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All Journal Ulul Albab: Jurnal Studi Islam EQUILIBRIUM IQTISHADIA Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan al-Uqud : Journal of Islamic Economics Al-Hayat: Journal of Islamic Education Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ilmiah Edunomika (JIE) Proceedings of International Conference on Da'wa and Communication El-Qist : Journal of Islamic Economics and Business (JIEB) Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam GUYUB: Journal of Community Engagement Jurnal Manajemen dan Inovasi (MANOVA) Indonesian Journal of Economics and Management ABDINE Jurnal Pengabdian Masyarakat Multifinance JURNAL MANAJEMEN DAN BISNIS INDONESIA
Ahsan, Muhamad
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Other

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Does Zakat Management Organization Comply with PSAK 109? Novie Andriani Zakariya; Syam, Nur; Ahsan, Muhamad; Arifin, Sirajul; Ilham, Moh
Proceedings of International Conference on Da'wa and Communication Vol. 5 No. 1 (2023): Forging a Harmonious Future World through Da'wah and Communication Aligned with
Publisher : Da’wa and Communication Faculty of the Sunan Ampel State Islamic University, Surabaya, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/icondac.v5i1.1376

Abstract

Abstract: The purpose of this study is to analyze the compliance of Zakat Management Organizations (ZMO) in Indonesia with financial accounting Statement of Financial Accounting Standards (PSAK) 109. This study uses the literature review study method, where the source of this database is obtained from trusted scientific searches from the range of 201 8-2022 national journals. This literature study was conducted by collecting 15 references to trusted scientific research journal data related to compliance with the Statement of Financial Accounting Standards (PSAK) 109 concerning Zakat, Infak and Alms Accounting at Zakat Management Organizations (ZMO) in Indonesia. The results of this study researchers found that there are 3 typologies in compliance with the application of the Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infak and Alms in Zakat Management Organizations in Indonesia, including: (1) Full Compliance, (2) Not Complete Compliance, (3) No Compliance. The highest category is in the third category that there are 6 Zakat Management Organizations that fall into the typology of no compliance with the Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infak and Alms in Zakat Management Organizations (ZMO) in Indonesia.
IS IT FAIR TO ASSESS THE PERFORMANCE OF ISLAMIC BANKS BASED ON THE CONVENTIONAL BANK PLATFORM? Rosmanidar, Elyanti; Ahsan, Muhamad; Al-Hadi, Abu Azam; Thi Minh Phuong, Nguyen
Ulul Albab: Jurnal Studi Islam Vol 23, No 1 (2022): Islamic Law and Economic
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ua.v23i1.15473

Abstract

Several studies found the weakness of using conventional performance measurement tools such as CAMELS and RGEC in Islamic banking and the lack of performance measurement tools following the characteristics of Islamic banks. This is the solid reason to have a performance measurement system that integrates the objectives of sharia and the business objectives of sharia banking. This study explores the application of maqâsi}d al-sharî‘ah values in Islamic banking and initiated a Sharia Integrated Performance Measurement (SIPM) structure. This is a library research. The primary data were collected through in-depth interviews with practitioners, experts, and academics of Islamic banking, while secondary data was taken from the literature and previous research that discussed the measurement of Islamic banking performance. The data were analyzed through several stages: data reduction, data display, and concluding with the help of the Atlas.ti application version 8. This study wants to contribute to the idea of building a Sharia Integrated Performance Measurement (SIPM) platform through three components: Islamic commercial performance, Islamic social performance, and Islamic macroeconomics performance in Islamic banking.
The Urgency of Policy, Regulator and Risk Management in Maintaining a Sustainable Business: Case Study of Silicon Valley Bank (SVB) Solikhawati, Anisa; Rasyidi, Ekky; Ahsan, Muhamad
Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.5336

Abstract

This study aims to analyze the urgency of policies, regulators, and risk management in maintaining business at one of the 16th largest banks in the USA, namely Silicon Valley Bank . The method used is descriptive quantitative method. The data used is secondary data in the form of financial reports from 2020 to 2022 and is enriched by qualitative data sourced from articles from 2019 to 2023. The results show that SVB's financial management has experienced an impairment in the ROA, NIM and CAR ratios. SVB has an urge or tendency to take very high risks in an effort to achieve large profits which result in the use of high leverage and unstable sources of funding. The urgency of policies, regulators and risk management is considered very high in the case of SVB because their overall role is in maintaining a sustainable business.
Madura's Cigarette Excise Contribution Amid Illegal Cigarette Pressure Fatmariyah, Fatimatul; Ahsan, Muhamad; Syarif, Muh; AS, Fathor
MediaTrend Vol 19, No 2 (2024): OKTOBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v19i2.24216

