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All Journal El-Barka: Journal of Islamic Economics and Business Jurnal Proaksi Al-Bayyinah
M. Kurnia Rahman Abadi
Universitas Darussalam Gontor
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Penerapan Sistem Pengendalian Internal Berdasarkan Kerangka COSO Pada Koperasi Karyawan GMF Lira Agustina Rakhman; M. Kurnia Rahman Abadi
Jurnal Proaksi Vol. 13 No. 3 (2026): 13 No. 3 (2026): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i3.8867

Abstract

Main Purpose - This study aims to analyze the implementation of the internal control system based on the COSO framework in the management of financing at the GMF Employee Cooperative. Method - This study employed a qualitative research design with a descriptive approach. Data were collected through interviews, observations, and documentation, while data analysis employed the Miles and Huberman model, including data reduction, data display, and conclusion drawing. Main Findings - The findings indicate that the implementation of the internal control system in financing management has incorporated the five components of COSO. However, inconsistencies were still identified in the implementation of procedures through the disposition mechanism for members who had not fulfilled the administrative requirements, as well as suboptimal communication regarding members' plans to resignation or retirement. Theory and Practical Implications – The effectiveness of internal control depens not only on the presence of the five COSO components but also on the consistency of their implementation and the effectiveness of communication. The cooperative needs to strengthen its financing procedures and risk mitigation, particularly regarding procedures for member resignation. Novelty - The novelty of this study lies in its analysis of the implementation of an internal control system based on the COSO framework in financing management at the GMF Employee Cooperative, which applies a payroll deduction system as its installment repayment mechanism.
Net Foreign Buying, Global Equity Markets and The Indonesia Sharia Stock Index: An Ardl Analysis Hartomi Maulana; Ali Muhtar Muhammad; M. Kurnia Rahman Abadi; Andika Rendra Bimantara
El Barka Journal of Islamic Economics and Business
Publisher : El Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v9i2.15056

Abstract

This study examines how net foreign buy and global capital market indices affect the Indonesia Sharia Stock Index (ISSI). Research Methods: The study uses monthly secondary data for 2019--2024 obtained from the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), Bank Indonesia and international financial databases. The data are analysed with the Autoregressive Distributed Lag (ARDL) model and its error correction form. Results and Discussion: Net foreign buy has no significant contemporaneous effect on the ISSI in the short run, although its third lag is negative and significant; in the long run, its effect is positive and significant. Global capital market indices have a positive and significant effect on the ISSI in both the short and the long run. The error correction term (−0.153; p \< 0.01) shows that about 15% of any deviation from the long-run equilibrium is corrected each month. Conclusion: Investors should incorporate global capital market indicators into their investment decisions and portfolio risk management. Regulators need to strengthen the resilience of Indonesia's Islamic capital market against global financial shocks and broaden its domestic investor base.
Financing MSME Using Analysis of IFAS and EFAS Matrix: Case Study in Honey Pumpkin Business Islamiati Hidayah; M. Kurnia Rahman Abadi; Ghulam Falach; Moh Ismail
Al-Bayyinah Vol. 8 No. 1 (2024): Al-Bayyinah
Publisher : Faculty of Sharia and Islamic Law Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-bayyinah.v8i1.4546

Abstract

This study is aimed to find out how the Honey Pumpkin business development strategy is carried out by Honey Pumpkin Farmers in Banyusokah Village, Sampang Regency based on EFAS and IFAS Matrix. The method employed in this study is descriptive qualitative which is aims to describe, describe, record, and analyze existing and current conditions. The result of the study showed that Honey Pumpkin business in Banyoksah Village of Sampang Regency is able to implement the growth oriented strategy for developing its business. The suggested strategies are firstly, to distribute the products in the store at Sampang Regency and utilizing social media such as IG, whatsApp and so on for marketing. Secondly, diverging the processed product from honey pumpkin and turning customer into reseller. Thirdly, replacement of production technology used with more sophisticated and modern to increase the production effectively and efficiently. Lastly, opening several branch of store that owned by the company. Meanwhile, financing aspect regarding to growth oriented strategy several financing model could be useful. For example, working capital loan, digital marketing loan, business expansion loan, and equipment loans or leasing arrangement. Therefore, research and approach of financial institutions, banks, and alternative lenders is necessary to explore specific financing options that suit with growth strategies.
Co-Authors Ali Muhtar Muhammad Andika Rendra Bimantara Ghulam Falach Hartomi Maulana Islamiati Hidayah Lira Agustina Rakhman Moh Ismail