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Pengaruh Religiusitas dan Literasi Keuangan Syariah terhadap Keputusan Pengusaha Mikro Melakukan Pembiayaan Al Qardh di Bankziska Ponorogo Rahayu, Dwi; Amri, Muhtadin
Nidhomiya: Research Journal of Islamic Philanthropy and Disaster Vol. 2 No. 2 (2023): Islamic Philanthropy and Disaster
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/nidhomiya.v2i2.2101

Abstract

Al-Qardh is a Tabbaru contract which is generally carried out by Islamic financial institutions with the principle of virtue besides that it is carried out by Bankziska Ponorogo in helping to alleviate micro-entrepreneurs from the trap of loan sharks. In Ponorogo the level of religiosity is quite good with the number of Islamic boarding schools and faith-based schools, but in fact there are still many people in Ponorogo who are currently entangled in loans with very high interest rates (thithil banks), especially among MSMEs that are classified as micro. Based on these problems, this study aims to examine and analyze the influence of the theory of religiosity and Islamic financial literacy on the decision of micro-entrepreneurs to finance Al-Qardh at Bankziska Ponorogo. The method used in this study is a quantitative method with questionnaire media through questionnaires and google forms to collect data. The sample of this study was 100 respondents who were MSMEs micro-entrepreneurs Bankziska Ponorogo with purposive sampling techniques. Data analysis techniques with the help of Smart PLS software that uses validity, reliability, descriptive analysis, instruments and hypotheses.. The results of this study show that religiosity and Islamic financial literacy have a significant effect on Al-Qardh's financing decisions both partially and simultaneously. Thus, factors of religiosity and Islamic financial literacy can determine the decision of micro-entrepreneurs to finance Al-Qardh at Bankzsika Ponorogo. Al – Qardh merupakan akad Tabbaru’ yang pada umumnya dilakukan oleh lembaga keuangan syariah dengan prinsip kebajikan selain itu dilakukan oleh Bankziska Ponorogo dalam membantu mengentaskan pengusaha mikro dari jeratan rentenir. Di Ponorogo tingkat religiusitas terbilang cukup baik dengan ditandai banyaknya pesantren dan sekolah yang berbasis keagamaan, namun pada kenyataannya masyarakat di Ponorogo saat ini masih banyak sekali yang terjerat pinjaman dengan nilai bunga yang sangat tinggi (bank thithil), khususnya dikalangan UMKM yang tergolong mikro. Berdasarkan permasalahan tersebut, penelitian ini bertujuan untuk menguji dan menganalisis pengaruh teori religiusitas dan literasi keuangan syariah terhadap keputusan pengusaha mikro melakukan pembiayaan Al – Qardh di Bankziska Ponorogo. Metode yang digunakan dalam penelitian ini ialah metode kuantitatif dengan media kuisioner melalui angket dan google form untuk mengumpulkan data. Sampel penelitian ini sebanyak 100 responden yang merupakan UMKM pengusaha mikro Bankziska Ponorogo dengan teknik purposive sampling. Teknik analisis data dengan bantuan software Smart PLS yang menggunakan uji validitas, reliabilitas, analisis deskriptif, intrumen dan hipotesis. Hasil penelitian ini menunjukkan bahwa religiusitas dan literasi keuangan syariah berpengaruh signifikan terhadap keputusan pembiayaan Al – Qardh baik secara parsial maupun simultan. Dengan demikian, faktor religiusitas dan literasi keuangan syariah dapat menentukan keputusan pengusaha mikro untuk pembiayaan Al–Qardh di Bankzsika Ponorogo.
Pengaruh Ukuran Dewan Pengawas Syariah, Efisiensi Biaya, dan Umur Perusahaan Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan Tahun 2015-2021 Muflikhatul Khasanah; Amri, Muhtadin
Falahiya: Journal of Islamic Banking and Finance Vol. 2 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/falahiya.v2i1.1787

