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PERAN NON PERFORMING FINANCING (NPF) DALAM HUBUNGAN ANTARA DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS BANK SYARIAH Taufikur Rahman; Dian Safitrie
BISNIS Vol 6, No 1 (2018): Bisnis
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i1.3701

Abstract

This study empirically examined the role of Non Performing Financing (NPF) as the intervening variable on the relationship between independent board and profitability. The population used in this study is all Islamic banking of Indonesia that consist of 13 Islamic banking. The writer took 11 Islamic banking as the sample of this research. The sampling technique used in this research is purposive sampling technique.Types of data used are secondary data. The data of this study collected from Islamic Banking companies that issue an annual report and a report on the implementation of good corporate governance periode of 2011-2015. This study has utilized path analysis to analyze the mediating effect of NPF on the relationship between board size independence and profitability. The result of this study suggest that empirically NPF does not mediate the relationship between independent board and profitability, so empirically NPF can not play the role as the intervening variable.The result of this study also suggest that independent board has positif effect on profitability (ROE), independent board has negative effect on NPF and NPF has not effect on profitability (ROA).
Pelatihan Pemanfaatan Sistem Informasi Pondok Pesantren di Pondok Pesantren Mathali’ul Anwar Putri Kabupaten Sumenep taufikur rahman; Ahmad Walid Hujairi; Lusiana Agustien; Deny Fardiasyah Putra
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2021): December
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v6i2.2968

Abstract

Pondok pesantren (ponpes) Mathali’ul Anwar Putri adalah salah satu pondok pesantren yang berada di Kabupaten Sumenep, Provinsi Jawa Timur. Dari awal berdirinya ponpes tersebut hingga saat ini memiliki perkembangan yang sangat pesat , bahkan memiliki lembaga pendidikan formal yang wajib diikuti para santri. Namun sampai saat ini pondok pesantren Mathali’ul Anwar putri belum memiliki  aplikasi sistem informasi yang dapat digunakan untuk pendataan santri baru maupun santri lama, publikasi kegiatan/dokumentasi ponpes serta media promosi kepada masyarakat luas. Untuk itu pada kegiatan pengabdian masyarakat ini menawarkan aplikasi sistem informasi pondok pesantren Mathali’ul Anwar Putri sehingga semua informasi kegiatan dapat diakses oleh seluruh masyarakat daerah Kabupaten Sumenep maupun diluar Kabupaten Sumenep. Tahapan pada pengabdian masyarakat ini dimulai dari Research & Development (R&D) atau Penelitian dan Pengembangan aplikasi sistem informasi, implementasi serta pelatihan terhadap admin sistem informasi. Dari kegiatan ini didapatkan hasil berupa implementasi sistem informasi pondok pesantren berbasis web. Hasil kuesioner yang kami berikan 86,7% responden berpendapat bahwa dengan adanya website tersebut dapat membantu pendataan, publikasi kegiatan serta mempromosikan pondok pesantren terhadap masyarakat luas
ANALISIS DETERMINAN MINAT INDIVIDU DOSEN DAN MAHASISWA TERHADAP BANK SYARIAH Taufikur Rahman
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 5, No 1 (2014): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.314 KB) | DOI: 10.18326/muqtasid.v5i1.53-74

Abstract

This study empirically examined the effect of attitude, subjective norms andPerceived Behavioural Control to intention and intention to actual behaviorof syaria banking transactions. This study used survey method to collecteddata. The respondents of this study are lecturers that worked at STAINSalatiga and students that studied at study program of syaria banking STAINSalatiga. Of the 100 questionnaires sent, questionnaires were completed andreturned are 86 questionnaires. Dependence methods has used to statistictest in this study. This study has utilized simple regression and multipleregression analysis to analyze the effect of attitude, subjective norm andPerceived Behavioural Control to intention and intention to actual behaviorof syaria banking transactions. Data will be process by stepwise method andenter method of Statistic Program for Social Sciences (SPSS). The result ofthis study suggest that empirically attitude, subjective norm dan perceivedbehavioural control partially and simultaneously has a positif and significantimpact to intention of syaria banking transactions. Intention variable alsohas a positif and significant impact to actual behavior of syaria bankingtransactions.
Rethinking Ajaran Zakat Taufikur Rahman
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 2, No 1 (2011): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.638 KB) | DOI: 10.18326/muqtasid.v2i1.153-178

Abstract

Salah satu kajian yang cukup diminati oleh umat sampai saat ini adalah kajian tentang zakat. Banyak buku, penelitian, media massa, dialog, diskusi, workshop dan seminar yang telah membahas tema tentang seputar ajaran zakat. Tema zakat ini menarik untuk dibahas karena zakat merupakan bentuk ibadah yang tidak hanya sekedar bersifat individual/personal, melainkan juga bercorak kemasyarakatan. Artinya, di dalam ajaran zakat, pandangan dan komitmen sosialnya cukup jelas, bahkan dari titik kepentingan yang menyentuh hajat orang banyak, yaitu pemenuhan kebutuhan ekonomi. Ajaran zakat juga menyentuh langsung dengan realitas kehidupan manusia yang nyata atau realitas sosial yang terus berkembang dan berubah dari waktu ke waktu. Sehingga, zakat sering disebut juga dengan ibadah maliyah ijtima’iyah, yaitu ibadah kebendaan yang bertujuan kemasyarakatan.
AKUNTANSI ZAKAT, INFAK DAN SEDEKAH (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ) Taufikur Rahman
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 1 (2015): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.14 KB) | DOI: 10.18326/muqtasid.v6i1.141-164

