Septyan, Krisno
Universitas Pembangunan Nasional Veteran Jakarta

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Pendirian Multifinance Syariah (Ahd Multifinance) Sebagai Upaya Peningkatan Pembiayaan dengan Skema Syariah (Telaah Aspek Keuangan) Julianto, Wisnu; Septyan, Krisno
Islamadina: Jurnal Pemikiran Islam ISLAMADINA, Volume 20, No. 1, Maret 2019
Publisher : Universitas Muhammadiyah Purwokerto (UMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1159.132 KB) | DOI: 10.30595/islamadina.v0i0.3944

Abstract

Penelitian ini membahas mengenai perencanaan bisnis (business plan) perusahaan pembiayaan (multifinance) yang berlandaskan prinsip syariah dalam penerapan bisnisnya, khususnya mengenai perencanaan keuangan. Untuk menilai kelayakan dari bisnis ini disusun proyeksi pendapatan, biaya beban, arus kas dan neraca untuk lima tahun kedepan. Pengujian kelayakan bisnis ini juga didukung dengan metode Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), Discounted Payback Period (DPP) dan Sensitivity Analysis.
Model Laboratorium Akuntansi Terintegrasi Untuk Perguruan Tinggi Septyan, Krisno
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.629 KB) | DOI: 10.24964/ja.v7i1.700

Abstract

Penelitian ini berfokus pada perancangan laboratorium simulasi akuntansi berbasis komputer terintegrasi. Penelitian ini menggunakan metode kualitatif deskriptif. Data diperoleh dari tinjauan literasi berdasarkan pengalaman peneliti, wawancara kepada user dan observasi pada kebutuhan universitas. Laboratorium ini dibangun untuk menjembatani antara teori dengan praktek. Hasil dari perancangan laboratorium ini menunjukan beberapa manfaat yaitu mahasiwa mengetahui seluruhnya terkait gambaran mereka akan bekerja di dunia kerja. Baik dari kondisi bekerja dan gambaran tempat kerja. Luaran lainnya dari laboratorium ini adalah meningkatkan kemampuan berkomunikasi, bekerja dibawah tekanan dan pengambilan keptusan oleh tim kerja atau pun pengambulan keputusan secara pribadi
Determinasi Tingkat Pengungkapan Bank Syariah di Beberapa Negara Septyan, Krisno
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 2 (2018)
Publisher : SEBI School of Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jakis.v6i2.113

Abstract

The purpose of this study was determine the impact of Shariah Supervisory Boards’ Characteristic and Audit Firm Size against Disclosure Level. Shariah Supervisory Boards (SSB)’s Characteristic measured with Islamic Governance (IG) Score are include existent, background of education (economics and syariah), experience in economic (cross-membership and reputation in economics) and number of SSB. Audit firm size was proxied with dummy between big4 and non big4. For disclosure level measured with formulating disclosure index based on Shariah Enterprise Theory. Formulating index is compilation from few index in previously researchs. Sampel from six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and United Kingdom. Result show that all independent variables are significant to disclosure levels both with normal measure and sensitivity test
PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SHARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Septyan, Krisno; Julianto, Wisnu
NISBAH: JURNAL PERBANKAN SYARIAH Vol 4, No 2 (2018): Jurnal Nisbah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (26.401 KB) | DOI: 10.30997/jn.v4i2.1494

Abstract

Penelitian ini bertujuan untuk memberikan tambahan item pengungkapan berdasarkan maqashid syariah (pendekatan pada hifzun Nasb). Metode yang digunakan adalah kualitatif dengan paradigm kritis berdasarkan pandangan Islam dan paradigm spiritualis. Hasilnya menunjukan bank umum syariah di Indonesia lebih banyak mengungkapakan kegiatan yang berkaitan dengan direct stakeholder dibandingkan dengan indirect stakeholder. Bahkan stakeholder baru (keluarga) memiliki persentase paling kecil dibanding stakeholder lainnya. Temuan lainnya mengenai kebijakan kesejahteraan terkait dengan stakeholder ini malah menjadi kesejahteraan untuk stakeholder lainnya.
PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SHARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Septyan, Krisno; Julianto, Wisnu
NISBAH: JURNAL PERBANKAN SYARIAH Vol 4, No 2 (2018): Jurnal Nisbah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.906 KB) | DOI: 10.30997/jn.v4i2.1559

Abstract

Penelitian ini bertujuan untuk memberikan tambahan item pengungkapan berdasarkan maqashid syariah (pendekatan pada hifzun Nasb). Metode yang digunakan adalah kualitatif dengan paradigma kritis berdasarkan pandangan Islam dan paradigma spiritualis. Hasilnya menunjukkan bank umum syariah di Indonesia lebih banyak mengungkapkan kegiatan yang berkaitan dengan direct stakeholder dibandingkan dengan indirect stakeholder. Bahkan stakeholder baru (keluarga) memiliki persentase paling kecil dibanding stakeholder lainnya. Temuan lainnya mengenai kebijakan kesejahteraan terkait dengan stakeholder ini malah menjadi kesejahteraan untuk stakeholder lainnya.
Keseimbangan Bahasan Fiqih Muamalah Dan Akuntansi Syariah Bagi Siswa SMK N 20 Jakarta Septyan, Krisno; Julianto, Wisnu
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 2, No 2 (2018)
Publisher : LPPM ITATS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.555 KB) | DOI: 10.31284/j.jpp-iptek.2018.v2i2.427

