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All Journal Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Sahmiyya: Jurnal Ekonomi dan Bisnis Journal of Islamic Economics and Finance
Ahmad Syukron Ulinnuha
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan, Indonesia
Economics, Econometrics & Finance Education Environmental Science Nursing Social Sciences

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Leverage, Kepemilikan Publik dan Opini Audit Report Lag Marlina Putri; Abdallah Rabiu Mohammed Raibu; Ahmad Syukron Ulinnuha
Journal Of Islamic Economics And Finance Vol 4 No 2 (2024): Vol.4 No.2 (2024)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v4i2.9174

Abstract

The purpose of this study was to analyze the factors that influence the delay in audit reports to companies listed on the Indonesia Stock Exchange. The factors studied in this study are leverage, public ownership and audit opinion as independent variables, while audit report lag as the dependent variable. The population in this study is a manufacturing company in the consumer goods sub-sector listed on the Indonesia Stock Exchange. By using purposive sampling motede, obtained as many as 8 companies. The type of data in this study is secondary data in the form of financial statements, and the analysis method uses multiple linear regression analysis and SPSS Version 25 tools. The results of this study indicate that leverage has a significant effect on audit report lag. While public ownership and audit opinion have no effect on audit report lag.
Tinjauan Fikih Muamalah Dalam Akad Gadai Ahmad Syukron Ulinnuha; Fitri Kurniawati
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 3, No 1 Mei 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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Abstract

In the form of debts and receivables, Islamic law allows the lender to request items of financial value as collateral for the loan given to the debt recipient to maintain the trust of the debtor in the debt recipient, or what is commonly referred to as a pawn. This research uses a literature study method. with data obtained from collecting journal articles, books, scientific works, and so on that have related problems. The data that has been obtained is then analyzed using descriptive analysis methods. The results of the research are that pawn contracts (rahn) are permitted in Islamic law (fiqh) and sharia economic law, if the contracts used do not contain usury, gharar and maisi. Instead, it uses rahn and ijarah contracts which are in accordance with sharia principles. Based on the legal review above, it can be said that pawning in Islam is permitted and not prohibited in Islam. The legal basis is found in the Al-Qur'an, Hadith and Ijma
Pemberdayaan Masyarakat Melalui Program Sodaqoh Sampah Ekoteologi dan Pertanahan Desa Karangsari Kecamatan Karanganyar Khusnul Chotimah; Ahmad Syukron Ulinnuha; Dewi Risma Dwi Umayani; Lia Sofiatun Nisa; Iqvinna Camilla Rizky; Arif Rusda Dimaski; Fibiana Aulia Rahma; Irza Aulia Harida; Nur Syifa Azzahro; Aulia Syaifa Putri; Muhammad Faiz Ubaidillah; Selly Yunanda; Wilda Yulia Rusyida
Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Vol. 7 No. 1 (2026): JPMD
Publisher : IAIFA Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/jpmd.v7i1.3031

Abstract

The waste problem in Karangsari Village is still an important issue because there is no structured management system and there are still traditional practices such as burning and dumping waste in the open. To answer this challenge, Thematic PKM 63 Group 11 students implemented an ecology-based waste sodaqoh program as a strategy to strengthen environmental awareness based on religious values. This approach interprets waste management as part of human worship and spiritual responsibility as caliphs on earth. This service research uses a qualitative descriptive method with a participatory approach through three stages, namely socialization, education and implementation. Students were directly involved in mapping initial conditions, ecological counseling, assistance in sorting waste, and establishing a waste sodaqoh post as a center for collecting inorganic waste. The results of these activities show a significant increase in community knowledge and participation in waste management. An ecotheological approach makes it easier for people to accept programs, because it is in line with the religious values they believe in. People are starting to get used to sorting waste, reducing burning, and understanding that protecting the environment is part of their faith. This program also encourages the formation of a new culture that integrates religious values and ecological action, so that it has the potential to become a model for sustainable environmental empowerment in other villages.
Co-Authors Abdallah Rabiu Mohammed Raibu Arif Rusda Dimaski Aulia Syaifa Putri Dewi Risma Dwi Umayani Fibiana Aulia Rahma Fitri Kurniawati Iqvinna Camilla Rizky Irza Aulia Harida Khusnul Chotimah Lia Sofiatun Nisa Marlina Putri Muhammad Faiz Ubaidillah Nur Syifa Azzahro Selly Yunanda Wilda Yulia Rusyida