Article Per Year (5 Year)
p-Index From 2021 - 2026
2.488
P-Index
This Author published in this journals
All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) IQTISHADIA Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam INFO ARTHA Balance Vocation Accounting Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan CONSEN: Indonesian Journal of Community Services and Engagement Journal of Islamic Economics Lariba Multazam : Jurnal Manajemen Haji dan Umrah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia JAS (Jurnal Akuntansi Syariah)
Arianty, Erny
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Physics Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia Arianty, Erny
IQTISHADIA Vol 13, No 1 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i1.6618

Abstract

The study entitled How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia aims to analyze the factor that has the highest level of importance in realizing sharia accountability. The analysis of this research is conducted by applying  Analytical Hierarchy Process (AHP) approach with a hierarchy structure consisting of the first level, namely objectives, sharia accountability for Sovereign Sukuk/Sovereign Sharia Securities (SBSN), then the second level is shariah accountability parameters, consist of structural contract (akad) SBSN, the use of SBSN funds by maqashid sharia, and SBSN accounting and financial reporting. Each criterion is determined by sub-criteria, which are the third level. The last level is the supporting factors for the realization of sharia accountability for SBSN. The results showed that human resources competency factor had the highest importance level in realizing the sharia accountability for the use of the contract structure (aqad) SBSN parameter, the supervisory function factor had the highest importance level for the parameters of using SBSN funds following the shariahmaqashid, and the decision making authority factor had the highest importance level for the parameters of accounting and financial reporting.  As for the results of the level of importance of the parameters, the parameter of the use of the contract structure has the highest importance level among other parameters.
Profitabilitas dan Pertumbuhan Aset Perusahaan Asuransi Syariah di Indonesia yang Melaksanakan Spin-off Haniyah, Rizqi; Arianty, Erny; Yustiani, Syanni
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.7267

Abstract

Pemerintah melalui Undang-Undang Perasuransian tahun 2014 mengamanatkan Unit Usaha Asuransi Syariah yang masih tergabung dalam perusahaan asuransi konvensional untuk memisahkan diri (spin-off) paling lambat tahun 2024. Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan profitabilitas dan tingkat pertumbuhan nilai aset perusahaan yang telah melaksanakan spin-off. Penelitian dilakukan pada 4 (empat) perusahaan yaitu PT. Asuransi Umum Jasindo Syariah, PT. Askrida Syariah, PT. Reasuransi Syariah Indonesia, dan PT. AJS – Bumiputera. Metode yang digunakan adalah analisis rasio untuk membandingkan kinerja perusahaan 3 tahun sebelum dan 3 tahun setelah spin-off. Selanjutnya dilakukan uji beda berpasangan paired t-test. Hasil analisis rasio menunjukan rata-rata ROA, ROE, dan pertumbuhan aset perusahaan mengalami penurunan setelah spin-off. Hasil uji beda menunjukan terdapat perbedaan signifikan pada ROA perusahaan setelah spin-off, namun tidak terdapat perubahan pada ROE dan level pertumbuhan aset perusahaan setelah spin-off. 
Analisis Tingkat Kesehatan Asuransi Syariah dalam Program Penjaminan Polis Ghoni, Abdul; Arianty, Erny
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15026

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan perusahaan asuransi syariah di Indonesia dan kesiapan mereka dalam menghadapi program penjaminan polis. Metode penelitian yang digunakan adalah metode deskriptif analisis dengan pendekatan kualitatif dan kuantitatif. Pendekatan kualitatif melibatkan wawancara untuk memahami lebih dalam tentang level kesiapan industry dan tingkat kesehatannya, sementara pendekatan kuantitatif memanfaatkan data keuangan untuk menganalisis rasio Risk Based Capital (RBC) dan Return on Equity (ROE) perusahaan asuransi syariah. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan asuransi syariah memiliki rasio RBC di atas batas minimum 120%, namun rasio ROE yang rendah mengindikasikan tantangan dalam hal profitabilitas jangka panjang. Temuan ini menekankan perlunya perbaikan dalam manajemen risiko dan penguatan kerjasama antara LPS, pemerintah, dan industri asuransi syariah untuk menjaga keberlanjutan dan kepercayaan publik terhadap industri ini.
Perubahan Capital Aset Pricing Model, Risiko, dan Efisiensi: Triger Unit Asuransi Full-Pledge Syariah Arianty, Erny; Ghoni, Abdul
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12235

