Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Sriwijaya Accounting Community Services
Fardinant Adhitama
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pelatihan dan Pendampingan Pencatatan Keuangan Masjid Berbasis Aplikasi Media Kusumawardani; Achmad Soediro; Muhammad Farhan; Fardinant Adhitama
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.7

Abstract

The mosque's financial responsibilities can be presented in the financial statements. Generally, the mosque's financial report is a simple financial report that only records income and expenses. The mosque's financial statements have not been based on PSAK 45 and PSAK 109. This problem was also carried out by the Al Hidayah Mosque, Bukit Besar Palembang, South Sumatra. Al Hidayah Mosque still records manually and only records cash flows. Community service activities are carried out to help Al Hidayah Mosque in solving problems. The solution offered is the provision of materials to improve management's understanding in recording financial reports, providing applications that can be used easily. While the implementation method used is interactive discussion in the delivery of material and tutorials on using the application. Based on feedback from participants, the implementation of community service has a positive impact on the management of the Al Hidayah Mosque, especially in increasing the understanding of mosque finances and reducing financial recording problems at the Al Hidayah Mosque. Suggestions that can be given to the management of the Al Hidayah Mosque are to maintain consistency in mosque financial records based on PSAK 45 and PSAK 109
THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, SHARIA SUPERVISORY BOARD, AND ISLAMIC SOCIAL RESPONSIBILITY IN COUNTERING FRAUDULENT FINANCIAL REPORTING Media Kusumawardani; Achmad Soediro; Fardinant Adhitama; Vivi Usmayanti
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i1.10161

Abstract

Fraudulent financial reporting occurs in Islamic companies, specifically Indonesian Islamic banks, which are well-developed and uphold religious values. Despite this commitment, fraud still occurs in Islamic banking institutions. Therefore, this study aimed to investigate variables capable of reducing the occurrence of financial statement fraud. It also aimed to examine the influence of Sharia aspects of Islamic banking, such as ICG, SSB, and Sharia Social Responsibility, on fraudulent financial reporting. To achieve these objectives, data were obtained from 125 samples from Islamic banking companies during the period 2012-2022. Logistic regression analysis was also conducted. The results showed that Islamic Corporate Governance had a positive influence on fraudulent financial reporting, while Sharia Supervisory Board and ISR had no significant influence on fraudulent financial reporting.
Co-Authors Achmad Soediro Media Kusumawardani Media Kusumawardani, Media Muhammad Farhan Soediro, Achmad Vivi Usmayanti