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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Tazkia Islamic Finance and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi SOLUSI Cakrawala Repositori Imwi Jurnal Scientia Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Muhasabatuna: Jurnal Akuntansi Syariah Trilogi Accounting & Business Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mizania : Jurnal Ekonomi dan Akuntansi Halal Tourism and Pilgrimage Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business JURDIASRA JIMEKA Innovation Business Management and Accounting Journal
Khomsatun, Siti
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Accountability and Transparency of Hajj Fund Financial Management: A Bibliometric Analysis Maysyaroh, Siti; Pratiwi Ch, Siti Angelina; Mawaddah; Saputri, Sukma Winnata; Humairah, Andi; Khomsatun, Siti
Halal Tourism and Pilgrimage Vol. 4 No. 1 (2024): Halal Tourism and Pilgrimage
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/htp.v4i1.588

Abstract

This paper aims to explore the accountability and transparency of Hajj fund management through bibliometric analysis and data examination. This study uses paper publication data sourced from various research journals on the theme of Hajj fund management. The data was collected within the last 10 years. As a result, there were 103 publications related to the theme of "Accountability and Transparency Hajj Funds Management" in the period 2014-2023. In addition, the development trend of Hajj funds management publications was analyzed using VOS Viewer. This research method can be described as a descriptive approach based on bibliometric analysis. The data used in this study came from Hajj fund management publications taken from the Google Scholar database. The results of the study show that some popular topics and keywords are used in this theme and have the potential to be developed further. In addition, some of the most prolific journals and authors can be used as reference considerations for researchers to further explore this topic. This study only focuses on knowing the development trend of keywords, authors and journals published on the theme of Accountability and Transparency of Hajj Fund Financial Management, thematic evolution that describes the development of keywords, then the production of top authors over time which shows the productivity of authors.
A Comparison of Financial Performance and Islamicity Performance Index of Indonesian Syariah Commercial Banks Before and During the Covid-19 Pandemic Istiqomah, Ayu; Khomsatun, Siti
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.310

Abstract

This study aims to analyze the financial performance of Sharia commercial banks between before and during the covid-19 pandemic. This study uses an analysis of financial ratios and islamicity performance index to measure the financial performance. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of three objects studied in a certain frame of mind. This study uses quarterly financial reports in 2018-2021. The population of this research is Islamic commercial banks that registered with OJK and issue quarterly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show differences in the financial ratio (for KPMM, NPF, FDR, NI, and BOPO), islamicity performance index (for Profit Sharing Ratio and EDR_Qard & Donation) of Islamic commercial banks between before and during the pandemic
Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
FAKTOR YANG MEMPENGARUHI PEMAHAMAN PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN Irawan, Azhar Ayu Tri; Khomsatun, Siti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2405

Abstract

This study aims to analyse the influence on the understanding of MSME actors in preparing financial statements based on SAK EMKM. The research employed a quantitative approach, with the understanding of MSME actors in preparing financial reports as the dependent variable. The sample consisted of MSME actors conducting business activities through e-commerce or marketplace platforms and residing in Bekasi. A total of 40 respondents participated in the study. The findings reveal that educational background, access to information and socialisation statistically significantly influence the understanding of MSME actors in preparing financial statements based on SAK EMKM. Conversely, educational level and business age do not significantly impact. These results imply that MSME actors with an accounting background tend to have better bookkeeping practices due to their familiarity with accounting processes and SAK EMKM. Keywords: Age of Business, Education Background, Education Level, Information and Socialisation, Understanding of MSME actors in preparing financial statements
Determinasi Kinerja Keuangan Perbankan Syariah: Pendekatan Keuangan dan Non-Keuangan Hasim, Fitria; Fitri, Habsyah; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan
Solusi Vol. 23 No. 4 (2025): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i4.12935

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh faktor keuangan dan nonkeuangan terhadap kinerja keuangan perbankan syariah di Indonesia dengan menggunakan pendekatan kuantitatif. Metode ini dipilih karena mampu menggambarkan hubungan antarvariabel secara objektif dan terukur. Populasi dalam penelitian ini adalah seluruh bank umum syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) selama periode 2018–2023. Teknik pengambilan sampel menggunakan purposive sampling, yaitu pemilihan sampel berdasarkan kriteria tertentu yang relevan dengan tujuan penelitian. Berdasarkan kriteria tersebut, diperoleh sembilan bank syariah yang memenuhi syarat untuk dijadikan objek penelitian. Analisis data dilakukan menggunakan regresi linier berganda guna mengetahui seberapa besar pengaruh masing-masing variabel independen terhadap variabel dependen. Variabel independen dalam penelitian ini meliputi Capital Adequacy Ratio (X1), Non Performing Financing (X2), Financing to Deposit Ratio (X3), Biaya Operasional terhadap Pendapatan Operasional (X4), Net Operating Margin (X5), Dewan Pengawas Syariah (X6), Komite Audit (X7), Dewan Komisaris (X8), Komisaris Independen (X9), dan Dewan Direksi (X10). Sementara itu, variabel dependen yang digunakan adalah Return on Assets (ROA) sebagai indikator kinerja keuangan bank. Hasil penelitian menunjukkan bahwa BOPO, NOM, dan Dewan Direksi memiliki pengaruh signifikan terhadap kinerja keuangan, sedangkan CAR, NPF, FDR, DPS, Komite Audit, Dewan Komisaris, dan Komisaris Independen tidak menunjukkan pengaruh yang signifikan. Temuan ini memberikan gambaran bahwa efisiensi operasional, kemampuan menghasilkan margin, serta efektivitas manajerial menjadi faktor utama dalam meningkatkan profitabilitas perbankan syariah di Indonesia.
Unveiling the Impact of Risk on Income Smoothing of Indonesia Islamic Commercial Banks: English Lestari, Novia; Khomsatun, Siti
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2680

