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PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SHARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Septyan, Krisno; Julianto, Wisnu
NISBAH: JURNAL PERBANKAN SYARIAH Vol 4, No 2 (2018): Jurnal Nisbah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (26.401 KB) | DOI: 10.30997/jn.v4i2.1494

Abstract

Penelitian ini bertujuan untuk memberikan tambahan item pengungkapan berdasarkan maqashid syariah (pendekatan pada hifzun Nasb). Metode yang digunakan adalah kualitatif dengan paradigm kritis berdasarkan pandangan Islam dan paradigm spiritualis. Hasilnya menunjukan bank umum syariah di Indonesia lebih banyak mengungkapakan kegiatan yang berkaitan dengan direct stakeholder dibandingkan dengan indirect stakeholder. Bahkan stakeholder baru (keluarga) memiliki persentase paling kecil dibanding stakeholder lainnya. Temuan lainnya mengenai kebijakan kesejahteraan terkait dengan stakeholder ini malah menjadi kesejahteraan untuk stakeholder lainnya.
REFORMULASI INDEKS PENGUNGKAPAN ENTITAS SYARIAH DAN KEUNIKAN BERAGAM KEBIJAKAN NILAI SYARIAH DI BEBERAPA NEGARA Septyan, Krisno
Jurnal Equity Vol 19, No 2 (2016): Juli-Desember 2016
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.838 KB) | DOI: 10.34209/.v19i2.478

Abstract

This research’s aim is to giving the altervative disclosure index for shariah company.Researcher’s used shariah enterprise theory to make a new disclosure index, the first step is combine among disclsoure index are AAOIFI Index, Islamicity disclsore index and Islamic Social Reporting, then eliminate a few point form those index based on shariah etics, academic’s perspective and regulation in some countries. In other side, researcher’s used content analysis method in six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and UK. Result is a make new disclosure index that showing the God is a highest stakeholder in company, care about all stakeholder such as employee, nature, duafa etc. While, content analysis’ result shows new found things related unique policy in each company in some countries.
Keseimbangan Bahasan Fiqih Muamalah Dan Akuntansi Syariah Bagi Siswa SMK N 20 Jakarta Septyan, Krisno; Julianto, Wisnu
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 2, No 2 (2018)
Publisher : LPPM ITATS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.555 KB) | DOI: 10.31284/j.jpp-iptek.2018.v2i2.427

Abstract

Sekolah kejuruan diprogramkan oleh pemerintah untuk mencetak lulusan yang siap kerja, namun tujuan tersebut tidak hanya beriorientasi pada akhir tapi juga proses. Fiqih mumalah hadir untuk menjembatani hal tersebut dimana lulusan dapat menerapkan kerja dengan hasil gaji yang penuh berkah karena memiliki nuasa etika ketika meraih hasil tersebut. Selain itu fiqih muamalah juga dapat diterapkan dalam aktifitas sehari-hari. Pelaksanaan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman proses transaksi yang tidak bertentangan degngan prinsip syariah. Selain itu program ini juga menunjang penelitian yang telah dilaksanakan. Metode pelaksanaan program ini adalah memberikan materi fiqih mumalah dan materi laporan keuangan syariah yang dapat dikaitkan dengan kehidupan sehari-hari, kemudian dilanjutkan dengan sesi tanya jawab. Hasil dari program ini adalah mahasiswa mendapat pemahaman transaksi yang tidak bertentangan dengan syariah dan melihat antusias siswa terhadap kesadaran bermuamalah di masyarakat cukup besar, hal ini bisa mendorong capaian pembelajaran jurusan yaitu bertaqwa kepada Tuhan.
PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SHARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Septyan, Krisno
Accounting Global Journal Vol 3, No 2 (2019): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.824 KB) | DOI: 10.24176/agj.v3i2.2729

Abstract

This research is aims to add of disclosure item based on maqashid shariah ( hifzun Nasb Approach). This reseeach used qualitative method with cristism paradigm based on islam perspective and spiritualism paradigm. Result shows that Islamic bank  in Indonesia has more disclose about direct stakeholder than indirect stakeholder. Even that new stakeholder (family) has a little more on disclosure percentage than others stakeholders. Another finding is transfer welfare policy for another stakeholder which should for this new stakeholder
MODEL PENGEMBANGAN KOMPETENSI SUMBER DAYA INSANI (SDI) PADA BANK SYARIAH Min Fadlillah, Alnisa -; Septyan, Krisno
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 3 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

The purpose of this study is to determine the development of human resource competencies in Islamic banking as well as a design model that provides an overview in formulating recommendations for developing SDI competencies due to problems that have occurred in Islamic banking in recent decades that caused by low level competency of human resources. This also driven by the lacking of availability human resources in the field of sharia. So this research is focused on understanding how the development of human resource competencies in accordance with Islamic sharia values. This study uses a qualitative method by interviews with informants consist of employees, former employees, and customers of Islamic banking. The results of this study also reveal that the Celestial Management theory by Riawan Amin which consists of three principles such as worship, wealth, and warefare that appropriate to be applied as a guide in sharia business values. Keywords : Model of competency development, Competence, Human Resources, Islamic banks
Model Pembelajaran Syariah di Jurusan Akuntansi Krisno Septyan; Wisnu Julianto
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 6 No 1 (2018): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ Indexed)
Publisher : Faculty of Economics, State University of Jakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.832 KB) | DOI: 10.21009/JPEB.006.1.2

