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Generation Z and Halal Travel: How Digital Promotion and Service Quality Influence Interest Syamsurizal, Syamsurizal; Andrini, Rozi; Rismawati, Viona
Likuid Jurnal Ekonomi Industri Halal Vol. 4 No. 2 (2024): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v4i2.35352

Abstract

One of the industries that has the potential to expand in Indonesia in recent years is halal tourism. Therefore, tourist destination managers must improve management, including digital promotions and services. Especially for Generation Z who are the largest number of tourists on halal tourism. The study aims how digital promotion and service quality influence interest of Gen Z. Quantitative approach with multiple linear regression analysis is the method used in this study. Digital promotion and service quality influenced the interest of Gen Z tourists to travel for halal tourims. Another finding is that digital promotion and service quality of Tan Kayo Sharia Eco Park are in accordance with Islamic principles and Minang culture, which is very strong with Islamic nuances. This research should be a reference for decision-making on digital promotion and services of halal tourist destinations, which will encourage the improvement of local to national sharia economies.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN ZAKAT INFAK SHADAQAH (ZIS) PADA BAZNAS KABUPATEN KAMPAR BERDASARKAN PSAK NO. 109 Andrini, Rozi
Jurnal Akuntansi Kompetif Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1269

Abstract

Sebagai lembaga bentukan pemerintah Kabupaten Kampar, BAZNAS Kampar memiliki visi dan misi sebagai pengelola zakat yang kompeten, transparan, efektif, dan efisien. Sehingga masyarakat Kampar khususnya masih memiliki kepercayaan untuk menyalurkan zakat, infaq, dan sadaqahnya melalui BAZNAS Kampar. Penelitian ini bertujuan untuk membuktikan transparansi dan akuntabilitas laporan keuangan Zakat, Infaq, dan Sadaqah (ZIS) pada BAZNAS Kabupaten Kampar berdasarkan PSAK 109. Penelitian ini merupakan penelitian lapangan (field research) dengan pendekatan kualitatif. Metode pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Analisis data dalam penelitian ini menggunakan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pelaporan keuangan Zakat, Infaq, dan Sadaqah (ZIS) di BAZNAS Kabupaten Kampar berdasarkan PSAK 109 belum dapat dikatakan sepenuhnya transparan dan akuntabel. Hal ini dikarenakan ada satu unsur laporan keuangan yang disajikan tetapi tidak memberikan informasi apapun yaitu unsur laporan perubahan aset kelolaan. Implikasi dari penelitian ini dapat digunakan oleh pengelola keuangan BAZNAS Kabupaten Kampar sebagai acuan atau masukan dalam menyusun laporan keuangan pada periode selanjutnya.
Operational Concepts and Sharia Principles in the Management of Sharia Financial Institutions Asyrofi, Muhammad Zuhdi; Albahi, Muhammad; Andrini, Rozi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3301

Abstract

Islamic Financial Institutions (IFIs) are financial entities that operate in accordance with Islamic Sharia principles, which prohibit practices such as riba (usury), gharar (uncertainty), and maisir (gambling), while upholding social and economic justice. This article aims to provide a comprehensive explanation of the operational concepts and Sharia principles that underpin the management of Islamic financial institutions, and to analyze their implementation within the modern financial system. This study employs a qualitative approach, drawing on sources from the Qur'an, Hadith, fatwas issued by the National Sharia Board of the Indonesian Ulema Council (DSN-MUI), and regulations issued by the Financial Services Authority (OJK). The findings indicate that the operations of Islamic financial institutions are founded upon three main pillars: justice ('adl), public interest (maslahah), and transparency (amanah). These principles are implemented through various Sharia contracts such as mudharabah (profit-sharing), musyarakah (partnership), murabahah (cost-plus sale), ijarah (leasing), and wakalah (agency). Sharia principles serve not only as a legal and moral foundation but also shape the institution's risk management system, Sharia governance, and Islamic Corporate Social Responsibility (ICSR). Therefore, the management of Islamic financial institutions is not merely profit-oriented but also grounded in spiritual, social, and sustainable economic values for the ummah. This study is expected to enrich academic literature on strengthening Sharia governance and to provide recommendations for regulators and practitioners to enhance the quality of Sharia compliance within the financial sector.
Peran BUMDes Syariah Sebagai Penggerak Ekonomi Desa Melalui Pengelolaan Destinasi Wisata: WATER FUN Koto Tinggi Riau Rosadi, Syukri; Andrini, Rozi
Indonesian Research Journal on Education Vol. 5 No. 6 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i6.3879