Abstract

This study aims to test whether bank risk (financing/credit risk, liquidity risk and operating risk) had an impact on Income Smoothing (measured through Loan Loss Provisions) in Indonesia Islamic Commercial Banks or not. The research sample used 11 Indonesia Islamic Commercial Banks that established before 2015 and listed in Financial Services Authority (OJK) From 2015-2019. 11 Samples were taken using purposive sampling. The data used are secondary data from quarterly financial report, 220 in total. Hypothesis testing is done by using panel data regression method. Based on the analysis that have been made, the results shows that the financing/credit risk and liquidity risk had no impact on income smoothing. Operating risk had negative effect. While Total Loans as control variable affected dependent variable. For the size, as other control variable, do not affect the dependent varible. This study contributes to enrich the literature about income smoothing and bank risk, especially regarding operational risk which is less discussed than financing and liquidity risk.
Peranan Tata Kelola sebagai Pemoderasi atas Pengaruh Manajemen Laba terhadap Efisiensi Investasi Yapono, Dania Amani; Khomsatun, Siti
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.v5i2.10873

Abstract

The purpose of this study is to analyze the effect of earnings management on corporate investment efficiency and to examine whether the corporate governance mechanism such as institutional ownership, the independence of the board of commissioners and the expertise of the board of commissioners be able to moderating those effects. The population in this study is manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2014-2016. This study uses purposive sampling method and unbalanced panel data regression. The results of this study indicate that earnings management has a significant negative effect on investment efficiency. The institutional ownership is able to weaken the negative relationship. The independence and expertise of the board of commissioners has no effect to moderate the negative relationship between earnings management and investment efficiency.
Potensi Kecurangan Non-Fungible Token: Dalam Lensa Akuntansi Forensik dan Syariah Khomsatun, Siti
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v4i1.993

Abstract

This study analyzes the possibility of fraud in Non-Fungible Tokens (NFT) transactions using forensic accounting and Sharia perspectives. This study employs a qualitative research method with in-depth and exploratory approach. Primary data were collected through interviews with NFTs Creators, Auditors, and DSN-MUI Member, while the secondary data were from article journals, scientific books, theses, and websites. This study concludes that NFT has the potential for fraud, such as Pump-and-Dump, Rug Pull, and Money Laundering schemes, based on the nature of NFT itself. However, all of these fraud schemes can be prevented by the users (investors) who must be informed about what they are buying, either through educating themselves on fundamental analysis or by using forensic accounting techniques. From sharia perspective, NFT transactions are not permitted (haram) because they are lack of underlying assets and contain gharar (obscurity), dharar (danger), maysir (speculation), and also have been given a haram fatwa by the MUI of Indonesia.
THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Zakiyatun, Amita; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan; Ulfa, Fitria; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Fauziyyah, Nurul
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1960

Abstract

AbstractThe purpose of this study was to analyze and examine the effect of financial ratios and share ownership on profitability of banking industry in Indonesia. The financial ratios variables in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses Operating Income (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). While the share ownership is proxied by managerial ownership, institutional ownership, and public ownership. The dependent variable is profitability measured by Return on Asset (ROA). The type of research used is quantitative which is causal associative, then uses panel data regression analysis techniques. The population used in this study is conventional banking registered with the Financial Services Authority, and there are 36 banks that meet the sampling criteria from 2018-2022. The results showed that LDR, NIM and institutional ownership had a positive effect on profitability. The next result showed that BOPO, CAR, and NPL had a negative effect on profitability. While, managerial ownership and public ownership have no influence on banking profitability. The findings indicates that financial ratios are still powerful to influence the profitability of banking. Institutional ownership has some expert that could advice to the bank how to increase the profitability. Keywords: Banking Financial Ratios, Profitability, Share Ownership AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh rasio keuangan dan kepemilikan saham terhadap profitabilitas industri perbankan di Indonesia. Variabel rasio keuangan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). Sedangkan kepemilikan saham diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik. Variabel dependennya adalah profitabilitas yang diukur dengan Return on Asset (ROA). Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal, kemudian menggunakan teknik analisis regresi data panel. Populasi yang digunakan dalam penelitian ini adalah perbankan konvensional yang terdaftar di Otoritas Jasa Keuangan, dan terdapat 36 bank yang memenuhi kriteria pengambilan sampel dari tahun 2018-2022. Hasil penelitian menunjukkan bahwa LDR, NIM dan kepemilikan institusional berpengaruh positif terhadap profitabilitas. Hasil selanjutnya menunjukkan bahwa BOPO, CAR, dan NPL berpengaruh negatif terhadap profitabilitas. Sementara itu, kepemilikan manajerial dan kepemilikan publik tidak memiliki pengaruh terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa rasio keuangan masih kuat untuk mempengaruhi profitabilitas perbankan. Kepemilikan institusional memiliki beberapa ahli yang dapat memberikan saran kepada bank untuk meningkatkan profitabilitas. Kata kunci: Rasio Keuangan Perbankan, Profitabilitas, Kepemilikan Saham
ANALISIS INTEGRASI ANTARA BUDAYA ORGANISASI DAN NILAI ISLAM DALAM MEMINIMALKAN FRAUD KETIKA CORPORATE GOVERNANCE LEMAH STUDI KASUS PT BPRS XYZ Munir, Ahmad Misbakhul; Prabowo, Muhammad Aras; Khomsatun, Siti; Ahmadi, Lusiana Putri; Aryani, Habsyah Fitri; Hidayadi, Taufik
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2031

