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Zakat Institution of Financial Transparency Model: An Explanatory Research Wahyudi, Muhamad; Huda, Nurul; Herianingrum, Sri; Ratnasari, Ririn Tri
ZISWAF Vol 8, No 2 (2021): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Public demand for financial transparency of zakat institutions is getting stronger. The weak quality of financial reports resulted in a distrust of this institution. Therefore, a framework is needed as a reference in compiling and presenting quality financial reports that meet public expectations. This article aims to propose a financial transparency framework for the Amil Zakat Institution (LAZ) in Indonesia. This is a descriptive qualitative study with an explanatory approach. Furthermore, data collection was carried out through studies related to financial transparency of the institution and was complemented by interviews with directors, distribution managers, accounting staff, and three muzaki of zakat institutions in Central Java. The results concluded that the framework for transparency practice in the financial statements of zakat institutions comprises three parts, namely the principle of tauhid as a foundation component. Amil zakat's professionalism, internal audit, internal control, and financial accounting standards are the principal components, as well as the use of the website as support. The implication of this study is that the credibility of zakat institutions can be increased by improving the quality of financial reports.

Accountability Practices Based on Zakat Institutions Website in Indonesia Wahyudi, Muhamad; Herianingrum, Sri; Ratnasari, Ririn Tri
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.31225

Website-based accountability is the right choice for zakat institutions to increase the positive image of the public. This study aims to reveal how zakat institutions use the website in disclosing public accountability. This research is a qualitative research with a content analysis technique approach to test how big the accountability index is based on the zakat institution website. The research sample consisted of 26 zakat institutions at the national level in Indonesia. Inter-rater analysis techniques are used to test data reliability. The results reveal that the practice of website-based accountability in zakat institutions in Indonesia is still low. This can be seen from the three-dimensional score, namely 43% transparency, 34% accountability, and 27% responsibility and the total score on the average website-based accountability index only gets a score of 299 out of 637 or 43%. The implication of this research is that the use of websites as a means of delivering public accountability can increase public integrity and trust in zakat institutions.

Review of Islamic Law on the “Gandeng” System at Arisan with Arisan Menurun Model Via Online Wahyudi, Muhamad; Rachmawati, Novia; El Muna, Naily
Et-Tijarie Vol 9, No 1: Juni 2024
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ete.v9i1.16466

Arisan menurun “gandeng” system is an arisan where members of the voters of the initial sequence number are required to cooperate with the lower or last sequence number. This study discusses the review of Islamic law on the application of the joint system in social gatherings with a declining model via online.This type of research uses qualitative research that is descriptive in nature analysis; by using the field research method, the researcher is directly involved with the arisan admin and its participants. The research approach uses sociological juridical methods. The data sources used are primary and secondary data sources, while the data collection uses interview, documentation, and observation methods.The results of this study conclude that the implementation of the joint system in arisan with a menurun model via online on the @arisan. sukses.squad Instagram account, based on Islamic law, the pillars of qarḍ are valid but do not meet the requirements of qarḍ because the implementation of qarḍ in arisan decreases this joint system there is a taking of benefits, namely profits obtained from overpayment of arisan. This is not in accordance with Islamic Law, which is included in the element of ribā qarḍ, while the cost of fines is ribā jāhiliyah. The addition can be said to be ribā, and ribā is forbidden in Islamic law. The results of this study illustrate the implication that the implementation of this online arisn is permissible if the principle is carried out in a helping manner (ta'awun) as stated by Allah SWT in Surah Al-Maidah (5) verse 2.

THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIAN MANUFACTURING COMPANIES Tri Lestari, Fina; Wahyudi, Muhamad; Khabibah, Nibras Anny
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.1181

This study aims to examine the disclosure of corporate social responsibility in manufacturing companies in Indonesia as influenced by the diversity of the company's board of directors and board of commissioners. A total of 142 manufacturing companies listed on the IDX from 2017- 2021 became the population of this study. Purposive sampling was used in sample selection, resulting in a research sample of 42 companies. During the 5 (five) years of observation, 210 observations were obtained. The results showed that gender diversity characterized by the presence of women on the company's board had a negative effect on corporate social responsibility disclosure, age diversity characterized by the presence of a young board on the company's board had no effect on corporate social responsibility disclosure, and the diversity of the company's board education background with management and business education had a positive effect on corporate social responsibility disclosure.

