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All Journal Al-Qanun: Jurnal Pemikiran dan Pembaharuan Hukum Islam Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi dan Bisnis International Journal of Religious and Cultural Studies Oeconomicus Journal of Economics El-Qist : Journal of Islamic Economics and Business (JIEB)
Buchori, Imam
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Dismantling Ideology and Power of Corporate Financial Statements Binti Shofiatul Jannah; Imam Buchori
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.04

Abstract

This article aims to explain that critical content analysis can be employed to dismantle ideology and power behind rhetoric and visual portraits conveyed in financial statement. Literature study was used as methodology. The results indicate that reality can be deconstructed by means of lslamic teaching.
Transaksi Derivatif dalam Perspektif Hukum Islam Imam Buchori
Al-Qanun: Jurnal Pemikiran dan Pembaharuan Hukum Islam Vol 12 No 1 (2009): Al-Qanun Vol. 12, No. 1, Juni 2009
Publisher : Fakultas Syariah dan Hukum UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.485 KB) | DOI: 10.15642/alqanun.2009.12.1.130-154

Abstract

The impact of the ratification of free trade agreement is the temporary stock exchange. It is a market presenting a different trading system compared to conventional market. One of its products is derivative transaction. It is a payment contract which its value is derived from instrument value which becomes its basis, such as interest rate, exchange rate, commodity, equity and stock exchange index, either those followed by liquidity or instrument movement or otherwise. However, credit derivative transaction is not considered this derivative transaction. In Islam, there is no prohibition to conduct agreement provided that it must be executable, with good intention, and clean (free from usury, gambling, and fraudulence). An example of such an agreement is selling. As a result derivative transaction is lawful since it is in line with the principles of sharia; good objective, clean, and fulfilling the requirement of an aqd (transaction).
Fee Based Income dalam Perspektif Fikih ‎Muamalah Imam Buchori
Al-Qanun: Jurnal Pemikiran dan Pembaharuan Hukum Islam Vol 13 No 2 (2010): Al-Qanun Vol. 13, No.2, Desember 2010
Publisher : Fakultas Syariah dan Hukum UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.151 KB) | DOI: 10.15642/alqanun.2010.13.2.261-285

Abstract

There are two banking bankings in indonesia, interest-based banking and shariah-compliant banking. Interest-based banking has been around ever since before the independence of Indonesia in 1945. In contrast, shariahcomliant baking emerged only in 1990an. In reality, the two systems are contradictory, bacause in interest-based banking, interest is instrumental in its operation. In contrast, shariahcompliant banking use profit sharing instead. Both banking systems are companies which operate in three main banking -related activities; funding, lending, and services. Service is intended to support the two main banking products of lending and funding. Thus, the purpose of service activity is to facilitate available banking services. The revenue of these banking services is generated from administration fee, comission, rent, and other expenses. The revene of service in banking industry is called fee based income which is categorized in islamic jurisprudence as ujrah or fee according to a fatwa of National Shariah Board of Indonesian Ulama Council.
Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan; Imam Buchori
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.178 KB) | DOI: 10.20961/jab.v21i2.685

Abstract

This study aims to look at the differences and patterns of CSR disclosure before and during the COVID-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there were significant differences in CSR disclosure before and during the COVID-19 pandemic. CSR disclosure during the COVID-19 pandemic has decreased compared to CSR disclosure before the COVID-19 pandemic. However, economic performance indicator have actually increased. This pattern is in line with the stakeholder theory which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors. This indicates that the company prioritizes the going concern perception by giving signals to investors and creditors through the disclosure of economic performance which is expected to strengthen positive sentiment from investors and creditors even though the company is in times of uncertainty due to the COVID-19 pandemic. Penelitian ini bertujuan untuk melihat perbedaan dan pola pengungkapan CSR sebelum dan selama masa pandemi COVID-19. Sampel pada penelitian ini terdiri dari 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa ada perbedaan yang signifikan pengungkapan CSR sebelum dan selama pandemi COVID-19. Pengungkapan CSR selama pandemi COVID-19mengalami penurunan dibandingkan dengan pengungkapan CSR sebelum pandemi COVID-19. Walaupun demikian, indikator kinerja ekonomi justru mengalami kenaikan. Pola yang demikian, sejalan dengan teori stakeholders yang diajukan dalam penelitian ini. Teori stakeholders menyatakan bahwa pada masa ketidakpastian seperti krisis ekonomi dan keuangan, perusahaan cenderung memfokuskan diri terhadap pemenuhan kepentingan stakeholders definitifnya yang dalam hal ini adalah investor dan kreditor. Hal tersebut mengindikasikan bahwa perusahaan lebih mengutamakan persepsi going concern dengan memberikan sinyal kepada investor dan kreditor melalui  keterbukaan informasi kinerja ekonomi yang diharapkan bisa memperkuat sentimen positif dari investor dan kreditor walaupun perusahaan sedang ada di masa-masa ketidakpastian karena pandemi COVID-19.
Strategi UMKM untuk Meningkatkan Perekonomian selama Pandemi Covid-19 pada saat New Normal Safira Aliyani Firdaus; Igo Fadilah Ilham; Liza Putri Aqidah; Safir Aliyani Firdaus; Setyani Agung Dwi Astuti; Imam Buchori
OECONOMICUS Journal of Economics Vol. 5 No. 1 (2020): (Desember) edisi 9
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2020.5.1.46-62

