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All Journal Among Makarti Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Ekonomi Islam Jurnal RAK (Riset Akuntansi Keuangan) Perisai : Islamic Banking and Finance Journal Amwaluna Jurnal Ekonomi dan Keuangan Syariah Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Wahyudi, Muhamad
Fakultas Ekonomi, Universitas Tidar
Economics, Econometrics & Finance Social Sciences

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Model Pengembangan Teori Islamic Corporate Governance Ujang Syahrul Mubarrok; Muhamad Wahyudi; Izzani Ulfi
Jurnal Ilmiah Ekonomi Islam Vol 6, No 1 (2020): JIEI, Vol. 06 No. 01, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.903 KB) | DOI: 10.29040/jiei.v6i1.794

Abstract

Corporate governance becomes an interesting discussion when financial crisis occurs caused by financial scandals in 1980. Since then, many corporate governance concepts have emerged, including the concept of Islamic corporate governance (ICG). However, ICG research is still limited to the discussion of methodology development science. This study attempts to explain the development model of Islamic corporate governance theory by using the literature review method. The result of this study indicates that the development model of Islamic corporate governance theory can use a non-modification model that comes from the teachings of Islam and non-modification model that combines various sources.
KINERJA KEUANGAN PEMERINTAH DAERAH DALAM ERA OTONOMI DAERAH (Studi Kasus Pemerintah Daerah Kota Magelang) Muhamad Wahyudi; Eva wulandari
Riset Akuntansi Keuangan Vol 2, No 2 (2017): RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v2i3.498

Abstract

Akuntabilitas Pemerintah Daerah ditunjukkan melalui pengelolaan anggaran daerah secara ekonomis, efisien dan efektif. Tujuan dari penelitian ini untuk mengetahui bagaimana kinerja dan kemampuan keuangan Pemerintah Kota Magelang dengan rasio keuangan dan analisisShare Growth. Data yang digunakan berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2012 sampai dengan 2016. Menggunakan metode studi kasus dan pendekatan deskriptif. Metode analisis yang digunakan adalah metode statistik deskriptif. Hasil penelitian menunjukkan bahwa kinerja keuangan daerah belum konsisten, dimana mengalami trend positif dan trend negatif. Kemandirian pemerintah dalam membiayai kegiatan pemerintahan, pembangunan dan pelayanan kepada masyarakat masih kurang.
FORMALITAS FIKIH DALAM PENERAPAN AKUNTANSI SYARIAH ALIRAN PRAGMATIS Chaidir Iswanaji; Muhamad Wahyudi
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.467 KB) | DOI: 10.18202/jamal.2017.12.7075

Abstract

Abstrak: Formalitas Fikih dalam Penerapan Akuntansi Syariah Aliran Pragmatis. Penelitian ini bertujuan untuk mengulas unsur fikih dalam akad transaksi-transaksi syariah. Metode yang digunakan adalah deskriptif kualitatif dengan menekankan evaluasi dan kesadaran teknis atas jawaban informan. Hasil penelitian menunjukkan bahwa sebagian akad transaksi syariah belum sepenuhnya menampilkan unsur landasan fikih. Para pelaku akad cenderung mengandalkan akal konvensional yang berorientasi keduniawian tanpa mengindahkan urusan akhirat. Hal ini disebabkan karena akuntansi syariah pragmatis mengutamakan adaptasi akuntansi konvensional, mulai dari konsep dasar sampai bentuk praktik, sehingga belum sesuai dengan nilai-nilai Islam. Abstract: The Formalities of Fiqh in the Application of Sharia Accounting Pragmatic Perspective. This study aims to review the elements of fiqh in the contracts of Islamic transactions. The method used is descriptive qualitative by emphasizing evaluation and technical awareness of informants answer. This research finds that some of the contracts of sharia transaction have not fully show the element of fiqh base. The actors of the contract tend to rely on world-oriented conventional wisdom without regard to the matter of the afterlife. This is because pragmatic Islamic accounting prioritizes conventional accounting adaptation, from the basic concept to the practice, so it is not corresponding with Islamic values.
Optimization the Role of Shariah Supervisory Board for Shariah Governance in Islamic Banking Izzani Ulfi; Ujang Syahrul Mubarrok; Muhamad Wahyudi
Perisai : Islamic Banking and Finance Journal Vol 4 No 1 (2020): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v4i1.515

Abstract

Many studies show that one of the biggest challenges in Islamic banking is related to lack of proper and effective Shariah governance. By focusing on the role of Shariah Supervisory Board (SSB), this paper attempts to extract some keys on how to achieve better performance and development of Islamic banking industry by reviewing previous studies. This study was done by using literature review approach. This study concludes that increasing the size of SSB, improving higher skills and competences of SSB members, keeping the independency of SSB member as well as the need of Central Shariah Board (CSB) and shariah auditor would affect to better performance of Islamic banking.
UNRAVELING HAFAS FURQANI’S THOUGHT ABOUT THE METHODOLOGY OF ISLAMIC ECONOMICS Ujang Syahrul Mubarrok; Muhamad Wahyudi; Izzani Ulfi
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 2 (2021)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.883 KB) | DOI: 10.29313/amwaluna.v5i2.5884

