Journal of School of Islamic Economics (STEI) SEBI (Sekolah Tinggi Ekonomi Islam)
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Kompetensi Takmir Dalam Menjaga Kualitas Laporan Keuangan Masjid: Telaah Literatur
No full textThis study aims to describe takmir's competence in maintaining the quality of financial reports. This study uses secondary data in the form of documents of research results from other parties in the form of published journal articles as well as academic papers published from academic seminars or conferences. Studying the literature by analyzing the competence of mosque takmirs in maintaining the quality of mosque financial reports. The results showed the importance of the role of mosque takmir in maintaining the quality of mosque financial reports. By presenting financial reports as a form of transparency and accountability from takmir of the mosque to stakeholders. Increasing the competence of human resources, implementing financial management, internal control, carrying out fundraising activities and utilizing technology are the optimization of mosque takmirs to maintain the quality of mosque financial reports.Penelitian ini bertujuan untuk mendeskripsikan kompetensi takmir dalam menjaga kualitas laporan keuangan. Penelitian ini menggunakan data sekunder berupa dokumen hasil penelitian dari pihak lain berupa artikel jurnal yang telah diterbitkan maupun makalah akademik yang diterbitkan dari seminar atau konferensi akademik. Studi literatur dengan menganalisis kompetensi takmir masjid dalam menjaga kualitas laporan keuangan masjid. Hasil penelitian menunjukkan pentingnya peran takmir masjid dalam menjaga kualitas laporan keuangan masjid. Dengan menyajikan laporan keuangan sebagai bentuk transparansi dan akuntabilitas dari takmir masjid kepada pemangku kepentingan. Peningkatan kompetensi sumber daya manusia, penerapan pengelolaan keuangan, pengendalian intern, pelaksanaan kegiatan penggalangan dana dan pemanfaatan teknologi merupakan optimalisasi takmir masjid untuk menjaga kualitas laporan keuangan masjid
Analysis of the Effect of Price and Product Reviews on Online Purchase Decisions Through Shopee in the Midst of the Covid-19 Pandemic (A Case Study: Shopee Consumers in Banjarnegara Regency, Central Java)
No full textThis study aims to determine the effect of price and product reviews on online purchasing decisions through Shopee during the Covid-19 pandemic in Banjarnegara Regency, Central Java. This study uses a quantitative approach. The data collection technique was conducted with a questionnaire. The number of samples in this study was 120 respondents using the purposive sampling method or with certain criteria, namely, the respondents are Shopee consumers who live in Banjarnegara Regency, Central Java, and have experience doing online transactions at Shopee at least 2 times since the outbreak of the Covid-19 pandemic in Indonesia. The data analysis technique used validity test, reliability test, multiple linear regression analysis and t-test (partial), and F test (simultaneous), and the coefficient of determination (R2). The data processing uses SPSS version 26.0. The results of this study indicate that prices and product reviews partially and simultaneously influence online purchasing decisions through Shopee during the Covid-19 pandemic in Banjarnegara Regency, Central Java
Determinan Nilai Perusahaan Pada Jakarta Islamic Index 2015-2019
No full textThe purpose of this study is to examine the factors that influence firm value in manufacturing companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period. This study examines the effect of financial leverage, size, asset structure and corporate governance on firm value as measured by price to book value. The sample was determined by purposive sampling method and obtained 50 observation data. Research data collected form documentaion form the company’s annual report. The analysis technique used is multiple regression analysis. The results show that financial leverage, size, asset structure and corporate governance have a positive and significant effect on firm value. Financial leverage ratio encourage the company to pay off the liability, so cab be said that the manufacturs company do the best perfomance to create firm value. Size have positive impact to firm value. The big size company can denote the growth of the company and make the positif signal for investor. The Assets Structure has positive impact on firm value indicating that the assets structure is used optimally, it will increase the company’s return. Corporate Goverance has a positve effect on firm value where CEO Duality as indicator of corporate governance provide the strenght for top management and Independen Commisioner indicates the ability of the bord commissonerstoo make decisons more objectively.Keywords: