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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 : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

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

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.

THE SPIN-OFF EFFECTIVENESS OF SHARIA INSURANCE IN INDONESIA: ANALYZING THE EFFICIENCY AND THE CRITERIA Arianty, Erny; Ghoni, Abdul
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 8 No. 1 (2022): JANUARY-JUNE 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v8i1.31800

This research aims to determine the effectiveness of the spin-off implementation in Indonesia by comparing the efficiency of the full-pledge sharia insurance industry with the Sharia Business Unit (SBU) and analyzing the spin-off criteria. The method used is the mixing method. The quantitative method-Data Envelopment Analysis (DEA) in measuring efficiency and descriptive qualitative by conducting interviews with informants from the insurance shariah industry, AASI, OJK, and BKF for spin-off criteria analysis. . The data used is the input data being assets, operating expenses, while the output data is profit and operating income. Efficiency on profit for SBU is higher than full-pledged companies. Efficiency on revenue is slightly different where the efficiency values of full-pledge companies are not entirely at the bottom. Related to spin-off criteria, the SBU industry has not achieved the number of tabarru funds and participant investment of 50% of the parent fund. Based on these facts, the effectiveness of the spin-off implementation has not been realized optimally. This is because the objectives of increasing efficiency and growing the number of industries have not been achieved. The factors that support the realization of effectiveness are leadership commitment, financial management strategies, professional human resources, the role of government and regulatory bodies

PSYCHOLOGICAL AND INSTITUTIONAL DETERMINANTS OF ZAKAT PAYMENT INTENTION IN A SHARIA-BASED GOVERNANCE CONTEXT: EVIDENCE FROM LANGSA CITY, INDONESIA Ihsan, Muhammad; Arianty, Erny
JURNAL INFO ARTHA Vol 9 No 2 (2025): Edisi November 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i2.3480

This study examines the factors influencing the intention to pay zakat through Baitul Mal Langsa City, focusing on attitude, subjective norms, perceived behavioral control, accountability, and institutionalization perception. Grounded in stakeholder theory, the theory of planned behavior (TPB), and institutionalization theory, data were collected through an online questionnaire using a convenience sampling method, yielding 97 respondents who had previously paid zakat through Baitul Mal Langsa City. The data were analyzed using the PLSSEM method. The results show that attitude, perceived behavioral control, and institutionalization perception significantly and positively affect muzaki’s intention to pay zakat through Baitul Mal Langsa City, whereas subjective norms and accountability have no significant impact. These findings highlight the importance of institutional perception in strengthening zakat compliance, especially in regions where zakat payment is regulated by law. The study’s implications suggest that Baitul Mal Langsa City should develop effective socialization strategies, improving accessibility to zakat services, and clarifying controversial aspects of the regional zakat regulation.

Intensi Penggunaan Aplikasi Haji Pintar dalam Perspektif Theory of Planned Behaviour Aprilia, Rachma; Arianty, Erny; Hadi, Miftahul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10056

This study aims to analyze the factors that influence users' interest in using the Haji Pintar application as described in the planned behavior theory. This research uses a quantitative approach. The target population consists of Haji Pintar application users, with sample data collected through an online questionnaire distributed using the incidental method, which is a type of non-probability sampling. We processed the collected data using descriptive and inferential statistical analysis, utilizing the SmartPLS software. The findings indicate that perceived usefulness has a positive and significant influence on the intention to use the Haji Pintar application. Overall, the use of the Haji Pintar application provides ease for users. The results of this study are expected to be used as considerations in the development and improvement of the Haji Pintar application.

USER BEHAVIOR IN THE HAJI PINTAR APPLICATION USING THE TECHNOLOGY ACCEPTANCE MODEL APPROACH Hadi, Miftahul; Aprilia, Rachma; Arianty, Erny; Darmawan, Muhamad Harestya
Multazam : Jurnal Manajemen Haji dan Umrah Vol. 5 No. 2 (2025): Multazam: Jurnal Manajemen Haji dan Umrah
Publisher : Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/multazam.v5i2.11377

This study aims to analyze the factors influencing the acceptance of the Haji Pintar application by users or prospective pilgrims using the technology acceptance model, which consists of three variables, namely intention to use, perceived usefulness, and perceived ease of use. This study adopts a quantitative approach. The target population comprises users of the Haji Pintar application, with sample data collected via online questionnaires distributed using an accidental sampling method, a type of non-probability sampling. The collected data will be processed through using the SmartPLS software. The results show that two of the three proposed hypotheses received support at a significance level 0.05. Specifically, it was determined that perceived ease of use positively and significantly influences perceived usefulness and the intention to use. At the same time, one hypothesis was rejected, indicating that perceived usefulness does not significantly affect the intention to use. Overall, Haji Pintar app users consider the application easy to use, which may increase their desire to use it again. However, the application has not yet provided significant usefulness, which may be a consideration for further development and improvement of the Haji Pintar application.

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

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.

Intensi Penggunaan Aplikasi Haji Pintar dalam Perspektif Theory of Planned Behaviour Aprilia, Rachma; Arianty, Erny; Hadi, Miftahul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10056

This study aims to analyze the factors that influence users' interest in using the Haji Pintar application as described in the planned behavior theory. This research uses a quantitative approach. The target population consists of Haji Pintar application users, with sample data collected through an online questionnaire distributed using the incidental method, which is a type of non-probability sampling. We processed the collected data using descriptive and inferential statistical analysis, utilizing the SmartPLS software. The findings indicate that perceived usefulness has a positive and significant influence on the intention to use the Haji Pintar application. Overall, the use of the Haji Pintar application provides ease for users. The results of this study are expected to be used as considerations in the development and improvement of the Haji Pintar application.

Inggris Ghoni, Abdul; Arianty, Erny
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.18975

This research examines the impact of policy guarantees on the Sharia insurance industry in Indonesia, focusing on analyzing the factors causing claim payment failures by insurance companies and the roles of the Financial Services Authority (OJK) and the Deposit Insurance Corporation (LPS) in addressing these issues. The research employs SWOT analysis to identify the strengths, weaknesses, opportunities, and threats in the policy guarantee program. The findings suggest that policy guarantees can enhance customer trust and the stability of the Sharia insurance industry, although challenges remain such as incomplete regulatory support and low levels of public education. The policy guarantee program can be an aggressive growth strategy for the Sharia insurance industry by leveraging existing strengths and opportunities, while mitigating weaknesses and threats. This research contributes by providing insights into the importance of policy guarantees as a tool for improving customer protection and promoting the development of the Sharia insurance industry in Indonesia.

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

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.

Dampak Pemilihan Model Spin-Off Unit Usaha Asuransi Syariah terhadap Tingkat Efisiensi Syah, Firman; Arianty, Erny
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.28878

The Sharia Insurance Business Unit (UUS), which has implemented a spin-off using the model of forming a new company, has reduced the company's level of operational efficiency. However, the acquisition model has never been tested. This research analyzes the efficiency and profit growth level of UUS's implementation of spin-offs using an acquisition model. The research method used is quantitative with a Data Envelopment Analysis (DEA) approach. The research results show that the efficiency level for companies that spin off using an acquisition model, in this case, PT Adira Dinamika Tbk, experiences a decline in both the efficiency of assets and expenses to underwrite income and assets and operating expenses to net profit. The implication of this research for the industry is to provide considerations for the industry in deciding on the appropriate spin-off model and determining the necessary strategies. Theoretical implications, this research provides enrichment related to spin-offs, especially the link between the selection of the Spin-off model and efficiency.

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