Abstract

This study aims to determine and analyze the appropriate strategies to improve the economy of MSMEs when new normal is applied due to the impact of the Covid-19 pandemic.. The results obtained from this study indicated that there was a need for fast, precise and tangible steps from the government and business actors to overcome the losses that have occurred due to the pandemic and to make updates and evaluations of the business cycle following the current conditions so that businesses can continue to survive and develop.
PENGARUH TINGKAT PEMBIAYAAN MUDHARABAH TERHADAP TINGKAT RASIO PROFITABILITAS PADA KOPERASI JASA KEUANGAN SYARIAH (KJKS) MANFAAT SURABAYA Imam Buchori; Aji Prasetyo
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 4 No. 1 (2014): eL-Qist:
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2014.4.1.706-734

Abstract

Many financial institutions those were born with the Shariah-based in Indonesia--including non-bank financial institutions, among them are Islamic insurance, Shariah pawnshop, Shariah financial services cooperatives, and more. Shariah-compliant financial services cooperatives (KJKS) Manfaat Surabaya is still classified as "new" in Indonesia, in which retained the principle of kinship as a guide of the cooperative itself. Various systems were much changed, from conventional systems to the Islamic system, especially in terms of contract and financial accounting standards. Then came the question, whether the views of society and the level of public confidence as well as different? Of course a lot of things to be able to prove from the above questions, one of which is the level of profitability, as well as a large number of levels KJKS Groove financing given to the community. The greater the level of profitability means the level of public confidence about the existence of KJKS in Indonesia also getting bigger. Many financing products of KJKS Manfaat are given to the public, one of which is the mudharabah financing which is very influential on the profit orientation of each financial institution of Sharia. This research is the kind of quantitative research with data analysis using simple regression and t tests to find out the significance of the influence of mudharabah financing against a ratio of profitability in KJKS Manfaat Surabaya.
PENGARUH TINGKAT PENGANGGURAN TERHADAP TINGKAT INFLASI DI PROPINSI JAWA TIMUR TAHUN 2003-2011 Imam Buchori; Lina Ambarwati Priono
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 4 No. 2 (2014): eL-Qist:
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2014.4.2.878-902

Abstract

Research methods used in this research include: gathering together the data using the method of data collection the documentary, analyzed using simple regression analysis processed using SPSS 16 for Windows, using the inductive mindset. The unemployment rate that occurred in the province of East Java in 2003-2011 fluctuated between 3.00 and 6.00, as does the level of inflation that occurred in the province of East Java, demonstrated by Philips curve. After doing the analysis, obtained by the regression equation: Y = -2,218 + 1,490X. The correlation coefficient (R) obtained is 0,462. It can be concluded that both variables have a positive relationship. Based on the analysis of the results obtained, it can be drawn the conclusion that the influence that derived from the analysis results are positive, meaning that there is a weak influence between the unemployment rate and inflation rates in the province of East Java. Advice that can be given to the need to further research examined the relationship of other variables that their influences are strong against the inflation rate that occurs. And, for the future research, it could use the data with the greater amount.
PERSEPSI MASYARAKAT KELURAHAN BULUSIDOKARE TERHADAP BANK SYARIAH Achmad Badri Andry Sahrizal; Imam Buchori
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 7 No. 1 (2017): eL-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2017.7.1.1344-1364

