kegiatan diawali dengan sosialisasi mengenai keutamaan-keutamaan infak dan shadaqah. Tim pengabdian membagikan kotak infak dan shadaqah kepada setiap kepala keluarga. Setiap bulan pengurus mushola di Rukun Tetangga (RT) mengumpulkan infak dan shadaqah kemudian melakukan pencatatan akuntansinya. Dana yang dikumpulkan disalurkan untuk kegiatan keagamaan dan kegiatan sosial. Pengurus mushola diedukasi berupa pelatihan pencatatan akuntansi dalam melakukan pencatatan saat penerimaan kas, penyaluran kas, serta pembuatan laporan rekapitulasi penerimaan dan penyaluran kas setiap bulan. Dana yang diterima disalurkan untuk kegiatan-kegiatan memakmurkan masjid (pengajian, kebersihan, sarana dan prasarana), PHBI, sumbangan kematian. Hasil dari kegiatan ini adalah tumbuhnya kesadaran masyarakat pentingnya melakukan infak dan shadaqah serta format laporan keuangan. Rata-rata setiap RT per bulan mampu mengumpulkan infak dan shadaqah antara Rp 300.000 – Rp 500.000. Kata Kunci: ZIS, masjid, pelaporan, kesejahteraan, kesadaran
Peningkatan Mutu Produk dan Pemasaran Olahan Ikan Bandeng Asnawi, Asnawi; Saud, Ilham Maulana; Wiratmanto, Wiratmanto
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 1 (2017): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5114

Abstract

As well as micro, small, and medium-scale business in general, business groups engaged in the food processed milkfish also face the problems, especially on the limitations of product quality and marketing. Two businesswomen who pursue food business of milkfish, namely Mrs. Eko with Pindang Bandeng “Warisan” and Mrs. Erni with presto milkfish “Prima”. In production aspects, both businesses are still limited because it only meets the society needs and sell at certain moments like, Sunday morning recitation and tiban market. From the results of the pre-survey and interviews can be identified several problems, such as: unavailability of equipment to produce high quality products, unavailability of attractive packaging to enter broader market, unavailability aspect of legality of P-IRT from Health Office for micro food business, lack of entrepreneurship, and the need for more intensive management assistance to enter the wider market.These issues have been assisted by the completion of the following activities: improvement of equipment, package and nameplate, P-IRT certification, training to cultivate entrepreneurship, promotion, and marketing management assistance. Dedication program with IbM scheme has been implemented and produced the output, such as in the form of packaged the processed of milkfish, brochures, business name-plate of Pindang Bandeng and presto milkfish with brand “Warisan” and “Prima”, and P-IRT certificates for both partners.Keyword: product, marketing, processed milkfish
PENGARUH SIFAT MACHIAVELLIAN, KARAKTER PERSONAL, DAN KINERJA PEGAWAI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (Studi Empiris pada Perwakilan Inspektorat di Provinsi Banten) Setiyani, Laras; Saud, Ilham Maulana
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 5, No 2 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i2.278

Abstract

This study aims to analyze the effect of Machievellian traits, personal character, and employee performance on the dysfunctional behavior of auditors at the Inspectorate Representative in Banten Region. Subjects in this study were internal auditors who worked in the inspectorate with supervisory and auditor positions taken 3 places, namely: the city of Tangerang, the city of South Tangerang and the district of Tangerang. The sample amounted to 103 respondents using convenience sampling method. The analytical tool used is SPSS. Based on the analysis that has been carried out, the results showed that: (1) the effect of Machievellian traits was not found to significantly influence the dysfunctional behavior of auditors, (2) the effect of internal locus of control significantly affected the dysfunctional behavior of auditors, (3) the effect of turnover intention significantly affected dysfunctional behavior of auditors, (4) the effect of employee performance has a significant effect on auditor dysfunctional behavior.
Pengelolaan Potensi Zakat, Infak, Dan Shadaqah untuk Meningkatkan Kesejahteraan Masyarakat Utami, Evy Rahman; Kresnawati, Etik; Saud, Ilham Maulana; Rezki, Sri Budhi
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 2 (2017): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5224

