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All Journal Paradigma : Journal of Science, Religion and Culture Studies Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan Journal of Education, Humaniora and Social Sciences (JEHSS) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Psikoislamedia : Jurnal Psikologi Competitive Jurnal Akuntansi dan Keuangan Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Indonesian Journal of Economics Application (IJEA) Jurnal Sosial dan Teknologi International Journal on Social Science, Economics and Art Journal of Islamic Philanthropy and Disaster International Journal of Applied Finance and Business Studies Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Literacy : International Scientific Journals of Social, Education, Humanities Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Penelitian Rumpun Ilmu Teknik Journal of Demography, Etnography, and Social Transformation Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Tadris Matematika Portal Riset dan Inovasi Sistem Perangkat Lunak Sasambo: Jurnal Abdimas (Journal of Community Service)
Iwan Setiadi
Insitut Teknologi Dan Bisnis Ahmad Dahlan Jakarta
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Menciptakan Keharmonisan Antar Etnis Melalui Pemanfaatan Instagram Untuk Edukasi Kampanye PILPRES 2024: Menciptakan Keharmonisan Antar Etnis Melalui Pemanfaatan Instagram Untuk Edukasi Kampanye PILPRES 2024 Iwan Setiadi; Setiadi, Iwan
DEMOS: Journal of Demography, Ethnography and Social Transformation Vol. 4 No. 2 (2024): Journal of Demography, Etnography and Social Transformation
Publisher : LPPM UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/demos.v4i2.2872

Abstract

Abstract Inter-ethnic harmony is very important to maintain the harmony and integrity of society. The research aims to describe the influence of Instagram educational content on students' awareness of the importance of inter-ethnic harmony in facing the 2024 presidential election. The research uses quantitative descriptive methods. The research population was students of MAS Al Wathoniyah 43 Jakarta with a total research sample of 30 students taken by purposive sampling. The research instruments used questionnaires and interviews as well as document analysis. Instagram educational content is created by researchers. The research results show that the influence of Instagram educational content on awareness of the importance of inter-ethnic harmony in facing the 2024 presidential election for students is in the very high category. Another finding from this research is that students who have the right to vote in the 2024 presidential election gain knowledge about the profile of presidential candidates that they did not previously know. Thus, this research concludes that educational content distributed via the Instagram platform has a very strong influence in increasing students' understanding of the importance of maintaining inter-ethnic harmony in facing the 2024 presidential election. Key words: Inter-ethnic harmony, Instagram, 2024 presidential election, education of student
Persistensi Laba, Leverage, Pengungkapan Sustainability Reporting dan Koefisien Respon Laba Perusahaan BUMN di Indonesia Setiadi, Iwan; Ningsih, Sri Setia
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i2.1776

Abstract

Penelitian ini bertujuan untuk menguji pengaruh persistensi laba, leverage dan pengungkapan sustainability report terhadap koefisien respon laba. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh langsung antara variabel independen dengan variabel dependen. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan sampel sebanyak 10 perusahaan BUMN atau 60 data observasi. Hasil penelitian menunjukkan bahwa persistenis laba dan pengungkapan sustainability report berpengaruh negatif dan signifikan terhadap koefisien respon laba , sedangkan leverage secara parsial tidak berpengaruh terhadap koefisien respon laba. Secara simultan seluruh variabel persistensi laba, leverage dan pengungkapan sustainability report terhadap koefisien respon laba.
Literacy analysis of digital financial inclusion of zakat, Infaq, Alms and Religious Social Affairs (Ziska) at Lazismu Sangkapura Branch, Gresik Regency Saputra, Sawaluddin Eka; Setiadi, Iwan; Rahmat, Rahmat; Aiyub Anshori
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Many studies in the banking sector have explained the significant increase in digital technology-based financial inclusion because it is able to exceed targets, increase people's financial understanding and provide easy access to financial products and services. However, little research was found in the unbanked sector that could be a consideration for increasing financial inclusion in digital technology. This article aims to analyze the use of digital media, human resource capabilities in using digital media, and digital fund fundraising strategies towards digital financial inclusion literacy of zakat, infaq, alms and social religion (ziska) in Lazismu Sangkapura, Gresik Regency. This research uses a descriptive-phenomenological approach with qualitative methods. The sampling technique uses purposive sampling. Data collection procedures include literature study, observation, interviews and documentation. The analytical tool uses SWOT analysis to test the validity of the data against the research objectives. This research found that Lazismu Sangkapura has used the digital space for Ziska financial inclusion literacy less than optimally. Several practical analyzes identified that digital platforms are limited to m-banking transfers, individual resources are less skilled or trained in operating digital media, fundraising strategies implemented through digital programs have a positive trend of growing ziska fund acquisition and equitable distribution. Various inhibiting factors must be addressed comprehensively, such as institutional management, media, resources and strategies for realizing Ziska digital financial inclusion literacy.
Empirical Test of Content Validity and Construct Validity of Mathematical Self-Efficacy Scale Setiadi, Iwan
Tarbiyah : Jurnal Ilmiah Kependidikan Vol. 10 No. 2 (2021): December
Publisher : Universitas Islam Negeri Antasari Banjarmasin, South Kalimantan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/tarbiyah.v10i2.4341