Abstract

Abstract: This study examines the effect of Sharia Supervisory Board Size, Cost Efficiency, and Company Age on Disclosure of Islamic Social Reporting. The method used to determine the sample uses the purposive sampling method in Islamic Commercial Bank Companies for 2015-2021. Furthermore, the data were analyzed using multiple linear regression. The results show that the Size of the Sharia Supervisory Board hurts the Disclosure of Islamic Social Reporting, Cost Efficiency does not affect the Disclosure of Islamic Social Reporting, and Company Age has a positive effect on the Disclosure of Islamic Social Reporting and the size of the Sharia supervisory board, cost efficiency, and firm age simultaneously influence ISR disclosure. Keywords: Size of the Sharia Supervisory Board, Cost efficiency, Company Age, ISR disclosure Abstrak: Penelitian ini bertujuan untuk menguji Pengaruh Ukuran Dewan Pengawas Syariah, Efisiensi Biaya dan Umur Perusahaan Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Tahun 2015-2021. Metode yang digunakan untuk menentukan sampel metode purposive sampling pada perusahaan Bank Umum Syariah periode 2015-2021. Selanjutnya data dianalisa menggunakan regresi linier berganda. Hasilnya menunjukkan bahwa Ukuran Dewan Pengawas Syariah berpengaruh negatif terhadap pengungkapan ISR, Efisiensi Biaya tidak berpengaruh terhadap pengungkapan ISR, Umur Perusahaan berpengaruh positif terhadap pengungkapan ISR dan Ukuran Dewan Pengawas Syariah, Efisiensi Biaya dan Umur Perusahaan berpengaruh secara simultan terhadap pengungkapan ISR. Kata Kunci: Ukuran Dewan Pengawas Syariah, Efisiensi Biaya, dan Umur Perusahaan, Pengungkapan Islamic Social Reporting
Pengembangan Pemasaran Umkm Batik Tulis Untuk Meningkatkan Perekonomian Masyarakat Di Desa Genilangit Kecamatan Poncol Kabupaten Magetan Nofitasari; Amri, Muhtadin
Amaluna: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/amaluna.v1i2.1358

Abstract

During the current pandemic, many people are unemployed, lack education, and lack knowledge about skills, so the purpose of this activity is training for the development of written batik marketing in Genilangit village. The actions we carry out can be helpful and also able to increase and foster enthusiasm for entrepreneurship for PKK mothers, especially young people, so that they are more enthusiastic about innovating and creating so that local people can live prosperously from their work. In addition to guiding the importance of innovation and entrepreneurship, we also conduct training on the digital world and ways to promote UMKM products to be well-known in the broader community. Within the Genilangit Village community, the marketing strategy still needs to be higher, so hand-written batik needs to be famous outside Genillangit Village. This service aims to help promote the market of Genilangit-written batik so that it is known in the wider community. Because in this day and age, social media is increasingly sophisticated, so it's easier to promote goods. As a good seller, you must sell in the right way so that consumers are satisfied with the products you sell, don't because selling online we ch by selling goods that don't match consumer orders because customers are the most important in buying and selling transactions.
Investigating Motivational Factors: Riba Avoidance, Religiosity, Reputation, Social Environment, and Sharia Bank Product Adoption Fauziah, Nurlaily; Amri, Muhtadin
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6744

Abstract

Introduction: This study aims to examine and analyze the influence of the motivation to avoid riba, religiosity, reputation and social environment of Al-Islam Islamic Boarding School alumni Joresan Mlarak Ponorogo on the decision to use Islamic banking products. Research Methods: This study used a quantitative approach with data collection techniques using questionnaires to 97 respondents. The sampling technique used snowball sampling and data analysis techniques using multiple linear regression. Results: The results indicates that the motivation to avoid riba, religiosity, reputation and social environment have an effect on the decision to use Islamic bank products. Conclusion: This   findings highlights the importance of Islamic Banking to considering the motivation to avoid riba, religiosity, reputation and social environment by individuals to make decisions regarding their banking choices.
The Impact of Environmental Management Accounting on Sustainable Business Outcomes: Quantitative Evidence from Multinational Corporations Rahmawati, Yunaita; Amri, Muhtadin
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2024)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i1.9646

Abstract

Introduction: This research examines the impact of Environmental Management Accounting (EMA) on sustainable business outcomes in multinational companies. There is a knowledge gap regarding the specific influence of EMA on various sustainability performance indicators. Research Methods: This study uses quantitative methods by analysing data from 50 multinational companies listed on the stock exchange during the period 2018-2023. Results: The results show that the implementation of EMA has a positive and significant impact on energy efficiency and carbon emission reduction, but has no significant impact on green product innovation. Companies that integrate EMA into their operations show a 15% increase in energy efficiency and a 10% decrease in carbon emissions compared to companies that do not implement EMA. There is no strong evidence that EMA significantly drives green product innovation. Conclusion: These findings suggest that EMA can be an effective tool for multinational companies to improve sustainability performance through more efficient resource management and reduced environmental impacts.
Integrating Sustainability Accounting into Javanese Wedding Rituals: A Symbolic and Financial Analysis of the Siraman and Midodareni Processions Rahmawati, Yunaita; Amri, Muhtadin; Wahyuni, Ajeng; Nurhidayati, Maulida
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3553

