Rumah Jurnal Institut Agama Islam Negeri Kudus
Not a member yet
4469 research outputs found
Sort by
The Role of Women's Leadership in the Traditional Muslim Religious Movement (New Paradigm in PBNU Leadership 2022-2027)
Get PDFSeeing the structure of PBNU for the 2022-2027 Period, Gus Yahya (Top Leader of PBNU) gave an important role for women to join the structure of PBNU's daily management, after approximately 96 years PBNU did not involve women in its staff structure. This certainly affects the direction of PBNU organizational policies in the future. This study intends to analyze the shift in NU's religious paradigm related to the role of women in collective leadership at PBNU and its implications in responding to changing times as well as welcoming a new civilization within NU which is entering the second century. This research includes library research with a socio-phenomenological approach. This study resulted in the finding that the paradigm shift in NU leadership was based on changes in religious understanding and empirical experiences of NU clerics (Kiai and Nyai) in various aspects of life, religious, social, political, and cultural. In addition, many NU programs related to women such as reproductive health, sexual violence, migrant women workers, reproductive health, and women's radicalism are considerations for the importance of women's involvement in the development and implementation of these programs. Strategic roles in PBNU given to women such as Nyai Dr. (H.C) Sinta Nuriyah Abdurrahman at Musytasyar, Nyai Nafisah Ali Maksum at A'wan, Alissa Wahid and Khafifah Indar Parawansa at Tanfidziyah
Jihad and Interpretation of Religious Texts on Female Terrorists in Indonesia
No full textThe involvement of women in terrorism circles has led to the emergence of a brand-new terrorist map of the terrorism fight in Indonesia, where women had previously played a private role solely. Their involvement in public spaces in terrorism circles is closely associated with patriarchal culture and transformation in the concept of hijrah and qital as a means of jihad. This paper aims to explore the three domains of women's attempts at terror as a series of struggles; it includes defining women's weaknesses and disadvantages by patriarchal circles, using media to encourage women's emotional enthusiasm in the circle of terror, and interpreting hijrah and qital as justification for jihad movement which becomes a spirit for women to commit terrors. The data in this study came from observations, interviews with two female terrorists, one terrorist advisor, and one ex-convict, as well as the discourse of terror-related web publications. This study reveals that male terrorists exploit patriarchal culture to establish religious authority in their organizations. In addition, virtual media is highly effective in spreading propaganda for women’s involvement in the struggle domain for two reasons. First, it broadcasted by providing fatwas on the women’s consent to fight based on historical background. Second, it propagated by offering new religious interpretations of the terms hijrah and qital as jihad media tailored to the terrorist organizations’ missions and goals
Is the Underlying Asset an Effective Source of Trust: Evidence from Indonesian Sukuk Market
No full textThis research aims to investigate stock market reaction toward asset-underlied sukuk in Indonesian Sukuk Market. The novelty of this research is to test the market reaction associated with the issue of the underlying asset on the sukuk. To do that, we use event studies during 15-days pre and 15-days post issuance. There are 34 firms with 84 events from 2008 to 2019. Our results suggest that the sukuk is not statistically meaningful to investors. The shareholders could not have confidence in their funds' underlying assets as collateral for Sukuk's issue. It might still be viewed as bonds and other debt policies by investors. Investors need to be given confidence and secure in their investment, not just underlying asset but by handing over certificates of asset ownership. This study contributes empirical evidence to testing investor reactions to the issuance of guaranteed sukuk with underlying assets
Panel Data Regression on Tax Avoidance: Reviewed from Islamic Corporate Social Responsibility and Financial Ratio Analysis
No full textTax avoidance becomes unique because it is allowed in the sense that it does not violate the law. However, it is undesirable in practice because it affects the country’s revenue. This study experimentally investigates the relationship between Islamic corporate social responsibility, profitability, leverage, inventory intensity, capital intensity, and tax avoidance. This research employs a causal methodology and is quantitative. Only businesses listed on the Indonesian Islamic Stock Index (ISSI) were included in this analysis. The purposive sampling approach was employed to gather a sample of 15 companies for the 2016–2021 research period. Profitability has a negative impact on tax avoidance, leverage has a negative impact on tax avoidance, inventory intensity has a positive and significant impact on tax avoidance, capital intensity has no discernible impact on tax avoidance, and Islamic corporate social responsibility has no discernible impact on tax avoidance
What Strategies are Employed in the Implementation of Sharia Bank Green Banking?
