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All Journal Jurnal Ekonomi & Keuangan Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Jurnal PKM Manajemen Bisnis Jurnal Nusa Akuntansi
Afriadi, Fiqih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

 1 
DECOMPOSITION OF BOCR “ ARISAN MAJELIS TA’LIM”AS SUPPORT PROGRAM FOR MICRO SYARIAH FINANCIAL INSTITUTION, CASE STUDY OF BOGOR CITY Afriadi, Fiqih
EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i1.y2018.p43-52

Abstract

The purpose of this research is to uncover the uniqueness of Beneffit, Opportunity, Cost and Risk (BOCR) from arisan majelis ta’lim in supporting the sustainability of Sharia Micro Financial Institution (SMFI). Benefit and Opportunity need to be known as the positive side of the arisan majelis ta’lim in SMFI, while the Cost and Risk needs to be known to see the negative side. To reveal the uniqueness of BOCR methodology is done byusing the methodology of ANP BOCR problem decomposition.  Decomposition of the problem is done by surveying to arisan majelis ta’lim in Bogor city and also indepth interview to practitioners of arisan majelis ta’lim and SMFI practitioners. The result of the research shows several Benefits that can be obtained include; increase the number of members, high social capital honesty and integrity typical of “wong cilik” , and low  cost. For Opportunity that can be obtained that is; savings fund opportunities, poor empowerment opportunities, microfinance opportunities, and opportunities for increased financing returns. The various costs that must be in the responsibility is; operational costs,empowerment costs, product development costs, and socialization and education costs. While some risks that need to be the attention that is; credit risk, sharia compliance risk, operational risk, and social risk.
PARSE PROBLEMS IN THE APPLICATION OF ACCOUNTING BASED IMFI GRAMEEN Utami, Tri; Afriadi, Fiqih
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p109-117

Abstract

The purpose of this study is to reveal various problems application of accounting on Islamic Micro Finance Institutions (IMFI) based grameen. To achieve the study researchers used a methodology Analytical Network Process. Decomposition of the problem conducted by survey-based Grameen IMFI to practitioners as well as in-depth interviews to experts or academicians. Based on the results of the study (decomposition problem) suggests that the problems in the application of accounting-based Grameen IMFI divided into three main clusters, namely the lack of regulation of supporting institutions, the absence of operational standards and minimum operational assistance. The finding of the study suggested that the main problem was on the lack of regulation supporting with the priority number (0.31), followed by problems of lack of operational standards (0.28), and finally the lack of operational assistance (0.14)  
Co-Authors Ambarita, Dinar Arini, Dewi Ulfah Ash Shidiqie, Jannahar Saddam Caroline, Vanessa Febriyanto, Fery Citra Fitriyani, Yeny Habibah Habibah Hasan, Julian Muhammad Hunein, Hamida Ikawati, Retty Kurniawaty, Erlita Lidasan, Mussolini Sinsuat Margie, Lyandra Aisyah Nurullah, Mawardi Pranoto Pranoto Prasetya, Eka Rima Prima Sadewa Rusdi Rusdi Saragih, Muhammad Rizal Septiningrum, Liana Dwi Sujarwo Sujarwo Tri Utami Yudawirawan, Moh. Yuddy Zamzami, R. Mohd.