Pelatihan Pengelolaan Keuangan Bank Sampah di Desa Kalijoso, Kecamatan Secang, Kabupaten Magelang Wahyudi, Muhamad; Panggiarti, Endang Kartini; Suryatimur, Kartika Pradana; Rokhaniyah, Siti; Sitoresmi, Mumpuni Wahyudiarti; Agita, Sherindea Permata; Aosiliana, Putri
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 1 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i1.6140

Bank Sampah memiliki peran strategis dalam menjaga kelestarian lingkungan hidup dan pembangunan ekonomi nasional. Permen LH No 13 tahun 2013 mengatur mekanisme pengelolaan bank sampah, yang diantaranya berupa pengelolaan dan pencatatan keuangan bank sampah. Salah satu organisasi bank sampah yang dikelola secara swadaya adalah Bank Sampah Perumahan Ndalem Kalijoso RW 9 Desa Kalijoso, Kecamatan Secang, Kabupaten Magelang yang teridentifikasi belum menerapkan pencatatan keuangan yang memadai. Tim pengelola Bank sampah masih menggunakan pencatatan manual dengan menggunakan buku tulis, sehingga data keuangan Bank Sampah Perumahan Ndalem Kalijoso RW 9 sulit untuk dianalisa, tidak efektif dan efisien. Hal tersebut juga berpotensi merugikan nasabah apabila pengelolaan keuangan tidak diperbaiki. Tim pengabdian kepada masyarakat Fakultas Ekonomi Universitas Tidar merespon hal itu dengan melaksanakan pelatihan pengelolaan keuangan bank sampah. Pelatihan ini diikuti oleh pengelola bank sampah, pengurus PKK dan perwakilan anggota PKK yang berjumlah 45 orang. Kegiatan ini cukup berhasil untuk meningkatkan wawasan para peserta terkait dengan potensi ekononi sampah, konsep pengelolaan keuangan, pengelolaan keuangan bank sampah, Permen LH No 13 Tahun 2012, mekanisme kerja bank sampah, serta pencatatan keuangan bank sampah. Hasil evaluasi kegiatan dengan pre-test dan post-test (kuesioner) terlihat adanya peningkatan pemahaman sebesar 48,15%, peningkatan praktis 36, 82% dan peningkatan ekonomis yang diukur dari laba pengelolaan bank sampah sampai dengan 11,73%.

Analisis Biaya Dan Implikasi Etis Dalam Keputusan Pengurangan Tenaga Kerja Pada PT. AirAsia Indonesia Tbk Tahun 2020 Safitri, Novita; Amalia, Fatma; Wahyudi, Muhamad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6751

Penelitian ini menganalisis kebijakan pengurangan tenaga kerja yang dilakukan oleh PT AirAsia Indonesia Tbk pada tahun 2020 sebagai respons terhadap pandemi COVID-19, serta dampaknya terhadap biaya operasional dan implikasi etisnya. Dengan menggunakan metode analisis deskriptif kualitatif, penelitian ini mengkaji data dari laporan tahunan perusahaan dan berbagai sumber sekunder. Hasil penelitian menunjukkan bahwa perusahaan mengambil pendekatan bertingkat dalam pengurangan tenaga kerja dengan melakukan PHK terhadap 9 karyawan, merumahkan 873 karyawan, dan mengurangi jam kerja 328 karyawan. Keputusan ini menghasilkan penurunan beban karyawan sebesar 45% dibandingkan tahun 2019. Untuk mempertahankan produktivitas, perusahaan menerapkan berbagai strategi termasuk optimalisasi beban kerja, digitalisasi proses bisnis, program pelatihan multiskilling, dan sistem kerja hybrid. Dari segi implikasi etis, perusahaan berupaya menyeimbangkan kepentingan bisnis dengan kesejahteraan karyawan melalui pendekatan yang memperhatikan prinsip keadilan distributif, tanggung jawab sosial perusahaan, dan transparansi komunikasi.

Analisis Kinerja Keuangan dan Keputusan Strategis Dalam Perusahaan Energi Terbarukan Fitriana, Siwi; Syaradifa, Annisya Fisca; Wahyudi, Muhamad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6797

The renewable energy industry has become a strategic sector in supporting the global energy transition towards sustainability and reducing the impacts of climate change. This article analyzes the financial performance and strategic decisions of renewable energy companies by evaluating key financial indicators such as liquidity, solvency, profitability, and stability. Furthermore, the study investigates how strategic decisions, including energy portfolio diversification, adoption of innovative technologies, and stakeholder collaborations, influence financial outcomes. The findings highlight that renewable energy companies face significant challenges, including high initial capital investment and regulatory uncertainties. Despite these challenges, financial performance plays a crucial role in facilitating effective strategic decision-making, ultimately enhancing competitiveness. This article also provides actionable recommendations, including cost efficiency measures, supply chain optimization, and leveraging government incentives to support sustainable growth. In conclusion, the alignment of robust financial management with innovative strategies is essential for achieving long-term sustainability and competitiveness in the renewable energy industry.