Abstract

Pengelolaan potensi Zakat, Infak, dan Shadaqah (ZIS) untuk meningkatkan kesejahteraan masyarakat dilatarbelakangi oleh adanya penyaluran dana ZIS yang masih didominasi untuk kegiatan konsumtif. Tujuan pengabdian ini untuk menumbuhkan kesadaran dan menggerakkan perekonomian warga melalui gerakan ZIS. Metode kegiatan diawali dengan sosialisasi mengenai keutamaan-keutamaan infak dan shadaqah. Tim pengabdian membagikan kotak infak dan shadaqah kepada setiap kepala keluarga. Setiap bulan pengurus mushola di Rukun Tetangga (RT) mengumpulkan infak dan shadaqah kemudian melakukan pencatatan akuntansinya. Dana yang dikumpulkan disalurkan untuk kegiatan keagamaan dan kegiatan sosial. Pengurus mushola diedukasi berupa pelatihan pencatatan akuntansi dalam melakukan pencatatan saat penerimaan kas, penyaluran kas, serta pembuatan laporan rekapitulasi penerimaan dan penyaluran kas setiap bulan. Dana yang diterima disalurkan untuk kegiatan-kegiatan memakmurkan masjid (pengajian, kebersihan, sarana dan prasarana), PHBI, sumbangan kematian. Hasil dari kegiatan ini adalah tumbuhnya kesadaran masyarakat pentingnya melakukan infak dan shadaqah serta format laporan keuangan. Rata-rata setiap RT per bulan mampu mengumpulkan infak dan shadaqah antara Rp 300.000 – Rp 500.000. Kata Kunci: ZIS, masjid, pelaporan, kesejahteraan, kesadaran
Peningkatan Mutu Produk dan Pemasaran Olahan Ikan Bandeng Asnawi, Asnawi; Saud, Ilham Maulana; Wiratmanto, Wiratmanto
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 1 (2017): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5114

Abstract

As well as micro, small, and medium-scale business in general, business groups engaged in the food processed milkfish also face the problems, especially on the limitations of product quality and marketing. Two businesswomen who pursue food business of milkfish, namely Mrs. Eko with Pindang Bandeng “Warisan” and Mrs. Erni with presto milkfish “Prima”. In production aspects, both businesses are still limited because it only meets the society needs and sell at certain moments like, Sunday morning recitation and tiban market. From the results of the pre-survey and interviews can be identified several problems, such as: unavailability of equipment to produce high quality products, unavailability of attractive packaging to enter broader market, unavailability aspect of legality of P-IRT from Health Office for micro food business, lack of entrepreneurship, and the need for more intensive management assistance to enter the wider market.These issues have been assisted by the completion of the following activities: improvement of equipment, package and nameplate, P-IRT certification, training to cultivate entrepreneurship, promotion, and marketing management assistance. Dedication program with IbM scheme has been implemented and produced the output, such as in the form of packaged the processed of milkfish, brochures, business name-plate of Pindang Bandeng and presto milkfish with brand “Warisan” and “Prima”, and P-IRT certificates for both partners.Keyword: product, marketing, processed milkfish
Dynamic Capabilities in Healthcare: The Crucial Role of Adaptability in Enterprise Risk Management for Indonesian Hospitals Yaya, Rizal; Saud, Ilham Maulana; Murtin, Alek; Putra, Adli Zuliansyah; Suryanto, Rudy; Sofyani, Hafiez
Public Health of Indonesia Vol. 11 No. 2 (2025): April - June
Publisher : YCAB Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/phi.v11i2.999

Abstract

Background: The healthcare sector, particularly hospitals, encounters significant challenges that necessitate the implementation of robust risk management strategies. Maintaining the sustainability and performance of private hospitals is especially critical, given their pivotal role in delivering healthcare services. Objective: The purpose of this study is to investigate whether adaptability is a variable that can improve ERM and to determine the extent and relationship between ERM and performance and sustainability of private hospitals in Indonesia. Methods: A self-administered questionnaire which was sent to 58 hospitals online and filled in by the board members of the respective hospitals including the directors or upper and middle management. The analysis of the gathered data was conducted through Structural Equation Modeling-Partial Least Squares analysis. Result: The efficiency of ERM has been evidenced whereby it has a direct impact on hospital’s performance and sustainability. In addition, it can be observed that the study findings confirm that adaptability is a predictor variable of ERM, where adaptability is a prerequisite to enable ERM to have a positive influence on the performance and sustainability of Indonesian private hospitals. Conclusion: This study provides evidence of the importance of the dynamic capabilities theory as a framework to assess the significance of adaptability to the implementation of ERM in Indonesian hospitals. Keywords: adaptability; enterprise risk management; hospital; performance; sustainability
Determinan Audit judgment Auditor Pemerintah pada Audit Laporan Keuangan Pemerintah Daerah: Studi pada Badan Pemeriksaan Keuangan Perwakilan Provinsi Jawa Tengah dan Badan Pemeriksaan Keuangan Perwakilan Provinsi Daerah Istimewa Yogyakarta Saud, Ilham Maulana; Heriyanto, Edwin; Suryanto, Rudy
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.10862