Abstract

ABSTRAKPenelitian ini bertujuan untuk memahami bagaimana integrasi dan peran nilai-nilai Islam dan budaya perusahaan pada PT. BPRS XYZ dalam meminimalisir kecurangan. Metode penelitian yang digunakan adalah deskriptif kualitatif yang dilakukan di PT Perbankan Syariah (BPRS XYZ) di Depok, Jawa Barat. Berdasarkan hasil penelitian terlihat jelas bahwa integrasi antara budaya organisasi dan nilai-nilai Islam di PT. BPRS XYZ dalam meminimalisir kecurangan terletak pada budaya organisasi. Kegiatan keagamaan di perusahaan seperti kajian agama, zikir, Maulid Nabi Muhammad SAW, shalat fardlu berjamaah, dan membaca surat Al-Waqi'ah merupakan beberapa faktor dalam mewujudkan tata kelola perusahaan dan mencegah terjadinya kecurangan. Kegiatan ini dilakukan secara terus menerus setiap harinya sehingga berdampak pada tumbuhnya nilai-nilai Islami dalam diri setiap pegawai. Nilai-nilai Islam tertanam kuat sejalan dengan keyakinan yang dianutnya. Nilai-nilai Islam ini dapat melindungi diri dari melakukan tindakan curang ketika tata kelola perusahaan lemah.Kata Kunci: Nilai-Nilai Islam; Tata kelola perusahaan; Tipuan.ABSTRACTThis research aims to understand how the integration and role of Islamic values and corporate culture at PT. BPRS XYZ in minimizing fraud. The research method used was descriptive-qualitative, which was carried out at PT Sharia Banking (BPRS XYZ) in Depok, West Java. Based on the research results, it is clear that the integration between organizational culture and Islamic values at PT. BPRS XYZ in minimizing fraud lies in organizational culture. Religious activities in companies, such as religious studies, remembrance of God, the birthday of the Prophet Muhammad SAW, fardlu prayers in congregation, and reading the Al-Waqi'ah letter, are some of the factors in realizing corporate governance and preventing fraud. This activity is carried out continuously every day, which has an impact on the growth of Islamic values in every employee. Islamic values are firmly embedded in line with the beliefs he adheres to. These Islamic values can protect oneself from committing fraudulent acts when corporate governance is weak.Keywords: Islamic Values; Corporate Governance; Fraud.
Co-Authors Adista Ika Pramesti Afifa Nurhanifah Afra Afifah Gafar Ahmad Ainul Yaqin Ahmadi, Lusiana Putri Annisa Difa Saufanny Annisa Putry Aryani, Habsyah Fitri Assyifa, Mutiya Nur Ayu Istiqomah, Ayu binti Nono, Latifah Dania Amani Yapono Dhea Zafira Agustina Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Fikry, Rifqi Roushan Fitri, Habsyah Grandis Imama Hendra Habsyah Fitri Habsyah Fitri Aryani Hasim, Fitria Humairah, Andi Ilham Ramadhan Ersyafdi Irawan, Azhar Ayu Tri Mawaddah Maysyaroh, Siti Muhammad Aras Prabowo Munir, Ahmad Misbakhul Nova Dilsantuah Novia Lestari Pramesti, Adista Ika Pratiwi Ch, Siti Angelina Riska Asriwiguna Saputri, Anjeli Saputri, Sukma Winnata Saufanny, Annisa Difa Sidharta Utama Siti Marhamah Siti Salmah Sulhani Sulhani Sulhani, Sulhani Suryana Siregar Sylvia Veronica Siregar Taufik Hidayadi Tri Nadia Ulfa, Fitria Ulfah, Fitriah Yapono, Dania Amani Zakiyatun, Amita Zubaidah Taslimah