Abstract

Abstract This research aims to analyze changes in capital asset values, risk levels, and efficiency as triggers for sharia insurance units to immediately provide full sharia guarantees. The method used is a quantitative method using financial ratios, Capital Asset Price Model (CAPM), and Financial Ratios. CAPM is used to find stock returns, financial ratios for risk and level of return. The results show that there is a change in PT JMAS stock returns which shows a decline in value. Regarding risk mitigation, the third company demonstrated effective risk control. Jasindo is bolder in taking premium risks, but the company has a strategy to increase the percentage of claims that become liabilities to reinsurance companies. In contrast to the Askrida sharia which is more careful in choosing premiums with high risks, this results in claims values that are relatively low and continue to decline. Finally, only the Askrida Syariah company shows a stable value even though the size is not yet significant. ROA growth at Jasando Syariah is less stable in maintaining returns from the use of its assets. There were less stable changes in ROA during 5 periods, 2017, 2018, 2019, 2021 and 2022..
Implementation of IFRS 17 in the PSAK 108 Revision on Sharia Insurance Transactions in Indonesia Ghoni, Abdul; Arianty, Erny
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6959

Abstract

The Sharia insurance industry in Indonesia has shown significant growth, although in the past decade, there has been a decline in contribution growth, particularly in the general Sharia insurance sector. This study aims to analyze the impact of IFRS 17 implementation on the revision of PSAK 108. The research method employed is descriptive analysis using both qualitative and quantitative approaches. Qualitatively, the study applies a descriptive analysis approach through interviews, while quantitatively, it uses the Analytical Hierarchy Process (AHP) method. The findings reveal that 66% of respondents believe that the implementation of IFRS 17 will have a significant impact on the recording, measurement, and presentation of financial statements, with the level of impact varying based on the type of insurance business. Regarding the impact on the RBC (Risk-Based Capital) of insurance companies, 20% indicated a low impact, while 40% reported medium to high impacts. These findings suggest the need for operational system adjustments, capital strengthening, and enhancement of human resource capacity to address the challenges posed by IFRS 17 implementation in Indonesia.
Empowering Sharia-based MSMEs and financial institutions to enhance the halal industry ecosystem‎ Arianty, Erny; Marsono, Marsono; Indrawati, Iin; Risnandar, Risnandar
Journal of Islamic Economics Lariba Vol. 11 No. 1 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss1.art12

Abstract

IntroductionIndonesia has considerable potential to become a global leader in the halal industry, supported by its large Muslim population, thriving micro, small, and medium enterprises, and expanding Islamic financial institutions. However, the country still struggles to translate this potential into competitive advantage. Challenges persist in halal product certification, Sharia-compliant financing, regulatory alignment, and digital integration.ObjectivesThis study aims to identify key strategies for strengthening the halal industry ecosystem by optimizing the roles of micro, small, and medium enterprises and Islamic financial institutions. It seeks to analyze the most urgent problems and prioritize strategic interventions to support national competitiveness in the global halal market.MethodA qualitative approach combining thematic analysis and the Analytical Hierarchy Process was used. Data were collected through in-depth interviews with representatives from micro, small, and medium enterprises, Islamic financial service institutions, government agencies, and academics. Thematic analysis identified core challenges and potential strategies, which were then ranked using the Analytical Hierarchy Process to determine their relative importance.ResultsThe findings reveal that the most pressing challenges include complex halal certification processes, limited awareness of international halal standards among business actors, inadequate digital readiness, and regulatory barriers that hinder Islamic financing. The most important strategy identified was simplifying the halal certification process, followed closely by streamlining financing procedures in Islamic financial institutions. Regulatory support emerged as the most critical factor for strengthening the halal industry ecosystem, while strategies related to human resource development and financial access also played significant roles.ImplicationsThe results offer practical recommendations for policymakers, particularly in improving regulatory frameworks and enhancing financial inclusion for halal-oriented micro, small, and medium enterprises. For financial institutions, the study highlights the need for inclusive, accessible, and digitally integrated Sharia financing schemes to reach underserved business actors.Originality/NoveltyThis study presents a novel integration of qualitative insight and hierarchical decision modeling to evaluate the ecosystem of the halal industry in Indonesia. By prioritizing strategic issues and solutions, the research provides a structured roadmap for aligning micro, small, and medium enterprises with Islamic financial institutions under national development goals.
How to Increase the Accountability of Cash Waqf Linked Sukuk: Maqāṣid Asy-Syarī‘ah Approach Arianty, Erny; Nafis, M. Cholil; Ghoni, Abdul
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 15, No 1 (2023)
Publisher : Faculty of Sharia and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v1i1.30488