Abstract

The purpose of the study is to examine the instrument content validity and it’s construct validity of the mathematics self-efficacy scale based on valid dimensions. This research is part of the research on the effect of the number of scale categories on the accuracy of the prediction validity of the mathematics self-efficacy scale. The research instrument is a Likert scale questionnaire with five answer categories. Analysis of content validity using coefficient V by Aiken while construct validity uses the Confirmatory Factor Analysis method with the help of the LISREL 8.72 program. The results showed that (1) 28 of 40 items of the instrument content validity is valid in three dimensions : level, strength, and generality. (2) While 22 items out of 28 items of the instrument construct validity is proven valid as well. In conclusion, the mathematics self-efficacy scale instrument has been empirically tested valid  for its content and construct validity.
Effect of Activity, Liquidity and Amil Fund on Zakat Fund Growth in National Zakat Institution with Disbursement Efficiency as a Mediating Variable Mohammad Haris Milianto; Iwan Setiadi
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 1 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i1.19061

Abstract

The growth of zakat funds at the national level has reflected an increasing trend during the 2019–2022 period, despite persistent macroeconomic instability during the pandemic and post-pandemic periods. Most zakat management organizations experienced significant growth, particularly among National Zakat Institutions (LAZNAS) in Indonesia. However, this trend was not consistent across all LAZNAS, some of them showed inconsistent, declining, or fluctuating growth over the years, raising concerns about institutional effectiveness and sustainability. Zakat disbursement efficiency has emerged as a critical strategic issue in recent years, which is believed to play a crucial role in fostering future zakat fund growth. This study examines the effect of activity, liquidity, and amil fund on zakat fund growth, with disbursement efficiency as a mediating variable that are measured by financial ratios. The research employs an explanatory quantitative method using PLS-SEM via SmartPLS 4.1.0.9 and analyzes secondary data from the audited financial reports of 15 LAZNAS from 2019 to 2022. Findings reveal the activity ratio significantly negatively affects disbursement efficiency, while the amil fund ratio has a significant positive effect. The liquidity ratio shows a non-significant negative impact. Additionally, zakat disbursement efficiency has a non-significant negative effect on zakat fund growth and does not mediate the relationship between financial ratios and growth. These results underscore the need for more efficient, adaptive, and accountable zakat governance, leveraging digital technology and transparency to enhance sustainable zakat fund development.
Analysis of Zakat Literacy Level Measurement in the Community in Mukomuko Regency Dais Farida; Iwan Setiadi; Edy Saputra; Mu'min Mutaqin
LITERACY : International Scientific Journals of Social, Education, Humanities Vol. 4 No. 1 (2025): April : International Scientific Journals of Social, Education, Humanities
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/literacy.v4i1.2159

Abstract

Until now, the majority of zakat associations in BAZNAS Mukomuko District are still focused on optimizing civil servants. Out of a total of 2062 muzzaki, 76% are civil servants, while only 24% come from the general public. The zakat collection is still relatively small, far from its full potential. Out of a potential of 10 billion, only Rp. 1,875,250,884 or approximately 18% has been collected. This is indicative of the lack of public literacy on zakat. Therefore, the objective of this research is to measure the level of zakat literacy among the residents of Mukomuko District, with a focus on the Muzakki of BAZNAS Mukomuko District. The research method employed is qualitative, and zakat literacy is analyzed using a test instrument measured using a multiple-choice method. The research findings indicate that the zakat literacy index in Mukomuko District falls into the 'moderate' category with a value of 78.7. The factors contributing to this level include knowledge, awareness, culture, spending priorities, lack of education, and educational factors.
Struktur Kepemilikan, Pengungkapan Sustainability Reporting dan Kinerja Keuangan Perusahaan Manufaktur di Indonesia Setiadi, Iwan
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 3 (2024): Juli
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i3.15669

