Article Per Year (5 Year)
p-Index From 2020 - 2025
1.633
P-Index
This Author published in this journals
All Journal Jurnal IMPACT: Implementation and Action Bantenese Jurnal Pengabdian Masyarakat Jurnal Abadimas Gorontalo Indonesian Journal of Applied Accounting and Finance International Journal of Economics and Management Research Sinergi International Journal of Accounting and Taxation
Fadhillah, Rizky
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Transportation Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Pengaruh Kinerja Keuangan, Ukuran Dewan Pengawas Syariah, dan Ukuran Perusahaan terhadap Jumlah Zakat Entitas Bank Umum Syariah di Indonesia Fadhillah, Rizky; Atibah
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

The research aims to analyze the effect of financial performance (ROA and CAR), the size of the Sharia Supervisory Board, and the company size on the amount of entity zakat in Sharia Commercial Banks (BUS) in Indonesia. This research used a correlative quantitative method with the analysis technique of multiple linear regressions. The data used is secondary data sourced from the BUS annual financial statements for the 2015-2020 periods. This study used a purposive sampling technique obtained from five BUS samples. The results show that partially, ROA and company size have a positive effect on the amount of entity zakat, whereas CAR and the size of the Sharia Supervisory Board do not affect the number of zakat entities. Forward, it simultaneously shows that the financial performance as proxied by ROA and CAR, the size of the Sharia Supervisory Board, and the company size have a positive effect on the amount of entity zakat. The coefficient of determination of Adjusted R Square shows a result of 0.798 which means that ROA, CAR, size of the Sharia Supervisory Board, and company size have an influence on the amount of entity zakat by 79.8% and the remaining 20.2% influenced by other variables outside the research model. It indicates that this research model is representative in explaining the variables that affect the amount of entity zakat in BUS because the Adjusted R Square value is more than 50%.
Faktor-faktor yang Mempengaruhi Return Saham di Perusahaan Syariah Syafitri, Puspa Rosiana; Fadhillah, Rizky; Andriani
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.1473

Abstract

The goal of every investor is to maximize return, but in the last few decades there have been fluctuations. This is influenced by a number of factors, including Total Asset Turnover (TATO), Return on Asset (ROA), Return on Equity (ROE), and Price to Book Value (PBV). The aim of the study is to determine the impact of TATO, ROA, ROE, and PBV on the return of Islamic stocks in companies listed in the Jakarta Islamic Index group. The research methods used are quantitative and qualitative with a descriptive approach. The population in this study is the entire Islamic companies that are recorded in the Jakarta Islamic Index (JII) during the period 2017-2021 which is as many as 51 companies with samples of 16 companies. Sampling technique used is purposive sampling with data collection methods obtained from the annual reports of related companies. The results of the test of the hypothesis in this study partially showed that TATO has no positive and significant influence on the return of Islamic stocks in Islamic companies, ROA has a positive and signifying influence upon the return on Islamic stocks, ROE does not have a positive or significant effect on the Islamic stock returns, and PBV has not a significant positive influence over the return. Simultaneously, TATO, ROA, ROE, and PBV have an effect on Islamic stock returns.
PENDAMPINGAN SERTIFIKASI HALAL PRODUK KACANG TEPUNG RESEP MERTUA DENGAN SKEMA SELF DECLARE DI DESA MANARAP BARU Rakhmawati, Aneta; Fadhillah, Rizky; Utami, Nadia Puteri; Saputra, Rully Rezki; Pratama, Ramadhani Noor; Effendi, Syafwansyah
Jurnal Abdimas Gorontalo (JAG) Vol 7 No 2 (2024): November 2024
Publisher : UPPM Politeknik Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30869/jag.v7i2.1418

Abstract

Halal certification is one of the important steps to increase competitiveness and consumer confidence in food products. This article describes the process of community service activities through halal certification assistance with a self-declare scheme for Mertua Recipe Flour Nuts products, a micro and small enterprise (MSE) in Manarap Baru Village, Kertak Hanyar District, Banjar Regency, South Kalimantan Province. This community service activity aims to help MSEs to understand and make halal certification independently or self-declare through the Free Halal Certification (Sehati) programme facilitated by BPJPH. The implementation method includes direct assistance by the service team consisting of Entrepreneurial Student Program Participants (PMW) ETU Banjarmasin State Polytechnic in collaboration with the South Kalimantan Sharia Economic Society (MES) Halal Product Process Facilitator (P3H Facilitator) to MSEs. The results of the activity show that MSEs have succeeded in compiling certification documents completely and according to the provisions. The mentoring process and the process of applying for halal certification began on 01 November 2024 and the halal certificate is still in the process of being submitted due to queuing and opening and closing of the SEHATI quota by BPJPH.
Pendampingan Penyusunan Laporan Keuangan Yayasan Panti Asuhan Aisyiyah Hikmah Zam-Zam Fadhillah, Rizky; Ainun, Basyirah; Sadewa, Manik Mutiara
BANTENESE : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 2 (2024): Bantenese: Jurnal Pengabdian Masyarakat
Publisher : Pusat Studi Sosial dan Pengabdian Masyarakat Fisipkum Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/48anhs65

