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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis Prosiding Seminar Nasional Unimus
Rifqi Muhammad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Nursing Public Health

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Pengaruh Struktur Organisasi Terhadapkomunikasi dalam Tim Audit Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Some audit researchers suggest that high levels of audit team structure may encumber communication within audit teams by impeding information-gathering activities. Others suggest that structure benefits communication by coordinating controlling information flows. This study evaluated these arguments by examining the relationship between the structure of audit teams and selected communication variables (information overload, boundary spanning, satisfaction with supervision, and accuracy of information). Questionnaire data were gathered from auditors from local and national public accounting firms with 49 auditors responding processed. Only accuracy of information have significant relationship with organization struc¬ture and the others only have negative relationship. The implication is that the level of structure adopted by teams has both posi¬tive and negative effects on communica¬tion, with structured teams providing greater control over information overload but impairing satisfaction with supervision and the accuracy of information.This research support Rudolph and Walker (1998) research that find the negative rela¬tionship of audit team structure variable and communication within audit team variables (informa¬tion overload, boundary spanning, satisfaction with supervision, and accuracy of information) although the results are not all significant like their research.Keywords: organizational structure, audit structure, communication, audit teams
Persepsi User dan Preparer Laporan Keuangan Terhadap Pelaporan Sosial Perbankan Islam di Malaysia Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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An Islamic bank is a unique institution because they do not only focus on economic matters but also on their social roles to their society. However, their social roles might not be exposed extensively due to the lack of disclosures. Haniffa (2002) proposed Islamic Social Reporting as the alternative to fill this gap. Islamic Social Reporting is the process of identifying, providing, and communicating social and other relevant information in conformity with the spiritual need of Muslims decision makers in order to demonstrate accountability to God and community; to increase transparency of business activities toward Muslim Ummah; and to achieve Mardātillah (blessing from Allah). This study aims to investigate the users’ and preparers’ of financial statements of Islamic social reporting by Islamic banks in Malaysia since this country is in the forefront on the development of Islamic banking and finance. This study specifically examines the stakeholders' perceptions on two issues of Islamic Social Reporting: (a) the objectives of Islamic social reporting; and (b) the information that might be useful for the stakeholders and society. It involves some stakeholders such as Islamic banks' accountants, members of Sharī’ah Supervisory Board (SSB), Muslim accounting Academicians, and customers that are proxies by postgraduate students. This study adopts the questionnaire survey method to examine the perceptions of stakeholders. The study found that the stakeholders of Islamic banks in Malaysia have positive views on Islamic social reporting. This study may contribute to the improvement of Islamic banking reports and to increase the awareness of regulator and management of the social roles of Islamic banks particularly in Malaysia and widely practiced in the Islamic financial industry in the world. Keywords: Islamic banks, Islamic social reporting, Islamic accountability
Studi Evaluatif Terhadap Laporan Perbankan Syariah Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Islamic banking is the fastest-growing segment of world finance. Islamic Banks should ideally operate in accordance with the principles laid down by Islamic law (Shariah). One of the main sources to analyze and evaluate the activities of Islamic banks is annual report. Annual report is the way to disclose financial and non-financial performance of Islamic banks. This paper aims at elaborating the sources of development of Islamic banking reporting based on the AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) standards, alternatives of Islamic corporate reporting, and the accounting policies of Islamic banks in many countries. Secondly, this paper tries to formulate the components should be reported by Islamic banks in order to increase the degree of accountability. Thirdly, this paper also tries to evaluate the existing Islamic banking reporting components in order to measure the gap between expectations and realities. This study finds that Islamic banks do not have similarity in disclosing financial and non-financial activities and performances. However, this diversity model can be complementary one another towards ideal Islamic banking reporting. Keywords: Islamic bank, Islamic accounting, Islamic corporate report, Islamic accountability
STUDI KRITIS EXPOSURE DRAFT PSAK SYARIAH Rifqi Muhammad
Jurnal Aplikasi Bisnis Volume 7 Nomor 10, Januari 2007
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol7.iss10.art2

