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All Journal al-Afkar, Journal For Islamic Studies Jurnal Ilmiah Akuntansi dan Bisnis Journal of Sharia Economics Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Gunung Djati Conference Series JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Indonesian Journal of Innovation Multidisipliner Research
Ridwan Effendi
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengajaran Qawa’id Lijar (Arab Lima Jari) Bagi Disabilitas Netra di Pondok Pesantren Sam’an Netra Mulia Bandung Ridwan Effendi
al-Afkar, Journal For Islamic Studies Vol. 5, No. 4, October 2022
Publisher : Fakultas Agama Islam Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v5i4.375

Abstract

Pengajaran qawaid merupakan salah satu materi yang sulit untuk difahami karena berisi rumusan baku terkait aturan dalam bahasa arab baik diberikan kepada orang normal maupun penyandang disabilitas, dalam hal ini disabilitas netra. Tujuan penelitian ini untuk mengintrepretasikan tahapan materi Qawaid Arab Lijar dengan pendekatan R&D. Model yang digunakan adalah model 4D (Define-Design-Develop-Disseminate). Analisis yang digunakan kualitatif-kuantitatif. Hasil dari penelitian ini adalah 1) Define terdiri analisis awal-akhir proses pembelajaran, analisis materi pembelajaran dan analisis butir soal. (2) Design pada tahapan ini mencakup kegiatan pemilihan materi dan layout bahan ajar (3) Develop, pada yaitu validasi ahli dan uji keterbacaan. (4) Disseminate yaitu tes validasi terhadap bahan ajar Qawaid Lijar (Qawaid Lima Jari) yang telah diujicobakan kepada 25 santri di Pondok Pesantren Sam’an Netra Mulia Bandung.  Hasil uji validitas diketeahui bahwa nilai r tabel (0.39) r hitung > r tabel maka seluruh butir valid. Hasil tes rata-rata 90.36.
KOMPARASI AKUNTANSI ISLAM DAN KAPITALIS : KAJIAN PRAKTIK DAN TEORI PRINSIP SYARIAH Ridwan Effendi; Mia Lasmi Wardiyah
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Perbandingan antara Akuntansi Islam dan Akuntansi Kapitalis, dalam konteks praktik dan teori akuntansi syariah, berdasarkan prinsip syariah. Melalui analisis deskriptif, penelitian ini mengeksplorasi konsep dasar, prinsip, serta praktik akuntansi Islam dan kapitalis. Sistem ekonomi Islam, yang berlandaskan pada prinsip syariah, menekankan nilai-nilai seperti keadilan sosial, distribusi kekayaan yang adil, dan larangan riba. Di sisi lain, akuntansi kapitalis terkait erat dengan perkembangan kapitalisme dan prinsip-prinsipnya, yang menekankan kebebasan individu dan pengakuan atas hak milik pribadi. Prinsip-prinsip akuntansi Islam, seperti adil dan objektif, kepenuhan syariah, dan pertanggungjawaban, menyediakan kerangka kerja untuk pencatatan dan pelaporan keuangan yang sesuai dengan hukum Islam. Di sisi lain, akuntansi kapitalis menekankan transparansi dan keadilan dalam pelaporan keuangan untuk mendukung struktur kapitalisme. Penelitian ini juga membahas perbedaan teori dan praktik akuntansi Islam dan kapitalisme, serta pentingnya akuntansi Islam sebagai instrumen bisnis yang mengakomodasi nilai-nilai spiritual dan etis. Dengan mempertimbangkan aksioma dasar ekonomi Islam, seperti keesaan, keseimbangan, kehendak bebas, dan tanggung jawab, akuntansi Islam menawarkan pendekatan yang holistik dan bertanggung jawab, dalam memandang hubungan antara ekonomi, keuangan, dan moralitas.
ANALYSIS OF THE ACCOUNTING INFORMATION SYSTEM OF CASH RECEIPTS AND EXPENDITURES IN IMPROVING INTERNAL CONTROL AT THE KS PPS BMT NUSA UMMAT SEJAHTERA CILEUNYI BRANCH OFFICE Rinda Andayani; Lina Yulianti; Ridwan Effendi
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