Abstract

The objectives of this study are, 1). Explaining cigarette excise and tariffs, 2). Knowing the number of cigarette companies in Madura, 3). Knowing the circulation of illegal cigarettes in Madura, 4). Knowing the contribution of cigarette excise to the state, 5). Knowing the state losses from illegal cigarettes in Madura. Descriptive qualitative research method. Result 1). Excise tariffs on tobacco products have increased from year to year, 2). The growth of cigarette factories on the island of Madura is very high, 3). The circulation of illegal cigarettes in Madura is very concerning, 4). Madura cigarette excise contribution always exceeds the annual target, and 5). State losses from the circulation of illegal cigarettes in 2021 reached Rp. 3,977,436,785. The limitations of this research are the relatively short research process, the methods used and the limited number of research informants. Future researchers should use other methods with a more significant number of informants. The the oretical implication of this research is that it can add references in the field of excise, and the practical implication is that it can be used as reference material in monitoring the distribution of illegal cigarettes, which is detrimental to the state.
Pelatihan Pengolahan Sampah Plastik Menjadi Paving Block di Desa Rowogempol Kabupaten Pasuruan Suraiyah, Himmatus; Nur Habibah, Hafsah; Ahsan, Muhamad
ABDINE: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v4i2.918

Abstract

Kurangnya tingkat kesadaran masyarakat Desa Rowogempol dalam pengelolaan sampah plastik menjadi perhatian pemerintah kabupaten Pasuruan karena penumpukan sampah plastik. Sehingga diperlukan pelatihan ketrampilan untuk memanfaatkan sampah plastik menjadi lebih bermanfaat dan bernilai ekonomi. Tujuan pengabdian ini untuk mengatasi kesenjangan pengetahuan dan membantu meningkatkan kesadaran masyarakat akan pentingnya mereduksi limbah sampah plastik menjadi sebuah produk yang dapat bernilai ekonomi seperti paving block. Metode yang digunakan dalam pengabdian ini adalah observasi dan diskusi, pembimbingan dan pelatihan pembuatan paving block dari sampah plastik. Hasil pengabdian secara kualitatif menunjukkan terdapat peningkatan pengetahuan dan timbulnya kesadaran bahwa limbah plastik yang selama ini dianggap tidak bermanfaat bila diolah dengan benar dapat bernilai ekonomi
ISLAMIC ENTREPRENEURSHIP IDENTITY IN THE INDONESIAN HIJRAH COMMUNITY Kunaifi, Aang; Djamaluddin, Burhan; Fauzia, Ika Yunia; Ritonga, Iskandar; Nurhayati, Nurhayati; Syam, Nur; Widiastuti, Tika; Ahsan, Muhamad
Multifinance Vol. 2 No. 1 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i1.140

Abstract

This research aims to describe how Islamic entrepreneurship is implemented in the Hijrah community as a model that represents the identity of each community. The research was conducted using qualitative methods with a case study strategy. Data collection was carried out using observation, interviews, and documentation techniques. The research subjects were the Indonesian Muslim Entrepreneurs Community (KPMI), the Muslim Entrepreneurs Alliance (Assalim), and the Indonesian Business Islamic Boarding School (PBI). Data was collected from field observations and participant observations. There were 22 informants interviewed in-depth, three of whom were experts. Informants came from several regions, including Java, Sumatra, Bali, NTB, Sulawesi, and Kalimantan. The resulting documentation is in the form of brochures, photos of community activities, and digital information on websites, Facebook, Instagram, and WhatsApp groups. Data analysis was carried out by deducing theoretical propositions regarding the implementation of Islamic entrepreneurship in the hijrah community and developing them inductively to describe new findings and propositions. Based on the research results, it was found that the hijrah community implemented Islamic entrepreneurship in various identities, namely salaf-preneurship in the KPMI community, ideo-preneurship in the Assalim community, and spiritual-preneurship in the PBI community. The implication of this research is the development of Islamic entrepreneurship theory, which can be implemented widely by society.
Implementasi Strategi Pengembangan Bisnis Dengan Business Model Canvas Sukarno, Bangkit Rambu; Ahsan, Muhamad
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 4 No. 2 (2021): Juli
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v4i2.456

Abstract

This study aims to determine the mapping of existing business strategies and develop new business strategies into a business model canvas. The method used is descriptive qualitative. Data were collected through observation, documentation, and interview. The collected data were analyzed using SWOT analysis and the results were elaborated into nine elements of the Business Model Canvas. The results showed that the business strategy obtained from the Business Model Canvas mapping is good enough because each element supports each other to increase revenue. The practical implication is that several strategies must be improvised to increase revenue, including by developing key resources, increasing the cost structure for advertising, and persuading customers to become resellers as key partnerships, customer relationships, and channels.
Determinan Rekrutmen Online Generasi Y dan Z di Perusahaan ABC Kholifah, Chika Dewi; Ahsan, Muhamad; Fatmah, Fatmah
Jurnal Manajemen dan Bisnis Indonesia Vol. 9 No. 1 (2023): Edisi Bulan Juni
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v9i1.380

