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Pelaksanaan Sertifikasi Tanah Wakaf Dengan Pendekatan Fishbone Diagram Analysis (Studi Di Kecamatan Sewon Kabupaten Bantul) Herawati, Mesi; Mukhsin, Muhamad
ZISWAF Vol 7, No 1 (2020): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.174 KB) | DOI: 10.21043/ziswaf.v7i1.7052

Abstract

Waqf is one of rapidly developing Islamic economic instruments, but more waqf land registered still have no a legal certificate of waqf. It is as occurred in Sewon Sub-district, Bantul Regency in which of 350 locations of waqf land, 115 have no certificate. In fact, the administration for the waqf land is the main thing that must be accomplished. This then makes the waqf land has no legal force that later on can emerge the conflict of waqf land. This is a qualitative-descriptive research with field research. The data were collected by means of observation, documentation and interview that later on were analyzed using fishbone diagram analysis to figure out the root of the problem and to offer a proper solution. The results of the research showed that (1) the process of certification was hampered by finance, (2) the function of controlling was not implemented, (3) being officer of waqf is a side-job, (4) the waqf land had no certificate, and (5) the agreement process of heir. Then, the solution that can be offered is that there is a needs for proposing the fund from government to facilitate the process in making certificate for the waqf land, monitoring the process in making certificate of waqf land, the recruitment of officers only focusing on managing the waqf matter and a system that can facilitate the agreement of heir and a registration for the waqf land that has no certificate.
Manajemen POAC Wakaf Di Indonesia Alfiah, Esti; Herawati, Mesi; Novitasari, Riri
ZISWAF Vol 7, No 2 (2020): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.823 KB) | DOI: 10.21043/ziswaf.v7i2.8065

Abstract

A company succeeds if management is good. There are many reports of waqf land disputes on waqf institutions. That way it requires tracking the management of waqf management. Given, that the waqf institution is a public organization which certainly requires a good organizational system. Therefore, this journal discusses the management of waqf POAC in Indonesia. This research is a qualitative descriptive study. Which is to explain and evaluate the management system in the management of waqf through management functions, namely Planning, Actuating, Organizing, and Controlling. Sources of data in this study come from literature, results of previous studies and facts in the field found by the authors. In accordance with POAC Management that Waqf in Indonesia is not optimal. It can be seen from the planing that has not yet been realized, Organizing which is not optimal in assigning tasks, actuating is not optimal, it can be seen from the many reports of public complaints to the Indonesian Waqf Board and Controling has not been done because it is only done when finding reports.
Linking Corporate Governance With Investment Growth: Evidence From General Shariah Insurance in Indonesia Herawati, Mesi
AL-FALAH : Journal of Islamic Economics Vol. 9 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v9i2.11238

Abstract

Purpose: This study aims to examine the role of good corporate governance on investment growth in sharia general insurance companies in Indonesia. This study is motivated by the low return on investment made in sharia general insurance in Indonesia.Design/Method/Approach : This research is a quantitative research with multiple regression analysis method using eviews. The variables in this study consist of one dependent variable and three independent variables. The data used in this study is time series data starting from 2028 to 2019, the sample selection in this study uses a purposive sampling technique consisting of 102 samples.Findings: The results of the study indicate that the board of directors variable (X1) has a significant effect on investment growth, with a calculated t value of 3.533585 greater than the t table of 1.983971519 and a probability value of 0.0006 which is smaller than 0.05. On the other hand, the independent board of commissioners variable (X2) and company size (X3) do not have a significant effect on investment growth. The independent board of commissioners variable has a calculated t value of -0.886408 smaller than the t table and a probability value of 0.3776> 0.05, while the company size variable has a calculated t value of -0.451771 smaller than the t table and a probability value of 0.6524> 0.05.Originality/Values: This research provides a major contribution regarding the importance of implementing good corporate governance and its relationship to investment growth.
Pemberdayaan Santri melalui Pelatihan Kewirausahaan Berbasis Self-Assessment dan Analisis SWOT di Pondok Pesantren Bukit Al-Qur’an Demak Herawati, Mesi
Jurnal Garuda Pengabdian Kepada Masyarakat Vol 3 No 1 (2025)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/gabdimas.v3i1.1076