In the era of digital transformation, Islamic financial institutions are required to have reliable financial management systems to face increasing competition and the complexity of financial transactions. One of the essential elements is the Accounting Information System (AIS), which plays a role in accurately recording, processing, and reporting financial transactions. This study aims to analyze the implementation of AIS in cash management and its contribution to strengthening internal control at KSPPS BMT Nusa Ummat Sejahtera Cileunyi Branch. This research employs a descriptive method with a qualitative approach. Data were obtained through interviews, observations, and documentation. The results show that KSPPS BMT has implemented an online-based AIS using IBSS and Branchless software, which includes key components such as hardware, software, brainware, databases, procedures, and communication networks. This system supports accountability and efficiency in financial recording in accordance with Sharia principles. However, the implementation is not yet optimal due to challenges such as system disruptions, limited technology, and continued use of manual records. Internal control is also not fully effective due to a lack of professional staff, an informal organizational structure, and unclear task separation. Nevertheless, the presence of AIS has proven beneficial in monitoring transactions, improving the reliability of financial reports, and supporting audits and decision-making processes. Therefore, strengthening technological infrastructure and enhancing human resource competencies are key to optimizing AIS implementation in the future.
CUSTOMER FOLLOW UP AND EDUCATION STRATEGY IN THE BYOND BSI DIGITAL APPLICATION MIGRATION PROCESS: A CASE STUDY AT BANK SYARIAH INDONESIA KC ASTANA ANYAR Ade Jamarudin; Ridwan Effendi; M. Rivaldo Putra
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Improving service quality, operational effectiveness, and competitiveness of financial institutions including in the context of Islamic banking is a strategic goal of digital transformation in the banking industry. Migrating Bank Syariah Indonesia (BSI) service applications from BSI Mobile to BYOND BSI is one form of real implementation of this transformation. This study examines the education and follow-up strategies applied to customers during the digital application migration process, focusing on a case study at BSI Astana Anyar Branch Office, Bandung. The method used is a descriptive qualitative approach through field observation. The results of the study indicate that an intensive communication strategy via WhatsApp messages and telephone, accompanied by technical guidance on the installation and activation of the BYOND BSI application, plays an important role in increasing customer understanding, convenience, and involvement. In addition, the availability of informative and responsive services helps build customer trust in the new digital service system. These findings conclude that the Islamic banking sector, which is adapting to advances in financial technology, can successfully adopt digital transformation if supported by a systematic follow-up strategy and a relevant educational approach.
ANALYSIS OF ACCOUNTING TREATMENT OF NON-HALAL FUNDS AT THE NATIONAL ZAKAT INSTITUTION DAARUT TAUHIID PEDULI Agustin, Savitri; Yulianti, Lina; Effendi, Ridwan
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8377

Abstract

The management of non-halal funds sourced from activities that are not in accordance with sharia principles is a crucial issue for the National Amil Zakat Institution (LAZNAS), because it risks reducing accountability and public trust. This study aims to analyze in depth the management mechanism and application of accounting treatment of non-halal funds at LAZNAS Daarut Tauhiid Peduli. The research approach used is qualitative with descriptive methods, where data is obtained through interviews, observations, and documentation studies. The results found that LAZNAS Daarut Tauhiid Peduli has implemented a strict management mechanism, including separation of funds from the beginning, internal classification as Sharia Prohibited funds (YDS), as well as a layered approval flow involving the Sharia Supervisory Board. The accounting treatment applied is in accordance with the principles of PSAK 409, where funds are recognized as liabilities, measured at nominal value, and presented and disclosed separately in the financial statements. It is concluded that the practice in this institution can be a model of accountable governance, although it is still faced with the obstacles of the lack of specific technical regulations and the complexity of internal procedures.
Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat (LAZ) di Kota Bandung Tahun 2019-2023 Dengan Metode Data Envelopment Analysis (DEA) Jannah, Sabila Robbani Raudhatul; Yulianti, Lina; Effendi, Ridwan
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6273

