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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Multiparadigma Equilibrium Jurnal Maneksi (Management Ekonomi Dan Akuntansi) NISBAH: JURNAL PERBANKAN SYARIAH JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Tabarru': Islamic Banking and Finance Amwaluna Jurnal Ekonomi dan Keuangan Syariah TAFAQQUH: Jurnal Hukum Ekonomi Syariah Dan Ahwal Syahsiyah Bilancia : Jurnal Ilmiah Akuntansi EconBank : Journal Economics and Banking jurnal syntax admiration Jurnal Akuntansi dan Bisnis Krisnadwipayana Eksos Solidaritas: Jurnal Pengabdian Akuntansiku IIJSE IJMA JAS (Jurnal Akuntansi Syariah) Jurnal Studi Akuntansi Pajak Keuangan
Iswanaji, Chaidir
Faculty Of Economics, Universitas Tidar, Magelang
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS STRATEGI PENYALURAN DANA ZIS PADA LEMBAGA AMIL ZAKAT DOMPET DHUAFA REPUBLIKA Annisa Aulia Machmudah; Chaidir Iswanaji
TAFAQQUH: Jurnal Hukum Ekonomi Syariah Dan Ahwal Syahsiyah Vol. 6 No. 2 (2021): Meningkatkan pemahaman dan wawasan tentang hukum Islam
Publisher : LP2M Sekolah Tinggi Ilmu Syariah Darul Falah Mataram

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Abstract

Tujuan dilakukan studi ini untuk melihat bagaimana cara Dompet Dhuafa Republika menyalurkan ZIS kepada penerima manfaat. Metode yang digunakan ialah deskriptif kualitatif dengan acuan karya ilmiah dan sumber lain yang relevan. Dompet Dhuafa selaku lembaga amil zakat memiliki strategi dalam melakukan kegiatan penyaluran dana ZIS. Hasil dari penelitian ini menunjukkan strategi Dompet Dhuafa dalam melakukan penyaluran dana ZIS dapat dikatakan cukup efektif. Penyaluran dana ZIS tidak hanya berupa bantuan riil, tetapi juga dalam bentuk pemberdayaan melalui berbagai macam program dan pelatihan skill bagi penerima manfaat.
KESESUAIAN AKAD IJARAH AL MULTIJASA DARI SUDUT PANDANG FATWA DSN MUI (STUDI KASUS DI KSPSS BMT ARMA MERTOYUDAN MAGELANG) Vania Sila Afriani; Chaidir Iswanaji
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 1 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This research aims to find out if there has been a suitability of multijasa ijarah financing agreement based on the Fatwa of the National Sharia Council No: 09/DSN-MUI/IV/2000 and Fatwa of the National Sharia Council No: 44/DSN-MUI/VIII/2004 at KSPPS BMT Arma Mertoyudan Magelang. This research is a descriptive study. Data collection methods are methods of observation, interview and documentation. Akad ijarah at KSPPS BMT Arma is used for the financing of services such as hajj, umroh, marriage, education, agriculture. Of the two transactions, namely the financing of education services and hospital costs, KSPPS BMT Arma has been in accordance with the Fatwa of the National Sharia Council No: 09/DSN-MUI/IV/2000 and the Fatwa of the National Sharia Council No: 44/DSN-MUI/VIII/2004 at KSPPS BMT Arma Mertoyudan Magelang. However, in the event of a contract, KSPPS BMT Arma is only limited to lending funds to members not yet leasing goods while in the event that ujrah continues to use percentage with the record there is already an agreement at the beginning and the percentage that exists is a normal percentage in a financing. Penelitian ini bertujuan untuk mengetahui apakah sudah terdapat kesesuaian akad pembiayaan ijarah multijasa berdasarkan Fatwa Dewan Syari’ah Nasional No: 09/DSN-MUI/IV/2000 dan Fatwa Dewan Syari’ah Nasional No: 44/DSN-MUI/VIII/2004 di KSPPS BMT Arma Mertoyudan Magelang. Penelitian ini merupakan penelitian deskriptif. Metode pengumpulan data adalah metode observasi, interview dan dokumentasi. Akad ijarah di KSPPS BMT Arma digunakan untuk pembiayaan jasa misalnya haji, umroh, pernikahan, pendidikan, pertanian. Dari kedua transaksi yaitu pembiayaan jasa pendidikan dan biaya rumah sakit, KSPPS BMT Arma telah sesuai dengan Fatwa Dewan Syari’ah Nasional No: 09/DSN-MUI/IV/2000 dan Fatwa Dewan Syari’ah Nasional No: 44/DSN-MUI/VIII/2004 di KSPPS BMT Arma Mertoyudan Magelang. Akan tetapi, dalam hal akad, KSPPS BMT Arma baru terbatas pada jasa peminjaman dana kepada anggota belum penyewaan barang sedangkan dalam hal ujrah tetap menggunakan prosentase dengan catatan sudah ada kesepakatan di awal dan persentase yang ada merupakan persentase normal dalam sebuah pembiayaan.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZIS PADA BAZNAS RI DI MASA PANDEMI COVID-19 Niken Kusumasari; Chaidir Iswanaji
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 4 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v5i4.1664

