Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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A Bibliometric Analysis Of Green Accounting Research
Full text linkThe primary goal of green accounting is to address social issues impacting global sustainable development and to influence corporate actions towards social and environmental concerns. This research aims to map the concept of green accounting and describe its impact on science. This research is a literature review using bibliometrics. Bibliometrics helps map research related to developing green accounting research trends published by leading journals from 1992 to 2023, which have been indexed by Scopus as many as 233 articles, using VosViewer software. The analysis is focused on keyword trends, authors, and institutions. The results show that the number of articles discussing the theme of green accounting has been increasing yearly, which aligns with the development of economics and the environment. The most popular keywords are sustainable development, environmental management, and environmental economics. The most published writer is Markandya. Meanwhile, the most popular organization is Fondazione Eni Enrico Mattei (FEEM). This study provides valuable insights for researchers focusing on green accounting. Therefore, this theme has the potential to be further developed in the future
Determinant Of Fraud Prevention In Regional Financial And Asset Management: Moderation Of Internal Audit
Full text linkThis research aims to find empirical evidence of the influence of the internal control system, auditor competence, and organizational culture on fraud prevention, with internal audit as a moderating variable. This study applied a quantitative method and a causally associative approach. Employees at the Financial and Asset Management Agency of Kupang Regency and City Government were population in this study 91 civil servants. The sample was chosen using purposive sampling, and the research sample was 75 respondents. Data collection uses survey techniques by distributing questionnaires to be filled out by employees. Partial least squares-structural equation modelling (PLS-SEM) is used in the data analysis with SmartPLS version 3.29. The result of this study indicates that internal control systems, auditor competence, and organizational culture positively affect fraud prevention. Internal audits do not affect fraud prevention. Internal audit can moderate the effect of internal system control and auditor competence. Internal audits cannot moderate the relationship between organizational culture and fraud prevention. This research can contribute to advancing current theory and be a reference for further research, especially on fraud risk. This research can be a reference for audit institutions in advancing best practices to improve the effectiveness of government audits in reducing and preventing fraud
Do Islamic Financial Resources Affect Profitability Of Islamic Banking?
Full text linkThis study aims to obtain empirical evidence of the influence of Islamic financial resources on the profitability of Islamic banking. Profitability is measured using several ratios, namely return on assets (ROA) and net profit margin (NPM), while the Islamic financial resources used in this study include temporary syirkah fund (TSF), non-performing financing (NPF), asset turnover ratio (ATR), and debt-to-equity ratio (DER). The population of this study is Islamic banking from some member countries of the Organization of Islamic Cooperation (OIC), such as Indonesia, Saudi Arabia, Kuwait, the United Arab Emirates, and Qatar. The research sample used purposive sampling, while the data analysis technique was multiple linear regression. The selected samples were 25 Islamic banks from 2013-2021, and 213 observation data were produced. The results of this study indicate that TSF, NPF, ATR, and DER simultaneously affect the profitability of Islamic banking. However, for partial testing, TSF, NPF, and DER negatively affect profitability, while ATR positively affects profitability. The implications of this study theoretically can be used to add references related to signaling theory in analyzing the phenomenon of fluctuations in Islamic banking profitability. This study has practical implications for Islamic banking management as a reference for utilizing Islamic financial resources following the characteristics of Islamic banking businesses in Indonesia, Saudi Arabia, Kuwait, Qatar, and the United Arab Emirates
Determinants Of Islamic Bank Financing During Economic Turbulence
Full text linkThe Covid-19 outbreak has caused turbulence in Indonesia's economic growth, thereby disrupting the performance of Islamic banks, especially in the distribution of financing. This research examines the influence of economic turbulence, third-party deposits, bank size, capital and profitability on financing disbursed by Islamic banks in Indonesia. The population of this research is Islamic commercial banks in Indonesia in the 2017-2022 period. The sample selection used a purposive sampling method and obtained ten Islamic banks. The data analysis technique uses panel data analysis with a fixed effect model. The research results prove that third-party deposits positively and significantly impact financing, while bank size and capital negatively and significantly impact financing. However, economic turbulence and profitability do not affect financing. When financing is divided based on contracts, economic turbulence negatively impacts profit-sharing-based financing, and profitability negatively impacts receivables-based financing. These findings can be a reference for Islamic banks to maintain the availability of third-party deposit funds to support financing expansion and further optimize their capital by channelling it to more productive assets in the form of financing. These findings can complement existing theories and support the business cycle theory that Islamic banks tighten financing based on profit sharing, which carries higher risks
Implementation Of Murabaha Financing In Baitul Maal Wat Tamwil: A SWOT Analysis