Abstract

Penelitian ini bertujuan menganalisis keterlibatan BUMDesa Syariah dalam manajemen pengelolaan Water Fun Koto Tinggi serta bagaimana prinsip-prinsip syariah diimplementasikan dalam pengembangan destinasi wisata desa. BUMDesa Syariah diposisikan tidak hanya sebagai lembaga ekonomi, tetapi juga sebagai institusi sosial yang berperan menguatkan keadilan, transparansi, dan partisipasi masyarakat dalam pengelolaan aset wisata. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa BUMDesa Syariah yang dikelola secara profesional mampu menjadi penggerak ekonomi desa melalui peningkatan pendapatan, pembukaan lapangan kerja, dan penguatan pemberdayaan masyarakat lokal. Selain itu, penerapan prinsip syariah dalam tata kelola wisata memperkuat legitimasi sosial, meningkatkan kepercayaan publik, dan mendorong distribusi manfaat yang lebih merata kepada masyarakat. Temuan ini menegaskan bahwa keberhasilan pengelolaan wisata berbasis syariah dipengaruhi oleh integrasi antara manajemen yang baik, partisipasi warga, dan komitmen terhadap nilai-nilai syariah dalam setiap aspek operasional.
Implementasi Islamic Corporate Social Responsibility (ICSR) di Indonesia: Telaah Komprehensif terhadap Tanggung Jawab Sosial Berbasis Syariah Selvia, Dinda; Albahi, Muhammad; Andrini, Rozi
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.v6i12.10419

Abstract

This research is motivated by the phenomenon of the implementation of Islamic Corporate Social Responsibility (ICSR) in Indonesia, which has not yet fully reflected sharia values ​​comprehensively. The purpose of this study is to analyze in-depth the implementation of ICSR in sharia-based companies, identify gaps between normative concepts and empirical practices, and formulate an ideal and sustainable implementation model. The research method uses a qualitative approach with literature analysis and secondary data in the form of sustainability reports and sharia CSR policy documents. The results show that although normatively ICSR is based on the principles of ihsan, tauhid, and maqashid al-syariah as a form of worship and trust, its implementation in the field is still formalistic, administrative, and image-oriented. The findings indicate that ICSR does not significantly impact financial performance, but has a positive impact on reputation and consumer loyalty when implemented substantially and transparently. This study implies the need to revitalize ICSR implementation through the integration of maqashid al-syariah values, the application of the Shariah Impact-Based CSR model, strengthening sharia governance, and impact-based reporting so that ICSR implementation can deliver economic, social, and spiritual sustainability in a balanced manner and in accordance with the objectives of social responsibility in Islam.
Perbankan Syariah di Indonesia Julika, Leny; Andrini, Rozi
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14538592

Abstract

The Islamic banking industry in Indonesia has grown rapidly over the past two decades, driven by increasing demand from the Muslim community for Sharia-compliant financial services, as well as supportive government policies. This article aims to analyze the development, challenges, and prospects of the Islamic banking industry in Indonesia in 2023 and 2024, using a descriptive qualitative approach with secondary data analysis. The results show that, although Islamic banking has achieved significant growth in terms of assets and customer base, challenges related to regulation, public literacy, and competition with conventional banks remain key obstacles. This study is expected to enhance understanding of the Islamic banking landscape in Indonesia and provide strategic recommendations for strengthening this industry in the future.
Sumber Daya Manusia (Sdm) Sebagai Tantangan Dalam Pengembangan Perbankan Syariah Di Indonesia Andriani, Desi; Andrini, Rozi
ISLAMIC BUSINESS and FINANCE Vol 6, No 2 (2025): ISLAMIC BUSINESS AND FINANCE
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ibf.v6i2.34557

Abstract

The 1998 financial crisis has affected the Indonesian financial sector in several ways, particularly the banking sector. The creation of an alternative sharia-based banking system that is free from usury and based on profit sharing in accordance with sharia principles, helped overcome the liquidity problems faced by many conventional banks. The lack of human resources (HR) with the necessary skills to meet business demands is a major challenge that Islamic banking must face today. The purpose of this study is to examine the importance for Islamic banks to continuously strive to upgrade the quality of their human resources to compete in the digital era and make Islamic banks more competitive in the financial sector. The research uses a desk study approach to identify the challenges and needs of HR development in Islamic banking, focusing on the aspects of technical and sharia competencies. The analysis shows that Islamic banking requires human resources with multidisciplinary skills in economics and sharia to support product innovation and sharia-compliant banking services. Targeted HR development is needed so that Islamic banks can adapt to technological advances and meet market demand for competitive and sharia-compliant financial services. Keywords: Human Resources, Challenge Islamic Banking