Abstract

Pengelolaan dana zakat yang efisien menjadi kunci bagi Lembaga Amil Zakat (LAZ) dalam memastikan bahwa dana yang terkumpul dapat tersalurkan secara optimal kepada mereka yang membutuhkan. Namun, dalam praktiknya, tidak semua lembaga zakat mampu mencapai efisiensi yang ideal. Penelitian ini bertujuan untuk mengukur tingkat efisiensi keuangan LAZ di Kota Bandung, mengidentifikasi faktor-faktor yang menyebabkan inefisiensi, serta menentukan lembaga mana yang dapat dijadikan contoh atau benchmark bagi lembaga lainnya. Metode yang digunakan adalah Data Envelopment Analysis (DEA) dengan dukungan analisis Slack Movement terhadap 25 unit pengamatan dari lima lembaga zakat selama periode 2019–2023. Hasilnya menunjukkan bahwa hanya sebagian unit yang berada pada kondisi efisien penuh, dengan skor tertinggi 1.000 dan terendah 0.206. Rumah Zakat Indonesia secara konsisten menunjukkan kinerja efisien di hampir seluruh tahun, sementara Panti Yatim Indonesia Al Fajr dan Semai Sinergi Umat mengalami inefisiensi berulang yang signifikan, terutama akibat tingginya beban biaya dan rendahnya output penghimpunan. Rumah Amal dan Al-Hilal menunjukkan efisiensi yang fluktuatif, dengan beberapa tahun mengalami inefisiensi ringan. Rekomendasi perbaikan meliputi pengurangan beban biaya pada variabel input tertentu dan peningkatan output distribusi untuk mencapai efisiensi optimal. Temuan ini menegaskan pentingnya manajemen keuangan yang efektif serta alokasi sumber daya yang tepat guna meningkatkan akuntabilitas dan produktivitas lembaga amil zakat dalam menjalankan fungsi sosial ekonomi secara berkelanjutan. Diharapkan hasil penelitian ini dapat menjadi masukan untuk pengambilan keputusan yang lebih strategis dalam pengelolaan zakat di masa mendatang.
PENGARUH PENERAPAN AKUNTANSI ZAKAT DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PENGELOLAAN ZAKAT PADA BAZNAS KABUPATEN AGAM Aini, Haniva Khuratul; Rd. Amar Muslih; Ridwan Effendi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9695

Abstract

This research is motivated by the importance of accountability and transparency in zakat management by zakat institutions. Although the potential for zakat in Indonesia is quite large, the level of public trust and participation in distributing zakat through official institutions is not optimal. This is partly influenced by the quality of financial reports presented by zakat management institutions. BAZNAS Agam Regency, as the official institution tasked with collecting and distributing zakat funds, is required to prepare quality financial reports in accordance with applicable zakat accounting standards. Therefore, the implementation of zakat accounting and internal control systems are important factors in improving the quality of zakat management financial reports. This study aims to analyze the extent of the influence of the implementation of zakat accounting and internal control systems on the quality of zakat management financial reports at BAZNAS Agam Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. Data were obtained by distributing questionnaires to respondents related to zakat management at BAZNAS Agam Regency. The collected data were analyzed using multiple linear regression analysis techniques with the help of statistics to determine the effect of independent variables on the dependent variable. The results of the study indicate that the implementation of zakat accounting and internal control systems significantly influence the quality of zakat management financial reports. Simultaneously, both variables contribute to the quality of financial reports with an Adjusted R Square of 0.422 or 42.2%, while the remaining 57.8% is influenced by other variables not examined in this study. These findings indicate that the implementation of good zakat accounting and an effective internal control system can improve the quality of financial reports in zakat institutions.
Deteksi Fraudulent Financial Reporting melalui Perspektif Fraud Pentagon: Studi pada Perusahaan Sektor Kesehatan di Daftar Efek Syariah Nasya Zahra; Lina Yulianti; Ridwan Effendi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8008

