Articles
<![CDATA[Meningkatkan Pembelajaran Dan Kompetensi Siswa SMK Bina Insan Mandiri Melalui Pelatihan Software Akuntansi Myob Di Wilayah Srengseng Jakarta Barat ]]>
<![CDATA[Putri Dwi Wahyuni]]>;
<![CDATA[Mariyam Chairunisa]]>;
<![CDATA[Fairas Panca Yudha]]>
<![CDATA[ Abditeknika Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/abditeknika.v1i2.551
<![CDATA[Pelatihan software akuntansi MYOB dapat memberikan manfaat bagi siswa SMK Bina Insani Mandiri dalam meningkatkan pembelajaran dan kompetensi dalam menyusun laporan keuangan baik perusahaan jasa, dagang maupun manufaktur. Pelatihan ini memiliki tujuan agar siswa SMK Bina Insani Mandiri dapat memahami dan menggunakan software akuntansi MYOB dengan baik. Setelah kegiatan ini siswa diharapkan dapat meningkatkan pembelajaran dan kompetensi dibidang akuntansi dalam menyusun laporan keuangan secara cepat dan tepat dengan menggunakan software akuntansi MYOB. Hasil kegiatan yang telah dilaksanakan menyatakan bahwa para peserta puas atas materi yang disampaikan dan studi kasus yang dipraktikkan langsung melalui zoom meeting. Para peserta juga antusias pada setiap materi yang disampaikan. Hal ini dibuktikan dengan banyaknya peserta yang bertanya kepada narasumber.]]>
<![CDATA[BELIEF SYSTEM, SISTEM PENGENDALIAN DIAGNOSTIK, SISTEM PENGENDALIAN INTERAKTIF, INOVASI, KINERJA ORGANISASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI JAWA BARAT) ]]>
<![CDATA[Mariyam Chairunisa]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.012
<![CDATA[This study aims to examine impact of Management Control System on organizational performance mediated by innovativeness. Contingency and Levers of Control theories are used in this research with data collection and judgment sampling method on manufacturing companies. The data are represented by managers and assistant managers as respondents in West Java Area. The data is collected by post, electronic mail and direct survey from January 27, 2016 to March 2016. Result of this study indicates that management control system consisting belief system and interactive control system have a positive effect and significant on innovativeness and innovativeness ultimately have a positive and significant impact to organizational performance. However, diagnostic control system does not have significant influence to innovativeness. This study solely relies on construct of innovativeness capability.]]>
<![CDATA[Non Performing Financing, Efficiency, Fraud, and Good Corporate Governance influence on Profitability in Sharia Banks ]]>
<![CDATA[Mariyam Chairunisa]]>
<![CDATA[ Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jiess.2022.v3i1.001
<![CDATA[This study aims to examine impact of Non Performing Financing, Efficiency (BOPO), Fraud and  Good Corporate Governance Influence on Profitability on sharia Commercial Bank in Indonesia. The independent variables used in this study are first, Non-Performing Financing, Secondly, Efficiency (BOPO), third, Fraud, fourth, the Sharia Supervisory Board and fifth, Audit Committee. While the dependent variable of this study is Profitability. The research method uses secondary data in the form of annual reports and good corporate governance reports of Islamic banks in Indonesia. The results showed a significant influence between BOPO and Audit Commitee on Profitability and insignificant influence between NPF, Fraud and the Sharia Supervisory Board on Profitability. Future studies are expected to test by adding other variables.]]>
<![CDATA[Islamic Corporate Governance and Internal Control Influance on Fraud in Sharia Commercial Banks ]]>
<![CDATA[Mariyam Chairunisa]]>
<![CDATA[ Journal of Islamic Economics and Social Science (JIESS) Vol 1, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jiess.2020.v1i1.003
<![CDATA[This study aims to examine impact of Islamic Corporate Governance and Internal Control on Fraud on sharia Commercial Bank in Indonesia. The unit analysis of this research is Sharia Commercial Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2012 to 2017. This research was done to 11 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Sharia Supervisory Board and Internal Control have negative effect and unsignificant on Fraud. However, Audit Committee has a positive effect and significant on fraud .]]>
<![CDATA[Corporate Governance and Non Performing Financing on Sharia Bank Profitability ]]>
<![CDATA[Retno Puji Astuti]]>;
<![CDATA[Mariyam Chairunisa]]>
<![CDATA[ Journal of Islamic Economics and Social Science (JIESS) Vol 2, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jiess.2021.v2i1.007