Abstract

Panti asuhan adalah entitas nonlaba yang berperan penting dalam menyediakan perawatan, pendidikan, dan kebutuhan dasar bagi anak-anak yang kurang beruntung. Dalam menjalankan fungsinya, panti asuhan sangat bergantung pada donasi dari berbagai pihak. Oleh karena itu, pengelolaan keuangan yang transparan dan akuntabel menjadi krusial untuk menjaga kepercayaan para donatur dan memastikan penggunaan dana yang optimal. Berdasarkan undang-undang No. 28 tahun 2004 tentang yayasan, yayasan diwajibkan membuat laporan keuangan yang sesuai dengan standar akuntansi keuangan yang berlaku. Namun, banyak panti asuhan menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai dengan standar tersebut, termasuk keterbatasan pengetahuan dan keterampilan akuntansi serta kurangnya sumber daya. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pendampingan dalam penyusunan laporan keuangan berbasis ISAK 335 di Panti Asuhan Aisyiyah Hikmah Zam-Zam. Metode yang digunakan meliputi observasi, diskusi, pelatihan, dan pendampingan dalam siklus akuntansi. Hasil dari kegiatan ini menunjukkan peningkatan keterampilan dan pengetahuan pengurus panti dalam menyusun laporan keuangan yang akurat, transparan, dan sesuai dengan standar akuntansi, sehingga dapat meningkatkan kepercayaan para donatur dan efektivitas pengelolaan dana. Dengan adanya pendampingan ini, diharapkan Panti Asuhan Aisyiyah Hikmah Zam-Zam dapat menyusun laporan keuangannya secara mandiri dan lebih profesional
Analisis Efektivitas dan Efisiensi Kinerja Pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan Yulianti, Irma; Fadhillah, Rizky; Nurhidayati
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.2560

Abstract

As an institution responsible for the management of zakat, BAZNAS must meet the criteria of strong, credible, efficient and effective. Efficiency and effectiveness are two indicators that can be used as benchmarks for a good management system in an institution. The results of measuring effectiveness and efficiency are expected to be able to improve the quality of zakat institutions, especially in terms of collection and distribution carried out by BAZNAS South Kalimantan Province. The method used is a quantitative descriptive method with primary and secondary data. The sample in this study is the financial report of BAZNAS South Kalimantan Province in 2019-2023. The research questions are about the level of effectiveness and efficiency of performance at BAZNAS South Kalimantan Province. The results showed that in the last 5 years the average effectiveness performance has been in the very effective category, there are only a few that show effective performance including Gross Allocation to Collections Ratio in 2020 and Gross Allocation to Collection Ratio Non-Mil in 2019 and on efficiency performance is in the inefficient category, only the collection ratio is in the effective category.
ISAK 335 : Impelementasi Pada Penyajian Laporan Keuangan Masjid Al Mujahidin Banjarmasin dan Yayasan At Taqwa Banjarmasin Ash Sidratil Muntaha, Muhammad Mu'allimi; Ainun, Basyirah; Mahyuni; Fadhillah, Rizky
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14340

Abstract

A non-profit organization is an organization that does not seek profit. Mosques and foundations are non-profit organizations. As a non-profit organization, mosques or foundations can present financial reports in accordance with the standards set by the Indonesian Institute of Accountants (IAI), namely ISAK 335 concerning Presentation of Financial Statements of Non-profit Oriented Entities. This study aims to determine and implement the process of preparing financial reports on both entities by following the financial accounting standards cycle and its presentation guided by ISAK 335. The type of research is a descriptive qualitative research. The data is qualitative data in the form of interview data regarding the history and management structure and quantitative data in the form of asset lists and financial report records. The method of data collection is documentation and interviews. The results of this study indicate that the two entities have not presented financial reports in accordance with ISAK 335. Both organizations only have cash in and cash out records. The management also still hasn't done an asset inventory. After preparing the 2023 financial report on the Al Mujahidin Banjarmasin Mosque, it is known that there is a deficit of (Rp86,934,858), - and the total net assets are worth Rp1,213,151,642, - and the total cash and cash equivalents at the end of the period 31 December 2023 is worth Rp4,358,692. While the At Taqwa Foundation Banjarmasin is known that there is a deficit worth (Rp143,447,862), - and the total net assets are Rp5,039,225,155, - and the total cash and cash equivalents at the end of the period December 31, 2023 is Rp115,113,811.
Financial Performance Analysis of Sharia Business Unit Life Insurance Companies in Indonesia 2019-2023 Fadhillah, Rizky; Nur Fajeriati, Ariana
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.229