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan asing, kepemilikan managerial, kepemilikan isntitusi dan pengungkapan sustainability reporting terhadap kinerja keuangan perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia Periode 2017 – 2022. Data dalam penelitian ini merupakan data sekunder. Analisis data dalam penelitian ini ialah uji asumsi klasik dan analisis regresi berganda dengan menggunakan software IBM SPSS 26. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan managerial dan pengungkapan sustainability reporting berpengaruh signifikan terhadap kinerja keuangan perusahaan. Variabel kepemilikan asing dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan perusahaan. Sedangkan hasil uji secara bersama-sama variabel kepemilikan asing, kepemilikan managerial, kepemilikan isntitusi dan pengungkapan sustainability reporting berpengaruh secara simultan terhadap kinerja keuangan perusahaan
Manajemen Penghimpunan dan Penyaluran Dana Zakat Infak Sedekah di Lazismu Kabupaten Gresik Muhammad Farid Rusdhianto; Iwan Setiadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5342

Abstract

Zakat is one of the pillars of Islamic economics as one of the Pillars of Islam which is mandatory for those who meet the requirements, Zakat is an effort to equalize income. The aim of this research is to analyze the management of the ZIS Fund, analyze the accountability and transparency of the financial reports of the LAZISMU institution, and analyze the management capabilities using digital technology. The research object is the LAZISMU Muhammadiyah Gresik Regional Leadership. This research uses a qualitative descriptive design, where the data source is primary data which is collected by means of interviews and documentation. Qualitative descriptive data analysis is an approach used to understand and interpret non-numerical data through explaining, describing and classifying phenomena. The research results are proven. Firstly, Fund Collection Management has been successful in collecting ZIS funds from the community in accordance with the targets set. Management and Distribution Where the collected funds are managed and distributed appropriately, in accordance with the principles of ZIS fund management to help those in need. Both Zakat, Infaq and Alms Institutions (ZIS) have prepared financial reports in accordance with ZIS accounting standards. Financial reports allow institutions to assess their performance in collecting and distributing ZIS funds. This helps in taking strategic decisions to increase the effectiveness of ZIS-funded programs. ZIS financial reports ensure that all funds received and disbursed by the institution are clearly recorded and can be checked. This is important to maintain the trust of donors and the public who entrust their funds to the Institution. Third, managing Zakat, Infaq and Alms (ZIS) funds using digital technology has a number of advantages that can increase effectiveness, efficiency and transparency in managing these funds. Below are some of the main benefits of using digital technology in ZIS fund management. Ease of Fund Collection where with digital technology, such as online payment applications, donors can make donations quickly and easily via cellphone or computer. This makes it easier for people to access ZIS activities, anytime and anywhere
Analisis Implemetasi Program Lingkungan Hidup oleh Lazismu Atas Dasar Ijtihad Majelis Tarjih Muhammadiyah Bagus Ardeni; Amrizal; Iwan Setiadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9008

Abstract

This study aims to analyze the strategies and mechanisms that LazisMu can adopt to ensure alignment between its environmental objectives and operational activities. The primary focus is on the application of ijtihad and tajdid of Muhammadiyah in environmental issues, guided by Islamic economic principles. Employing a qualitative approach with a descriptive-analytical method, this study examines the Islamic economic framework within environmental contexts and the implementation of LazisMu’s environmental initiatives. Additionally, in-depth interviews were conducted to gather primary data. Findings indicate two key insights. First, LazisMu has embraced environmental ijtihad as directed by Majelis Tarjih Muhammadiyah, transitioning from a traditional philanthropic institution into a catalyst for social and environmental transformation. Since 2020, this concept has been realized through the publication of Fikih Air and programs such as “Sayangi Daratmu,” “Program Tanam Pohon,” and “Sayangi Lautmu,” emphasizing ecosystem rehabilitation and community-based waste management. Furthermore, LazisMu optimizes Islamic financial instruments by leveraging zakat, infaq, and sadaqah in progressive funding schemes, such as tree adoption models and biogas utilization as sustainable energy. To ensure long-term impact, these initiatives are monitored through IKU and IKAL, while digital education reinforces zakat’s role as a driver of socio-environmental transformation.
Analisis Penerapan Prinsip-prinsip Islamic Good Corporate Governance (GCG) pada Pengelolaan Keuangan Syariah di Baznas: Studi Kasus Baznas Kabupaten Morowali Lalu Khaeril Anwar; Iwan Setiadi; Pitri Yandri; Mukhaer Pakkanna; Amie Amelia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9948