financial leverage, size, asset structure, corporate governance, firm value Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang memengaruhi nilai perusahaan pada perusahaan manufaktur yang terdaftar di Jakarta Islamic Index (JII) periode 2015-2019. Penelitian ini menguji pengaruh financial leverage, size, asset structure dan corporate governance terhadap nilai perusahaan yang diukur dengan price to book value. Sampel ditentukan dengan metode purposive sampling dan diperoleh 50 data observasi. Data penelitian dikumpulkan dengan dokumentasi dari laporan tahunan perusahaan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa financial leverage, size, struktur aset dan corporate governance berpengaruh positif dan signifikan terhadap nilai perusahaan. Rasio financial leverage memacu perusahaan untuk mampu melunasi hutangnya, sehingga dapat dikatakan bahwa perusahaan dalam sektor manufaktur sudah melakukan kinerja terbaik untuk menciptakan nilai perusahaan. Size memiliki pengaruh positif terhadap nilai perusahaan, Perusahaan berskala besar dapat menunjukkan kondisi perusahaan sedang mengalami perkembangan dan menjadikan sinyal yang baik bagi investor. Struktur aset berpengaruh positif terhadap nilai perusahaan mengindikasikan bahwa ketika aset tersebut dimanfaatkan secara optimal oleh perusahaan, maka akan meningkatkan return perusahaan. Corporate governance berpengaruh positif terhadap nilai perusahaan dimana CEO Duality sebagai indikator dari corporate governance memberikan kekuatan bagi manajemen puncak dan proporsi komisaris independen menandakan kemampuan dewan komisaris untuk mengambil keputusan semakin objektif
Trust, Religiousity, Income, Quality of Accounting Information, and Muzaki Decision to Pay Zakat
No full textThis study tests the factors that influence the decision of muzaki in channeling zakat, namely: trust, religiosity, income, and quality of accounting information. This study is a survey of 40 muzaki from Amil Zakat Institution (known as LAZ) Zakat Sukses in Depok. This study uses the purposive sampling method. Data analysis using SPSS 25 software with multiple linear regression analysis. The results of this study indicate that trust, religiosity, income, and the quality of accounting information simultaneously influence the decision of muzaki to distribute zakat through LAZ Zakat Sukses in Depok. Partially, trust, religiosity, and income positively affect the decision of muzaki to distribute zakat through LAZ Zakat Sukses. Meanwhile, the quality of accounting information has a negative impact on muzakki's decisions in distributing zakat through LAZ Zakat Sukses. This study's scope is on the muzaki at LAZ Zakat Sukses Depok. Therefore, the results may not represent nationally. Therefore, similar studies in collecting more large-scale data and broader areas will be useful. The implication is that LAZ Zakat Sukses need to show zakat management's performance to increase muzaki trust.Penelitian ini menguji faktor-faktor yang mempengaruhi keputusan muzaki dalam menyalurkan zakat yaitu: kepercayaan, religiusitas, pendapatan, dan kualitas informasi akuntansi. Penelitian ini merupakan survei terhadap 40 muzaki dari Lembaga Amil Zakat (LAZ) Zakat Sukses di Depok. Penelitian ini menggunakan metode purposive sampling. Analisis data menggunakan software SPSS 25 dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepercayaan, religiusitas, pendapatan, dan kualitas informasi akuntansi secara simultan berpengaruh terhadap keputusan muzaki dalam menyalurkan zakat melalui LAZ Zakat Sukses di Depok. Secara parsial kepercayaan, religiusitas, dan pendapatan berpengaruh positif terhadap keputusan muzaki menyalurkan zakat melalui LAZ Zakat Sukses. Sedangkan kualitas informasi akuntansi berpengaruh negatif terhadap keputusan muzakki dalam menyalurkan zakat melalui LAZ Zakat Sukses. Ruang lingkup penelitian ini pada muzaki di LAZ Zakat Sukses Depok. Oleh karena itu, hasilnya mungkin tidak mewakili secara nasional. Oleh karena itu, studi serupa dalam mengumpulkan data skala besar dan wilayah yang lebih luas akan berguna. Implikasinya, LAZ Zakat Sukses perlu menunjukkan kinerja pengelolaan zakat untuk meningkatkan kepercayaan muzaki
Developing Performance Measurement Model of Mosques
