Grandis Imama Hendra, S.E.I., M.Sc (Acc).
Pusat Studi Akuntansi dan Audit Syariah untuk UKM
Biografi
Peneliti LPPM Tazkia
7
Penelitian
2
Pengabdian Masyarakat
Penelitian
Tanggal Publikasi: 27 Mar 2024
Pengaruh Akuntabilitas, Transparansi, Dan Pemanfaatan Teknologi Informasi Terhadap Minat Bayar Zakat Penghasilan Masyarakat Pekanbaru
Penelitian ini bertujuan untuk menyelidiki Pengaruh Akuntabilitas, Transparanasi, dan Teknologi Informasi terhadap minat masyarakat untuk membayar zakat penghasilan, dengan fokus kepada kelompok generasi X dan Y yang ada di Pekanbaru. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan kuesioner sebagai alat teknik pengumpulan data. Dengan menggunakan pemodelan persamaan structural equation modeling (SEM) dengan SmartPls 3 perangkat lunak digunakan untuk menganalisis data. Penelitian ini mengumpulkan data primer dari responden Generasi X dan Y yang sudah memenuhi persyaratan untuk membayar zakat penghasilan. Sampel dalam penelitian ini menghasilkan 255 responden. Penelitian ini menemukan bahwa variabel Akuntabilitas, Transparansi, dan Pemanfaatan Teknologi Informasi memiliki pengaruh yang signifikan positif terhadap minat masyarakat Pekanbaru membayar zakat penghasilan. Hasil ini memberikan sebuah pemahaman mendalam tentang faktor-faktor yang memengaruhi keputusan pembayaran zakat dalam konteks ini. Hasil dari penelitian ini memberikan pandangan yang berharga bagi lembaga amil zakat untuk bisa merancang strategi yang lebih baik lagi agar minat masyarakat utuk membayar zakat meningkat.
Penelitian
Tanggal Publikasi: 1 Jun 2024
Pengaruh Transparansi dan Kualitas Pelayanan Terhadap Keputusan Muzakki Membayar Zakat di BAZNAS Kabupaten Kepualauan Meranti
This study aims to identify how Transparency and Service Quality influence Muzakki's decisions to pay Zakat at Baznas Kabupaten Kepulauan Meranti. Data in this study is processed using quantitative analysis through the partial least square (PLS) approach in the Structural Equation Model (SEM), utilizing the statistical software SmartPLS 3.0. The data collection instrument was a Likert scale questionnaire. The research sample was taken using non probability sampling method, with purposive sampling technique, resulting in 150 respondents from Muzakki in Kabupaten Kepulauan Meranti.The results of this study indicate that the transparency towards Muzakki's decision to pay zakat on the path coefficients with the original sample value of 0.129 means it has a positive effect with the t-statistic value obtained of 1.278 with a p-values value of 0.202 which is greater than 0.05, thus having a non-significant effect. The service quality variable has a positive and significant effect on Muzakki's decision to pay Zakat at Baznas Kabupaten Kepulauan Meranti. The transparency and service quality variables together have a simultaneous influence on Muzakki's decision to pay Zakat by 47%, while the remaining 53% is explained by other external variables not investigated in this study.