Abstract

Pembelajaran kewirausahaan bertujuan untuk mempersiapkan bekal bagi santri pondok pesantren Bukit Al-Qur’an untuk menghadapi tantangan dalam dunia kerja saat ini. Peserta dalam kegiatan ini adalah seluruh santri pondok pesantren bukit Al-Qur’an Kabupaten Demak yang berada dalam masa pencarian jati diri dan aktualisasi diri. Penggalian potensi, minat dan bakat bertujuan untuk mengetahui segmen usaha yang dapat dijalani oleh peserta pelatihan. Metode dalam kegiatan ini dilakukan dengan Self Assesment serta analisis SWOT untuk mengetahui kekuatan, kelemahan, peluang dan tantangan berwirausaha. Hasil dari kegiatan ini adalah kemampuan dan pengetahuan bagi santri untuk mengenali potensi, minat dan bakat mereka dalam berwirausaha sebagai bekal bagi santri dalam menghadapi tantangan karir. Dari kegiatan ini santri dapat mengenali potensi, minat dan bakat, serta kelemahan diri masing-masing sehingga dapat mengantisipasi kekurangan dan kelemahan tersebut.
Determining Factors of Sharia General Insurance Profitability: Study on Investment Returns, Premiums and Operating Expenses Herawati, Mesi; Khusni, Kholilatul; Novita, Yeyen
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12524

Abstract

This research aims to analyze the influence of investment returns, premium income and operating expenses on the profitability of sharia general insurance companies in Indonesia. The research method used is quantitative with multiple regression analysis. The data used in this research is secondary data taken from the financial reports of sharia general insurance companies in Indonesia. Data processing was carried out using the EViews 12 application. The research results show that investment returns have a significant effect on the profitability of sharia general insurance in Indonesia. However, partially, premium income and operating expenses do not have a significant effect on profitability. However, when analyzed simultaneously, the variables of investment returns, premium income and operating expenses together have a significant influence on the profitability of sharia general insurance companies. These findings indicate that sharia insurance companies need to focus on efficient investment management to increase profitability. In addition, although premium income and operating expenses do not have a partially significant effect, good management of these two variables in combination with investment returns can have a significant impact on the company's financial performance.
Pemberdayaan Perempuan Fatayat NU Windusari Magelang Melalui Pelatihan Pemasaran Digital Facebook Marketplace Taujiharrahman, Darma; Novita, Yeyen; Achmad Nur Alfianto; Khusni, Kholilatul; Herawati, Mesi
Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Vol. 3 No. 2 (2025): Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/beujroh.v3i2.496

Abstract

In the digital era, women entrepreneurs must be equipped with relevant digital skills to enhance their business potential. Many women’s business groups still face challenges in utilizing technology, particularly in marketing their products online. This community service initiative aimed to strengthen the digital marketing capabilities of women from Fayat NU Windusari, Magelang, through training focused on the use of Facebook as a promotional tool. Using a Participatory Action Research (PAR) approach, the program emphasized collaborative learning and direct practice, enabling participants to better understand and apply Facebook features for marketing purposes. The training covered content creation, product promotion, and interaction with potential customers via social media. As a result, the participants showed improved knowledge and skills in leveraging Facebook for business activities. This activity illustrates the importance of digital empowerment for women, enabling them to expand market access, increase income, and sustain their entrepreneurial efforts in the digital age.
Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Mukhsin, Muhamad; Herawati, Mesi
Disclosure: Journal of Accounting and Finance Vol. 2 No. 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i1.4530