Abstract

ABSTRACT This study aims to determine the accountability and transparency of the management of ZIS funds deposited by muzaki to BAZNAS RI during the Covid-19 pandemic using PSAK 109 and the transparency and accountability indicators proposed by Indri Yuliafitri, (2016) as a tool to determine the suitability of accountability and transparency in fund management ZIS at BAZNAS RI. The research method used in this study is a qualitative research method. The type of research used in this research is descriptive research. BAZNAS RI in managing ZIS funds has been carried out transparently based on various indicators, but accountability has not been fully carried out to the maximum, because BAZNAS RI was late in reporting its 2020 financial statements. The delay in submitting 2020 financial statements, one of which was due to the audit process during the Covid-19 pandemic takes a long time. ABSTRAK Penelitian ini bertujuan untuk mengetahui akuntabilitas dan transparansi pengeloaan dana ZIS yang disetorkan muzaki kepada BAZNAS RI di masa pandemi Covid-19 menggunakan PSAK 109 dan indikator transparansi serta akuntabilitas yang dikemukakan oleh Indri Yuliafitri, (2016) sebagai alat untuk mengetahui kesesuaian akuntabilitas dan transparansi pengeloaan dana ZIS pada BAZNAS RI. Metode penelitian yang digunakan dalam penelitian ini yaitu metode penelitian kualitatif. Jenis penelitian yang dipergunakan dalam penelitian ini yaitu penelitian deskriptif. BAZNAS RI dalam mengelola dana ZIS sudah dilakukan secara transparasan berdasarkan berbagai indikator, namun untuk akuntabilitas belum sepenuhnya dilakukan dengan maksimal, dikarenakan BAZNAS RI terlambat melaporkan laporan keuangan tahun 2020. Terlambatnya penyampaian laporan keuangan tahun 2020, salah satunya disebabkan proses audit di masa pandemi Covid-19 membutuhkan waktu yang lama.
FORMALITAS FIKIH DALAM PENERAPAN AKUNTANSI SYARIAH ALIRAN PRAGMATIS Chaidir Iswanaji; Muhamad Wahyudi
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.467 KB) | DOI: 10.18202/jamal.2017.12.7075