Pengabdian
Tanggal Publikasi: 2 Feb 2024
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PESANTREN DENGAN APLIKASI SANTRI
Laporan ini bertujuan untuk meningkatkan literasi tentang pedoman laporan keuangan pesantren; memberikan pelatihan penggunaan aplikasi SANTRI, dan mendampingi pesantren dalam penyusunan laporan keuangan sesuai standar PSAK yang berlaku. Kegiatan pendampingan dilakukan selama enam bulan dengan melibatkan pesantren di Bogor dan Tangerang, dan memilih lima pesantren yang memiliki komitmen yang tinggi untuk program penyusunan laporan keuangan. Kegiatan diselenggarakan dalam bentuk webinar/workshop tentang Pedoman Akuntansi Pesantren, pelatihan aplikasi SANTRI untuk admin pesantren, dan kegiatan pendampingan implementasi aplikasi SANTRI pada pesantren terpilih. Dari kegiatan webinar/workshop Pedoman Akuntansi Pesantren terlihat peningkatan pemahaman peserta tentang akuntansi pesantren yang ditunjukkan meningkatnya rataan nilai post-test. Setelah pelaksanaan pelatihan software SANTRI juga terlihat antusiasme peserta untuk mengikuti kegiatan pendampingan penyusunan laporan keuangan. Namun dari 266 peserta yang mendaftar untuk kegiatan pendampingan, hanya lima pesantren terpilih terdapat dua Pesantren yang berhasil mengikuti
kegiatan hingga penyusunan saldo awal laporan keuangan dengan aplikasi SANTRI. Beberapa kendala yang dihadapi dalam proses PKM ini adalah kualitas sumber daya manusia (SDM) pesantren yang kurang memadai untuk penggunaan aplikasi SANTRI, kurangnya koordinasi antara pengurus pesantren dan pihak yayasan, kendala pelaksanaan pendampingan yang dilaksanakan secara online serta kendala teknis terkait sulitnya mengidentifikasi aset-aset pesantren.
Pengabdian
Tanggal Publikasi: 20 Jul 2023
Implementasi Akuntansi Syariah Dan Pelaporan Keuangan Organisasi Mahasiswa
Lack of accounting skills in organizational activities, to be able to focusand be able to focus on developing cognitive skills and practice in accounting, the focus of this service is planned in the form of providing sharia accounting training for organizations in theory and practice using the Microsoft Excel application. Microsoft excel was chosen because it is more efficient and very familiar among students in implementing sharia accounting in student organizations. The result of this program is that student organizations have financial reports based on accounting and sharia principles to be accountable to members or campus management. The funds obtained are a mandate from members (students). Then it is necessary to manage funds that are transparent and can be accounted for both in general accounting theory and sharia accounting. Any activity that uses funds should not escape sharia principles. This service program aims to provide insight and training in the implementation of sharia accounting in student organizations. the result of this program is that student organizations havefinancial reports based on accounting and sharia principles to be accountable to members or campus management
Penelitian
Tanggal Publikasi: 28 Jun 2022
Analisis Proses Dan Perlakuan Akuntansi Pembiayaan Akad Rahn Tasjily (Studi Kasus PT. XYZ)
The research aims to determine the process and accounting treatment of the financing by Rahn Tasjily Contract. The method used is a Descriptive Case Study on PT XYZ. The analysis used theoretical propositions as a general strategy and pattern matching as a specific analysis. It consists of primary data (interviews and observations) and secondary data (contracts, accounting treatment in the system, PT XYZ annual reports, DSN-MUI fatwa, and PSAK). The study results indicate that the process of financing the Rahn Tasjily contract is under the fatwa by DSN-MUI. The financing contract begins with the Qardh contract and then continues with the Rahn Tasjily Contract to collect maintenance services fee / Mu’nah, accounting treatment of the financing by Rahn Tasjily contract is related to financial accounting standards by IAI. Still, it is not following PSAK Ijarah/Sharia Rent because the characteristics of the Rahn Tasjily are fee-based services. This study impacts the institution’s compliance in carrying out rahn tasjily financing of PSAK 107 (Effective 1 January 2017) and Fatwa DSN MUI DSN No.92/DSN-MUI/III/2014 for financing by Rahn Tasjily Contract.
Penelitian
Tanggal Publikasi: 22 Jan 2019
EARNING QUALITY AND POTENTIAL BANKRUPTCY OF ISLAMIC BANKS: INDONESIA VERSUS MALAYSIA
This study aims to analyze the difference in earning quality and potential bankruptcy of Islamic banks before and after the adoption of IFRS and to analyze the relationship of earnings quality and potential bankruptcy to the operating cash flow of Islamic bank. Data obtained from the financial statements of 12 Islamic banks in Indonesia and 17 Islamic banks in Malaysia with financial reporting period from 2010 to 2016. Earning quality is measured by discretion of loan loss provision and the potential bankruptcy of Islamic banks is measured using the Altman z score model. The results show that the earning quality of Islamic banks did not have significant differences between before and after IFRS adoption. While Islamic banks in Malaysia have significant differences between before and after the adoption of IFRS. Islamic banks in both countries do not have the potential bankruptcy difference between before and after IFRS adoption. The earnings quality decreased when the potential bankruptcy at high levels.