Full text linkThis research uses the SWOT approach to review Murabaha financing at Baitul Maal Wat Tamwil (BMT). This research is field research, with primary and secondary data sources, such as questionnaires, interviews, and literature. The research sample consisted of 20 people and three informants. Data analysis uses a mixed method approach, quantitatively and qualitatively, with the IFAS, EFAS and SWOT matrices. The research results found that several internal and external factors need to be evaluated, such as public trust, quality leadership, networks and partnerships, excellent and friendly service, practical procedures, and strategic location, which are assets that organizations can utilize to socialize Murabaha financing in the community. Meanwhile, external opportunities such as support from government agencies, a majority Muslim community, and local marketing strategies offer further growth and development potential. However, there are areas for improvement in education and awareness, product and service innovation, limited resources, and local marketing strategies that need to be overcome. Furthermore, threats from many competitors, the same target market, and a low public understanding of Islamic financing exist. This research can be helpful as a reference for future research and then become a reference for BMT in aligning organizational strategy with internal strengths and external opportunities, as well as overcoming existing weaknesses and threats
Optimizing Islamic Bank Customer Satisfaction Through Mobile Banking And Internet Banking Services
Full text linkThis research aims to analyze the optimization of customer satisfaction through mobile and internet banking services at the Bank Syariah Indonesia (BSI) Jombang branch office. This research is field research using qualitative methods through a case study approach. Data was collected through in-depth interviews with six informants from BSI customers who actively use mobile and internet banking. The data analysis technique used is interactive analysis with several steps: data reduction, data presentation, and conclusions. The research results show that evaluating the user interface of mobile and internet banking services is necessary. Banks must improve the security of mobile and internet banking systems. Preparing for bank credibility and good integration between mobile and internet banking services, the bank needs to improve customer service to be more responsive and informative in mobile banking and internet banking services. This research can be a reference for future research and can be a reference for Islamic banking in optimizing online services, especially for BSI
Bibliometric Analysis Of Islamic Letters Of Credit
Full text linkResearch mapping is essential to describe the topic and appropriate references before conducting research, including Islamic letters of credit. This research aims to review the literature on Islamic letters of credit. This research is a literature review using bibliometric methods with the Dimensions database. The keyword used in the article search is Islamic letter of credit. The data found and processed was 56 articles published from 2010-2023. The data was processed using Microsoft Excel and Bibilioshiny R programs. This research shows that most of the most productive writers come from Malaysia and Turkey. A topic that can be developed for further research is Islamic economic contracts linked to Islamic letters of credit. This research can be used as a reference for future research, as well as information regarding research gaps and an overview of research conditions regarding Islamic letters of credit, which will be developed to be broader and more varied
Pembinaan Jiwa Wirausaha Pada Generasi Z Di Madrasah Aliyah Darusalam Pematang Duku Timur Kabupaten Bengkalis
Full text linkTujuan pengabdian masyarakat ini adalah untuk memberikan motivasi pembinaan jiwa wirausaha terhadap generasi Z untuk siswa dan siswi Madrasah Aliyah Daarusalam Pematang Duku Timur Kecamatan Bengkalis, Kabupaten Bengkalis. Metode yang digunakan adalah metode seminar pembinaan wirausaha dengan empat tahap yakni tahap persiapan dengan observasi diskusi dan wawancara, kemudian tahap pelaksanaan dengan melaksanakan seminar pembinaan dan pemberian materi tentang generasi Z dan Revolusi industry, pentingnya berwirausaha kiat kiat berwirausaha, kemudian tahap evaluasi dan penyusunan laporan pengabdian. Hasil evaluasi menunjukkan bahwa motivasi generasi Z mengalami peningkatan setelah dilaksanakan seminar pembinaan jiwa wirausaha, sebanyak 83 persen peserta termotivasi dari kegiatan ini. Kemudian terakhir adalah tahap keberlanjutan yang akan dilaksanakan berdasarkan hasil evaluasi yang dilakukan dan pelaporan hasil pengabdian masyarakat
Pendampingan Implementasi Penguatan Proyek Profil Pelajar Pancasila (P5) Untuk Meningkatkan Profesionalisme Guru Sekolah Dasar
Full text linkKegiatan pengabdian ini bertujuan untuk memberikan pendampingan dan pelatihan kepada guru-guru SD Negeri Kampuno Kabupaten Bone dalam rangka meningkatkan profesionalisme mereka terkait Implementasi penguatan proyek profil pelajar pancasila (P5) dalam Kurikulum Merdeka di tingkat sekolah dasar. Sebanyak 8 guru dari SD Negeri 217 Kampuno menjadi peserta dalam kegiatan ini, yang berlangsung pada 30 September 2024. Pelatihan ini menggunakan beberapa tahapan antara lain :, 1) Persiapan, 2) Pelaksanaan (Penyampaian materi P5 dan Praktik penyusunan program P5), 3) Evaluasi . Secara keseluruhan, kegiatan pengabdian ini telah terlaksana sesuai rencana dan berjalan dengan baik. Narasumber menyampaikan materi sesuai dengan jadwal yang telah ditetapkan, dan materi tersebut dapat dipahami dengan baik oleh para guru peserta pelatihan. Peserta memperoleh pengetahuan tentang pembuatan modul P5 dan langsung mempraktikkan pembuatan modul P5 selama pelatihan. Produk yang dihasilkan dari kegiatan ini berupa modul P5 untuk setiap fase, yaitu fase A, fase B, dan fase C
Muzakki’s Trust In Zakat Payment: The Role Of Zakat Literacy, Transparency, Accountability, And Religiosity
Full text linkThis study aims to analyze the influence of zakat literacy, transparency, accountability, and religiosity on Muzakki's trust in paying zakat at the zakat amil institution. This research uses an explanatory research type with a quantitative approach that uses primary data through data collection in questionnaires. The population in this study was the Muzakki at LAZIZMU Central Java, Indonesia. The sample was randomly selected, and 50 Muzakki samples were obtained. The results of this study indicate that zakat literacy and accountability positively affect Muzakki's trust in paying for zakat. In contrast, transparency and religiosity negatively affect Muzakki's trust in paying zakat. This study provides theoretical implications that can complement existing theories and become a source of literacy and reference for further research. Then, it can provide comprehensive insight into how zakat institutions perform, thus encouraging the intention and behavior of paying zakat in real terms in the community. Practical implications include providing an overview of zakat management institutions in increasing public trust in paying zakat