Abstract

Abstrak: Formalitas Fikih dalam Penerapan Akuntansi Syariah Aliran Pragmatis. Penelitian ini bertujuan untuk mengulas unsur fikih dalam akad transaksi-transaksi syariah. Metode yang digunakan adalah deskriptif kualitatif dengan menekankan evaluasi dan kesadaran teknis atas jawaban informan. Hasil penelitian menunjukkan bahwa sebagian akad transaksi syariah belum sepenuhnya menampilkan unsur landasan fikih. Para pelaku akad cenderung mengandalkan akal konvensional yang berorientasi keduniawian tanpa mengindahkan urusan akhirat. Hal ini disebabkan karena akuntansi syariah pragmatis mengutamakan adaptasi akuntansi konvensional, mulai dari konsep dasar sampai bentuk praktik, sehingga belum sesuai dengan nilai-nilai Islam. Abstract: The Formalities of Fiqh in the Application of Sharia Accounting Pragmatic Perspective. This study aims to review the elements of fiqh in the contracts of Islamic transactions. The method used is descriptive qualitative by emphasizing evaluation and technical awareness of informants answer. This research finds that some of the contracts of sharia transaction have not fully show the element of fiqh base. The actors of the contract tend to rely on world-oriented conventional wisdom without regard to the matter of the afterlife. This is because pragmatic Islamic accounting prioritizes conventional accounting adaptation, from the basic concept to the practice, so it is not corresponding with Islamic values.
IMPLEMENTASI ANALITYCAL NETWORKING PROCESS (ANP) DISTRIBUSI ZAKAT TERHADAP PEMBANGUNAN EKONOMI MASYARAKAT BERKELANJUTAN (STUDY KASUS LEMBAGA BAZNAS KABUPATEN JEMBER JAWA TIMUR) Chaidir Iswanaji; M. Zidny Nafi' Hasbi; Fitri Salekhah; Mohammad Amin
Jurnal Tabarru': Islamic Banking and Finance Vol. 4 No. 1 (2021): Jurnal Tabarru' : Islamic Bangking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2021.vol4(1).6681

Abstract

Zakat merupakan bagian dari instrumen keuangan Islam yang memiliki salah satu fungsi untuk mengentaskan kemiskinan. Hal tersebut merupakan garis singgung yang paling signifikan terhadap tujuan pembangunan ekonomi masyakarat berkelanjutan (SDGs) yang merupakan bentuk komitmen global dalam memacu pertumbuhan ekonomi kearah lebih baik. Jenis penelitian ini merupakan penelitian deskriptif dari organisasi pengelolah zakat, akademisi, pemerintah dan praktisi. Teknik yang digunakan adalah teknik purposive sampling di mana objek kajian dalam penelitian ini adalah para pakar zakat yang ada di Kabupaten Jember. Adapun hasil penelitian ini menunjukkan bahwa prioritas pelaksanaan distribusi zakat dalam mendukung pembangunan ekonomi masyarakat berkelanjutan ialah aspek sosial dengan rater agrement W=0,36444. Pendapat responden dalam menemukan solusi prioritas bervariatif, yaitu W=0,3032. Adapun strategi dalam pembangunan ekonomi masyarakat berkelanjutan menunjukkan bahwa key person hampir semuanya sepakat (W= 0,4538). Ada empat strategi yaitu: 1) Meningkatkan kualitas dan kuantitas kepedulian lembaga sosial masyarakat dan stakeholder; 2) Meningkatkan pengurangan resiko bencana secara komprehensif dan efisien; 3) Meningkatkan kualitas penegak hukum yang berkeadilan, dan 4) Meningkatkan lapangan pekerjaan dan kepedulian terhadap UMKM masyarakat.
ANALISA PENERIMAAN DAN PENGELOLAAN DANA NASABAH PADA BANK JATENG CABANG KOORDINATOR MAGELANG May Linda Nugraheni; Chaidir Iswanaji
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.483