Abstract

Bank syariah merupakan lembaga keuangan yang beroperasi sesuai dengan prinsip-prinsip syariah sesuai al-Qur’an dan Hadits. Skripsi ini adalah hasil penelitian lapangan untuk menjawab pertanyaan bagaimanakah persepsi masyarakat kelurahan Bulusidokare terhadap bank syariah serta faktor apa saja yang mempengaruhinya. Dari hasil penelitian diperoleh bahwa persepsi masyarakat kelurahan Bulusidokare terhadap bank syariah di antaranya adalah kurangnya pengetahuan masyarakat tentang bank syariah, sosialisasi dan promosi yamg dirasa kurang, anggapan masyarakat bahwa bank syariah sama saja dengan bank konvensional hingga budaya kerja (payroll) yang mengharuskan karyawannya menggunakan bank konvensional untuk penerimaan gaji. Sedangkan faktor-faktor yang mempengaruhi persepsi masyarakat kelurahan Bulusidokare terhadap bank syariah antara lain sosialisasi, persepsi masyarakat itu sendiri, serta sistem pengendalian manajemen.
ANALISIS KESEHATAN BANK SYARIAH DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOVERNANCE, EARNINGS AND CAPITAL) DALAM MENJAGA STABILITAS KESEHATAN PADA PT. BANK BNI SYARIAH TAHUN 2016 Rohmatus Sa’diah; Imam Buchori
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 7 No. 2 (2017): eL-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2017.7.2.1464-1475

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan metode RGEC (risk profile, governance, earnings dan capital) dalam menganalisis kesehatan Bank BNI Syariah Tahun 2015 dan bagaimana analisis tingkat kesehatan dengan menggunakan metode RGEC (risk profile, governance, earnings dan capital) dalam menjaga stabilitas kesehatan Bank BNI Syariah tahun 2016. Metodologi penelitian yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian yang diperoleh adalah Berdasarkan penilaian tingkat kesehatan PT. Bank BNI Syariah tahun 2015 dengan menggunakan metode RGEC yang meliputi aspek risk profile, governance, earnings dan capital, didapatkan hasil bahwa kesehatan PT. Bank BNI syariah berada pada peringkat 2 yaitu SEHAT dengan nilai keseluruhan 83,33%. Dalam hal ini PT. Bank BNI syariah mampu menghadapi pengaruh negatif yang signifikan dari perubahan kondisi bisnis dan faktor eksternal lainnya. Dan juga PT. Bank BNI syariah mampu menjaga stabilitas kesehatan bank syariah di tahun 2016. Hal ini dibuktikan dengan penilaian kesehatan PT. Bank BNI syariah di triwulan pertama dan kedua tahun 2016 dengan peringkat SANGAT SEHAT.Dari hasil dari penilaian kesehatan dengan menggunakan metode RGEC ini juga dapat dijadikan acuan untuk evaluasi, saran perbaikan dan menjaga stabilitas kesehatan bank syariah.
ANALISIS PENGELOLAAN KEUANGAN DESA (STUDI KASUS DI DESA KEDUNGBOTO) Muhammad Al Faruq; M. Iman Prasetiyo; Imam Buchori
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12551

Abstract

Penelitian ini bertujuan untuk mendeskripsikan analisis pengelolaan keuangan desa berdasarkan Permendagri Nomor 20 Tahun 2018 dengan obyek penelitian di pemerintah desa Kedungboto. Jenis penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Sumber data penelitian ini menggunakan data primer melalui wawancara 6 informan dan data sekunder melalui dokumentasi artikel, dokumen pemerintah, pengumuman, hasil Keputusan, dokumen formal, dan surat. Teknik pengumpulan data pada penelitian ini menggunakan wawancara dan dokumentasi. Teknik analisis data pada penelitian ini menggunakan software NVivo 14 dengan pengujian keabsahan data berupa validitas data dan reliabilitas data. Validitas data meliputi triangulasi, pertanyaan iteratif dan member check. Hasil penelitian dan pembahasan menunjukkan bahwa tahapan pengelolaan keuangan desa meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban sesuai dengan Permendagri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa dengan diimplementasikannya asas transparansi, akuntabilitas, dan partisipasi masyarakat. Hambatan yang dihadapi oleh Pelaksana Kegiatan Anggaran (PKA) dan Tim Pelaksana Kegiatan (TPK) harus menyediakan dana kegiatan terlebih dahulu sebelum dana tersebut dicairkan oleh Bendahara Desa atau mencari penyedia barang dan jasa yang bersedia dilunasi pada akhir pelaksanaan kegiatan. Sehingga evaluasi pada penelitian ini, pemerintah desa Kedungboto harus memiliki dana talangan untuk pelaksanaan awal kegiatan agar program kerja terealisasi sesuai dengan jadwal yang telah ditentukan serta memposting infografis anggaran kegiatan (APBDes) dan laporan realisasi anggaran melalui website resmi pemerintah desa Kedungboto, selain melalui media cetak atau spanduk.
Co-Authors Achmad Badri Andry Sahrizal Ajeng Tita Nawangsari Aji Prasetyo, Aji Igo Fadilah Ilham Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Lina Ambarwati Priono Liza Putri Aqidah M. Iman Prasetiyo Muhammad Al Faruq Rohmatus Sa’diah Safir Aliyani Firdaus Safira Aliyani Firdaus Setyani Agung Dwi Astuti