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Audit Kepatuhan Syariah Melalui Peran Dewan Pengawas Syariah Pada PT. BPRS Dana Mulia Surakarta Fatmawati, Diah Ayu; Usnan, Usnan
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1415

Abstract

The aim of this study is to find out how the shariah compli- ance audit is carried out through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta. This study is us- ing a qualitative approach, where the data in this study were obtained through interview, documentation and observation techniques related to the implementation of sharia compliance audits through the role of DPS in BPRS Dana Mulia Surakarta, which then obtained data analyzed descriptively. The results showed that the shariah compliance audit was im- plemented through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta, it’s just that the implementation of the role of DPS in the BPRS under study is still not optimal, among others: (1) The role of DPS as a supervisor is still not optimal consid- ering there are still several products at PT. BPRS Dana Mulia Sura- karta which has not fulfilled the sharia principles. (2) The role of DPS as Advisor still needs to be improved because all this time the Sharia Supervisory Board (DPS) is only limited to providing advice from the findings of the work and providing studies to employees without any deeper follow up. Keywords: Shariah Compliance Audit and DPS JEL Classification: G21, G28,M38, M42
Akses Perbankan Syariah bagi Pengusaha Batik Muslim di Solo Raya Usnan, Usnan; Pramesti, Wahyu; Yahya, Alvin
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12574

Abstract

The aim of this research was to analyze how banking access for Muslim batik entrepreneurs in Solo Raya. This research was conducted in 2020 at 16 Muslim Batik entrepreneurs in Solo Raya, using qualitative methods, and data collection was carried out through interviews, observation and documentation techniques. The results of the study show that the access of Muslim batik entrepreneurs to Islamic Banking is still not optimal. This is due in part to several things, namely: (a) the distance of Islamic Banks to the location of the batik business, (b) prices are still higher at Islamic Banks, (c) the financing process at Islamic Banks is considered more difficult and more complicated, and (d) there is still a lack of education and outreach by Islamic Banks to the public, especially batik business actors in Solo Raya. Keywords : Banking Access, Muslim Batik Entrepreneurs.
Dampak Konflik Israel-Palestina terhadap Niat Beralih (Switching Intention) pada Pembelian Konsumen: Pendekatan Push-Pull-Mooring Usnan, Usnan; Indarta, Ahmad; Hasyim, Fuad
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15430

Abstract

The Israel-Palestine conflict has sparked a boycott movement against Israeli products in Indonesia, particularly among pro-Palestinian consumers. This study aims to analyze the impact of push, pull, mooring, and sentiment variables on consumers' switching intention. The research employs the Push-Pull-Mooring (PPM) model approach. Data were collected through questionnaires using a simple random sampling technique and analyzed using Partial Least Square Structural Equation Modelling (PLS-SEM). The results indicate that push and pull factors increase consumers' switching intention, while mooring factors decrease it. Additionally, consumer sentiment towards the Israel-Palestine conflict significantly influences switching intention, both directly and as a moderator. This study contributes by integrating sentiment variables into the PPM theory, providing new insights into the influence of ethical, moral, and emotional factors on purchasing decisions. Recommendations include the importance of ethical marketing strategies and further research in countries with different socio-political contexts.
DA’WAH-ORIENTED GOVERNANCE: THE INFLUENCE OF MANAGERIAL CHARACTERISTICS ON ISLAMIC SOCIAL REPORTING IN INDONESIA Malikah, Siti; Samsul Rosadi; Usnan
JURNAL MANAJEMEN DAKWAH Vol. 11 No. 2 (2025)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2025.112.04

Abstract

The aim of this paper is to analyze the influence of CEO characteristics on Islamic Social Reporting (ISR) in Indonesia's Islamic banking sector during the period 2015–2020. The independent variables dealt with are CEO age, CEO business educational background, CEO gender, and CEO experience. The independent variables were tested against ISR as the dependent variable with multiple regression analysis. Findings from this study have shown that CEO age and CEO gender negatively and significantly influence the ISR, while CEO experience positively and significantly influences it. On the contrary, the CEO's business education background is not significantly related to the ISR. This could therefore provide very important contributions for both practitioners and researchers in comprehending the factors of Islamic social reporting practice in the Islamic banking sector of Indonesia. Such findings will also be used as a launching pad for future research involving wider samples and other methodological approaches that would increase insight into the dynamics of Islamic social reporting practices in Indonesia.