Abstract

Perkembangan lembaga keuangan syariah di Indonesia telah mendorong munculnya praktik-praktik akuntansi yang beragam. Ikatan Akuntan Indonesia merasa perlu untuk mengatur keeragaman penyusunan dan penyajian laporan keuangan di lemhaga-lembaga keuangan syariah tersebut dengan membuat standar. Oleh karena itu Dewan Standar Akuntansi Keuangan (DSAK) segera menyetujui Exposure Draft PSAK Syariah pada November 2006 yang disusun oleh Komite Akuntansi Syariah (KAS).Tulisan ini bertujuan untuk membahas dan mengevaluasi Exposure Draft (ED) PSAK Syariah. Kesimpulan yang bisa diambil dari kajian ini adalah bahwa ED PSAK Syariah belum sepenuhnya bisa mengakomodasi perkembangan lembaga-lembaga keuangan syariah di Indonesia.
Implementasi Good Corporate Governance pada Industri Perbankan Menuju Universal Banking Rifqi Muhammad
Jurnal Aplikasi Bisnis Volume 6 Nomor 9, September 2006
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol6.iss9.art3

Abstract

The economic globalization has given impact to national banks since the existence of foreign banks in Indonesia. Foreign banks have better performance than national banks because they have intemational standardization of quality assurance. National banks still have internal problems such as;the weaknesses of organization, the lack of quality of human resources, and technology.National banks must compete not just locally but globally. They should implement good corporate governance in order to face global competition. This paper will explain the ways to develop good corporate governance in banking industry and several efforts to be universal banking.
Peran Teknologi Yang Kurang Merata Serta Upaya Meningkatkan Fasilitas Sanitasi Air Bersih di Desa Leuwibatu. Edwin Tandira; Rifqi Muhammad; Rizki Fadillah; Safitri Jaya
Prosiding Seminar Nasional Unimus Vol 4 (2021): Inovasi Riset dan Pengabdian Masyarakat Post Pandemi Covid-19 Menuju Indonesia Tangguh
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Teknologi merupakan suatu hal yang tidak luput dengan seiring berkembangannya zaman,terlebih saat ini sudah memasuki era revolusi industri 4.0. Teknologi akan terus berkembang akan tetapiperkembangan teknologi yang belum merata di berbagai wilayah tentunya juga diiringi dengan fasilitasyang dibangun terutama mereka yang berada di daerah terpencil, seperti halnya yang terjadi pada desaLeuwibatu tepatnya Kampung Garung Bogor, Jawa Barat yang memiliki permasalahan penerapanteknologi yang belum merata pada daerah tersebut, banyak dari mereka masyarakat yang memiliki gawaiakan tetapi tak memiliki akses jaringan internet. Hal itu disebabkan oleh teknologi yang belum merataatau kesenjangan digital, kesenjangan digital tersebut juga dapat berdampak pada aspek pendidikan.Pembangunan fasilitas yang masih belum merata juga berakibat pada pemanfaatan sumber daya alamyang dimiliki oleh Desa Garung. Desa garung memiliki ketersediaan air yang cukup melimpah akan tetapisarana dan prasarana akses sanitasi air bersih yang kurang memadai sehingga belum memastikan aksessanitasi air bersih yang layak bagi masyarakat Kampung Garung. Dengan adanya Program PHP2D dapat membantu meningkatkan fasilitas sanitasi air yang kurang layak tersebut. Penelitian yang kamilakukan ini menggunakan metode kualitatif dengan teknik observasi partisipatif dengan hasil daripenelitian tersebut guna meningkatkan mutu pendidikan serta fasilitas air bersih. Kata Kunci : Teknologi, Pendidikan, Sanitasi Air Bersih
Co-Authors Edwin Tandira Rizki Fadillah Safitri Jaya