Kamaruddin, Muhammad Iqmal Hisham
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Financial and Non-Financial Disclosure Practices in Selected Awqaf Institutions Muhammad Iqmal Hisham Kamaruddin; Rosnia Masruki; Mustafa Mohd Hanefah
International Journal of Nusantara Islam Vol 6, No 1 (2018): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v6i1.1929

Abstract

It is undeniable fact that waqf becomes as one of tools used in order to alleviate inequality among people especially Muslim community. Basically, waqf fund is raised from the public and managed by mutawalli under waqf institution. As the intermediate party between waqif and beneficiaries, waqf institution is accountable for the management of waqf funds and need to disclose sufficient information pertaining to waqf fund itself. Good disclosure practices by waqf institution should cover both financial and non-financial information for all related waqf activities, programs and projects conducted. This includes such as corporate information, strategic information, financial performance information, financial statement information and non-financial performance information. To examine such disclosure practices, intensive content analysis was employed on waqf reporting information which is waqf annual report from three selected awqaf institutions namely, Perbadanan Wakaf Selangor (PWS), Pusat Wakaf MAIWP Sdn Bhd (PWM) and Majlis Ugama Islam Singapura (MUIS). The results revealed that financial statement information was the highest disclosure practice by selected awqaf institutions when it scores 100% (385 out of 385 items), followed closely by strategic information 68.9% (62 out of 90 items), financial performance information 66.7% (80 out of 120 items), corporate information 61.7% (74 out of 120 items) and finally by non-financial performance information 37.5% (45 out of 120 items). Besides, several interesting and advanced disclosure practice by MUIS also highlighted and discussed as a benchmark for other awqaf institutions to disclose their waqf activities, programs and projects in the future.
The Potential of Millennial Muslim’s Halal Tourism During The Covid-19 Pandemic Susilawati, Cucu; Abduh, Muhamad; Kamaruddin, Muhammad Iqmal Hisham; Sari, Rosi Hasna
Journal of Digital Marketing and Halal Industry Vol 4, No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2022.4.2.12806

Abstract

This research is motivated by the trend of increasing the tourism sector to 16.11 million people in 2019, which makes halal tourism such as one of the profitable industries in the global market. However, since the confirmed case of Covid-19 in March 2020, the tourism sector has decreased by 66.02% in April 2020. It is known that tourists visiting during the COVID-19 pandemic are tourists from the millennial generation. This study aims to find out how to implement halal tourism in Indonesia and to find out how the millennial generation has the potential to increase halal tourism during the Covid-19 pandemic. This study uses a mixed-method i.e. a combination of quantitative and qualitative. Based on the distribution of questionnaires to 300 respondents, the results stated that the millennial generation was interested in and carried out halal tourism. The conclusion is the millennial Muslim generation continued to carry out tourism during the pandemic by implementing strict health protocols. This research implies that halal tourism can still revive even though a pandemic hits it.
The Potential of Millennial Muslim’s Halal Tourism During The Covid-19 Pandemic Susilawati, Cucu; Abduh, Muhamad; Kamaruddin, Muhammad Iqmal Hisham; Sari, Rosi Hasna
Journal of Digital Marketing and Halal Industry Vol. 4 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2022.4.2.12806

Abstract

This research is motivated by the trend of increasing the tourism sector to 16.11 million people in 2019, which makes halal tourism such as one of the profitable industries in the global market. However, since the confirmed case of Covid-19 in March 2020, the tourism sector has decreased by 66.02% in April 2020. It is known that tourists visiting during the COVID-19 pandemic are tourists from the millennial generation. This study aims to find out how to implement halal tourism in Indonesia and to find out how the millennial generation has the potential to increase halal tourism during the Covid-19 pandemic. This study uses a mixed-method i.e. a combination of quantitative and qualitative. Based on the distribution of questionnaires to 300 respondents, the results stated that the millennial generation was interested in and carried out halal tourism. The conclusion is the millennial Muslim generation continued to carry out tourism during the pandemic by implementing strict health protocols. This research implies that halal tourism can still revive even though a pandemic hits it.