Abstract

The realization of the tax amnesty in 2016 made Indonesia ranked first in the practice of implementing tax amnesty in the world, but on the other hand there are still many companies that have not complied with tax payments. Good corporate governance should take an important role in minimizing tax avoidance practices. This study aims to examine the effect of Good Corporate Governance on tax avoidance. Good Corporate Governance is proxied by Institutional Ownership, Independent Board of Commissioners, Audit Committee and Company Size, while Tax Avoidace is proxied by Current Effective Tax Rate with the object of research being companies listed in the Jakarta Islamic Index (JII). This research is a quantitative research using regression analysis method. The regression results explain that; Institutional ownership has a significant positive effect on tax avoidance (0.0212 < 0.05), the Board of Independent Commissioners has no significant effect on tax avoidance (0.8451 > 0.05), the Audit Committee has a significant negative effect on tax avoidance (0.0498 < 0.05), Company Size has a significant positive effect on tax avoidance (0.0011 < 0.05).
The Impact of Compensation and Religiosity on Fraudulent Behavior in MSMEs: The Role of Islamic Work Ethics as a Moderator Faisal, Yusuf; Herawati, Mesi; Athaillah, Ahmad; Gumala Sari, Egi
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.8890

Abstract

This study aims to obtain empirical evidence on the effect of compensation and religiosity on fraudulent behavior with Islamic work ethics as a moderating variable. This study uses a quantitative research type. This study used a questionnaire distributed to MSMEs in West Java, namely 350 questionnaires distributed directly. Each questionnaire distributed contains 114 statements that respondents must answer. From the distribution of the questionnaire, 207 respondents provided answers. To obtain the results of this study, the researcher used PLS-SEM Version 3.0. This study found that compensation has a significant negative effect on fraudulent behavior, religiosity has a significant negative effect on fraudulent behavior, Islamic work ethics cannot moderate the relationship between compensation and fraudulent behavior, and Islamic work ethics moderates the relationship between religiosity. It cannot moderate the relationship between fraudulent behavior. This research provides information regarding fraudulent behavior, which is new research discussing the relationship between religiosity, which is the basis of the character of the Prophet Muhammad SAW
Pengelolaan Desa Wisata Rindu Hati Kabupaten Bengkulu Tengah Perspektif Maqashid Syari’ah Herawati, Mesi; Afriyanty, Nonie
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 7, No 2 (2022): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v7i2.2853

Abstract

This article aims to analyze the management of Rindu Hati Tourism Village from the perspective of Maqashid Syari’ah. The economic aspect of Islam is focused on the analysis of Maqashid Syari’ah, namely Hifdz Din (maintaining religion), Hifdz Aql (guarding reason), Hifdz Nasl (keeping offspring), Hifdz Nafs (guarding the soul), Hifdz Maal (keeping property). This study uses a qualitative descriptive method with the type of field research. The data used in this study are primary and secondary data analyzed by looking at the Maqashid Syari’ah aspect. The research results show that the management of Rindu Hati Tourism Village, from the perspective of Maqashid Syari’ah, has not met the five criteria of Maqashid Syari’ah as a whole. Still, only a few activities have been seen that lead to the maintenance of Maqashid Syari’ah.
Islamic Financial Literacy In Digital Age: The Role Of Social Capital And Digital Literacy Herawati, Mesi; Mukhsin, Muhamad
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2025)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v11i1.7074

Abstract

Purpose: This study investigates the influence of digital literacy and social capital on Islamic financial literacy among millennials in Indonesia, focusing on their ability to utilize digital platforms and social networks for financial education and decision-making in accordance with Islamic principles.Design/methodology: Using a quantitative approach, primary data was collected from 270 respondents fitting the criteria of Indonesian students who use Islamic financial services. Data analysis employed the multiple linear regression method using SmartPLS 4.0. Reliability and validity tests, along with hypothesis testing, were conducted to assess the relationship between digital literacy, social capital, and Islamic financial literacy.Findings: The findings reveal that both digital literacy and social capital positively and significantly influence Islamic financial literacy. Digital literacy enhances individuals' access to Islamic financial information through digital platforms, while social capital facilitates knowledge-sharing and trust within communities, further reinforcing financial literacy levels.Practical implications: The study emphasizes the need to leverage digital technologies and strengthen community-based approaches to improve Islamic financial literacy. Stakeholders, including educational institutions and financial service providers, should integrate digital literacy education and promote community engagement to foster Islamic financial literacy.Originality/Value: This research contributes to the limited body of knowledge on the interplay between digital literacy, social capital, and Islamic financial literacy, particularly in a digital era context. It offers strategic insights for enhancing financial literacy within Islamic frameworks through technological and social interventions.