No full textThe main objective of this research is to find the performance measurement model of mosques in Ngaliyan District. The performance measurement model is adopted from the performance measurement model for organizations profit. This study uses mosque resources, management processes, and mosque performance as research variables. Mosque resources are grouped into mosque management resources (ta'mir), financial resources, and mosque facilities. Process management consists of stewardship management, financial management, and planning management. while the mosque's performance is shown through the implementation of religious activities and religious social services. The survey is limited to jami’ mosques in Ngaliyan District which are listed in SIMAS-Kemenag RI (Mosque Information System of Ministry of Religious Affairs of Republic of Indonesia) 2019. By purposive sampling, there are 36 valid samples for the analysis. Path analysis was applied to analyse the data. The results of this research using quantitative method showed that were significant influences between resource and mosque performance with management processes as the mediating variables. The findings from this study will be useful for mosque stakeholders such as mosque administrators, donors, congregations, and religious authorities who are directly affected by mosque performance.Tujuan utama dari penelitian ini adalah untuk mengetahui model pengukuran kinerja masjid di Kecamatan Ngaliyan. Model pengukuran kinerja diadopsi dari model pengukuran kinerja untuk laba organisasi. Penelitian ini menggunakan sumber daya masjid, proses manajemen, dan kinerja masjid sebagai variabel penelitian. Sumber daya masjid dikelompokkan menjadi sumber daya pengelolaan masjid (ta'mir), sumber keuangan, dan fasilitas masjid. Manajemen proses terdiri dari manajemen kepengurusan, manajemen keuangan, dan manajemen perencanaan. Sedangkan kinerja masjid ditunjukkan melalui penyelenggaraan kegiatan keagamaan dan bakti sosial keagamaan. Survei dibatasi pada masjid jami di Kecamatan Ngaliyan yang terdaftar dalam SIMAS-Kemenag RI (Sistem Informasi Masjid Kementerian Agama Republik Indonesia) 2019. Secara purposive sampling terdapat 36 sampel yang valid untuk dianalisis. Analisis jalur diterapkan untuk menganalisis data. Hasil penelitian dengan menggunakan metode kuantitatif menunjukkan bahwa terdapat pengaruh yang signifikan antara sumber daya dan kinerja masjid dengan proses manajemen sebagai variabel mediasi. Temuan dari studi ini akan bermanfaat bagi pemangku kepentingan masjid seperti pengurus masjid, donatur, jemaah, dan otoritas keagamaan yang secara langsung terpengaruh oleh kinerja masjid
Peran Islamic Corporate Social Responsibility dalam Memoderasi Pengaruh Zakat Terhadap Kinerja Bank Umum Syariah
No full textThe aim of this study is to investigate the role of Islamic Corporate Social Responsibility in moderating the effect of zakat on Islamic commercial banks’ financial performance. Out of 13 Islamic commercial bank listed by Otoritas Jasa Keuangan from 2012 to 2017, there were only five banks reporting Statement of Zakat Fund Sources and Disbursements. Hence, the final samples of this study consist of 30 observation data. Secondary data collected from 30 annual reports were gathered through documentation. This study utilizes moderated regression analysis to test three research hypotheses. The results shows several findings. Firstly, the amount of corporate zakat being reported in the Statement of Zakat Fund Sources and Disbursements has positive impact on Islamic banks’ financial performance. Secondly, Islamic CSR as measured by Islamic reporting index developed by Belal et al. (2015) has negative impact on Islamic Banks’ financial performance. Thirdly, the role of Islamic CSR in moderating the effect of zakat on financial performance was confirmed. Tujuan dari penelitian ini adalah untuk mengetahui peran Islamic Corporate Social Responsibility dalam memoderasi pengaruh zakat terhadap kinerja keuangan bank umum syariah. Dari 13 bank umum syariah yang terdaftar oleh Otoritas Jasa Keuangan dari tahun 2012 hingga 2017, hanya ada lima bank yang melaporkan Pernyataan Sumber dan Pencairan Dana Zakat. Sehingga sampel akhir dari penelitian ini terdiri dari 30 data observasi. Data sekunder yang dikumpulkan dari 30 laporan tahunan dikumpulkan melalui dokumentasi. Penelitian ini menggunakan analisis regresi yang dimoderasi untuk menguji tiga hipotesis penelitian. Hasilnya menunjukkan beberapa temuan. Pertama, jumlah zakat perusahaan yang dilaporkan dalam Laporan Sumber dan Pencairan Dana Zakat berdampak positif terhadap kinerja keuangan bank syariah. Kedua, CSR Islami yang diukur dengan indeks pelaporan Islam yang dikembangkan oleh Belal et al. (2015) berdampak negatif terhadap kinerja keuangan Bank Islam. Ketiga, peran CSR Islam dalam memoderasi pengaruh zakat terhadap kinerja keuangan dikonfirmasi
Determinasi Praktik Penghindaran Pajak: Studi Pada Perusahaan Terkategori Jakarta Islamic Index
