Muhammad Akhyar Adnan
Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia

Published : 6 Documents
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Export Performance of Indonesian Manufactured Goods in Australia Adnan, Muhammad Akhyar
The International Journal of Accounting and Business Society Vol 1, No 1 (1993)
Publisher : Accounting Department,

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Abstract

Export Performance of Indonesian Manufactured Goods in Australia The exports of Indonesian manufactured products to Australia are performing poorly, even if compared to those of Malaysia and Thailand. The objectives of this study is to investigate the factors behind the poor export performance of Indonesian manufactured products in Australia. Two types of research techniques were conducted. Firstly a literature review, which includes the study of the theoretical framework of international trade, previous related research results and collecting secondary data from various sources. These techniques were used to investigate the causal factors from a macro or general point of view. Secondly, mail survey. Two types of questionnaire were designed, one was forwarded to seventy eight Australian importers, and the other was sent to seventy eight Indonesian exporters. These were aimed at investigating the factors behind the problems from a micro or specific point of view. In addition, two interviews were conducted, first with the Indonesian Commercial Attache4 in Canberra, and second with the Director of Indonesian Commercial Office in Sydney. Descriptive and qualitative analysis was applied to major parts of the data obtained, with statistical manipulations applied to the remainder. T-statistic or student test as well as analysis of variance (ANOVA), F-test and orthogonal contrast test were applied to test the significances.The information collected indicates that macro aspects, such as communication problems, Indonesian banking practices, lack of information and shipment seem to play a more significant role in the poor export performance of Indonesian manufactured products to Australia than did the micro or specific aspects like the price and the quality of products. Keywords: Export; Indonesia; Manufactured Goods; Australia.
Some Thoughts About Accounting Conceptual Framework and Standards For Awqaf Institutions Adnan, Muhammad Akhyar; Sulaiman, Maliah; Nor, Putri Nor Suad Megat Mohd
The Indonesian Management & Accounting Research (IMAR) Vol 6, No 1 (2007)
Publisher : The Indonesian Management & Accounting Research (IMAR)