Abstract

Penelitian ini bertujuan menguji dan menganalisis pengaruh daya tarik perusahaan, reputasi perusahaan, dan rekrutmen online dengan reputasi perusahaan sebagai mediasi daya Tarik perusahaan terhadap minat melamar pekerjaan pada generasi Y dan Z pengguna platform TikTok di Perusahaan ABC. Metode yang digunakan pada penelitian ini adalah kuantitatif asosiatif. Teknik pengambilan sampel yang digunakan purposive sampling. Data dikumpulkan dengan menyebarkan kuesioner secara online melalui google form pada 96 responden. Data yang terkumpul dianalisis dengan software SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa reputasi perusahaan dan rekrutmen online berpengaruh positif dan signifikan terhadap minat melamar pekerjaan pada generasi Y dan Z pengguna platform TikTok di Perusahaan ABC. Reputasi perusahaan memediasi pengaruh daya tarik perusahaan terhadap minat melamar pekerjaan pada generasi Y dan Z pengguna platform TikTok di Perusahaan ABC. Implikasi praktis, Perusahaan ABC hendaknya mengembangkan strategi dalam proses rekrutmen online dan meningkatkan reputasi perusahaan untuk menarik minat pelamar dari generasi Y dan Z.
Gerakan Ekonomi Islam Konservatif-Politik, Wajah Konstruktivisme Kewirausahaan Komunitas Hijrah Indonesia Kunaifi, Aang; Djamaluddin, Burhan; Fauzia, Ika Yunia; Ritonga, Iskandar; Nurhayati; Syam, Nur; Widiastuti, Tika; Ahsan, Muhamad
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October (On Progress)
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3192

Abstract

One can interpret the hijra community's economic impact in Indonesia as both beneficial and detrimental. The purpose of this paper is to elucidate the typology of the Indonesian Islamic entrepreneurial movement and the hijrah community movement's compromise model for economic rules. Observations at community business locations, interviews with entrepreneurs in 10 communities, documentation in the form of brochures, photos of activities, and information on Facebook, Instagram, and WhatsApp groups were used in the research, which followed a case study methodology. Three of the 22 informants who were thoroughly questioned were expert informants. The regions of origin of the informants included Java, Sumatra, Bali, NTB, Sulawesi, and Kalimantan. To generate fresh hypotheses, data were examined using theoretical PPIM and Carter and Banker's hijra community typology propositions. The study's findings demonstrate the political conservatism of the hijra community's Islamic economic movement. Specifically, the dominant economic system, the Islamic economic movement, aims to replace conventional or ribawi economics, or is portrayed as such in the dual system notion.
The Interpersonal Contribution of Capital Prophetic Leadership of Principals in Character Development Rakhman, Fathor; Munardji, Munardji; Hamsinah, Hamsinah; Ahsan, Muhamad; Liswandi, Liswandi
Al-Hayat: Journal of Islamic Education Vol 7 No 2 (2023): Al-Hayat: Journal of Islamic Education
Publisher : Letiges

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35723/ajie.v7i2.428

Abstract

This study aims to describe and analyze the prophetic leadership of school principals in improving students' religious character with the prophetic leadership model of school principals. This type of research uses a qualitative variety with a case study approach, data collection techniques through observation of all learning activities, critical interviews with school principals, supporting documentation of the prophetic leadership model, data analysis techniques using Miles Huberman's theory, and data validation techniques using triangulation. This research resulted in a prophetic contribution to the concept of leadership by emphasizing the Prophet's excellence, namely sidiq (honest) in innovating to run leadership in schools, amanah (personal excellence) in managing infrastructure to support the development of students' religious character, tabligh (interpersonal capital) social interaction with the primary goal advancing the school without other interests, fatonah (intelligent) in planning the concept of instilling the values of the religious character of students in every line from the school's vision to the implementation in each work unit.
Co-Authors Aang Kunaifi Aang Kunaifi Abu Azam Al-Hadi Achmad Room Fitrianto Ahmad Anas Aldi Khusmufa Nur Iman Andriani Samsuri AS, Fathor Binti Nur Asiyah Burhan Djamaluddin Elyanti Rosmanidar, Elyanti Fatmah Fatmah Fatmariyah, Fatimatul Hamsinah Hamsinah, Hamsinah Husnul Haq, Husnul Ika Yunia Fauzia Ilham, Moh Insiyah, Aslichatul Iskandar Ritonga Khoirun Niam Kholifah, Chika Dewi Liswandi, Liswandi M. Ridlwan Nasir Munardji, Munardji Nur Habibah, Hafsah Nur Syam Nurhayati Nurhayati Nurhayati Rakhman, Fathor Rasyidi, Ekky Ries Dyah Fitriyah Rokhmat Subagiyo, Rokhmat Sirajul Arifin Solikhawati, Anisa Sukarno, Bangkit Rambu Suraiyah, Himmatus Syarif, Muh Thi Minh Phuong, Nguyen Tika Widiastuti Ummah, Afaful Usdeldi, Usdeldi Wahyu Prihatanti, Vidya Zakariya, Novie Andriani