Pemberdayaan Masyarakat Dengan Pendekatan Ekowisata untuk Menanggulangi Kemiskinan Ekstrem di Kabupaten Magelang Jawa Tengah Wahyudi, Muhamad; Jendriadi, Jendriadi; Nilasari, Ayunda Putri; Aosiliana, Putri; Agita, Sherindea Putri
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 1 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i1.7812

Kecamatan Windusari, Kabupaten Magelang, menghadapi masalah kemiskinan ekstrem akibat keterbatasan akses ekonomi dan lapangan kerja. Mayoritas penduduk bergantung pada pertanian tradisional yang rentan terhadap perubahan iklim dan fluktuasi harga pasar. Pengembangan ekowisata dipilih sebagai solusi untuk meningkatkan ekonomi lokal secara berkelanjutan dengan melibatkan masyarakat. Program ini bertujuan memberdayakan pemuda karang taruna dan pelaku usaha mikro melalui pelatihan manajerial, pemasaran digital, dan pengelolaan usaha berbasis ekowisata.Pengabdian dilakukan dengan pendekatan Outcome Mapping melibatkan 20 pemuda karang taruna dan 15 pelaku usaha mikro di Desa Candisari. Program ini terdiri dari sesi motivasi, pelatihan teknologi informasi, pembentukan kelompok usaha, dan pendampingan bisnis. Hasil evaluasi menunjukkan bahwa 90% peserta lebih termotivasi untuk berwirausaha setelah mengikuti sesi motivasi, serta 85% peserta merasa lebih percaya diri menggunakan teknologi informasi dalam usaha mereka. Dari sisi ekonomi, beberapa kelompok usaha berbasis digital mengalami peningkatan penjualan hingga 30% setelah promosi melalui media sosial, sementara kelompok usaha berbasis kerajinan tangan mampu meningkatkan kapasitas produksi dengan bantuan peralatan dari lembaga keuangan mikro. Selain itu, 75% kelompok usaha melaporkan peningkatan pendapatan setelah mendapatkan pendampingan bisnis. Tantangan seperti keterbatasan akses internet masih menjadi kendala, namun program ini berhasil meningkatkan keterampilan peserta dan diharapkan memberikan manfaat jangka panjang bagi masyarakat Windusari.

THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIAN MANUFACTURING COMPANIES Tri Lestari, Fina; Wahyudi, Muhamad; Khabibah, Nibras Anny
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.1181

This study aims to examine the disclosure of corporate social responsibility in manufacturing companies in Indonesia as influenced by the diversity of the company's board of directors and board of commissioners. A total of 142 manufacturing companies listed on the IDX from 2017- 2021 became the population of this study. Purposive sampling was used in sample selection, resulting in a research sample of 42 companies. During the 5 (five) years of observation, 210 observations were obtained. The results showed that gender diversity characterized by the presence of women on the company's board had a negative effect on corporate social responsibility disclosure, age diversity characterized by the presence of a young board on the company's board had no effect on corporate social responsibility disclosure, and the diversity of the company's board education background with management and business education had a positive effect on corporate social responsibility disclosure.

Performance Measurement of Islamic Banking Based on Maqashid Shariah Using The Approaches of Islamic Social Reporting, Intellectual Capital, and Shariah Compliance Wahyudi, Muhamad; Rokhaniyah, Siti; Sasviranti, Aprilya Retno
Perisai : Islamic Banking and Finance Journal Vol 9 No 1 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i1.1806

This study aims to analyse the performance of Islamic banks using a maqashid sharia-based approach that is audited with Islamic Social Reporting (ISR), Intellectual Capital, and Shariah Compliance to create a holistic performance measurement, in line with islamic values. This study uses the Systematic Literature Review (SLR) method to review various previous studies related to the implementation of Maqashid Sharia in Islamic Banking at the national and international levels. The results show that the use of maqashid sharia approach provides a more comprehensive evaluation than conventional methods such as CAMELS, which only focuses on financial indicators. Islamic Social Reporting plays an important role in reflecting the social responsibility of islamic banks, while effective Intellectual Capital management encourages innovation and increased competitiveness. Shariah Compliance is also a key pillar in ensuring all bank operations run in accordance with the principles of islamic law. However, several studies show that the implementation of these three elements has not been optimal in some institutions, which causes the impact on Maqashid Syariah performance to vary.

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