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All Journal International Journal of Magistravitae Management Journal of Community Engagement
Qimyatussa’adah, Qimyatussa’adah
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The Dynamics of Implementing Sharia Accounting Standards in Sharia Financial Institutions Qimyatussa’adah, Qimyatussa’adah; Ramadhani, Raihand
International Journal of Magistravitae Management Vol. 2 No. 2 (2024): International Journal of Magistravitae Management (IJOMM)
Publisher : Master of Management Department, Faculty of Economics and Business, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijomm.v2i2.35

Abstract

This study aims to explore the dynamics of implementing Sharia Accounting Standards (SAS) in Indonesian sharia-compliant financial institutions. A systematic literature review was conducted to examine publications related to SAS. The findings reveal that several factors influence adoption, including technical aspects such as differences in practitioners' understanding and expertise in Sharia accounting standards. Moreover, governance issues emerge due to diverse models of Sharia compliance governance across countries and disparities in the growth of the Islamic finance sector. Additionally, challenges related to adherence to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards, conflicts between multiple accounting frameworks, and the need for a unified accounting structure pose significant obstacles to the implementation of Sharia-based financial reporting standards in Islamic financial institutions. The study also identifies variations in SAS application across Islamic financial organizations. While some institutions demonstrate high compliance and seamless integration, others struggle to adopt and implement the standards. Challenges such as a lack of competent human resources, differences in standard interpretation, and the need for accounting system adjustments further complicate the implementation process. The study concludes that despite the various challenges in implementing Sharia Accounting Standards, strong regulatory support, enhanced education and training initiatives, and collaboration among Sharia financial institutions can mitigate these issues and improve the effectiveness of Sharia-compliant financial reporting in Indonesia.
Training for the use of cooperative applications in the Cooperative of the Republic of Indonesia (KP-RI) Mandiri Karangrejo Magetan Regency Pandowo, Hedi; Tohari, Hamim; Qimyatussa’adah, Qimyatussa’adah; Kusumaningrum, Dian; Sugiharto, Sugiharto
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.77

Abstract

The Cooperative of the Republic of Indonesia (KP-RI) Mandiri Karangrejo Magetan Regency has an important role in managing finances and providing economic benefits for its members consisting of Civil Servants (PNS) and government employees with work agreements. The problem in this cooperative is that it has difficulty in maintaining good financial accountability because of the limitations in the use of information technology, which is still being recorded manually using the Microsoft Excel application and has not followed adjustments to the new regulation, namely the Minister of Cooperative Regulation No. 4 of 2024 This program aims to improve cooperative financial accountability through the implementation of information technology in the form of appropriate cooperative applications or software. The methods used include training in the use of software or cooperative applications and mentoring in the application of the system. The expected results are increasing accuracy and transparency in the management of cooperative finances, reporting formats and accounting policies in accordance with Minister of Cooperative Regulation No. 4 of 2024 and will ultimately increase the confidence of members and operational efficiency of cooperatives. Conclusion From the community service activities carried out in this cooperative that the management is easier to manage cooperatives by applying cooperative applications that are able to process data quickly and accurately and in accordance with the format in the Minister of Cooperative Regulation No. 4 of 2024 so that the function of accuracy and transparency can be achieved. This is proven in the case of the completion of the reporting can be completed within 2 days where before using the Cooperative Application the annual report submission was delivered for more than 3 months from the specified time.
Early Investment Fraud Detection Training for Mother Community (Empowerment and Family Welfare Mobilization of Banjarejo Village) Qimyatussa’adah, Qimyatussa’adah; Ibrahim, Rosida; Esti Rahayu, Nika; Dwi Christanti, Yana; Pandowo, Hedi
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.78

Abstract

Fraudulent investment schemes have become increasingly common, particularly targeting individuals with low financial literacy, such as housewives who manage household finances but often lack financial education. This community-based training, conducted with the Banjarejo Village Empowerment and Family Welfaregroup, used real case examples, participatory learning, and visual media to facilitate early detection skills. The one-day training involved 20 participants and resulted in significant improvement in understanding red flags of fraudulent investments. Post-training evaluations showed 85% of participants could correctly identify indicators of illegal schemes, and 70% committed to disseminating the knowledge in their communities. This initiative highlights the strategic role of mothers in financial literacy dissemination. Community-focused, practical training is effective in reducing vulnerability to investment fraud.
Co-Authors Dian Kusumaningrum Dwi Christanti, Yana Esti Rahayu, Nika Hamim Tohari Ibrahim, Rosida Pandowo, Hedi Ramadhani, Raihand S. Sugiharto