PROFIL SINGKAT DOSEN

Surname : Akhyar Adnan
First Name : Muhammad
Email address : muhammad.akhyar@yarsi.ac.id
Academic Qualification :
  • S1: Bachelor of Science (B.Sc) – Gadjah Mada University
  • Doctorandus (Drs): Accounting – Gadjah Mada University
  • S2: Master of Business Administration (MBA) – The University of Wollongong, New South Wales (NSW), Australia
  • S3: Doctor of Philosophy (Ph.D) – The University of Wollongong, New South Wales (NSW), Australia
No Phone Office :
Venia Legendi (qualification to teach) :
  1. Sharia Accounting
  2. Management Control System
  3. Management Accounting
Further Qualifications : Research Method
At the Higher Education Institution (to be accredited) since: : 2022
Level of Employment (part-time or full-time): : Full-time – Assitant Professor
Teaching Focus :
  1. Sharia Accounting
  2. Management Control System
  3. Management Accounting
Interdisciplinary Aspects :
  1. Islamic/Sharia Accounting
  2. Accounting
  3. Management
Activities in the Areas :  
Further Education :
Research (last 10 years) :
Consultancy :
  1. Association of Islamic Economists – IAEI
  2. 2005 – 2007: Deputy Chairman
  3. 2014 – now: Advisory Board Member
  4. Sharia Economic Society (Masyarakat Ekonomi Syariah, Advisory Board Member
  5. 2013 – 2016: Association of Financial Consultants of Banks’ Partners – AKKMB, Head of Research and Development
How are personal research activities reflected in teaching activities? : My research is related to islamic/sharia accounting, accounting, and management, which in this research helps me to enrich the learning and lecture discussions of the courses I teach
Work experience:
General :
  1. now: Lecturer – Faculty of Economics and Business YARSI University
  2. 2017 – 2022: Member of Supervisory Board, Hajj Fund Management Agency (BPKH) Republic of Indonesia
  3. 2011 – now: Department of Accounting, Faculty of Economics, University of Muhammadiyah of Yogyakarta (UMY)
  4. 2016 – Present: Head, Centre for Islamic Economics Development and Philantrophy (under Rectory), University Muhammadiyah of Yogyakarta (UMY)
  5. 2014 – 2016: Head. Centre for Islamic Economics Development (Under Dean of Faculty), University Muhammadiyah of Yogyakarta (UMY)
  6. I am also invited as a Visiting Professor in the Postgraduate Programs of:
    • 2012 – 2018: Bogor Agricultures Institute (IPB)
    • 2015 – 2016: State Islamic University (UIN) Sunan Kalijaga
    • 2011 – 2013: Surakarta Muhammadiyah University (UMS)
    • 2013 – 2015: State Institute of Islamic Studies Surakarta (IAIN)
  7. 2006 – 2011: Associate Professor, Department of Accounting, Kulliyyah (Faculty) of Economics and Management Sciences, International Islamic University Malaysia (IIUM)
  8. 1986 – 2006: Lecturer – Department of Accounting, Faculty of Economics, Master of Management Program (MM), and Master of Sharia Science (MIS) Program, Doctor of Economics Program, Doctor of Law Program, University of Islam Indonesia (UII)
Activities as an expert :
  1. 2015 – 2022: Chair, National Supervisory Board, LazisMu, Central Board of Muhammadiyah
  2. 2008 – 2011: Chair, Supervisory Board of UPZ (Unit Pengelolaan Zakat – Zakat Management Unit), Malaysian Chapter
  3. 2007 – 2011: Chairman, Special Branch of Muhammadiyah, Kuala Lumpur – Malaysia
  4. 2000 – 2003: Founding Father and Chairman, Yayasan Amal Mulia (Amal Mulia Foundation), Yogyakarta
  5. 1996 – 2022: Head, Supervisory Board, (Ketua Pengawas) Yayasan Gunung Merah (Gunung Merah Foundation), Yogyakarta
  6. 1992 – 1993: President of Wollongong University Muslim Students Association (WUMSA)
