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Umi Suswati Risnaeni
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Muhasabatuna: Jurnal Akuntansi Syariah
Published by Institut Agama Islam Syarifuddin Wonorejo Lumajang
ISSN : 27744388     EISSN : 27748855     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
MUHASABATUNA: Jurnal Akuntansi Syariah is a peer-reviewed and open-access platform that focuses on Accounting and Islamic Financial. The aim of MUHASABATUNA is to be an authoritative source of information on it’s focused. The scope of MUHASABATUNA are but strictly limited to: Syariah Accounting; Syariah Banking; Management Zakat, Infaq, Shodaqoh, and Waqf; Islamic Business Management; Syariah Insurance;
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2023): Juny" : 6 Documents clear
The The Existence of Sharia Financial Institutions in The Muslim Minority in Yala Province, Thailand: english sinurat, Nuriyani Devi; Rahmayati
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i1.2288

Abstract

The sharia financial system is a system that adheres to the Al-Quran and Hadith. Statistical data show that Southeast Asia has become one of the centers for the development of the global Islamic finance industry including Indonesia, Malaysia, Brunei Darussalam, Singapore, Thailand and the Philippines. Therefore the purpose of this study is to find out in depth about the existence of Islamic financial institutions in the Yala province of Thailand. Utilizing a qualitative approach, or research to identify aspects or characteristics of social impacts that cannot be measured, explained, or defined using a qualitative approach, is the strategy used, with data collection techniques using observation and questionnaire techniques. The conclusion is that there is an influence of the Muslim minority on the development of Islamic financial institutions in the Yala province of Thailand, even though people are starting to become aware of using Islamic financial institutions in banking transactions.
Relationship of Third Party Funds and Financing on The Profitability of Islamic Banks in Indonesia For The 2017-2021 Period: English Kaban, Putri Rona Wulandari Br; Pohan, Selamat
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i1.2293

Abstract

The purpose of this research is to find out and analyze the relationship between third party funds (DPK) and financing on the profitability of Islamic banks in Indonesia. The type of research in this paper is quantitative research and the data used is a type of secondary data. The population used in this study is the financial statements of Islamic commercial banks in Indonesia published by the Financial Services Authority (OJK). Data analysis techniques with descriptive tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, correlation coefficient tests and coefficient of determination tests (R2). Processing of data using the SPSS program version 22.0. The results of this study are third party funds (DPK) have a negative relationship to the profitability of Islamic banks in Indonesia, which is -0.737 or -73.7%, while financing has a strong positive relationship to the profitability of Islamic banks in Indonesia, which is equal to 0.750 or 75%. , as well as third party funds (DPK) and financing have a strong positive relationship to the profitability of Islamic banks in Indonesia, which is equal to 0.761 or 76.1%.
Literature Study of Halal UMKM Industry Development Model in Trang, Southern Thailand: English Sohibul Wafa Fadlan Zamil; Rahmayati
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i1.2295

Abstract

The development of the halal industry sector will continue to compete again with the involvement of the Islamic banking and Islamic finance sectors. This study aims to examine the roles of the Islamic banking and Islamic finance sectors in developing halal food and SMEs in Trang, southern Thailand. This study uses a descriptive qualitative approach to literature studies. Based on the results of the research, it can be seen that Islamic banking has a role not only in financing that is free from usury or interest, gambling and uncertainty, but also in all stages of the halal value chain or stages of the production process. Islamic banking has an important role in developing and improving the halal food industry sector which goes through three stages of halal integrity. The first stage is the halal process, the second is logistics and the third is halal verification.
The Effect of Financial Literacy and Self-Control on Students' Consumptive Behavior: English Sri Darmawati, Lusi Endang; Ruski, Ruski; Jannah, Raudatul; Jailani, Ahmad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i1.2344

Abstract

Consumptive behavior is a negative thing that needs to be avoided, especially in students or students. Therefore, good financial literacy and self-control are needed. In this study, the author aims to determine the effect of financial literacy and self-control on students' consumptive behavior. The research method used is quantitative method. Data collection techniques are carried out by distributing questionnaires, observations and documentation. Data analysis techniques are carried out by testing the validity and reliability of instruments, classical assumption tests and hypothesis tests with t tests and f tests. The results of this study show that financial literacy has a partial effect on students' consumptive behavior. Furthermore, self-control has a partial effect on students' consumptive behavior. And at the same time, financial literacy and self-control have a significant effect on students' consumptive behavior. Thus, students who have good financial literacy and self-control will be better able to control consumptive behavior that has a negative impact.
The Effect of Bankruptcy, Fraud, and Financial Stability on Audit Delay of Indonesian Islamic Banks Listed in Financial Services Authority From 2016-2019: English Rizki, Luqman Aulia; Sulhani
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i1.2351

Abstract

The gap of time between the financial report date and audited financial report date shows the time of audit done by the independent auditor, is known as audit delay. The longer the audit delay is finished, the more significant it will affect the decision making because it is one of the most factor that has large contribution in the movement of IHSG. The aim of this study is to find out whether there is or there is not a relationship between Islamic banks reporting delay to the financial determinants of bankruptcy which will be represented with z-score or Altman’s model, fraud which will be presented with M-score or Beneish’s model, and financial stability with ACHANGE as the proxy. The data used are secondary data from annual financial reports of Islamic banks in Indonesia submitted in official website of FSA or their own website, and processed using STATA application. Forty-eight samples used in this research. The result shows that the audit delay of Islamic banks in Indonesia is not affected by either bankruptcy or fraud. Meanwhile, the audit delay of Islamic banks in Indonesia is proven to be quite affected by financial stability.
Implementation Marketing Plan For Mining Contractor Service Company In Indonesia: English Septiani, Jelita; Kustiawan, Unggul
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i1.2354

Abstract

Mining contractor service business in Indonesia is still one of the businesses that is quite competitive. The ministry of energy and mineral resources ( ESDM) notes that production in Indonesia is increasing every year. Indonesia’s coal production will increase from 2020-2021 to reach 7,2 %, based on the increase in the value of this coal production. PT. ANP, our company is very confident that our mining services business will grow. Of course, to be a better company than our competitors, our company must be able to provide added value to our customers in order to meet the needs of our customers. To be able to survive in the long term in the mining services business, our company will carry out a marketing strategy by starting our business by working with companies that are georgraphically established, owners, and mining areas that are not categorized as difficult access and high risk. Our company is also a mining contractor service company with  a medium-scale level that produces coal between 50,000-200,000 tons per month, this is also one of the advantages for our customers to choose us as partners because in medium-scale companies our rate are cheaper. Method is using STP and Marketing Mix ( NICE and 7 P ) strategies. This analysis can help mining contractor service companies in Indonesia use their marketing strategy.

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