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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Akuntansi Indonesia E-Jurnal Akuntansi Universitas Udayana IJIBE (International Journal of Islamic Business Ethics) Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi dan Bisnis Indonesian Journal of Community Services The Indonesian Journal of Accounting Research
Kiryanto -
Fakultas Ekonomi Universitas Islam Sultan Agung, Semarang
Humanities Economics, Econometrics & Finance Social Sciences

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The Assistance in Household Financial Governance through the Maqashid Sharia Approach during the Covid-19 Pandemic Kiryanto Kiryanto; Provita Wijayanti; Indri Kartika; Muhammad Jafar Shodiq; Dista Amalia
Indonesian Journal of Community Services Vol 4, No 2 (2022): November 2022
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.4.2.169-175

Abstract

Pengabdian masyarakat ini bertujuan untuk memperkenalkan tatakelola keuangan rumah tangga dengan pendekatan maqosid sharia pada majelis Ta’lim Aisiyah Pucang Gading  Demak Jawa Tengah. Pelaksanaan kegiatan pengabdian melalui beberapa tahapan yaitu Observasi, penentuan target mitra, sosialisasi dan pendampingan secara offline dengan mematuhi protokol kesehatan Kelompok mitra dapat memahami dan menerapkan tata kelola keuangan Rumah tangga berdasarkan pendekatan maqosid sharia untuk penjagaan jiwa, agama, akal,keturunanan dan harta dalam skala priritas kebutuhan serta impian keluarga yaitu kebutuhan dzaruriyat,hajiyat dan tahsiniyat.Perencanaan keuangan berdasarkan Maqoshid Sharia yang dikemas dalam Islamic Financial Planning (IFP) harus hadir untuk menata ulang perencanaan keuangan individu maupun keluarga agar tetap sustainable di pandemi Covid-19. Memperkuat ketahanan keuangan keluarga kelompok Majelis Ta'lim di masa pandemi Covid 19 dengan optimalisasi penerapan maqosid sharia dan akuntansi keluarga.This community service aims to introduce household financial governance with Maqashid Sharia approach to Majelis Ta'lim Aisyiyah, Pucang Gading, Demak, Central Java. The implementation of these community service activities is through several stages, namely observation, determining target partners, socialization, and offline assistance by complying with the health protocols. Partner groups can understand and implement household financial governance based on Maqashid Sharia approach for the protection of life, religion, mind, offspring, and assets on a priority scale for family needs and dreams, namely dzaruriyat, hajiyat and tahsiniyat needs. The financial planning based on Maqashid Sharia packed in Islamic Financial Planning (IFP) should be present to rearrange individual and family financial planning to remain sustainable during the Covid-19 pandemic. Strengthening the financial resilience of Majelis Ta'lim family group during Covid-19 pandemic by optimizing the implementation of Maqashid Sharia and family accounting.
Analysis of The Role of The Independent Auditor on Reducing Time Lags in Financial Reporting and Earnings Management Kiryanto Kiryanto; Lisa Kartikasari; Anggi Gita Cahyani; Agus Triyani
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.182-190

Abstract

ABSTRACT This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful. Keywords: Auditor Quality, Audit Delay and Earnings Management
Co-Authors Agus Triyani Alfiana Rohmatika Anggi Gita Cahyani Ayu Ning Tyas Ayudia Hanung Diniar Chrisna Suhendi Dedi Rusdi, SE,MSi,Akt Dista Amalia Edy Suprianto Farikha Amilahaq Indri Kartika Lisa Kartikasari Luluk Muhimatul Ifada Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutoharoh Mutoharoh Nisa' Uzlifat Nashruah Provita Wijayanti Rahayu Nur Cahyaningtyas Sutapa Sutapa Villia Nikmatul Khasanah Zainal Alim Adiwijaya