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All Journal Jurnal Keuangan dan Perbankan IJBE (Integrated Journal of Business and Economics) Proceeding of International Conference on Art, Language, and Culture Diseminasi : Jurnal Pengabdian kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Scientia Pelita: Jurnal Pengabdian kepada Masyarakat
Hasim Hasim
Universitas Sebelas Maret
Arts Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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MENELISIK MAKNA PEMBIAYAAN QARDHUL HASAN DAN IMPLEMENTASINYA PADA PERBANKAN SYARIAH DI INDONESIA Falikhatun Falikhatun; Yasmin Umar Assegaff; Hasim Hasim
Jurnal Keuangan dan Perbankan Vol 20, No 1 (2016): January 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.793 KB) | DOI: 10.26905/jkdp.v20i1.152

Abstract

ABSTRACTThis study aimed to analyze about the meaning Muqridh and Qardhul Hasan implementation on IslamicBanking in Indonesia. The paradigm used in this study is interpretive paradigm with a phenomenologicalapproach. The methods of data collection are indepth interviews, observation, and documentation, while theanalysis taken is Interpretative Phenomenological Analysis (IPA) and Syari Analysis. Interpretative Phenomenology Analysis (IPA) result shows that according to the understanding Muqridh, Qardhul Hasan hasdiverse meanings, namely Qardhul Hasan defined as loans and also interpreted as charitable. It is stated in thefinancing of implementation Qardhul Hasan is done in two ways: Productive Loan and Social Fund. Further more, according to the data presented in the Financial Statements of Islamic Banking, Qardhul Hasan fundingcomes from three sources, namely Non-Halal Funds, Fines, and Infaq Sadaqah. It is not accordance with Islamiclaw because the mix of funds derived from activities that are kosher and non-kosher (Makruh even the possibil-ity haram). To the solution offered is to change the paradigm by providing a correct understanding of thefinancing Qardhul Hasan is as charitable, and merge the Non-Halal Funds and Penalties as Corporate Social Responsibili (CSR) Funds. Suggestion of this research is mainly proposed for (1) more Islamic banks todevelop financing models Qardhul Hasan are more varied, and (2) for subsequent researchers in order todevelop research related to Hasan Qardhul contribution to alleviate poverty in Indonesia.
IMPLEMENTASI NILAI-NILAI ANTIKORUPSI PADA SISWA SEKOLAH MENENGAH DI KOTA SURAKARTA Estetika Mutiaranisa Kurniawati; Khresna Bayu Sangka; Agung Nur Probohudono; Hasim Hasim; Lies Nurhaini
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3307

Abstract

Anti-Corruption Schools (SAK) are an effort to foster an anti-corruption attitude in the context of realizing a country that has high integrity. The SAK program has been successfully implemented in the student environment as an effort to tackle corruption through students as agents of chance. This service aims to provide provisions and insights regarding anti-corruption attitudes. The objects of concern are junior high school (SMP) and senior high school (SMA) students. SAK service is carried out scientifically and descriptively by placing school members from teachers to students as the goal of the sustainability of the benefits that will be received. SAK provides counseling to teachers and students in order to improve attitudes with integrity. From the teacher's point of view, teachers are expected to continue to monitor the development of their students' attitudes at school so that an attitude that prioritizes integrity can continue to be embedded and grow in the daily attitudes of their students, so that a corruption-free Indonesia can be realized in the future. Sekolah Anti Korupsi (SAK) merupakan salah satu bentuk upaya menumbuhkan sikap anti korupsi dalam rangka mewujudkan Negara yang memiliki integritas tinggi. Program SAK telah sukses dijalankan dalam lingkungan mahasiswa sebagai upaya penanggulangan korupsi melalui mahasiswa sebagai agent of chance. Pengabdian ini bertujuan untuk memberikan bekal dan wawasan mengenai sikap anti korupsi. Objek yang menjadi perhatian adalah siswa Sekolah Menengah Pertama (SMP) dan Sekolah Menengah Atas (SMA). Pengabdian SAK dilakukan secara ilmiah dan deskriptif dengan menempatkan warga sekolah mulai dari guru hingga siswa sebagai tujuan dari keberlangsungan manfaat yang akan diterima. SAK memberikan penyuluhan kepada guru dan siswa dalam rangka meningkatkan sikap yang berintegritas. Dari sudut pandang guru, guru diharapkan untuk terus memantau perkembangan sikap siswanya di sekolah sehingga sikap yang mengedepankan integritas dapat terus tertanam dan tumbuh dalam sikap sehari-hari para siswanya, agar terwujud negara Indonesia yang bebas korupsi di masa depan.
ANALYSIS OF THE EFFECTIVENESS OF DIGITAL FLIPBOOK TEACHING MATERIALS USAGE BASED ON REALISTIC EDUCATION TO IMPROVE STUDENTS' COMMUNICATION ABILITY Fitria Meisarah; Saeful Rohman; Rezki Akbar Norrahman; Reza Saeful Rachman; Hasim Hasim
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i04.1948