Abstract

The methodology is important in developing Islamic economics. According to Hafas Furqani, the methodology is still general and has weaknesses, though several studies have classified it into several approaches. Therefore, this study aims to describe Hafas Furqani's thoughts regarding the methodology of Islamic economics in various journals. The method employed a literature review, primarily articles and books written by Hafas Furqani as well as another relevant sources. Subsequently, the results indicated that the development model of this methodology shows the process of preparing a structured economics building and birthing a theory derived from Islamic epistemology. Hafas Furqani stated that Islamic economics can become a new discipline, providing it has a clear subject matter, methodology to appraise theory, systematic accumulation of theory, and a well-organized body of knowledge.
EFEKTIFITAS PENGELOLAAN KEUANGAN DESA (STUDI KASUS DI DESA PURWODADI KECAMATAN TEGALREJO KABUPATEN MAGELANG) Nuwun Priyono; Muhamad Wahyudi; Whinarko Juli Prijanto
Among Makarti Vol 11, No 2 (2018): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v11i2.172

Abstract

AbstractAccording to UU Number 6 of 2014 concerning Villages, villages have received sources of income from the State Budget. There is a need to research the HR in managing village finance and various other things that are obstacles. The objectives of this study are: 1) Analyzing the effectiveness of village financial management in Purwodadi Village, Tegalrejo Subdistrict, Magelang District, 2) Analyzing and reviewing village financial management mechanisms in Purwodadi Village, Tegalrejo Subdistrict, Magelang District, 3) Knowing the development of financial performance in Purwodadi Village, Tegalrejo District, Magelang and 4) Knowing the efforts made in dealing with the constraints of village financial management in Purwodadi, Tegalrejo Subdistrict, Magelang Regency. The output of this study is expected to produce texts sent to national journals and materials that can be used as enrichment of teaching materials in public sector accounting courses. The data used in this study are primary and secondary data, which will be taken through interviews, questionnaires and observations. Balance sheet report data and APBDes realization report data come from the Purwodadi Village Government, Tegalrejo Subdistrict, Magelang Regency This study uses time series data, namely data from 2015 and 2016. This study will be analyzed using descriptive statistical analysis. By looking at the effectiveness ratio of financial management and measuring village financial performance. The results showed that: 1) based on the APBDes realization report in 2015-2017 village financial management showed an average of 100% which means effective, 2) the development of village financial performance seen from the realization of the APBDes always increasing from 2015-2017, 3) Purwodadi Village's financial management mechanism includes several stages, namely: planning, implementation, administration and reporting and accountability, 4) several efforts have been made by the Purwodadi Village Government in overcoming obstacles and obstacles in managing village finances. Keywords: Efektivitas, Pengelolaan, Keuangan Desa, APBDes
EFEKTIFITAS PENGELOLAAN KEUANGAN DESA (STUDI KASUS DI DESA PURWODADI KECAMATAN TEGALREJO KABUPATEN MAGELANG) Nuwun Priyono; Muhamad Wahyudi; Whinarko Juli Prijanto
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1245.089 KB) | DOI: 10.52353/senama.v1i1.235

Abstract

Dengan lahirnya UU Nomor 6 Tahun 2014 tentang Desa menjadikan desa-desa menerima sumber pendapatan dari APBN. Adanya keterbatatasan SDM dalam pengelolaan keuangan desa dan berbagai hal lain yang menjadi kendala diperlukan penelitian. Tujuan penelitian ini: 1) Menganalisis seberapa besar efektivitas pengelolaan keuangan desa di Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang, 2) Menganalisis dan mengkaji mekanisme pengelolaan keuangan desa di Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang, 3) Mengetahui perkembangan kinerja keuangan Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang dan 4) Mengetahui upaya-upaya yang dilakukan dalam menghadapi kendala pengelolaan keuangan desa di Purwodadi Kecamatan Tegalrejo Kabupaten Magelang. Luaran penelitian ini diharapkan dapat menghasilkan naskah yang dikirim pada jurnal nasional dan materi yang dapat digunakan sebagai pengayaan bahan ajar pada mata kuliah akuntansi sektor publik.Data yang digunakan dalam penelitian ini adalah data primer dan  sekunder, yang akan diambil melalui wawancara, kuesioner dan observasi. Data laporan neraca dan data laporan realisasi APBDes berasal dari Pemerintah Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang Penelitian ini menggunakan data  time series yaitu data tahun 2015 dan 2016. Penelitian ini akan dianalisis dengan menggunakan analisis statistic deskriptif. Dengan melihat rasio efektivitas pengelolaan keuangan dan pengukuran kinerja keuangan desa.Hasil penelitian menunjukkan bahwa: 1) berdasarkan laporan realisasi APBDes Tahun 2015-2017 pengelolaan keuangan desa rata-rata menunjukan angka 100 % yang berarti efektif, 2) perkembangan kinerja keuangan desa dilihat dari realisasi APBDes selalu mengalami peningkatan dari Tahun 2015-2017, 3) Mekanisme pengelolaan keuangan Desa Purwodadi meliputi beberapa tahap yaitu: perencanaan, pelaksanaan, penatausahaan dan pelaporan serta pertanggugjawaban, 4) beberapa upaya sudah dilakukan oleh Pemerintah Desa Purwodadi dalam mengatasi kendala dan hambatan dalam pengelolaan keuangan desa.
Co-Authors Chaidir Iswanaji Eva Wulandari Izzani Ulfi Izzani Ulfi Nuwun Priyono Ujang Syahrul Mubarrok Whinarko Juli Prijanto Whinarko Juli Prijanto