Abstract

Sekolah kejuruan diprogramkan oleh pemerintah untuk mencetak lulusan yang siap kerja, namun tujuan tersebut tidak hanya beriorientasi pada akhir tapi juga proses. Fiqih mumalah hadir untuk menjembatani hal tersebut dimana lulusan dapat menerapkan kerja dengan hasil gaji yang penuh berkah karena memiliki nuasa etika ketika meraih hasil tersebut. Selain itu fiqih muamalah juga dapat diterapkan dalam aktifitas sehari-hari. Pelaksanaan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman proses transaksi yang tidak bertentangan degngan prinsip syariah. Selain itu program ini juga menunjang penelitian yang telah dilaksanakan. Metode pelaksanaan program ini adalah memberikan materi fiqih mumalah dan materi laporan keuangan syariah yang dapat dikaitkan dengan kehidupan sehari-hari, kemudian dilanjutkan dengan sesi tanya jawab. Hasil dari program ini adalah mahasiswa mendapat pemahaman transaksi yang tidak bertentangan dengan syariah dan melihat antusias siswa terhadap kesadaran bermuamalah di masyarakat cukup besar, hal ini bisa mendorong capaian pembelajaran jurusan yaitu bertaqwa kepada Tuhan.
Model Pembelajaran Syariah di Jurusan Akuntansi Septyan, Krisno; Julianto, Wisnu
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 6 No 1 (2018): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ Indexed)
Publisher : Faculty of Economics, State University of Jakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.832 KB) | DOI: 10.21009/JPEB.006.1.2

Abstract

This research is aim to propose practically in Islamic accounting teaching to input fiqih muamalah and accountig are balanced. This research method is used critical Islamic accounting teaching based on prime of law source of Islam. This research shows that students and graduates have risks if department of accounting has no teach fiqih muamalah and department of acccounting will be achieved learning outcome for students and graduates if fiqih muamalah became part of teaching in Islamic accounting. We offer several ways to apply fiqih muamalah be a part in Islamic accounting teaching are (1) fiqih and accounting should be balance, (2) make two course accounting teaching like as intermediate accounting (Islamic accounting part 1 and part 2), (3) removing similliar discussion in Islamic accounting with financial accounting and (4) lecture make a literature about fiqih muamalah for student to independently studying. Keywords: Fiqih muamalah; Islamic accounting; Teaching
REFORMULASI INDEKS PENGUNGKAPAN ENTITAS SYARIAH DAN KEUNIKAN BERAGAM KEBIJAKAN NILAI SYARIAH DI BEBERAPA NEGARA Septyan, Krisno
Jurnal Equity Vol 19, No 2 (2016): Juli-Desember 2016
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.838 KB) | DOI: 10.34209/.v19i2.478

Abstract

This research’s aim is to giving the altervative disclosure index for shariah company.Researcher’s used shariah enterprise theory to make a new disclosure index, the first step is combine among disclsoure index are AAOIFI Index, Islamicity disclsore index and Islamic Social Reporting, then eliminate a few point form those index based on shariah etics, academic’s perspective and regulation in some countries. In other side, researcher’s used content analysis method in six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and UK. Result is a make new disclosure index that showing the God is a highest stakeholder in company, care about all stakeholder such as employee, nature, duafa etc. While, content analysis’ result shows new found things related unique policy in each company in some countries.
Analisis Sistem Pengendalian Internal Pada Lembaga Amil Zakat Al Azhar Anwar, Andrean Muhammad; Septyan, Krisno
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 6, No 1 (2019): Urban Development & Urban Lifestyle
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.321 KB) | DOI: 10.36262/widyakala.v6i1.145

Abstract

This study aims to analyze the implementation of the internal control system in the collection process until the distribution of zakat funds in this study was conducted at the Al Azhar Amil Zakat Institution, this research is a qualitative research using a phenomenological approach. Based on the results of this study revealed that the Amil Al Azhar Institution in 1) The control environment in the aspect of integrity and ethical values always emphasizes the standards determined by the center. 2) Risk withdrawal is carried out with each transaction known to the Branch Leader and inputted using the system then for internal changes such as the presence of new employees and the risk assessment. 3) Control activities are carried out by ensuring that the quality of transaction authorization is guaranteed by donors coming to the office for transactions to always fill in the proof of deposit. Good safeguards for assets and independent checks are carried out every few months. 4) Information and communication is carried out by always using the custumer service and internal information systems. There is good communication between divisions. 5) Monitoring mechanism is carried out by monitoring internal and external partiesKeywords: Internal Control, Zakat Collection, Zakat Distribution
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE Irfansyah, Irfansyah; Ermaya, Husnah Nur Laela; Septyan, Krisno
EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Vol 1, No 2 (2018): EAJ : Economics & Accounting Journal
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1473.59 KB) | DOI: 10.32493/eaj.v1i2.y2018.p87-94

Abstract

This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.