Abstract

This study aims to explore the symbolism and meaning of the siraman and midodareni processions in the context of social and cultural sustainability in Javanese society. This study also integrates simulated financial data to reflect the economic and social contributions of these rituals within the framework of sustainability accounting. Using a qualitative research approach with a postmodern paradigm, this study explores the dynamics of cultural meanings that have adapted to the development of the times. The data sources for this study came from in-depth interviews with informants including traditional leaders, the bride and groom's family, and Javanese cultural figures. The results of the study show three main findings: first, the symbolism and meaning of social and cultural sustainability in the siraman and midodareni processions; second, the shift in meaning and adaptation of the siraman and midodareni processions; third, the positive impact of the siraman and midodareni processions in strengthening cultural identity and social sustainability. These findings contribute to the understanding of sustainability accounting in the preservation of sustainable local cultural values, besides enriches sustainability accounting literature by demonstrating how indigenous cultural practices can be documented and analyzed through both symbolic and quantitative approaches.
KOMPARASI KINERJA LEMBAGA AMIL ZAKAT SEBELUM DAN DI MASA PANDEMI COVID-19 Amri, Muhtadin
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 2 No. 1 (2022): January-June 2022
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v2i1.4500

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja lembaga amil zakat sebelum dan di masa pandemi Covid-19. Pendekatan metode penelitian menggunakan pendekatan deskriptif kuantitatif. Objek penelitian terdiri dari tiga lembaga amil zakat yaitu Dompet Dhuafa, Yayasan Yatim Arrohman, dan Inisiatif Zakat Indonesia. Jenis sumber data yang digunakan adalah data sekunder yang bersumber  dari laporan keuangan lembaga amil zakat yang dipublikasikan pada website lembaga amil zakat selama 3 periode akuntansi yaitu di tahun 2018, 2019 (sebelum pandemi) dan 2020 (masa pandemi). Analisis data dilakukan dengan menganalisis kinerja lembaga amil zakat berdasarkan rasio aktivitas yaitu allocation to collection ratio, zakah turnover ratio, average of days zakat outstanding, Infaq shodaqoh turnover ratio, average of days infaq shodaqoh outstanding, ZIS turnover ratio, average of days ZIS outstanding. Hasil penelitian menunjukkan bahwa berdasarkan rasio aktivitas dapat diperoleh kesimpulan bahwa dari tiga lembaga zakat yang menjadi objek penelitian yaitu Dompet Dhuafa, Rumah Yatim Arrohman dan Inisiatif Zakat Indonesia secara umum telah memiliki kinerja berdasarkan rasio aktivitas dengan efektif. Pandemi Covid-19 yang melanda terbukti tidak berdampak signifikan terhadap kinerja lembaga amil zakat berdasarkan rasio aktivitas. Hal ini berbeda dengan dampak yang dialami oleh lembaga yang berorientasi profit seperti perusahaan, yang mayoritas harus mengurangi aktivitas entitas selama pandemi. Dari tiga lembaga zakat yang menjadi objek penelitian, hanya Dompet Dhuafa yang ditemukan mengalami penurunan pada beberapa rasio aktivitasnya di masa pandemi dibandingkan dengan sebelum masa pandemi. Namun demikian, penurunan yang terjadi tidak signifikan dan tidak terjadi pada semua rasio aktivitas yang dinilai dalam penelitian.
Studi Analisis Peran BAZNAS Microfinance Desa (BMD) Yogyakarta Terhadap Peningkatan Kesejahteraan Mustahik Berdasarkan Model CIBEST Nazah, Risma Khoirun; Amri, Muhtadin
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 2 No. 2 (2022): July-December 2022
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v2i2.5095