Abstract

Abstract. One of the causes of Cash Waqf Linked Sukuk fundraising that has not reached the expected value is the low implementation of accountability. This study aims to analyze the strategy that has the most effect on increasing CWLS accountability with the Maqāṣid Asy-syarī'ah approach. The method uses the theme approach and ANP. The results show that the strategies needed include program-related competency development, professional management, accounting and reporting, and technology. Another strategy is information management which is conveyed to the Wakif. The implications contribute to stakeholders in coordinating plans and initial steps to implement this strategy. Abstrak. Salah satu penyebab penggalangan dana Cash Waqf Linked Sukuk belum mencapai nilai yang diharapkan adalah rendahnya implementasi akuntabilitas. Penelitian ini bertujuan untuk menganalisis strategi yang paling berpengaruh meningkatkan akuntabilitas CWLS dengan pendekatan Maqāṣid Asy-syarī‘ah. Metode menggunakan pendekatan tema dan ANP. Hasil menunjukkan strategi yang dibutuhkan meliputi pengembangan kompetensi terkait program, manajemen profesional, akuntansi dan pelaporan, serta teknologi dan strategi pengaturan informasi yang disampaikan kepada wakif. Implikasi penelitian memberikan kontribusi bagi pemangku kepentingan dalam mengkoordinasikan rencana dan langkah awal untuk menerapkan strategi ini.
CASH WAQF LINK SUKUK COLLECTION: EXPLORING INTENTIONS, OBSTACLES, SOLUTIONS, AND STRATEGIES FOR INSTITUTIONAL WAQIFS Arianty, Erny; Yustiani, Syanni; Haniyah, Rizqi; Balative, Iqbal
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.607

Abstract

The low intensity of the waqf community means that waqf collection through Cash Waqf Linked Sukuk (CWLS) has not reached the expected potential. This causes many planned social programs to be delayed. This research aims to explore the intensity, problems, solutions, and strategies for collecting CWLS, as well as determining and ranking each cluster and its elements. The method used is a qualitative method with the Analytical Network Process (ANP) approach. Research informants from BWI, KNEKS, Sharia Bank, BPKH, Nazir, and the government. This research found four aspects that influence the decision to invest in CWLS and related problems. The knowledge aspect is most influenced by low understanding and literacy, the conformity aspect by complex and non-standard accounting treatment, the environmental aspect by ineffective CWLS management services, and the behavioral aspect by the negative views of fund owners. The highest influence for cluster solutions on intensity is the socialization element. The most important strategy chosen is the CSR leverage channel strategy in BUMN or government institutions for placement in CWLS.
Transformation of Village Entrepreneurship: Financial Literacy as a Driver of Economic Independence for Borrowers of BUMDesa Bersama in Serang Regency: Transformasi Kewirausahaan Desa: Literasi Keuangan sebagai Pendorong Kemandirian Ekonomi Bagi Debitur BUMDesa Bersama di Kabupaten Serang Raharjo, Taufik; Suhendra, Maman; Yudanto, Ambang Aries; Setiya, Tanda; Arianty, Erny
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement (In Press)
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2034

Abstract

The aim of this community service (PKM) initiative is to facilitate the improvement of financial literacy among debtors of BUMDesma LKD across Serang Regency. The execution of this PKM activity was conducted in three phases: Planning, Implementation, and Evaluation to attain best outcomes. During the planning phase, the team formulated the PKM activity idea, which consists of three primary steps: assessing the financial management attributes of the borrowers, delivering financial management training to the debtors, and offering post-training mentorship. In the implementation phase, debtor characteristics were discerned through observations and interviews of 22 debtors from 18 BUMDesma LKD throughout 17 sub-districts in Serang Regency. The second stage entailed administering financial management instruction for the debtors utilizing a practical financial management methodology known as "GoDisKo." The concluding phase of the implementation emphasized post-training mentorship. The evaluation, as the last activity, demonstrated that the beginning phase substantially facilitated the following training phase, allowing for successful and efficient training execution. Nevertheless, the mentoring phase was suboptimal owing to the inherent preferences of the debtors, who exhibited a diminished propensity to engage with online media for mentoring purposes.
Is Non-Financial Health Related To Financial Health In Zakat Institutions? Arianty, Erny; Indrawati, Iin
JAS (Jurnal Akuntansi Syariah) Vol 8 No 1 (2024): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i1.1801

Abstract

This research aims to analyze the financial and non-financial health levels of one of the Zakat institutions, Rumah Amal Salman ITB. The method used is explanatory research with a descriptive quantitative approach. The data used is secondary and primary in financial reports from Rumah Amal Salman ITB and questionnaires from 20 respondents. The research results show that the health level of the Rumah Amal Salman ITB is excellent, both in terms of financial and non-financial health, which is effective and efficient. The level of financial health includes the health of activity performance, operations, liquidity, and growth. The level of non-financial health includes general management health, risk, and Sharia compliance. The results of this research can provide a reference to the relationship between financial and non-financial performance in zakat institutions. This can inform other zakat institutions on performance elements that must be improved to realize organizational health values, which will impact increasing ZIS fund receipts.
Co-Authors Abdul Ghoni Ambang Aries Yudanto, Ambang Aries Aprilia, Rachma Balative, Iqbal Darmawan, Muhamad Harestya Haniyah, Rizqi Indrawati, Iin Marsono Marsono Miftahul Hadi Muhammad Ihsan Nafis, M. Cholil Risnandar, Risnandar Setiya, Tanda Suhendra, Maman Taufik Raharjo, Taufik Yustiani, Syanni