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All Journal MUQTASID BISNIS: Jurnal Bisnis dan Manajemen Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JAE (Jurnal Akuntansi dan Ekonomi) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Jurnal Pendidikan Sosiologi Undiksha ASA Shafin: Sharia Finance and Accounting Journal Mabny : Journal of Sharia Management and Business Accounting and Finance Studies Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Golden Ratio of Community Services and Dedication Journal of Economics Research and Policy Studies Journal of Accounting and Digital Finance Journal of Management and Digital Business Jurnal Perbankan Syariah Darussalam (JPSDa) Journal of Islamic Economics and Finance National Multidisciplinary Sciences Journal of Accounting Inquiry Journal of Islamic enterpreneurship and Management Jurnal Ilmiah Akuntansi dan Keuangan Syura: Journal of Law
Rahman, Taufikur
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : MUQTASID

 1 
Determinants of Islamic Banking Performance: An Empirical Study in Indonesia Rahman, Taufikur; Santoso, Aprih
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v10i2.139-154

Abstract

 AbstractThis study aimed to examine the effects of Capital Adequacy Ratio (CAR) and Good Corporate Governance (GCG) on Return On Asset (ROA) with Non-Performing Financing (NPF) as a moderating variable. The sample used in this study is 14 Islamic commercial banks listed on Bank Indonesia from 2014-2018. The sampling technique used in this research is purposive sampling with the type of data used in this research is panel data. To analyze the data, the researchers use a statistical test that includes classical assumption test, t-test, F-test, the coefficient of determination (R2), and Moderated Regression Analysis (MRA). The process of data analysis is using a means of IBM SPSS Statistics 23. The results of this study show that CAR has a negative and significant effect on ROA, and GCG does not have a substantial impact on ROA. This study indicates that NPF is unable to moderate the effect of CAR on ROA. However, NPF is significantly able to moderate the effect of GCG on ROAAbstrakPenelitian ini bertujuan untuk menguji pengaruh rasio kecukupan modal (CAR) dan tata kelola perusahaan yang baik (GCG) terhadap pengembalian asset (ROA) dengan pembiayaan bermasalah (NPF) sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini adalah 14 bank syariah yang terdaftar di Bank Indonesia periode 2014-2018. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dengan data yang digunakan adalah data panel. Teknik analisis yang digunakan adalah uji statistik meliputi uji asumsi klasik, uji t test, F-test, koefisien determinasi (R2), dan Moderated Regression Analysis (MRA). Pengolahan data dalam penelitian ini menggunakan alat bantu IBM SPSS Statistics 23. Hasil penelitian ini menunjukkan bahwa CAR berpengaruh negatif dan signifikan terhadap ROA dan GCG tidak berpengaruh secara signifikan terhadap ROA. Penelitian ini juga menunjukkan bahwa NPF tidak mampu memoderasi pengaruh CAR terhadap ROA. Namun, NPF secara signifikan mampu memoderasi pengaruh GCG terhadap ROA.
AKUNTANSI ZAKAT, INFAK DAN SEDEKAH (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ) Rahman, Taufikur
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 1 (2015): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v6i1.141-164