No full textGreen banking is an approach that aims to mitigate market competition and preserve the environment since the banking sector is reliant on a healthy environment for its sustainability. If the banking sector does not implement this, it will increase legal risks, financing risks, and the bank's reputation. This research aims to find out the green banking development strategy of Sharia banks in Indonesia, along with the problems and potential solutions for its implementation. This research employs the Analytic Network Process (ANP) method and is processed using the SuperDecision software. The findings of this study reveal that Islamic banking in Indonesia has three distinct problems: The primary focus is on regulatory issues, followed by human resources problems, and subsequently, governance matters. Respondents have a rater agreement of W = 0.10345. The best solution to overcome the problem of developing green banking for Islamic banks in Indonesia is a human resources solution, followed by a regulatory solution and a governance solution. The level of respondent agreement or rater agreement W = 0.05461. Strategies for developing green banking for Sharia banks in Indonesia include improving the quality of human resources, implementing government support initiatives, and strengthening governance systems. Respondents have a rater agreement of W = 0.04598. Strategies for developing green banking for Sharia banks in Indonesia include strategies for improving the quality of human resources through employee green training and capabilities, strategies for implementing government support initiatives through the establishment of policies that facilitate the enactment of green banking in Sharia banks, and strategies for strengthening governance system by complying with the precautionary principle for an excellent image of Sharia banks
Meta Analysis of Profitability Islamic Banking Research
Get PDFIslamic banks are financial institutions whose operations and products are developed based on the Al-qur’an and Hadith. One of the most important things in banking is profitability. Islamic bank profitability studies are important tools for improving performance, evaluating bank operations and determining management plans to help increase the chances of a bank surviving in a competitive market. Therefore, this study aims to determine the map of research development related to the Profitability of Islamic Banking using the Meta Analysis approach. This research method uses purposive non probability sampling method, using descriptive statistics in the explanation. The data used in this study are 100 international and local journals issued from various accredited journals with the theme of profitability of Islamic banking during the 2010-2020 period. This study experienced an increase and decrease in the number of journals during 2010-2020, and the largest number of authors who discussed the theme of the profitability of Islamic banking were 2 journals. In addition, journals that publish papers on the theme of profitability are the International Journal of Economics and Financial Issues, with a total of 6 papers. During this research, the most widely used method is the quantitative method with the model used is the analysis panel data. During this study, the journal by Dietrich and Wazenried (2011) was the study with the most citation as many as 878
Optimizing Sharia Insurance in Building Halal Value Chain
Get PDFThe phenomenon of the halal lifestyle demands modern society to fulfill sharia principles in almost all aspects of life. In order to improve the quality of halal integrity to reach the global market potential of US$ 2.3 trillion, a system is built that can accommodate halal products. In the end, a halal value chain was formed that could integrate various companies and industries to work hand in hand to build a halal ecosystem. One aspect that cannot be abandoned in the development of the halal ecosystem is the financial sector in which transactions and financial mobilization occur. Of course, the system used is Islamic finance, in accordance with the principles of the halal value chain. One of the Islamic finance sectors is sharia insurance. In general, insurance is used as a guarantee if one day there is a loss to the related party. The halal industry certainly does not guarantee the avoidance of business actors from losses. From this, it can be understood that Islamic insurance plays a vital role in developing the halal value chain. Therefore, further research is needed regarding the identification of the role of Islamic insurance in optimizing the halal value chain. This research using qualitative methods and library research aims to analyze the role of sharia insurance in developing the halal value chain. The results found that almost all halal value chain clusters such as food and beverage clusters, halal tourism, fashion, cosmetics, and recreational media require sharia insurance to develop the halal value chain. This is because sharia insurance can guarantee the continuity of sharia-based businesses if there is an unthinkable loss one day. The government needs to pay more attention to implementing the Islamic financial system, one of which is sharia insurance, if it wants to create a halal ecosystem in Indonesia
Profitabilitas Perusahaan Sektor Consumer Non-cyclical: Pengaruh Leverage, Ukuran Perusahaan, dan Likuiditas
Get PDFProfitability is the most important element in a company because the profit or profits generated can determine the level of investor confidence in investing. The aim of this research is to examine the effect of leverage, company size and liquidity on profitability levels. This research is quantitative research with a population of Consumer Non-cyclical companies listed on the IDX for the 2017-2022 period. Sampling used a purposive sampling technique with a total of nine companies and obtained 514 research data. Data analysis uses multiple linear regression analysis techniques for panel data with Eviews 9. The results of this research show that leverage and liquidity have a negative effect on profitability. Meanwhile, company size has no effect on profitability
Analisis Crowdfunding Syariah Berdasarkan Prinsip Sharia Compliance pada Produk Perbankan Syariah
Get PDFThe presence of Financial Technology is a concrete manifestation of economic development in the digital era. One form of fintech development is the emergence of crowdfunding which is accessed via an internet network connection. The purpose of this research is to find out the implementation of the sharia crowdfunding method from the point of view of sharia compliance in Indonesia. The method used in this study is qualitative by using an empirical juridical approach. The results of this study conclude that the application of the sharia crowdfunding method to real sector economic transactions is in accordance with sharia principles, meaning that the sharia crowdfunding method is permissible according to Islamic law. The interrelated parties in this crowdfunding are the organizers, initiators and investors or donors as well as the Sharia Supervisory Board as the supervisory institution for the implementation of sharia crowdfunding. The application of crowdfunding in the development of Islamic banking products must be in accordance with sharia principles, namely avoiding the elements of magrib (maisir, gharar and usury). The development of crowdfunding -based fintech has grown rapidly in Indonesia so that special regulations are needed to regulate this so that unwanted things do not occur
Solusi Permasalahan Pengembangan Wakaf Uang di Indonesia
Get PDFCash waqf has great potential, but many challenges and threats are faced in the framework of developing this islamic social financial instrument. and the purpose of this research is to answer the problem: what are the problems faced in the framework of developing cash waqf in indonesia? what are the solutions and strategies that must be implemented in the long-term strategic framework? with the IFAS EFAS matrix and swot method approaches, we will try to answer some of these questions and find solutions. the results of the evaluation of internal factors indicate that the highest weaknesses are the lack of socialization to the community and the lack of professional nazhir human resources. the results of the evaluation of external factors (EFE) show that what is considered a threat is the relatively weak political will of the authority holders followed by the majority of nazhir who are still traditional in waqf management in general. after knowing the important factors above, a cash waqf development strategy in indonesia uses the SWOT analysis is as follows: (a) transparency and accountability of waqf institutions, (b) improving the quality of nazhir cash waqf managers, (c) innovative marketing strategies from waqf institutions and (e) support for waqf regulations. the next priority strategies are: (d) development of waqf educational institutions, and (g) technology and computerization of waqf management. the last but not least is (f) update and validation related to waqf and cash waqf data