Abstract

This research is motivated by the rise in financial reporting fraud cases in the healthcare sector, which ranks fourth globally (12%), and the case of PT Indofarma Tbk in Indonesia. Based on the fraud pentagon theory, there are five elements that trigger fraud: pressure, opportunity, rationalization, capability, and arrogance. This study aims to analyze the influence of these five elements, both partially and simultaneously, on fraudulent financial reporting in healthcare companies listed on the Sharia Securities List (DES) for the 2022-2024 period. The independent variables are proxied by Return on Assets (ROA), Board Outages, total accrual to total assets, director change, and frequency of CEO's picture, while the dependent variable is proxied by financial statement restatements. The research method used is descriptive quantitative with a purposive sampling technique. Secondary data in the form of audited annual reports were analyzed using panel data logistic regression through EViews 14 software. The partial results of the study showed that ROA, board out, director’s change, and frequent of CEO’s picture had no significant effect, while total accrual to total asset (rationalization) had a significant negative effect on fraudulent financial reporting. Simultaneously, the five fraud pentagon variables had a significant effect with a coefficient of determination of 26.67%.
Pengaruh Pengendalian Internal dan Good Zakat Governance (GZG) Terhadap Akuntabilitas Keuangan di BAZNAS Kota Bandung Ninda Nabila Paujiah; Lina Yulianti; Ridwan Effendi
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 4 (2026): Oktober - Desember
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i4.2969

Abstract

Akuntabilitas keuangan merupakan aspek penting dalam pengelolaan zakat karena mencerminkan pertanggungjawaban lembaga kepada masyarakat. Akuntabilitas tersebut dapat dipengaruhi oleh efektivitas Pengendalian Internal dan penerapan Good Zakat Governance (GZG). Penelitian ini bertujuan menganalisis pengaruh Pengendalian Internal dan Good Zakat Governance (GZG) terhadap Akuntabilitas Keuangan di BAZNAS Kota Bandung, baik secara parsial maupun simultan, serta mengetahui kontribusi kedua variabel dalam menjelaskan variasi akuntabilitas keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 30 responden dengan menggunakan teknik sampling jenuh. Data yang terkumpul dianalisis menggunakan metode regresi linear berganda dengan bantuan perangkat lunak IBM SPSS Statistics. Pengujian dilakukan untuk mengetahui pengaruh masing-masing variabel independen dan pengaruh keduanya secara bersama-sama terhadap variabel dependen. Hasil penelitian menunjukkan bahwa Pengendalian Internal berpengaruh positif dan signifikan terhadap Akuntabilitas Keuangan, dengan nilai t hitung sebesar 3,124 dan signifikansi 0,004. Good Zakat Governance (GZG) juga berpengaruh positif dan signifikan, dengan nilai t hitung sebesar 2,196 dan signifikansi 0,037. Secara simultan, kedua variabel berpengaruh signifikan terhadap Akuntabilitas Keuangan, dengan nilai F hitung sebesar 20,018 dan signifikansi kurang dari 0,001. Nilai Adjusted R Square sebesar 0,567 menunjukkan bahwa Pengendalian Internal dan Good Zakat Governance (GZG) mampu menjelaskan 56,7% variasi Akuntabilitas Keuangan, sedangkan 43,3% sisanya dipengaruhi faktor lain di luar penelitian. Dengan demikian, penguatan pengendalian internal dan penerapan tata kelola zakat yang baik perlu diperhatikan untuk mendukung peningkatan akuntabilitas keuangan BAZNAS Kota Bandung.
Co-Authors Ade Jamarudin Agustin, Savitri Aini, Haniva Khuratul Jannah, Sabila Robbani Raudhatul Lina Yulianti Lina Yulianti Lina Yulianti M. Rivaldo Putra Mia Lasmi Wardiyah, Mia Lasmi Nasya Zahra Ninda Nabila Paujiah Rd. Amar Muslih Rinda Andayani