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All Journal JIPES - JOURNAL OF INDONESIAN PHYSICAL EDUCATION AND SPORT International Journal of Zakat (IJAZ) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Pramono, Sigit Eko
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Religion Economics, Econometrics & Finance Education Health Professions Physics Public Health

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RELATIONSHIP OF INTERNAL AUDITOR INDEPENDENCE, INTERNAL AUDIT EFFECTIVENESS AND SHARIA COMPLIANCE (CASE STUDY ON SHARIA BANK IN EAST JAVA) Yulisnawati, Yulisnawati; Pramono, Sigit Eko; Laela, Sugiyarti Fatma
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 4 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i4.6250

Abstract

This study aims to analyze the impact of the effectiveness of internal audit in improving sharia compliance in this case effectiveness is highly dependent on the independence of internal auditors. The subjects of this research are all internal auditors who work for Islamic banks in East Java province. The sample used in this study was taken through purposive sampling method. This study uses a type of quantitative research with hypothesis testing. In this study using Partial Square Structural Equation Modeling (PLS-SEM) analysis used for validity tests and reliability tests with the help of analytical tools in the form of Smart-PLS 4.0 software. The results of this study indicate that the internal auditor independence variable has no significant effect on sharia compliance. The internal audit effectiveness variable has a significant effect on sharia compliance. The internal auditor independence variable has a significant influence on the effectiveness of the internal audit. And the internal auditor independence variable has a positive effect on Sharia compliance by means of internal audit effectiveness.
Are The Accountability and Transparency Matters for Zakat Distribution Performance ? : An Empirical Evidence from BAZNAS Province Nofiansyah, Eka; Pramono, Sigit Eko
International Journal of Zakat Vol 9 No 2 (2024): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v9i2.550

Abstract

This research aims to determine the influence of the Quality of Provincial BAZNAS Financial Reports as measured through Accountability and Transparency on the financial performance of the Allocation to Collection Ratio (ACR). The importance of measuring the ACR ratio is because this is in accordance with the opinion of the majority of ulama and the zakat core principles guidelines that zakat received in one year is also distributed in the same year. This ratio helps measure how much zakat funds were distributed in that year. Calculating this ratio can help improve OPZ's reputation by showing muzakki that the funds have been distributed to mustahik. This research uses descriptive research methods with a quantitative approach. The type of data used in this research is secondary and primary data through questionnaires filled out by 21 Provincial BAZNAS as well as Financial Reports for each Provincial BAZNAS. The results of this research show that the Principles of Accountability and Transparency of Provincial BAZNAS Financial Reports fall into the "Very Good" criteria. Then Accountability and Transparency of financial reporting also have a significant influence on ACR's financial performance.
Development Of Defensive Training In Football Games For 12-Year-Olds Pramono, Sigit Eko; Widodo, Achmad; Subagio, Irmantara; Wahyudi, Heri; Bulqini, Arif
JIPES - JOURNAL OF INDONESIAN PHYSICAL EDUCATION AND SPORT Vol. 10 No. 02 (2024): JIPES (Journal of Indonesian Physical Education and Sport)
Publisher : Program Pascasarjana Universitas Negeri Jakarta

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Abstract

The coaching program in Indonesia through the Indonesian football philosophy has not been detailed in the 12-year-old children's defensive training. This study aims to identify the importance of developing a defensive training model in football for 12-year-old children. This research uses a level 1 Research and Development (R&D) method. Design validation was carried out through FGD (Focus Group Discussion) involving three practitioner experts. The results of the study showed that there were problems related to physiology, child psychology and understanding of the concept of survival. This can be seen from the data that 88% of players selected by the national team coach for naturalization have characteristics as defensive players. Through the FGD, it was agreed and validated that the development of a defensive training model is very necessary, namely in the form of a guidebook and an animated video about defensive training movements in football for 12-year-old children. This is evidenced by data that 85% of both products are very feasible to be developed. This training model is expected to produce more defenders who have an understanding of tactics and a vision of playing football, so that both products can meet the needs of Indonesian national team defenders in the future
Co-Authors Achmad Widodo Arif Bulqini HERI WAHYUDI Irmantara Subagio Nofiansyah, Eka Sugiyarti Fatma Laela, Sugiyarti Fatma Yulisnawati Yulisnawati