Abstract

ABSTRACT The purpose of this study was to determine the Acceptance and Management of Customer Funds at Bank Jateng, Magelang Coordinator Branch. This type of research is qualitative, because it puts more emphasis on the process that is taken from actual events, after which it concluded. The data in this research is the process of managing customer funds at Bank Jateng, Magelang Coordinator Branch. The data source of this research comes from an informant who was interviewed structurally. Based on the data analysis, it can be concluded that: (1) Receipt of customer funds at the Magelang Coordinator Branch Bank Jateng uses the accrual-based method. Funds received by the Magelang Coordinator Branch of the Central Java Bank can be in the form of demand deposits, savings deposits, and time deposits. These funds are collected from the community. (2) The management of customer funds at the Magelang Coordinating Bank Central Java shall use the cash-based method. Management of customer funds at Bank Jateng, the Coordinator of Magelang Branch in the form of loans, such as: Personal Loan (PLO), Small Business Credit (KUK), Multipurpose Credit, People's Business Credit (KUR), Kreditasalt Fur Wiederaufbau Credit (KFW), and additional business capital for family business activities. Keywords: qualitative; cash; personal loan; credibility alt fur wiederaufbau. 
ANALYSIS OF THE EFFECT OF MURABAHA FINANCE IN SHARIA BANKS ON THE ECONOMIC GROWTH OF AGRICULTURAL SECTOR Siti Afidatul Khotijah; Chaidir Iswanaji
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 4, No 2 (2020)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.263 KB) | DOI: 10.29313/amwaluna.v4i2.5432

Abstract

The purpose of this study is to analyze the influence of Islamic banks murabaha financing on the economic growth of the agricultural sector which measured by Gross Domestic Product (GDP) of the agricultural sector and analyze the characteristics of murabaha for the agricultural sector. The analytical method used is simple linear regression and also a qualitative overall analysis. Data analyzed from 2010-2018 were 36, obtained from the Otoritas Jasa Keuangan (OJK) and Badan Pusat Statistik (BPS). The results showed that murabaha financing had a positive effect on economic growth in the agricultural sector. Murabaha products in Islamic banking are one of the easiest products to use as an alternative to financing the agricultural sector. Because of its simplicity, this product has become more frequently used and most of the distribution of funds is through murabaha contracts. Even so the murabaha scheme of the agricultural sector has different characteristics from other sectors, considering that farmers can only pay the installments after the harvest. That way, Islamic banking must have the right source of funds for this financing, such as mudharabah muqayyadah. Not all agricultural financing activities must use the murabaha contract, because in its application it must also be adjusted to the terms and funding period, so Islamic Banks can use alternative contracts that are more appropriate.
ANALISIS KESEHATAN BANK UMUM SYARIAH DI MASA PANDEMI COVID-19 TAHUN 2020 DENGAN PENDEKATAN RGEC: ANALYSIS OF THE HEALTH OF ISLAMIC COMMERCIAL BANKS DURING THE COVID-19 PANDEMIC IN 2020 WITH THE RGEC APPROACH Eni Sulistiani; Chaidir Iswanaji
NISBAH: Jurnal Perbanka Syariah Vol. 7 No. 2 (2021): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jn.v7i2.4575

Abstract

Tahun 2020 dimana terjadi pandemi covid-19, sangat penting bagi suatu entitas khususnya bank untuk menilai tingkat kesehatannya mengingat bank mempunyai peranan penting dalam roda perekonomian negara dan penopang ekonomi nasional. Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kesehatan Bank Umum Syariah di Indonesia tahun 2020. Data yang digunakan adalah data sekunder dari Laporan Keuangan 14 bank umum syariah. Analisis data dilakukan dengan pendekatan metode RGEC. Hasil dari penelitian ini adalah kondisi kesehatan bank umum syariah jika dilihat dari aspek risiko profil dengan indikator risiko kredit dalam keadaan sangat baik dan dalam indikator risiko likuiditas dalam keadaan cukup baik, jika dilihat dari aspek good corporate governance memiliki tingkat kesehatan yang baik, dilihat dari aspek earnings atau rentabilitas dengan indikator ROA dalam keadaan baik dan dengan indikator ROE dalam keadaan cukup baik dan jika dilihat dari aspek modal dalam keadaan sangat baik.
Peran Baitul Mall Wattamwil sebagai Upaya Pengentasan Kemiskinan melalui Pengembangan Usaha Mikro Kecil dan Menengah Supanji Setyawan; Chaidir Iswanaji
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i2.4917