  7. 1990 – 1991: Head of The Education Department, Indonesian Students’ Association in Australia (Persatuan Pelajar Indonesia di Australia – PPI-A), Wollongong Chapter
  8. 1981 – 1982: Head of the Publication Division, Muslim Students’ Association (Himpunan Mahasiswa Islam – HMI), Faculty of Economics, Gadjah Mada University
  9. 2018:
    • Reviewer – Public Hearing of Exposure Draft, Waqf Accounting Statement (PSAK 112), PuSPEIFi, in collaboration with Ikatan Akuntan Indonesia (IAI), UMY
    • Trainer/Instructor, SISTAMAS (Sistem Akuntansi Masjid – Masjid Accounting System), conducted by Pusat Pengembangan Ekonomi Islam & Filantropi (PuSPEIFi) – UMY, Wates
  10. 2017:
    • 30 July and 1 October: Trainer/Instructor – Training SISTAMAS (Sistem Akuntansi Masjid – Masjid Accounting System), conducted by Pusat Pengembangan Ekonomi Islam & Filantropi (PuSPEIFi) UMY
    • 21 – 25 April: Trainer/Instructor – Brevet Zakat Training, “Zakat Management”, conducted by Business and Accounting Innovation Centre, Yogyakarta
    • 5 – 7 April: Trainer/Instructor – Zakat Training Program: “Issues in Collection and Distribution of Zakat Fund”, conducted by IRTI-IDB and BAZNAS, Jakarta
    • 5 – 6 March: Trainer/Instructor – Zakat Training Program: “Ziska Accounting and Auditing Shariah”, conducted by LazisMu, Jakarta
  11. 2016:
    • 29- 30 March: Speaker – Seminar and Workshop, Shariah Accounting, held by UNS
    • 19 March: Instructur – Workshop on Ideas, Themes and Metodologies of Shariah Accounting and Finance, held by PPEI FE UMY
    • 4 – 6 March: Instructor – Shariah Bank Professional Training (SBPT), held by PPEI UMY
  12. 2015:
    • 11 – 13 December: Trainer – Shariah Bank Professional Training (SBPT), Evaluasi Kurikulum Prodi Akuntansi FE Universitas Islam Riau”, Prodi Akuntansi FE
    • 21 November: Speaker – Riau Islamic University, Perkembangan Profesi Akuntansi Indonesia dan Strategi Menghadapi Pasar Bebas
    • 21 November: Speaker – Asean”, Student Association of Accounting Department, Riau Islamic University 18 November: Speaker – Qadhaya Fiqhiyah Mu’ashirah (Kritik Praktik Ekonomi Syariah”, Kanwil Kemenag DIY
    • 5 – 7 June: Trainer – Shariah Bank Professional Training (SBPT)
    • 1 – 3 May: Trainer – Shariah Bank Professional Training (SBPT)
  13. 2014:
    • Trainer/Speaker – The Islamic Contracts of Muamalah, Yogyakarta: Ministry of Trade and Cooperative
    • Speaker – Enhancement of Zakat Utilisation for Poverty Alleiation, Yogyakarta
    • Trainer/Speaker – Zakat Management for Amil Zakat of Sleman County, Yogyakarta
    • Trainer – Economics and Islamic Financial Institutions for Journalist, Yogyakarta
  14. 2013:
    • Trainer – Islamic Bank – Training for Trainers, Yogyakarta
    • Trainer – Zakat Accounting and Management, Yogyakarta
    • Trainer – Internal Audit for Islamic Banks, Yogyakarta
  15. 2011:
    • Trainer – Zakat Management, Lagos – Nigeria
Publication (as first author at last 10 years): :
  1. “A Study of Accountability Practice in Dompet Dhuafa Waqf of Indonesia”. Journal of King Abdulaziz University: Islamic Economics (KAUJIE). Vol. 30 No. 2, pp: 13-32, 2017
  2. “The Need of Establishment of Professonal Amil Zakat to Enhance te Future Zakat Development”. International Journal of Zakat. Vol. 2 No. 1, ISSN 2548-2335. Pp: 69- 77, 2017
  3. “Waqf Accountability From The Staheholder Salience Theory: A Case Study”. Journal of Islamic Monetary Economics and Finance. ISSN 2460-6146, Vol. 2 No. 1, 2016. Pp: 1 – 40. Published by Bank Indonesia, Bank Sentral Republik Indonesia