<![CDATA[This study aims to examine impact of Corporate Governance and Non Performing Financing on sharia bank profitability. The unit analysis of this research is Sharia Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2013 to 2017. This research was done on 13 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Corporate Governance that represented by institutional ownership has negative effect and insignificantly on profitability. Board meeting has positive affect and significant on profitability. Board size and audit committee size have positive effect and significant on profitability. However, Non Performing Financing has a negative effect and significant on profitability.]]>
<![CDATA[KNOWLEDGE FOR INVESTMENT IN ISLAMIC CAPITAL MARKET AND ISLAMIC STOCKS FOR THE YOUNG GENERATION TO MITIGATE FRAUDULENT INVESTMENT ]]>
<![CDATA[Wiwik Utami]]>;
<![CDATA[Mariyam Chairunisa]]>;
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Anees Janee Ali]]>
<![CDATA[ JMM (Jurnal Masyarakat Mandiri) Vol 6, No 4 (2022): Agustus ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jmm.v6i4.9622
<![CDATA[Abstrak: Perkembangan dari teknologi informasi dan komputer mengakibatkan akses informasi menjadi sangat mudah. Oleh karenanya, generasi muda yang saat ini akrab dengan penggunaan tekonologi informasi dan komputer tersebut menjadi sangat optimal menggunakannya untuk berbagai keperluan, termasuk investasi. Tujuan dari pengabdian masyarakat yang dilakukan oleh dosen Universitas Mercu Buana berkolaborasi dengan dosen dari Universiti Sains Malaysia bertujuan untuk memperkenalkan pasar modal dan saham syariah sebagai salah satu alternatif investasi yang aman bagi para generasi muda. Metode yang digunakan pada kegiatan pengabdian masyarakat ini adalah sosialisasi maupun penyuluhan dimana objek dari kegiatan ini adalah siswa sekolah menengah atas kejuruan. Adapun jumlah peserta dari kegiatan ini berjumlah 129 siswa. Hasil dari kegiatan ini adalah peserta dapat mengetahui dan memahami produk pada pasar modal khususnya adalah saham syariah. Implikasi dari kegiatan pengabdian ini adalah meningkatnya literasi keuangan syariah dari generasi muda. Selain itu, berdasarkan hasil evaluasi diketahui bahwa dari seluruh peserta yang hadir sejumlah 97% atau sejumlah 125 peserta yang menyatakan kegiatan sosialisasi ini meninggkatkan literasi mereka terkait dengan keuangan syariah.Abstract: The development of information technology and computers has resulted in easy access to information. Therefore, the young generation who are currently familiar with information technology and computers have become optimal to use it for various purposes, including investment. The purpose of community service carried out by lecturers at Mercu Buana University in collaboration with lecturers from Universiti Sains Malaysia aims to introduce the capital market and sharia stocks as an alternative to safe investment for the young generation. The method used in this community service activity is socialization and counseling, where the object of this activity is vocational high school students. The number of participants in this activity amounted to 129 students. The result of this activity is that participants can find out and understand products in the capital market, especially sharia stocks. The implication of this service activity is the increase in Islamic financial literacy of the young generation. In addition, the evaluation results found that 97% of all participants or 125 participants stated that this socialization activity had increased their literacy related to Islamic finance.]]>
<![CDATA[Non-Performing Financing and Islami Corporate Governance influence on Fraud in Sharia Commercial Banks ]]>
<![CDATA[Mariyam Chairunisa]]>
<![CDATA[ Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024) ]]>
Publisher : <![CDATA[Inisiatif Masyarakat Jurnal Indonesia (IMAJI) ]]>
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<![CDATA[This study aims to examine impact of Non Performing Financing and Islamic Corporate Governance on Fraud on sharia Commercial Bank in Indonesia. The independent variables used in this study are first, Non-Performing Financing and secondly is Islamic Corporate Governance. While the dependent variable of this study is Fraud. The research method uses secondary data in the form of annual reports and good corporate governance reports of Islamic banks in Indonesia. The data obtained were processed by logistic regression analysis using SPSS statistical tools. The results showed a significant influence between Non Performing Financing on Fraud and insignificant influence between Islamic Corporate Governance with the proxy of the duties and authority of the Sharia supervisory board and audit committee on Fraud. Future studies are expected to test by adding other variables.]]>
<![CDATA[Edukasi Berinvestasi Saham Syariah Di Pasar Modal Syariah ]]>
<![CDATA[Chairunisa, Mariyam]]>;
<![CDATA[Nurhasanah, Nurhasanah]]>
<![CDATA[ Jurnal Pengabdian Sosial Vol. 1 No. 9 (2024): Juli ]]>
Publisher : <![CDATA[PT. Amirul Bangun Bangsa ]]>
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DOI: 10.59837/2rzbaj11