Abstract

Analysis of the Implementation of Islamic Good Corporate Governance (GCG) Principles in Sharia Financial Management at BAZNAS (A Case Study of BAZNAS Morowali Regency). This research aims to analyze the application of Islamic Good Corporate Governance (GCG) principles in the management of sharia finance at the National Zakat Agency (BAZNAS) in Morowali Regency. Islamic GCG is a governance principle founded on Islamic values, including syura (consultation), amanah (responsibility), justice, and transparency. The study used a qualitative approach with a case study method, where data was collected through in-depth interviews, observation, and documentation. The informants were BAZNAS leaders. The results show that the implementation of Islamic GCG principles at BAZNAS Morowali Regency is progressing quite well, particularly in the areas of financial reporting transparency, accountability in the use of zakat funds, and strict sharia supervision. However, some challenges still exist, such as a limited number of human resources who fully understand Islamic governance principles and difficulties in the digitalization of financial reporting. This research contributes to the literature on sharia financial governance and provides recommendations for strengthening a governance system that aligns with Islamic values within zakat management institutions. By optimally implementing Islamic GCG, BAZNAS is expected to increase public trust and more effectively and equitably distribute zakat funds to recipients (mustahik).
Co-Authors Abbas, Dirvi Surya Adi Rizfal Efriadi Agustar, Agustar Aiyub Anshori Alwiyah Alwiyah Amie Amelia Amie Amelia Amrizal Amrizal Amrizal Amrizal Amrizal Andiwijaya, Andiwijaya Apriyanti, Vivi Ardiyanto, Anatasius Yogi Arif Budimanta Arsy Kania Audy Rezqi Amalia Bagus Ardeni Choiruddin, Choiruddin Dais Farida Desita Riyanta Mitra Karina Dewi, Ghina Kemala Diana Yusuf DWI SANTOSO Dwi Santoso Edy Saputra Ellis Siti Khotijah Erna Setiany Etty Murwaningsari Evi Husnah Farah Fadhilah Gamal Fathur Raditya Ghina Kemala Dewi Henny Mulyati I Putu Prachanda Kayuan Imam Hidayat Imaz Masriah Indriani Izzati Sajidah Jafril Khalil Karyanto, Karyanto Khoerul Anwar Khoirul Mu’as Lalu Khaeril Anwar Laras Arum Sekarini Marista Sutadipraja Mohammad Haris Milianto Mu'min Mutaqin Muhammad Farid Rusdhianto Mukhaer Pakkanna Mutia, Ade Rahmat Sandi Novrida Talis Nurcahyo, Widyat Nurul Fatimah Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Okta Setiawan Organdy , Organdy Pitri Yandri Pitri Yandri Rahmat Rahmat Rahmat Rahmat Rian Vernando Purba Riska Rusmaningsih Saiful Anwar Saiful Anwar Santi Widianti Saputra, Sawaluddin Eka Sawaluddin Eka Saputra Sri Setia Ningsih Sri Setia Ningsih, Sri Setia Sudrajat, Endrawan Suharsono Suharsono Suroto, Faisal Sutadipraja, Marista Syalini Sahnaz Syamsudin Syamsudin Syamsudin Syamsudin Syarif, Abdul Rifan Uki Masduki Widodo Widodo Widodo Widodo Widodo Widodo Widyat Nurcahyo Wildan Afifah Haki Yumniati Agustina Yumniati Agustina Yumniati Agustina Yumniati Agustina Yuniar Sarahwati Yunus Zahra Nabilla