No full textThis study aimed to examine the effect of growth sales and company profits on tax avoidance practices in companies listed on the Jakarta Islamic Index in period of 2015-2019. The method in this research uses a quantitative approach. Population and sample come from the annual reports of companies listed on the Jakarta Islamic index with the sample criteria that have been determined using the purposive sampling method. Data analysis using multiple linear regression. The proxy for tax avoidance practice uses the effective tax rate. The analysis results showed that the sales growth variable does not affect tax avoidance. It is caused by decreased sales growth and makes company profits. Also, the company decrease does not need to do tax avoidance. Meanwhile, company profit affects tax avoidance. It indicates that the high profit of the company will make management carry out careful tax planning. In the end, it will produce an optimal tax that will be distributed to the state.Penelitian ini bertujuan untuk menguji pengaruh antara pertumbuhan penjualan dan profit perusahaan terhadap praktik penghindaran pajak pada perusahaan yang terdaftar di jakarta islamic index periode 2015-2019. Metode dalam penelitian ini menggunakan pendekatan kuantitatif. Populasi dan sampel berasal dari laporan tahunan perusahaan yang terdaftar di jakarta islamic index dengan kriteria sampel yang telah ditentukan menggunakan metode purposive sampling. Analisis data menggunakan regresi linier berganda. Proxy dari praktik penghindaran pajak menggunakan effective tax rate. Hasil analisis menunjukkan bahwa variabel pertumbuhan penjualan tidak berpengaruh berpengaruh terhadap penghindaran pajak hal ini dikarenakan perusahaan mengalami penurunan pertumbuhan penjualan dan membuat laba perusahaan juga menurun sehingga perusahaan tidak perlu melakukan penghindaran pajak. sedangkan profit perusahaan berpengaruh terhadap penghindaran pajak Hal ini mengindikasikan bahwa tingginya profit perusahaan akan membuat pihak manajemen melakukan perencanaan pajak yang matang sehingga akan menghasilkan pajak optimal yang akan disalurkan ke negara
Analysis of the Effect of Inflation, BI Rate, and Exchange on Profitability of Sharia Banks in Indonesia (Period 2014-2020)
No full textThis study aims to analyze the Influence of Inflation, BI rate and Exchange Rate on The Profitability of Sharia Banks In Indonesia for the period 2014-2020. The type of research is quantitative descriptive, with multiple linear regression analysis processed using SPSS software. Using the annual time series 2014-2020 data published on the OJK official website. The population and sample of 34 BUS and UUS were published in the Islamic banking statistics report by the OJK. The results of this study show that inflation has no partial effect on the profitability of sharia banks in Indonesia, while Bi rates negative affect and significant the profitability of sharia banks in Indonesia. And Exchange rates positive affect and siginificant. However, simultaneousy all independent free variables affect the profitability of sharia banks, and are able to explain the dependent variable of 70% and the remaining 30% are explained by other models not discussed in this study
An Evaluation of Zakat Productive Program in the Pandemic
No full textHaving the access of technology and information are some of the requirements needed to live in the middle of pandemic. On the other side, poverty is one of the main challenges that Islamic countries like Indonesia has to encounter. Because of the same reason, not everyone able to have the privilege to access nor master technology and information. However Islam offers the solution in the form of zakat to distribute the wealth and minimizing the gap of one’s economy and social status. This paper attempts to evaluate Sekolah Menengah Kejuruan Informatika Utama, program founded by Yayasan Baitul Maal PLN towards their students and alumni economy and social status. Using Social Return on Investment, this paper aims to provide a different perspective of zakat distribution run by Perusahaan Listrik Negara as Indonesia’s Public Company. The result then shows that SROI provides a financial measure of this value, that for every Rp.1 spent on SMKI Utama there is social value of Rp. 2.25 created over 1 year period
Fiqh muamalah overview of electronic money products at linkAJA shariah
No full textThis research reveals a fiqh muamalah review of electronic money on LinkAja Syariah and analyzes journals, classic books, DSN-MUI fatwas as well as related regulations. The research method used is a qualitative descriptive method with secondary data sources obtained from previous research by linking it with the MUI DSN Fatwa, AAOIFI Standards, and classical books. This research is literature research (library research). The data collection technique used was literature study and documentation. The results of this study are that the practice of electronic money in LinkAja Syariah has met the principles of sharia in implementing the electronic money scheme on products that have been analyzed by researchers and from the point of view of maqashid sharia, electronic money schemes give birth to many maslaha