<![CDATA[Banyak generasi muda yang berinvestasi di pasar modal saat ini. Hal ini, mendatangkan keuntungan yang cukup tinggi. Generasi muda tidak perlu khawatir untuk menginvestasikan uangnya di pasar modal karena telah memberikan perlindungan dan kepastian. Pemerintah mendorong masyarakat untuk berinvestasi pada saham. Investasi saham syariah merupakan salah satu jenis investasi yang aman untuk dijadikan alternatif dalam berinvestasi. Saham syariah merupakan surat berharga yang berbasis ekuitas yang memenuhi prinsip syariah. Kegiatan Pengabdian Masyarakat dilaksanakan dalam bentuk pemberian pemahaman literasi dengan tema ” Edukasi Teknlogi untuk Investasi Pasar Modal Syariah dan Saham Syariah”. Pemberian pemahaman kepada siswa dan siswi SMK Al Ihsan, bertujuan agar siswa dan siswi memiliki pengetahuan dan wawasan mengenai teknologi untuk investasi saham syariah dan memotivasi generasi muda untuk mengembangkan pasar modal syariah di Indonesia. Edukasi mengenai bertransaksi saham syariah di Pasar Modal Syariah mendapat respon positif dari seluruh peserta. Hal ini dikarenakan adanya transfer ilmu terkait transaksi sesuai prinsip syariah yang dapat memberikan manfaat jangka panjang dan terlaksananya ajaran agamanya secara total. Selain itu, dampak dari sosialisasi dan penyuluhan ini dapat memitigasi masyarakat terhadap investasi ilegal dan merugikan masyarakat yang saat ini sedang marak terjadi.]]>
<![CDATA[The Influence of Audit Quality and Company Size on Earnings Management moderated by the Audit Committee at Islamic Commercial Banks in Indonesia ]]>
<![CDATA[Chairunisa, Mariyam]]>;
<![CDATA[Sarpingah, Siti]]>
<![CDATA[ Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 2 (2024): ECIF Journal August 2024 ]]>
Publisher : <![CDATA[Baca Dulu Publisher ]]>
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<![CDATA[This study examines The Influence of Audit Quality and Company Size on Earnings Management moderated by the Audit Committee at Islamic Commercial Banks in Indonesia in the 2016 – 2021 period. There are many reasons for management to carry out earnings management, among others due to the conflict of interest that occurs between management as an agent and investors as principals which often benefits one party. Earnings management practices can affect the fairness of the presentation of financial statements, so that financial reports can mislead the user when they are supposed to be useful for the user. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of this study indicate that Audit Quality has no significant effect on earning management, while the company size has a significant effect on earning management. The existence of audit committee as a moderating variable does not affect the relationship between Audit Quality and company size on earning management.This research is expected to be a reference for further research. This research is expected to be a reference for further research.]]>
<![CDATA[Analysis Of The Effect Of Company Size, Profitability And Leverage On Corporate Social Responsibility Disclosure ]]>
<![CDATA[Muntari, Wiji]]>;
<![CDATA[Chairunisa, Mariyam]]>
<![CDATA[ Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024 ]]>
Publisher : <![CDATA[Social and Economic Bulletin ]]>
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<![CDATA[This study aims to examine the effect of Company Size, Profitability and Leverage on Disclosure of Corporate Social Responsibility. Corporate social responsibility is an inherent responsibility of every investment company to continue to create relationships that are harmonious, balanced and in accordance with the environment, values, norms and culture of the local community. Disclosure Corporate social responsibility is an organizational responsibility for the impact of all decisions and activities on society and the environment which is manifested in the form of transparent and ethical behavior that is in line with the principles of sustainable development. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample in this research was 26 out of 46 companies that met the criteria so that the total sample used in this study during the 2017-2020 period was 104 observational data. The research design used was quantitative research and the sampling method used in this study was purposive sampling method. The data used in this research is secondary data. The data analysis method used in this study is multiple linear regression analysis with the help of the SPSS Version 25 application program. The results of the analysis show that (i) company size has a positive and significant effect on corporate social responsibility disclosure, (ii) profitability has a positive and significant effect on disclosure of corporate social responsibility (iii) leverage has a positive and significant effect on disclosure of corporate social responsibility.]]>
