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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)

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.

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

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.

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

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).

Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Pelaporan SPT Tahunan Tenaga Kependidikan Orang Pribadi di Universitas Islam Indonesia Khairunnisa, Inas; Mukhsin, Muhamad; Matalatta, Andy
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.v2i1.4629

This study aims to determine the effect of implementing the e-filling system on individual taxpayer compliance at the Islamic University of Indonesia. This study uses primary data by distributing questionnaires to Universitas Islam Indonesia (UII) education staff employees who have a TIN and have used e-filling. The research sample is 78 individual taxpayers. The results showed that the implementation of the e-filing system had a significant effect on taxpayer compliance. This study suggests to the Directorate General of Taxes to simplify the e-filing system because many taxpayers find it difficult to use the system and are expected to further socialize the procedures for using e-filing

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

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.

Strategi Keberlanjutan Baitul Maal Wat Tamwil di Kota Yogyakarta Dengan Metode Analytical Network Process Khairunnisa, Inas; Mukhsin, Muhamad; Roni, Abdul
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 1 (2022)
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.v8i1.2904

The purpose of this research is to find out the problems to the sustainability strategy of BMT in the city of Yogyakarta so that it can operate in the long term. This study uses the Analytical Network Process (ANP) method with a sample of 9 people consisting of BMT practitioners, academics, and regulators. This research is a descriptive qualitative research. This research shows that priority issues that need to be addressed are: 1) Regulation and supervision, 2) Market/communal, 3) Management, 4) Human Resources (HR), 5) Infrastructure. Experts agree that the priority solution is the regulatory and supervisory aspect with a rater agreement value of W = 0.4907. While there are five strategies, namely 1) Optimizing the role of the government, especially to support the sustainability of BMT, 2) Improving the HR education system that is integrated into Islamic economics in theory and practice, 3) Development of institutional and operational infrastructure, 4) Outreach to the community in collaboration with relevant stakeholders, 5) Development of monitoring system and reporting system. The respondents have varied opinions with a value of W = 0.2145. This research has implications for the theory of BMT and BMT sustainability problems in the city of Yogyakarta, the policies taken to support the existence of BMT.

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