  4. “The efectiveness of Baitul Maal wat Tamwil in reducing poverty; The case of Indonesian Islamic Microfinance Inwstitution”. Humanomics. Vol. 31, No. 2, Pp. 160-182, 2015
  5. “Pengaruh Profitabilitas, Leverage, Growth, Dan Free Cash Flow Terhadap Dividend Payout Ratio Perusahaan Dengan Mempertimbangkan Corporate Governance Sebagai Variabel Intervening”. JAAI, Vol. 18, No. 2, 2014
  6. “Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Enterprise Risk Management” (Factors Which Influence the Scope of Enterprise Risk Mangement Disclosure). Kiat Jurnal Ekonomi dan Akuntansi. Vol. 23 No. 2, 2014. Pages 89-104. ISSN: 1410 – 3834
  7. “Pemahaman dan Akseptansi Para Bankir Bank Syariah dan Manajemen Lembaga Keuangan Syariah Terhadap Pendekatan Economic Value of Time Untuk Produk Murabahah” (The Understanding and Acceptance of Sharia Bankers and Islamic Financial Management upon the Economic Value of Time Approach in Murabaha Product). Kiat Jurnal Ekonomi dan Akuntansi. Vol. 23 No. 2, 2014. Pages 31-52. ISSN: 1410 – 3834
  8. “The Financial Management Practices of the Mosque in the Special Region of Yogyakarta Province, Indonesia”. Tazkia Islamic Finance & Business Review, Vol. 8 No. 2, December 2013, pages 133-154. ISSN: 1907-8145. Published by The Institute for Research and Community Empowerment (IRCE)
  9. “Antecedents of zakat payers’ trust in an emerging zakat sector: an exploratory study”. (Co-author of Mustafa). Journal of Islamic Accounting and Business Research, Emerald Group Publishing. Ltd. ISSN: 1759-0817.Vol. 4, No. 1. Pp. 4-25, 2013
  10. “Impact of Corporate Governance on Social and Environmental Information Disclosure of Malaysian Listed Banks: Panel Data Analysis”. (Co-author of Sheila Nu Nu Htay). Asian Journal of Finance & Accounting. ISSN 1946-052X. Vol. 4 No. 1, 2012
  11. Malaysian Islamic Bankers’ Perception of al-Qard al- Hasan” (Co-author of Dr. Noraini Mohd Arifin). Review of Islamic Economics (Journal of the International Association of for Islamic Economics and the Islamic Foundation). ISSN 0962 – 2055, Vol 15, No 2. Pp.97 – 111, 2011
  12. “A Panel Data Analysis on the Relationship between Corporate Governance and Bank Efficiency” (2011) [with Sheila Nu Nu Htay, Hafiz Majdi Ab. Rashid and Ahamed Kameel Mydin Meera, as Co-authors). Journal of Accounting, Finance and Economics. Vol. 1. No. 1, Issue. Pp. 1-15, 2011
  13. “Corporate Governance and Risk Management Information Disclosure in Malaysian Listed Banks: Panel Data Analysis” as Co-author with Sheila Nu Nu Htay, Hafiz Majdi Ab. Rashid, Ahamed Kameel Mydin Meera. International Review of Business Research Papers Vol. 7. No. 4, Pp. 159-176, 2011
  14. “Trust Me! A Case Study of the International Islamic University Malaysia’s Waqf Fund”. as co-author of Maliah Sulaiman. Published in the Review of Islamic Economics jounal. Vol 13, No. 1, pp 69-88, 2009
  15. “Accounting Treatment for Corporate Zakat: A Critical Review” (with Nur Barizah as Co-author). published in the International Journal of Islamic & Middle Eastern Finance and Management (IMEFM). Vol 2, No. 1, pp: 32- 45, 2009
  16. “The Challenges and Opportunities in Islamizing the Economy. The Case of West Sumatra”. Published in the IQTISAD, International Journal of Islamic Economics, Vol. 10 No. 1, Pp. 41-52, 2009
  17. “Agency Problems in Mudaraah Financing: The Case of Sharia (Rural) Banks, Indonesia. IIUM Journal of Economics and Management. Vol. 15 No 2, Pp 219-243, 2007
  18. Menunggu DESN” (Awaiting for DESN – Council of National Shariah Economy), Harian Kedaulatan Rakyat, 9 January 2016. http://krjogja.com/liputankhusus/analisis/4332/menunggu-desn.kr?