Abstract

The lack of variety in the digital teaching resources that teachers utilize to facilitate learning in the digital era is what inspired this research. It is essential to create instructional resources that are relevant to students' daily lives. In addition, instructional materials that help improve students' mathematical skills are required. This study aims to provide digital teaching resources based on RME learning that can help students improve their mathematics communication abilities. The ASSURE model (Analyze Learners; State Objectives; Choose approach, Media, and Materials; Utilize Materials; Require Learners' Responses; Evaluate and Revise) was utilized in this study along with the R&D approach. This teaching material was tested on class junior high school students at a private school with a total of 30 students. The research results show that teaching materials meet the high suitability criteria in terms of content suitability, language, presentation, design, RME approach, mathematical communication, and evaluation. The teaching materials received a positive response from students, which met the appropriate criteria. After employing instructional materials, students scored an average of 76 on their ability to communicate mathematically. As a result, these teaching tools are deemed appropriate for use by teachers as extra learning resources.
MENGURANGI KETIMPANGAN SOSIAL MELALUI PROGRAM BANTUAN PENDIDIKAN BAGI ANAK-ANAK KURANG MAMPU I Ketut Sukarma; Tungga Bhimadi Karyasa; Hasim Hasim; Asfahani Asfahani; Achmad Abdul Azis
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19682

Abstract

Ketimpangan sosial merupakan salah satu tantangan utama yang dihadapi oleh banyak negara di dunia, termasuk di dalamnya ketimpangan pendidikan. Tujuan kegiatan adalah untuk menyelidiki dan mengatasi permasalahan yang melingkupi ketimpangan sosial dalam pendidikan. Metode pelaksanaan pengabdian masyarakat ini menerapkan metode Participatory Action Research (PAR). Kegiatan pengabdian masyarakat dilaksanakan pada bulan Agustus sampai September 2023 dengan sasaran kelompok anak putus sekolah di wilayah Kelurahan Pagutan Kec. Mataram, Kota Mataram, Nusa Tenggara Barat. Dari penelitian pengabdian ini telah menghasilkan serangkaian temuan yang signifikan dalam upaya mengurangi ketimpangan sosial dalam akses pendidikan bagi anak-anak kurang mampu. Salah satu temuan kunci adalah bahwa program bantuan pendidikan yang dirancang khusus untuk kelompok sasaran ini secara efektif meningkatkan partisipasi mereka dalam pendidikan. Jadi program ini berhasil membuka pintu kesempatan bagi anak-anak yang sebelumnya menghadapi hambatan-hambatan signifikan. Mereka tidak hanya mendapatkan akses pendidikan yang lebih baik, tetapi juga mengalami peningkatan prestasi akademik dan perkembangan pribadi yang kuat.
Do Financial Ratios Signal Sukuk Credit Quality? Evidence from Indonesian Corporate Sukuk Ratings Falikhatun - Falikhatun; Arif Lukman Santoso; Susanto Tirtoprojo; Hasim Hasim
Integrated Journal of Business and Economics (IJBE) Vol 10, No 2 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i2.1425