Abstract

Indonesia's economy developed better than the previous year and remained stable due to people's economic activity. With the development of the economy and community activities, there are more and more possibilities of risks that arise and threaten humans. From this, the insurance industry has also begun to become one of the supporting pillars in economic growth as one of the insurance solutions for goods, loans, and even their lives. So it requires every person who wants to do insurance to understand and know the performance of insurance companies as an option in investing to avoid losses. This study aims to conduct an in-depth analysis of the performance of life insurance companies of sharia business units through their finances during the 2019-2023 period. The method used is financial ratio analysis with the Early Warning System (EWS) method which includes solvency ratios, profitability, liquidity, premium stability, and technical liabilities. The data used comes from the company's publicly available annual financial statements. The results of the analysis show that life insurance companies of sharia business units in Indonesia generally show poor corporate performance in the research period. Some ratios show negative trend results, which can be detrimental to the people who invest.This research provides valuable insights for stakeholders in the Islamic life insurance industry in understanding the factors that affect the company's financial performance. The implications of these findings can be used as a foundation for strategic decision-making, product development, and increased oversight of risk management
SOSIALISASI DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN MASJID BERBASIS ISAK 35 Ainun, Basyirah; Andriani; Mutiara Sadewa, Manik; Fadhillah, Rizky
Jurnal IMPACT: Implementation and Action Vol. 5 No. 1 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v5i1.14782

Abstract

Disahkannya ISAK 35 yang berlaku efektif sejak tanggal 1 Januari 2020 menuntut organisasi entitas non laba untuk menyusun laporan keuangannya mengacu pada format yang diatur dalam standar tersebut. Laporan Keuangan yang disajikan berupa Laporan Posisi Keuangan, Laporan penghasilan Komprehensif, Laporan Perubahan Aset neto, dan Laporan Arus Kas. Pengabdian yang dilaksanakan oleh tim Prodi D4 ALKS bertujuan untuk memberikan pendampingan bagi pihak mitra untuk menyusun laporan keuangannya sesuai dengan standar yang berlaku. Metode yang diberikan dimulai dengan sosialisasi tentang ISAK 35 dan pendampingan penyusunan laporan keuangan tahun 2021 bagi pihak mitra. Hasil pengabdian adalah laporan keuangan periode 2021 bagi pihak mitra yang dapat digunakan sebagai basis penyusunan laporan keuangan periode selanjutnya.
PENYUSUNAN LAPORAN KEUANGAN MASJID (STUDI KASUS MUHAMMADIYAH AL-MUHAJIRIN DAN MASJID JAMI PEMURUS DALAM) Fadhillah, Rizky; Ainun, Basyirah; Andriani, Andriani; Sadewa, Manik Mutiara
Jurnal IMPACT: Implementation and Action Vol. 7 No. 1 (2024): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v7i1.14354

Abstract

Mosques are institutions that collect and distribute community funds, therefore it is necessary to carry out financial records in accordance with generally accepted standards for mosques. PSAK 1 and ISAK 35 are relevant financial reports for reporting mosque financial flows. In this activity, the objects were the Muhammadiyah Al-Muhajirin Mosque in Banjarmasin and the Jami Pemurus Dalam Mosque. Through technical guidance by direct visits to the field, results were obtained in the form of presenting financial reports in accordance with ISAK 35 standards, namely in the form of Financial Position Reports, Comprehensive Income Reports, Net Asset Change Reports and Cash Flow Reports. It is hoped that this activity can help mosque administrators to better understand the preparation of ISAK 35 standardized financial reports.
Internal Audit Evaluation at the National Zakat Agency of Banjarmasin City Based on the Latest Decision Fadhillah, Rizky; Nadiah; Sadewa, Manik Mutiara
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.815

Abstract

Effective zakat fund management requires transparent and accountable governance. Internal audits play a crucial role in ensuring public trust and operational efficiency in zakat management organisations such as the National Zakat Agency of Banjarmasin City. This study aims to evaluate the implementation of internal audits at the National Zakat Management Agency of Banjarmasin City, with a specific focus on compliance with the recently issued National Zakat Management Agency Decisions No. 98 and 99 of 2024. Using a descriptive qualitative approach, this research collected data through questionnaires and interviews with 13 key informants, including leaders, internal auditors, and auditees. The results of this study indicate that, although the National Zakat Agency of Banjarmasin City has a strong formal internal audit structure, its practical implementation requires strengthening at all stages of planning, implementation, and follow-up. The main challenges identified include a lack of trust from operational units, the absence of a clear formal audit mandate, limited access to information, and difficulties in fully integrating audit practices into the organisational culture. Additionally, coordination issues in follow-up actions were also identified. However, the overall process of planning, establishing, implementing, evaluating, reporting, and following up on internal audits generally scored well (average 4.3–4.7 out of 5), indicating a positive foundation for the organisation.
Co-Authors Andriani Andriani Andriani Ash Sidratil Muntaha, Muhammad Mu'allimi Atibah Basyirah Ainun Effendi, Syafwansyah Irma Yulianti Mahyuni Manik Mutiara Sadewa Mutiara Sadewa, Manik Nadiah Nur Fajeriati, Ariana Nurhidayati Pratama, Ramadhani Noor Rakhmawati, Aneta Saputra, Rully Rezki Syafitri, Puspa Rosiana Utami, Nadia Puteri