Abstract

This research is aim to propose practically in Islamic accounting teaching to input fiqih muamalah and accountig are balanced. This research method is used critical Islamic accounting teaching based on prime of law source of Islam. This research shows that students and graduates have risks if department of accounting has no teach fiqih muamalah and department of acccounting will be achieved learning outcome for students and graduates if fiqih muamalah became part of teaching in Islamic accounting. We offer several ways to apply fiqih muamalah be a part in Islamic accounting teaching are (1) fiqih and accounting should be balance, (2) make two course accounting teaching like as intermediate accounting (Islamic accounting part 1 and part 2), (3) removing similliar discussion in Islamic accounting with financial accounting and (4) lecture make a literature about fiqih muamalah for student to independently studying. Keywords: Fiqih muamalah; Islamic accounting; Teaching
Model Laboratorium Akuntansi Terintegrasi Untuk Perguruan Tinggi Krisno Septyan
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.629 KB)

Abstract

This research is focused to designing of simulation accounting laboratory based on integrated computerization. This research used qualitative method descriptive, data’s got by literature review, based on experience of researcher, interviewing to user and observation to college’s needs. This laboratory will build to connect between theory and practice . Result of this designing laboratory is showing a few benefits are students know all about they will work view in industries, both situation of work and view of working place. Another output of this laboratory are increasing communication skill, working underpressure and decision making by team work or independently.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE Irfansyah Irfansyah; Husnah Nur Laela Ermaya; Krisno Septyan
EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1473.59 KB) | DOI: 10.32493/eaj.v1i2.y2018.p87-94

Abstract

This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.
Pendirian Multifinance Syariah (Ahd Multifinance) Sebagai Upaya Peningkatan Pembiayaan dengan Skema Syariah (Telaah Aspek Keuangan) Wisnu Julianto; Krisno Septyan
Islamadina : Jurnal Pemikiran Islam ISLAMADINA, Volume 20, No. 1, Maret 2019
Publisher : Universitas Muhammadiyah Purwokerto (UMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1159.132 KB) | DOI: 10.30595/islamadina.v0i0.3944

Abstract

Penelitian ini membahas mengenai perencanaan bisnis (business plan) perusahaan pembiayaan (multifinance) yang berlandaskan prinsip syariah dalam penerapan bisnisnya, khususnya mengenai perencanaan keuangan. Untuk menilai kelayakan dari bisnis ini disusun proyeksi pendapatan, biaya beban, arus kas dan neraca untuk lima tahun kedepan. Pengujian kelayakan bisnis ini juga didukung dengan metode Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), Discounted Payback Period (DPP) dan Sensitivity Analysis.
PELATIHAN AKUNTANSI BERBASIS ANDROID SEBAGAI UPAYA PENGEMBANGAN KOMPETENSI PERAJIN DODOL DI DESA BOJONGGEDE, KABUPATEN BOGOR Alnisa Min Fadlillah; Krisno Septyan; Devi Suprasti
SABDAMAS Vol 1 No 1 (2019): SABDAMAS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (882.423 KB)

Abstract

Kompetensi merupakan hal terpenting yang membedakan satu individu dengan individu lainnya. Seorang pelaku bisnis wajib terus mengembangkan kompetensinya agar dapat unggul dalam bersaing. Kegiatan pengabdian ini bertujuan meningkatkan dan mengembangan kompetensi para UMKM, khususnya para perajin dan pedagang dodol di Desa Bojong Gede, Kabupaten Bogor, Jawa Barat. Berdasarkan analisis kondisi yang terdapat di Desa Bojong Gede, terindentifikasi rendahnya kompetensi para pelaku UMKM dalam membuat laporan keuangan, padahal laporan keuangan sangat diperlukan bagi mereka untuk mendapatkan permodalan bagi pengembangan bisnis mereka. Kegiatan pengabdian yang diberikan berupa sosialisasi dan pelatihan penggunaan aplikasi akuntansi berbasis android, Zahir Simply. Aplikasi ini berguna untuk mempercepat pencatatan keuangan dan bisnis dengan sangat sederhana. Kegiatan dilakukan selama satu bulan, mulai dari survei, wawancara, kegiatan, evaluasi hingga pelaporan akhir. Hasil kegiatan ini menunjukkan bahwa para perajin dan pedagang dodol mampu mengatur arus kas, mengatur pengeluaran, mengatur pemasukan, serta membuat laporan keuangan yang berupa laporan laba/rugi. Selanjutnya, diharapkan kegiatan ini juga dapat diteruskan kepada para pelaku UMKM lainnya.