  19. “BPJS Haram?” (Is BPJS [Islamicly] Prohibited), Harian Kedaulatan Rakyat, 8 August 2015. http://krjogja.com/liputan-khusus/analisis/4129/bpjsharam.kr
  20. “Menuju Puncak Ramadhan” (Toward the end of Ramadhan), Harian Bernas, 9 Juli 2015. “Zakat dan Akuntansi” (Zakat and Accounting), Harian Jogja, 19 June 2015
  21. “Bobolnya Bank Syariah” (The Collapse of Syariah Bank), Kedaulatan Rakyat, p. 1 and continued at p. 7), 28 October 2013
  22. “Menyoal (Lagi) Dana Haji Indonesia” (Re-questioning the Indonesian Pilgrimage Fund), Kedaulatan Rakyat, p. 14, 7 October 2013
  23. “Muballigh Dalam Iklan” (Muballigh [Muslim Preachers] in Advertisement). Republika. 21 October 2012
  24. “Risalah Ringkas Tentang Zakat: Panduan Praktis Bagi Muzakkiy dan ‘Amil Zakat” (The Short Explanation about Zakat: A Practical Guides for Zakat Payers and Zakat Management), 2014, Published jointly by MATAN and LAZIS Al-Marhamah
  25. “Akuntansi Syariah: Arah, Prospek dan Tantangannya” (Islamic Accounting: Direction, Prospect and Challenges) 2005, (Yogyakarta: UII Press)
  26. “Lembaga Keuangan Islam: Problem, Tantangan dan Peluang dalam Era Reformasi” (Islamic Financial Insititutions: Problems, Challenges and Opportunities in the Reform Era) chapter contributed to Muhammad [2002] Bank Syariah, SWOT Analysis, Yogyakarta: Ekonesia
Membership :
  1. Member of Majlis Tarjih & Tajid (MTT), Central Board of Muhammadiyah. (2015-2022)
  2. Member of Majlis Tarjih & Tajid (MTT), Central Board of Muhammadiyah. (2015-2022)
  3. 1999 – 2001: A member of Steering Committee, for the preparation of Exposure Drafts for Islamic Banks Accounting Standards in Indonesia
International experience through:
Management Activities :
Acedemic Activities :
  1. 29 June – 1 July 2017: The Power of Sharing, The Case of RM Sederhana”, Presented in the SASE, Lyon, France
  2. 21 – 22 February 2017: “Compliance test of Financial Statements prepared by some BMTs based on PSAKs 27 and 101”. Paper presented in the 3rd International Conference of Accounting and Finance (ICAF), held by UMY
  3. 8 December 2016: “The potentials of zakat operations”. Paper presented in National Seminar of Zakat Management. Held by Centre for Zakat Strategic Studies (Pusat Kajian Strategis – PusKas – Baznas), held at Campus University of Inodnesia, Depok
  4. 2 – 4 April 2014: “A Reconstruction of the Time Value of Money towards the Economic Value of Time for Islamic Finance” was presented in the 2014 International Symposium on Business and Management (ISBM), Nagoya University, Nagoya
  5. 9 February 2013: “An Investigation of the Financial Management Practices of the Mosques in the Special Region of Yogyakarta Province, Indonesia”, paper presented in the Shariah Economic Conference 2013” (SEC2013), Hannover, Germany
  6. 09 – 11 October 2011: “The Effectiveness Of Baitul Maal Wat Tamwil In Reducing Poverty: The Case of Indonesian Islamic Microfinance Institution”, paper presented at the 2nd International Conference on Inclusive Islamic Financial Sector Development”, held by Sudan Academy for Banking and Financial Sciences –SABFS-(Khartoum)
Personal Background/ Experience : 2006 – 2011: Associate Professor, Department of Accounting, Kulliyyah (Faculty) of Economics and Management Sciences, International Islamic University Malaysia (IIUM)
Books :
Conferences :  
Awards :
Certification :  

  1. Accountant
  2. Lecture Certificate
  3. Chartered Accountant (CA)
  4. Certified Risk Professional (CRP)
  5. Certified Investment Bank (CIB)
Other :
  1. 2011: Bronze Medal awarded during the IIUM Research, Invention and Innovation (IRIIE 2011) for the research entitled “A Panel Data Analysis on the Relationship between Corporate Governance and Bank“
  2. August 2006: The Best Academic Award, University of Islam Indonesia
  3. June 2006: The Best Teaching Performance, Faculty of Economics, University of Islam Indonesia
  4. 2000: Nominee of Shariah Award Recipient by PT Muamalat Bank of Indonesia
  5. 1998: The Most Productive Author of Academic Papers, [4th Runner Up] University of Islam Indonesia
  6. 1997: The Most Productive Author of Academic Papers, [2nd Runner Up] University of Islam Indonesia