Abstract

This study aims to gain empirical evidence on the influence of knowledge, experience, task complexity, obedience pressure, and professionalism for audit judgment performed by auditor. The samples of this study are auditors who worked at Badan Pemeriksa Keuangan/BPK (or Financial Supervisory Body), representative of Central Java Province and BPK Representative of Yogyakarta Province. The sample selection was conducted by using purposive sampling method. The data collection method was performed by using questionnaire distributed directly to the auditors. There were 140 questionaries distributed but only 76 questionnaires can be processed. Data analysis used a multiple linear regression method. The result of this study shows that knowledge, experience, and professionalism of the auditors have a positive significant effect on thet audit judgment of the auditors, whereas obedience pressure have a significant negative influence for the audit judgment of the auditors. Only the task complexity has not significant effect on the audit judgment taken by auditors.
Pengaruh Whistleblowing Triangle terhadap Intensi dalam Melakukan Whistleblowing Saud, Ilham Maulana; Febriana, Putri
Jurnal Kajian Akuntansi Vol 6 No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5512

Abstract

AbstractThe urgency to implement whistleblowing to identify and reveal the fraud is acknowledged by regulators all over the world. This research aims to determine of whistleblowing effect triangle, moral, or social incentives toward intention to do whistleblowing. By understanding the factors that generate the action of whistleblowing of fraud, we can come to the light of how it works. This study utilizes the quantity approach by using smartPLS version 3 as a data analysis tool. The technique of data collection is a questionnaire using a purposive sampling method by collecting samples of financial and accounting workers in companies in Indonesia that consist of 150 respondents in total. The results of the research showed that pressure, financial incentives, opportunities, rationalization, moral and social incentives positively and significantly affect the intention to do whistleblowing on financial and accounting staff who work in companies in Indonesia. The push factors that consist of financial incentives, opportunities, rationalization, moral and social incentives on this study when received by a person in disclosing fraud can affect the intensity of whistleblowing activities, so the higher push factors they have will be directly proportional to the person’s intentions in uncovering fraud.Keywords: Whistleblowing triangle; Moral or social incentives; Intention in whistleblowing; Fraud disclosing Abstrak Urgensi penerapan whistleblowing untuk mengindentifikasi dan mengungkap fraud diakui oleh regulator di seluruh dunia. Penelitian ini bertujuan untuk mengetahui efek whistleblowing triangle, insentif moral dan sosial terhadap niat untuk melakukan whistleblowing. Dengan memahami faktor-faktor yang menghasilkan tindakan whistleblowing atas kecurangan, kita dapat mengetahui cara kerjanya. Penelitian ini menggunakan smartPLS versi 3 sebagai alat analisis data. Teknik pengumpulan data yang diterapkan adalah kuesioner dan menerapkan metode purposive sampling dengan mengumpulkan data staf keuangan maupun akuntansi yang berasal dari perusahaan-perusahaan di Indonesia yang berjumlah 150 responden. Hasil penelitian ini menunjukkan bahwa tekanan, insentif keuangan, peluang, rasionalisasi, insentif moral dan sosial berpengaruh signifikan terhadap niat melaksanakan whistleblowing pada staf keuangan dan akuntansi yang bekerja di perusahaan-perusahaan di Indonesia. Faktor pendorong terdiri dari tekanan, insentif keuangan, peluang, rasionalisasi, insentif moral dan sosial pada penelitian ini ketika diterima oleh seseorang dalam pengungkapan kecurangan dapat mempengaruhi intensitas kegiatan whistleblowing, sehingga semakin tinggi faktor pendorong yang dimiliki akan berbanding lurus dengan niat orang tersebut dalam mengungkap kecurangan.Katakunci: Whistleblowing triangle; Insentif moral dan sosial, Intensi dalam melaksanakan whistleblowing; Pengungkapan kecurangan
Co-Authors Alek Murtin, Alek Asnawi Asnawi Febriana, Putri Hafiez Sofyani Heriyanto, Edwin Kresnawati, Etik Putra, Adli Zuliansyah Putri, Liana Anisa Rezki, Sri Budhi Rizal Yaya, Rizal Rudy Suryanto, Rudy Setiyani, Laras Utami, Evy Rahman Utami, Rizka Aulia Wiratmanto, Wiratmanto