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AUDITOR PADA LEMBAGA KEUANGAN SYARIAH Friyanti, Yunida Een
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 2, No 2 (2017)
Publisher : Institut Agama Islam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.887 KB) | DOI: 10.29300/ba.v2i2.1056

Abstract

Abstract, Shariah audits in sharia banking is one of the most important requirement in order to maintain compliance of shariah compliance. sharia audits be well in need of good human resources also in conducting sharia audits. This research will discuss about the quality of human resources related to aspects owned by a sharia auditor. This study use theories about human resources, competence, independence. This research uses descriptive qualitative research by conducting interviews to the Sharia auditors in Yogyakarta province. The results of this study are human resources in sharia auditing in terms of competence owned by a sharia auditor there are still shortcomings and constraints, especially competence in the aspect of sharia. Related to the independence of the general shariah auditors have tried to apply independence as an auditor but still can not fully in because various aspects that can affect it such as position and reward for audit services provided.Keywords: Human Resources, Competence, Independence.
ANALISIS REAKSI PASAR SAHAM SYARIAH TERHADAP DAMPAK CORONA VIRUS DISEASE (COVID-19) OUTBREAK DI INDONESIA Muhaimin, Ahmad; Friyanti, Yunida Een; Yunus, Fatimah
Ar-Risalah: Media Keislaman, Pendidikan dan Hukum Islam Vol 19 No 2 (2021): (Oktober 2021)
Publisher : Institut Agama Islam Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/arrisalah.v19i2.742

Abstract

This study intends to examine how the Islamic stock market responds to the impact of the Corona virus with the example of 10 Islamic stock issuers contained in the Jakarta Islamic Index (JII) by separating the estimates into three periods. The first period is in December 2019-March 2020, which is the period for the emergence of the corona virus but has not been officially reported in Indonesia. The next period is April-July 2020 when the pandemic has officially entered Indonesia and the Large Scope Social Restrictions (PSBB) have been implemented, and the third time span is August-December 2020 when the Implementation of Restrictions on Community Activities (PPKM) is enforced. This study will examine how the response from daily returns from 10 JII issuers. In addition, this study uses a descriptive quantitative method with the research method used is purposive sampling. Where this research provides the findings that after the announcement of the Coronavirus pandemic in December 2019 it had an impact throughout the world and made the Islamic stock market experience negative developments. During the PSBB and PPKM periods, several sectors experienced positive developments, this is quite good progress, especially for investors who have received certainty regarding the spread of the Corona virus in Indonesia so that preventive measures can be taken. In times of a pandemic like this, the average stock price tends to decline, one of which is because investors have sold their shares for fear that the shares will decrease in value in the future, but this is not the same as Islamic finance which emphasizes that they are more stable than ordinary shares which have been proven. on the shares of JII and its 10 issuers.
SUMBER DAYA INSANI DALAM BIDANG AUDIT SYARIAH STUDI DI YOGYAKARTA Friyanti, Yunida Een
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 2, No 2 (2017): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v2i2.1056

Abstract

Abstract, Shariah audits in sharia banking is one of the most important requirement in order to maintain compliance of shariah compliance. sharia audits be well in need of good human resources also in conducting sharia audits. This research will discuss about the quality of human resources related to aspects owned by a sharia auditor. This study use theories about human resources, competence, independence. This research uses descriptive qualitative research by conducting interviews to the Sharia auditors in Yogyakarta province. The results of this study are human resources in sharia auditing in terms of competence owned by a sharia auditor there are still shortcomings and constraints, especially competence in the aspect of sharia. Related to the independence of the general shariah auditors have tried to apply independence as an auditor but still can not fully in because various aspects that can affect it such as position and reward for audit services provided.Keywords: Human Resources, Competence, Independence.
Transforming Community Welfare with Cash Waqf Education: A Case Study of Riak Siabun Village in Seluma District Friyanti, Yunida Een; Syaifuddin; Pramadeka, Katra; Hartini, Kustin; Afrianty, Noni
Jeksyah: Islamic Economics Journal Vol. 4 No. 02 (2024): September 2024 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v4i02.1765

Abstract

This study aims to determine the literacy of the community before and after the implementation of education on the optimization of cash waqf management so that it can encourage the welfare of the people of Riak Siabun I Village, Seluma Regency about the optimization of cash waqf. The method used is the Community Based Research (CBR) approach. The sample of this research amounted to 100 people. The results of this study indicate that the understanding of cash waqf in increasing interest in waqf based on the pretest results is still diverse. In addition, only some of them understood about cash waqf but not so far understood and only some of them were interested in waqf money. However, the posttest results showed a significant increase in the participants' understanding based on the results of the post-test, 100% already knew clearly about cash waqf. Efforts to increase the understanding of Riak Siabun I Village, Seluma Regency regarding cash waqf were successful.