Penelitian
Tanggal Publikasi: 24 Jan 2023
RISIKO SYARIAH DAN RISIKO PELAPORAN: TANTANGAN PERUSAHAAN YANG TERDAFTAR PADA EFEK SYARIAH
This study aims to identify potential sharia risk and reporting risk in companies listed on the Jakarta Islamic Index (JII). The number of companies registered in JII is 30 companies. The data is obtained from the financial statements of the JII company using content analysis based on the fatwa of DSN MUI and PSAK sharia. The results show that the non-halal income of the JII company had an average of 1.03% of the total revenue. This is still relatively low, because the Financial Services Authority (OJK) provides a maximum tolerance for non-halal income of 10%. However, there is no roadmap for the 10% tolerance in the future so that the tolerance will be lower. In addition, the interest expense paid has an average of 18.49% of the total expense. There is still no restriction on interest payments to JII companies, because spending on unlawful things is part of transactions that are not in accordance with sharia. 30% of companies have Islamic bank accounts, both checking and savings accounts. In terms of reporting, the company still recognizes non-halal income (interest) as the main income and interest expense as a deduction from sales revenue. This is very contrary to sharia. This study tries to provide criticism and input on companies registered on JII.
Penelitian
Tanggal Publikasi: 24 Jan 2023
ERMINANTS OF FINANCIAL STABILITY OF ISLAMIC INSURANCE COMPANIES LISTED ON INDONESIA FINANCIAL SERVICES AUTHORITY
Islamic insurance is an Islamic financial service that guarantees a participant's life, health, education, asset, and business. Some of them experienced a decline in their financial stability. This study aims to analyze the determinants of financial stability of Islamic insurance companies registered at the Indonesian Financial Services Authority (Otoritas Jasa Keuangan - OJK) from 2014 to 2018. Thirty-eight data observations were acquired from eight full-fledged Islamic insurance businesses' financial reporting and analyzed using panel data regression. The dependent variable is financial stability, whilst investment, capital structure, insurance premiums, independent board of commissioners, sharia supervisory board, board of directors, and institutional ownership are the independent variables. The results show that financial stability is significantly affected by investment, insurance premiums, independent boards, and institutional ownership. The capital structure, sharia supervisory board, and board of directors do not affect the financial stability. Increasing the number of participant contributions and strategic investments should be a concern of Islamic insurance managers. The role of an independent board and Institutional owners supervisory could strengthen the financial stability of Islamic Insurance. Research on Financial stability is supporting the development of Islamic insurance companies
Penelitian
Tanggal Publikasi: 24 Jan 2023
Analysis of the Effect of Shariah Supervisory Board (SSB) Function on Earning Quality of Islamic Banks
Objective - This study aims to identify the effect of Shariah Supervisory Board (SSB) function on the level of earnings quality in Indonesian Islamic banks. SSB criteria used in this study are size, frequency of Meeting and educational background (Finance / Accounting). Method - Panel data regression is employed to analyze the effect of Shariah Supervisory Board characteristics on the earning quality of Islamic bank. The data were taken from 11 full-fledge Islamic banks in Indonesia with available financial statements from period 2010 to 2015. Results - The size of Shariah Supervisory Board members has a positive effect on the improvement of earning quality in Islamic banking. Two other variables, namely the frequency of SSB meetings and educational background do not affect the improvement of earnings quality. Conclusion - Studies of the role of Shariah Supervisory Board to the quality of financial statements is still limited, especially in the quality of earning that became the basis in determining the distribution of Islamic banks profit sharing. The main contribution in this research is that the role of SSB should be improved in order to increase the quality of financial reporting