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All Journal Muhasabatuna: Jurnal Akuntansi Syariah SAMBARA: Jurnal Pengabdian Kepada Masyarakat
Sulhani
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Religion Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science

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The Effect of Bankruptcy, Fraud, and Financial Stability on Audit Delay of Indonesian Islamic Banks Listed in Financial Services Authority From 2016-2019: English Rizki, Luqman Aulia; Sulhani
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i1.2351

Abstract

The gap of time between the financial report date and audited financial report date shows the time of audit done by the independent auditor, is known as audit delay. The longer the audit delay is finished, the more significant it will affect the decision making because it is one of the most factor that has large contribution in the movement of IHSG. The aim of this study is to find out whether there is or there is not a relationship between Islamic banks reporting delay to the financial determinants of bankruptcy which will be represented with z-score or Altman’s model, fraud which will be presented with M-score or Beneish’s model, and financial stability with ACHANGE as the proxy. The data used are secondary data from annual financial reports of Islamic banks in Indonesia submitted in official website of FSA or their own website, and processed using STATA application. Forty-eight samples used in this research. The result shows that the audit delay of Islamic banks in Indonesia is not affected by either bankruptcy or fraud. Meanwhile, the audit delay of Islamic banks in Indonesia is proven to be quite affected by financial stability.
Edukasi Pendidikan Kesehatan Pada Keluarga Tentang Pemanfaatan Buku Kesehatan Ibu dan Anak (KIA) Pada Ibu Hamil Sulhani; Isnaeni, Lisa; Ningsih, Hasrun
SAMBARA: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2025): Mei
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/sambarapkm.v3i2.772

Abstract

Pemanfaatan Buku Kesehatan Ibu dan Anak (KIA) masih belum optimal di kalangan ibu hamil, terutama karena rendahnya pemahaman dan kesadaran terhadap fungsi buku ini dalam pemantauan kesehatan ibu dan anak. Program pengabdian ini bertujuan untuk meningkatkan pemahaman ibu hamil dan keterlibatan keluarga dalam pemanfaatan Buku KIA melalui penyuluhan berbasis komunitas. Kegiatan dilakukan di Posyandu Dusun Enjak, Desa Labulia, wilayah kerja Puskesmas Ubung, dengan melibatkan 40 responden, terdiri dari 17 ibu hamil dan 23 anggota keluarga. Penyuluhan dilakukan secara interaktif menggunakan metode ceramah, diskusi kelompok, serta media edukasi berupa leaflet dan infografis. Evaluasi efektivitas dilakukan melalui pre-test dan post-test dengan lima indikator penilaian. Hasil menunjukkan peningkatan pemahaman ibu hamil sebesar 45%, kesadaran akan manfaat Buku KIA naik 45%, frekuensi penggunaannya meningkat 50%, dan keterlibatan keluarga bertambah 55%. Peningkatan ini menunjukkan bahwa edukasi berbasis komunitas efektif dalam meningkatkan pemanfaatan Buku KIA, sejalan dengan penelitian sebelumnya yang menekankan pentingnya pendekatan keluarga dalam edukasi kesehatan maternal. Dengan demikian, penyuluhan ini dapat menjadi strategi yang relevan dalam meningkatkan pencatatan kesehatan ibu dan anak, serta mendukung kebijakan nasional dalam menurunkan angka kesakitan dan kematian maternal.
Systematic Literature Review: Governance Performance of Amil Zakat Institutions by Measuring the Indonesian Magnificence of Zakat (IMZ) Nurwahyuni, Hanifah; Fatikah, Nurul Izza; Simorangkir, Melisa Ratu Annastasya; Syahida, Syarifah; Febriani, Dewi; Sulhani
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3046

Abstract

Zakat is a manifestation of faith in Allah and a form of concern for others. Zakat can be a solution in solving social and economic problems. Indonesia is the largest Muslim country in the world with 236 million Muslims or 84.35 percent of Indonesia's total population. Thus, the potential for zakat in Indonesia is very large. Fadillah (2011) stated that the large potential for zakat in Indonesia cannot yet be managed well. This research was conducted to examine and identify factors and forms of good governance of zakat amil institutions in Indonesia, using special measurements. Indonesia Magnificence of Zakat (IMZ). This research uses the Systematic Literature Review (SLR) research method. This research emphasizes how important it is to foster public trust through transparency and accountability, as well as how important it is to apply a creative approach to zakat collection and distribution so that the impact of zakat is optimal for society.
Does Sharia Impurity Affect Sharia Banking Performance Sulhani; Mughni, Abdul
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.3054

Abstract

This research aims to analyze the factors that cause the insignificant development of sharia banking performance in Indonesia. This research focuses on identifying practices that are not purely sharia as the causal factors that hinder the development of sharia banking. The population in this research is Sharia Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in the 2014-2018 period. The data obtained was analyzed using multiple regression with panel data. The results of this research indicate that murabahah financing and profits from transactions denominated in foreign currency have a negative effect on the performance of sharia banking. Financing murabaha proven to increase Non-Performing Financing (NPF), in addition, transactions denominated in foreign currency are proven to reduce Return on Assets (ROA), as well as increase Operating Expenses, Operating Income (BOPO) and NPF of sharia banking. Meanwhile, non-halal income has no effect on sharia banking performance. The implication of this research is that sharia banking must improve operational practices that are not purely sharia to make them pure sharia. The two regulators, namely the OJK and the government, create a more conducive environment so that sharia banking is able to implement operational practices in accordance with sharia principles.
Co-Authors Abdul Mughni Aprianti Dewi Febriani Fatikah, Nurul Izza Isnaeni, Lisa Karni, Asniti Latifah, Siti Imroatul Ningsih, Hasrun Nurlaili Nurwahyuni, Hanifah Rizki, Luqman Aulia Simorangkir, Melisa Ratu Annastasya Syahida, Syarifah