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The awqaf institutions are, perhaps the less developed Islamic financial institutions compared to banking, insurance and zakat. However, these institutions are numerous and widespread all over the world, particularly in the countries where Muslim population is in existence. The attention to awqaf institutional development just took place in the last three to five years back. It is perhaps, why the development of these institutions seemed to be left far behind than other Islamic institutions. It is undeniable that the hidden strengths of awqaf institutions in solving the problems of the ummah, such as education, health and poverty eradication are so promising. However, this power will not be possible to explore, unless a variety of efforts are done. Among the important aspects that are less considered are the accounting issues which are strongly related to transparency, accountability and good governance. Needless to say accounting is one of critical points must be linked in the muamalah and ibadah activities. Several verses of the Holy Quran [QS 2:282: 5:1; 17:35, to mention but few] clearly assert some values related to accounting. Despite of the urge raised by others (e.g. Shahul and lhsan, 2007; Adnan, 2005) to develop a specific accounting standards for awqaf institutions, and accounting standards process being carried out by AAQIFI (2006), the discussion about how the conceptual framework and accounting standards should be welcome. This paper offers some thoughts which are expected to contribute to the development of conceptual framework and accounting standards for awqaf institutions. The discussion will be based on some review on related existing accounting standards on charity organizations, integrated with Islam ic values that cannot be released by awqaf institutions.JEL Classification: M4; N45Keywords: Awqaf Institutions, Accounting, Conceptual Framework, Standards
The Financial Management Practices of the Mosques in the Special Region of Yogyakarta Province, Indonesia Adnan, Muhammad Akhyar
Tazkia Islamic Finance and Business Review Vol 8, No 2 (2013)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Objective – This study is trying to investigate the financial management of the Masjid (Mosques) in the Special Region of Yogyakarta Province. Three main issues were focused: the amount of cash flow which include the balances on hand; the application of transparency and accountability principles in financial matters, and sound practice of financial management which include budgeting, strategic formulation and performance evaluation.Methods - The study is an exploratory in nature. The Special Region of Yogyakarta consists of four counties and one city (municipality). 50 Mosques have been selected as the samples. Each county / city is represented by 10 Mosques. They are selected using sampling method. The simple descriptive analysis is conducted on the data collected.Results - Based on the data analysis, the study found that there is a significant cash flow of those selected samples, dominated by Infaq / Sodaqoh. Few Mosques recognized that they also receive Zakah and Waqaf fund.Conclusion - Generally the Mosque Management have applied the principles of transparency and accountability in the form recording, although their skill in doing so needs to be improved. However, a significant number of Mosques Management have not yet set the strategic formulation, as well as budgeting process to realize the budget and its evaluation. Keywords : Cash Flow, Financial Management, Mosque
EVALUASI NON PERFORMING LOAN (NPL) PINJAMAN QARDHUL HASAN (STUDI KASUS DI BNI SYARIAH CABANG YOGYAKARTA) Adnan, Muhammad Akhyar; Furywardhana, Firdaus
Jurnal Akuntansi dan Auditing Indonesia Vol 10, No 2 (2006)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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The Qardhul-hasan is one of financing-product provided by Islamic banks. Unlike other financing products, the qardhul-hasan has some unique characteristics, including to entertaint a very specific customers who might be categorized as the dhuafaâ?? group. The study indicates that three of independent variables (customerâ??s basic characterisitic, reference, payment) are negatively correlated with dependent variable. However, the factor of purpose has no significant correlation. Further qualitative analysis also indicates that both bank management as well as qardhul hasan recepients have inappropriate perceptions toward the qardhul hasan product. In turn, it [the perception] worsens the NPL of Qardhul-hasan. Keywords: qardhulhasan, NPL, factors, evaluation.
ANALISIS TINGKAT KESEHATAN PERUSAHAAN UNTUK MEMPREDIKSI POTENSI KEBANGKRUTAN DENGAN PENDEKATAN ALTMAN (KASUS PADA SEPULUH PERUSAHAAN DI INDONESIA) Adnan, Muhammad Akhyar; Kumiasih, Eha
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 2 (2000)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Seiring dengan krisis multi dimensi yang menimpa Indonesia sejak pertengahan tahun 1997 yang lalu, banyak masalah dan penderitaan yang dialami bangsa ini. Yang termasuk menonjol adalah dalam aspek ekonomi, dan lebih khusus lagi cukup banyak perusahaan yang bangkrut. Akuntansi, sesungguhnya sudah lama diyakini dapat membantu berbagai pihak untuk menyediakan informasi, membaca, bahkan memprediksi kondisi sebuah entitas. Tetap dalam kenyataan, cukup banyak yang kurang memperdulikan hal ini.Penelitian ini mencoba membuktikan secara empiris salah satu model yang dibangun oleh Altman (1986). Dia mengusulkan sebuah metode yang kemuduian disebut dengan Z-Score untuk memprediksi kebangkrutan sebuah entitas. Teori ini mengatakan bahwa potensi kebangkrutan dan tingkat kesehatan keuangan yang dimiliki oleh perusahaan bisa diprediksi sebelum perusahaan tersebut dinyatakan bangkrut dan bisa diketahui dengan menganalisis tingkat kesehatan keuangan perusahaan, penelitian ini akan menjawab pertanyaan yang mungkin masih timbul sehubungan dengan pengukuran potensi kebangkrutan tersebut. Pertanyaan utama yang akan dijawab dalam penelitian ini adalah: apakah benar analisis tingkat kesehatan bisa digunakan untuk memprediksi potensi kebangkrutan dan seberapa jauh analisis tingkat kesehatan bisa digunakan untuk memprediksi potensi kebangkrutan dan seberapa jauh analisis ini bisa digunakan sebagai alat ukur.
THE SHARIAH, ISLAMIC BANKS AND ACCOUNTING CONCEPTS Adnan, Muhammad Akhyar
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 1 (1997)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

It is widely questioned recently whether the current (conventional) accounting concepts and practices are Islamicly acceptables. some papers, thesis and books have been attempting to deal with this regard (eg Abdel-Magid, 1981; Fekrat, 1985; Ahmed, 1990, Gambling and Karim, 1991; to mention but few). More recently, a special institution which ius aimed to established a particular Islamic banks accounting standards had been establised. However, the issue of accounting and auditing viewed from Islamic perspective is still stimulating to discuss. What have been written by Muslim scholars has not been able to cease the discussion of accounting and auditing from Islamic point of view, not the issuance of Statement of Financeial Accounting by the Financial Accounting Organization for Islamic Banks and Financial Istitutions (FAO-IBFI). This paper is seeking to contribute some ideas based on those opinion, either of the Muslim scholars of accounting, or the formal standards publised by the FAO-IBFI.