Abstract

This article discusses one of the tools that used Zakat Management Organization (OPZ) to created good zakat governance system. One of the characteristics of good zakat governance is transparency and accountability in the management of zakat included the management on infaq/sedekah. As a manager ’s of funds people that depend on donates from the people, transparency and accountability is a major concern for Zakat Management Organization (OPZ). More transparent and accountable in the management of zakat, infaq and sedekah will make public trust higher to formal Zakat Management Organization (OPZ). The high trust to the OPZ would be foster awareness, compliance and motivate people (Muzakki) to voluntarily distribute zakat, infaq and sedekah through official or formal Zakat Management Organization (BAZNAS and LAZ). Good accounting and financial reporting system can help OPZ to created transparency andaccountability. To produce the good, true, the creation of uniformity andcomparability in the accounting and financial reporting, and make OPZprepared to be audited by a public accountant, the activity of accounting andpreparation of OPZ financial statements must refer to a guideline or standardthat is standard accounting for zakat, infaq and sedekah (ZIS). ZIS accountingstandard refer to Indonesia today is a statement of financial accountingstandards 109 (PSAK 109) about zakat, infaq and sedekah accounting thatissued by the Indonesian Institute of Accountant (IAI). PSAK no. 109 isused as a guideline for OPZ in the recognition, measurement, presentationand disclosure of transactions zakat, infaq and sedekah.Artikel ini membahas salah satu instrumen (tool) yang digunakan OrganisasiPengelola Zakat (OPZ) dalam menciptakan sistem tata kelola zakat yang baik (good zakat governance). Karakteristik good zakat governance di antaranya adalah transparansi dan akuntabilitas dalam pengeloaan zakat yang termasuk di dalamnya pengelolaan infak/sedekah. Sebagai pengelola dana umat yang mengandalkan donatur dari umat, transparansi dan akuntabilitas dalam pengelolaan Zakat dan Infak/Sedekah (ZIS) menjadi perhatian utama OPZ. Semakin transparan dan akuntabel OPZ dalam pengelolaan ZIS, maka akan semakin tinggi kepercayaan masyarakat terhadap OPZ. Tingginya kepercayaan terhadap OPZ akan menumbuhkan kesadaran, kepatuhan dan memotivasi masyarakat (Muzakki) untuk secara sukarela menyalurkan zakat dan infak/sedekahnya melalui OPZ resmi/formal (BAZNAS dan LAZ) yang ada. Sistem pembukuan dan pel aporan keuangan yang benar dapat membantu mewujudkan transparansi dan akuntabilitas suatu OPZ. Untuk menghasilkan sistem pembukuan dan pelaporan keuangan yang baik, benar, terciptanya keseragaman (uniformity) dan keterbandingan (comparability) dalam pelaporan keuangan serta supaya OPZ siap diaudit oleh akuntan publik, maka aktivitas pembukuan dan penyusunan laporan keuangan OPZ mengacu pada suatu pedoman atau standar yaitu standar akuntansi zakat dan infak/sedekah. Standar akuntansi ZIS yang berlaku di Indonesia sekarang ini adalah Pernyataan Standar Akuntansi Keuangan (PSAK) nomor 109 mengenai akuntansi zakat dan infak/sedekah yang dikeluarkan oleh Ikatan Akuntan Indonesia (IAI). PSAK no. 109 digunakan sebagai pedoman bagi OPZ dalam pengakuan, pengukuran, penyajian dan pengungkapan transaksi-transaksi zakat dan infak/sedekah.
Rethinking Ajaran Zakat Rahman, Taufikur
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 2, No 1 (2011): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v2i1.153-178

Abstract

Salah satu kajian yang cukup diminati oleh umat sampai saat ini adalah kajian tentang zakat. Banyak buku, penelitian, media massa, dialog, diskusi, workshop dan seminar yang telah membahas tema tentang seputar ajaran zakat. Tema zakat ini menarik untuk dibahas karena zakat merupakan bentuk ibadah yang tidak hanya sekedar bersifat individual/personal, melainkan juga bercorak kemasyarakatan. Artinya, di dalam ajaran zakat, pandangan dan komitmen sosialnya cukup jelas, bahkan dari titik kepentingan yang menyentuh hajat orang banyak, yaitu pemenuhan kebutuhan ekonomi. Ajaran zakat juga menyentuh langsung dengan realitas kehidupan manusia yang nyata atau realitas sosial yang terus berkembang dan berubah dari waktu ke waktu. Sehingga, zakat sering disebut juga dengan ibadah maliyah ijtima’iyah, yaitu ibadah kebendaan yang bertujuan kemasyarakatan.
Analisis Pengaruh Rotasi Kerja, Motivasi Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan di Lembaga Keuangan Mikro Syariah Rahman, Taufikur; Solikhah, Siti
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2016): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v7i2.23-49