Abstract

This paper aims to obtain empirical evidence of the influence of financial dimensions on ratings of green sukuk. The variables used in this study include corporate sukuk ratings as the dependent variable, and financial dimensions consisting of profitability, liquidity, and leverage as the independent variables. The population of this study is corporate sukuk rated by PT PEFINDO in the period 2016-2022. The sampling technique was purposive sampling. The results of this study indicate that Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) simultaneously influence corporate sukuk ratings. Further, partial analysis shows that ROE has a positive effect on corporate sukuk ratings, but CR and DER negatively affect corporate sukuk ratings. The implication for issuers is that they must maintain financial performance and debt ratios to achieve optimal rating results. A good rating will make sukuk issuance costs more efficient, thereby reducing the company's ujrah of corporate sukuk.  
THE IMPLEMENTATION OF BAITUL MAAL MANAGEMENT IN EARLY ISLAM AS THE ALTERNATIVE TO INCREASING PEOPLE’S ECONOMY: CASE STUDY ON THE MANAGEMENT OF MOSQUE IN YOGYAKARTA Hasim Hasim
Proceeding of International Conference on Art, Language, and Culture 2017: Proceeding of 2nd International Conference on Art, Language, and Culture
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.592 KB)

Abstract

The Indonesian Government has implemented many programs to figure out the problems of poverty and improved the people's economy. However, in reality these programs have not been able to be a solvant step in the issue. Several alternative steps were carried out, one of which was through the finances managed by the mosque which includes zakat, infaq, shadah, hibah (grants) and wakaf. In research conducted by Mualim in Yogyakarta shows that only a few mosques that apply the principle of professionalism in the management of zakat. This study was designed to find a standardized model of mosque financial governance based on the principles and management of the early Islamic baitul maal as an alternative to the improvement of the Ummah/people's economy. The method used is literature study and field research (field research) by using descriptive approach.
Pendampingan Penyusunan Laporan Keuangan Masjid Istiqomah Perum Griya Wonorejo Karanganyar Arif Lukman Santoso; Falikhatun Falikhatun; Susanto Tirtoprojo; Hasim Hasim
Pelita: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): Pelita: Jurnal Pengabdian kepada Masyarakat
Publisher : Perkumpulan Kualitama Edukatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This community service project aimed to enhance the financial accountability and transparency of Masjid Istiqomah by implementing proper financial reporting standards. The specific objectives were to: 1) Identify and inventory the mosque's assets and financial transactions, 2) Provide training and mentoring on applying Indonesian financial accounting standards for non-profit organizations (ISAK 35) and sharia-compliant philanthropy (PSAK 409), and 3) Assist the mosque's treasurer in preparing a complete set of financial statements for accountability to the congregation. The project employed the Participatory Rural Appraisal (PRA) method, focusing on collaborative mentorship. The execution was conducted in phases: a Focus Group Discussion (FGD) for initial assessment, an asset identification and data collection phase, a series of technical workshops and intensive mentoring sessions on preparing financial statements, and a finalization phase. The activities were carried out by a team of lecturers and students from UNS, working directly with the mosque's treasury officials. The project successfully produced Masjid Istiqomah's first complete set of financial statements for the period January 1 - June 30, 2025. The outputs include: a Statement of Financial Position, a Statement of Activities, a Statement of Changes in Net Assets, and Notes to the Financial Statements. Furthermore, the competence of the mosque's treasurer in understanding and practicing sharia-based financial recording and reporting was significantly improved. A simple Standard Operating Procedure (SOP) for ongoing bookkeeping was also established. This project provides significant practical value by transforming the mosque's financial management from simple cash notes to a standardized, transparent, and accountable system. It strengthens the mosque's social trust (legitimacy) by enabling clear financial accountability to its stakeholders (the congregation). The project also serves as a practical model for other mosques and non-profit organizations seeking to implement ISAK 335 and PSAK 409, demonstrating how academic knowledge can be directly applied to solve real-world community problems. The novelty of this work lies in its focused, hands-on application of complex sharia accounting standards (PSAK 409 and ISAK 335) within the specific, often overlooked context of a local mosque. While these standards exist theoretically, their practical implementation at the grassroots level is limited. This project bridges that gap by translating accounting theory into a simple, manageable framework for non-accountant mosque officials, ensuring both religious compliance (sharia principles) and financial accountability. The participatory mentorship model ensures the solution is sustainable and owned by the community.
Co-Authors Achmad Abdul Azis Agung Nur Probohudono Arif Lukman Santoso Asfahani Asfahani Estetika Mutiaranisa Kurniawati Falikhatun - Falikhatun Falikhatun Falikhatun Fitria Meisarah I Ketut Sukarma Khresna Bayu Sangka Lies Nurhaini Rachman, Reza Saeful Rezki Akbar Norrahman Saeful Rohman Susanto Tirtoprojo Tungga Bhimadi Yasmin Umar Assegaff