Abstract

Poverty is one of the macroeconomic indicators in which Indonesia's economic development in aggregate shows a good picture and a decrease in the poverty level of the poor, but in terms of economic structure, segments of Indonesian society are still relatively lagging behind and relatively do not get real benefits from the results of development. Magelang Regency is one of the districts that have poverty problems. This poverty problem can be overcome by developing micro, small and medium enterprises (MSMEs), especially in the industrial sector, where this sector is the leading sector in Magelang Regency. The purpose of this study was to determine the effect of financing on the income of MSEs as customers of BMT Bima industrial business group and how the role of BMT in overcoming the problem of poverty through the functions of baitul mall and baitul tamwil. This study uses a simple linear regression analysis tool. The results obtained (1) the financing variable does not have a significant effect on the income variable of MSME customers of BMT Bima Magelang industrial business group, this is because there are still customers who use financing for personal economic activities, (2) BMT is able to reduce poverty levels by providing assistance that comes from zakat, infaq, sadaqah, and waqf and still persists by providing financing to MSME customers of the BMT Bima Magelang industry group
Analisa Penerimaan Dan Pengelolaan Dana Nasabah Pada Bank Jateng Cabang Koordinator Magelang May Linda Nugraheni; Chaidir Iswanaji
ECONBANK: Journal of Economics and Banking Vol 3 No 1 (2021): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v3i1.222

Abstract

The purpose of this study was to determine the Acceptance and Management of Customer Funds at Bank Jateng, Magelang Coordinator Branch. This type of research is qualitative, because it emphasizes the process that is taken from the phenomenon and then the conclusion is drawn. The object of this research came from 20 informants or resource persons who work at the Bank Jateng, Magelang Coordinator Branch. The data source of this study came from an informant who was interviewed structurally. Based on the data analysis, it can be concluded that: (1) Receipt of customer funds at the Magelang Coordinator Branch Bank Jateng uses the accrual-based method. Where the funds received by the Magelang Coordinator Branch Bank Central Java can be in the form of demand deposits, savings deposits, and time deposits. These funds are collected from the community. (2) Management of customer funds at the Magelang Coordinator Branch Bank Central Java uses a cash-based method. The management of customer funds at Bank Jateng, the Coordinator of Magelang Branch, is in the form of loans, such as: PLO credit, Small Business Credit (KUK), Multipurpose Credit, People's Business Credit (KUR), KFW Loans, and additional business capital for family business activities.
Co-Authors Ahmad Prabowo Alex Johanes Simamora Alkadri Kusalendra Siharis Andi Faisal Ridho Anisa Dwi Kurnia Annisa Aulia Machmudah Astrid Prasetyati Cahyani Atika Atika Ayunda Putri Nilasari Aziz Muslim Baihaqi Yahya Budi Hartono Eni Sulistiani Erissa Zumarnis Erni Puji Astutik Fandi Dwi Cahyo Fatimah, Ari Nurul Fitrah Aisyah Awwahah Fitri Salekhah Ghina Fitri Ariesta Susilo Jaka Isgiyarta Kiki Rahmawati Lucia Rita Indrawati M. Zidny Nafi' Hasbi May Linda Nugraheni May Linda Nugraheni Mohammad Amin Muhamad Wahyudi Nibras Anny Kahbibah Niken Kusumasari Nugraheni, Agustina Prativi Octavia Lhaksmi Pramudyastuti Ramdani, Deni Rudi Prasetio Shendy Setya Vernandya Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Afidatul Khotijah Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Supanji Setiyawan Supanji Setyawan Umi Hidayati Vania Sila Afriani Zezi Nanda Oktafiya