Abstract

This study aims at investigating and analyzing the effect of job rotation(X1), motivation (X2), and job satisfaction (X3) toward employees’performance (Y). The population used in this study is all employee of BMTTaruna Sejahtera that consists of 172 people. The writer took 120 employeesas the sample of this research. The sampling technique used in this researchis a probability sampling technique, which is sampling technique thatprovides an equal opportunity for all members of the population to be selectedas the sample. The method used to collect the data is questionnaire. Toanalyze the data, the writer used a statistical test that includes t-test, F-test,the coefficient of determination (R2), and multiple regression tests. Theprocess of data analysis is using a means of IBM SPSS Statistics 23.Research finding shows that multiple linear regression equation Y is -12.335+ 0.364X1 + 0.296X2 + 0.235X3 + 0:05. Results of t-test show that thevariables of job rotation, motivation, and job satisfaction have positive andsignificant influence toward employees’ performance. In other words, thosevariables jointly influence employees’ performance. The coefficient ofdetermination (R2) is 0.883. It means that the contribution of independentvariables (job rotation, motivation and job satisfaction) has influence towarddependent variable (employees’ performance) amounted to 88.3%, whilethe rest is 11.7% influenced by other variables out of research model
ANALISIS DETERMINAN MINAT INDIVIDU DOSEN DAN MAHASISWA TERHADAP BANK SYARIAH Rahman, Taufikur
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 5, No 1 (2014): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v5i1.53-74

Abstract

This study empirically examined the effect of attitude, subjective norms andPerceived Behavioural Control to intention and intention to actual behaviorof syaria banking transactions. This study used survey method to collecteddata. The respondents of this study are lecturers that worked at STAINSalatiga and students that studied at study program of syaria banking STAINSalatiga. Of the 100 questionnaires sent, questionnaires were completed andreturned are 86 questionnaires. Dependence methods has used to statistictest in this study. This study has utilized simple regression and multipleregression analysis to analyze the effect of attitude, subjective norm andPerceived Behavioural Control to intention and intention to actual behaviorof syaria banking transactions. Data will be process by stepwise method andenter method of Statistic Program for Social Sciences (SPSS). The result ofthis study suggest that empirically attitude, subjective norm dan perceivedbehavioural control partially and simultaneously has a positif and significantimpact to intention of syaria banking transactions. Intention variable alsohas a positif and significant impact to actual behavior of syaria bankingtransactions.
Co-Authors Ahmadi, Raden Khaeru Alviani, Anita Wahyu Ananta, Dyah Fitri Aprih Santoso Aprilia, Mutik Ardelia, Diva Laili Arifata, Zidna Asroful Abidin Bukhari, Ach Baidlawi Carla, Esya Chaniago, Muhammad Fariz Apriza Dewabrata, Bondan Dewi Fatimah Eva Rahmawati Fabri, R. Raditya Wira Farah, Aqila Zahwa Nur Farkhani, Farkhani Febriana K.N, Nova Febriany, Khamidatul Hairul Bahri, Mokh. Haqiqi, R.Nurfi Qolbi Inayah, Husnul Indriyani, Galuh Ismail, Jamal Jasuli, Akis Ludianto, Ludianto M.Si Drs. I Ketut Margi . Manab, Abd Mongan, Revier Edgardo Muhdianto, Ahmad Nauval, Amiratun Nisa, Umi Khoirun Nurul, Azizah Patria, Helmi Pertiwi, Imanda Firmantyas Putri Putri, Naiya Azzahra Rahardjo, Rosnindar Prio Eko Rahmat Zuhdi Rahmatika, Fina Safitri, Iis Sa’adah, Siti Solikhah, Siti Stefani, Ana Novika Surya Ningsih, Novita Syakina, Annisa Syarifah Zuraidah Trisdianti, Anisa' wahyuputri Widianti, Anisa Nur Wiguno, Mohammad Mileno Wirawan, I Gusti Made Arya Sutha