Abstract

 Risma Khoirun Nazah1*, Muntadin Amri2 1  Instutut Agama Islam (IAIN) Ponorogo, Indonesia, iain.po.ac.id2  Institut Agama Islam Negeri Ponorogo, Indonesia3  khoirunnajah99@gmail.comAbstract: Capital is one of the problems that often hinders the movement of people's businesses, especially in the midst of this Covid-19 pandemic situation. Capital problems are also one of the triggers that lead to the emergence of poverty problems. Therefore, with the presence of the BAZNAS Microfinance Village (BMD) Yogyakarta institution, it is hoped that it will be able to overcome capital problems while improving the welfare of the community. The purpose of this study was to analyze the form of productive zakat empowerment in the BAZNAS Microfinance Village (BMD) Yogyakarta program. To analyze the empowerment strategy of BAZNAS Microfinance Village (BMD) Yogyakarta in improving the welfare of mustahik. To analyze the implications or impact of the Yogyakarta BAZNAS Microfinance Village (BMD) program on improving the welfare of mustahik based on the CIBEST model. This research method uses a descriptive qualitative approach, primary and secondary data sources with a population of 80 mustahik of BMD Yogyakarta's fostered partners, where the total sample of respondents is 17 mustahik consisting of 8 mustahik of TBS Honey, 4 mustahik of Grogol SMEs, and 5 mustahik of Mitra Sejahtera Livestock Group. (KTMS). The data processing and analysis technique in this research is using the CIBEST Model index. The results of the study using the CIBEST measurement analysis method found that the poverty level of mustahik recipients of capital loan assistance from the Yogyakarta BAZNAS Microfinance Village (BMD) program decreased, so that the welfare level of mustahik increased. Based on the calculation of the CIBEST model before the Yogyakarta BMD program, it was found that the welfare index was 0.29, the material poverty index was 0.58, the spiritual poverty index was 0, and the absolute poverty index was 0.11. After the Yogyakarta BMD program, each of these indexes underwent changes, first the welfare index increased by 18% to 0.47. The material poverty index decreased by 17% to 0.41, the spiritual poverty index increased by 5% to 0.05 and finally the absolute poverty index decreased by 6% to 0.05.Keywords: BAZNAS Microfinance Desa (BMD), welfare, CIBEST Model. Abstrak: Permodalan merupakan salah satu permasalahan yang kerap menghambat gerak usaha masyarakat apalagi ditengah situasi pandemi Covid-19 ini. permasalahan permodalan juga menjadi salah satu trigger yang mengakibatkan munculnya permasalahan kemiskinan. Karenanya dengan hadirnya lembaga BAZNAS Microfinance Desa (BMD) Yogyakarta diharapkan mampu mengatasi permasalahan permodalan sekaligus meningkatkan kesejahteraan masyarakat. Tujuan penelitian ini adalah untuk menganalisis bentuk pemberdayaan zakat produktif pada program BAZNAS Microfinance Desa (BMD) Yogyakarta. Untuk menganalisis strategi pemberdayaan BAZNAS Microfinance Desa (BMD) Yogyakarta dalam meningkatkan kesejahteraan mustahik. Untuk menganalisis implikasi atau dampak program BAZNAS Microfinance Desa (BMD) Yogyakarta terhadap peningkatan kesejahteraan mustahik berdasarkan model CIBEST. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif, sumber data primer dan sekunder dengan jumlah populasi 80 mustahik mitra binaan BMD Yogyakarta, dimana jumlah sampel responden sebanyak 17 mustahik yang terdiri dari 8 mustahik Madu TBS, 4 mustahik UMKM Grogol, serta 5 mustahik Kelompok Ternak Mitra Sejahtera (KTMS). Teknik pengolahan dan analisis data dalam penelitian ini adalah dengan menggunakan indeks CIBEST Model. Hasil penelitian menggunakan metode analisis pengukuran CIBEST ditemukan bahwa tingkat kemiskinan mustahik penerima bantuan pinjaman modal program BAZNAS Microfinance Desa (BMD) Yogyakarta mengalami penurunan, sehingga tingkat kesejahteraan mustahik meningkat. Berdasarkan penghitungan CIBEST model sebelum adanya program BMD Yogyakarta diperoleh bahwa indeks kesejahteraan sebesar 0.29, indeks kemiskinan material sebesar 0.58, indeks kemiskinan spiritual sebesar 0,  dan indeks kemiskinan absolut sebesar 0.11. Setelah adanya program BMD Yogyakarta masing-masing indeks tersebut mengalami perubahan, pertama indeks kesejahteraan mengalami peningkatan sebesar 18% menjadi 0.47. Indeks kemiskinan material mengalami penurunan sebesar 17% menjadi 0.41, pada indeks kemiskinan spiritual mengalami peningkatan sebesar 5% menjadi 0.05 dan terakhir pada indeks kemiskinan absolut mengalami penurunan sebesar 6% menjadi 0.05. Kata kunci: BAZNAS Microfinance Desa (BMD), Kesejahteraan, CIBEST Model.
Pemanfaatan Digital Marketing dalam Meningkatkan Pendapatan dan Branding BUM Desa Kutukulon dan Pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Jetis Ponorogo Amri, Muhtadin; Ahmad Futaqi, Faruq
Sultan Journal of Social Sciences and Humanities Vol. 3 No. 2 (2024): Sultan Journal of Social Sciences & Humanities
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/sultan.v1i2.118

Abstract

This community service activity aims to provide training and assistance to Micro, Small and Medium Enterprises (MSMEs) in Jetis Ponorogo District. The service method used is the Asset-Based Community Development (ABCD) method with an Appreciative Inquiry approach. The subjects of the service included the BUM management of Mitra Puspita Kutukulon Village and MSME actors in Jetis District, Ponorogo Regency. Data was collected using primary data through interviews and questionnaires. The data analysis technique was carried out with interactive techniques. The results of this service activity show the need for the use of digital marketing to be used more widely by BUM Desa and MSME actors in order to increase their branding and income, so that the purpose of establishing BUM Desa, which is to contribute as a source of Village Original Income (PAD) can be fulfilled properly in accordance with mandate of the law. In addition, with the use of digital marketing, especially with the creation of a website as a means of promotion, it is hoped that the trust, branding and income of MSME actors can increase which in turn improves the welfare of the village community itself and revives the village economy.