Abstract

This article discusses one of the tools that used Zakat Management Organization (OPZ) to created good zakat governance system. One of the characteristics of good zakat governance is transparency and accountability in the management of zakat included the management on infaq/sedekah. As a manager ’s of funds people that depend on donates from the people, transparency and accountability is a major concern for Zakat Management Organization (OPZ). More transparent and accountable in the management of zakat, infaq and sedekah will make public trust higher to formal Zakat Management Organization (OPZ). The high trust to the OPZ would be foster awareness, compliance and motivate people (Muzakki) to voluntarily distribute zakat, infaq and sedekah through official or formal Zakat Management Organization (BAZNAS and LAZ). Good accounting and financial reporting system can help OPZ to created transparency andaccountability. To produce the good, true, the creation of uniformity andcomparability in the accounting and financial reporting, and make OPZprepared to be audited by a public accountant, the activity of accounting andpreparation of OPZ financial statements must refer to a guideline or standardthat is standard accounting for zakat, infaq and sedekah (ZIS). ZIS accountingstandard refer to Indonesia today is a statement of financial accountingstandards 109 (PSAK 109) about zakat, infaq and sedekah accounting thatissued by the Indonesian Institute of Accountant (IAI). PSAK no. 109 isused as a guideline for OPZ in the recognition, measurement, presentationand disclosure of transactions zakat, infaq and sedekah.Artikel ini membahas salah satu instrumen (tool) yang digunakan OrganisasiPengelola Zakat (OPZ) dalam menciptakan sistem tata kelola zakat yang baik (good zakat governance). Karakteristik good zakat governance di antaranya adalah transparansi dan akuntabilitas dalam pengeloaan zakat yang termasuk di dalamnya pengelolaan infak/sedekah. Sebagai pengelola dana umat yang mengandalkan donatur dari umat, transparansi dan akuntabilitas dalam pengelolaan Zakat dan Infak/Sedekah (ZIS) menjadi perhatian utama OPZ. Semakin transparan dan akuntabel OPZ dalam pengelolaan ZIS, maka akan semakin tinggi kepercayaan masyarakat terhadap OPZ. Tingginya kepercayaan terhadap OPZ akan menumbuhkan kesadaran, kepatuhan dan memotivasi masyarakat (Muzakki) untuk secara sukarela menyalurkan zakat dan infak/sedekahnya melalui OPZ resmi/formal (BAZNAS dan LAZ) yang ada. Sistem pembukuan dan pel aporan keuangan yang benar dapat membantu mewujudkan transparansi dan akuntabilitas suatu OPZ. Untuk menghasilkan sistem pembukuan dan pelaporan keuangan yang baik, benar, terciptanya keseragaman (uniformity) dan keterbandingan (comparability) dalam pelaporan keuangan serta supaya OPZ siap diaudit oleh akuntan publik, maka aktivitas pembukuan dan penyusunan laporan keuangan OPZ mengacu pada suatu pedoman atau standar yaitu standar akuntansi zakat dan infak/sedekah. Standar akuntansi ZIS yang berlaku di Indonesia sekarang ini adalah Pernyataan Standar Akuntansi Keuangan (PSAK) nomor 109 mengenai akuntansi zakat dan infak/sedekah yang dikeluarkan oleh Ikatan Akuntan Indonesia (IAI). PSAK no. 109 digunakan sebagai pedoman bagi OPZ dalam pengakuan, pengukuran, penyajian dan pengungkapan transaksi-transaksi zakat dan infak/sedekah.
Analisis Pengaruh Rotasi Kerja, Motivasi Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan di Lembaga Keuangan Mikro Syariah Taufikur Rahman; Siti Solikhah
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2016): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.985 KB) | DOI: 10.18326/muqtasid.v7i2.23-49

Abstract

This study aims at investigating and analyzing the effect of job rotation(X1), motivation (X2), and job satisfaction (X3) toward employees’performance (Y). The population used in this study is all employee of BMTTaruna Sejahtera that consists of 172 people. The writer took 120 employeesas the sample of this research. The sampling technique used in this researchis a probability sampling technique, which is sampling technique thatprovides an equal opportunity for all members of the population to be selectedas the sample. The method used to collect the data is questionnaire. Toanalyze the data, the writer used a statistical test that includes t-test, F-test,the coefficient of determination (R2), and multiple regression tests. Theprocess of data analysis is using a means of IBM SPSS Statistics 23.Research finding shows that multiple linear regression equation Y is -12.335+ 0.364X1 + 0.296X2 + 0.235X3 + 0:05. Results of t-test show that thevariables of job rotation, motivation, and job satisfaction have positive andsignificant influence toward employees’ performance. In other words, thosevariables jointly influence employees’ performance. The coefficient ofdetermination (R2) is 0.883. It means that the contribution of independentvariables (job rotation, motivation and job satisfaction) has influence towarddependent variable (employees’ performance) amounted to 88.3%, whilethe rest is 11.7% influenced by other variables out of research model
KEWENANGAN BADAN PERMUSYAWARATAN DESA DALAM PENYUSUNAN PERATURAN DESA BERDASARKAN UNDANG- UNDANG NOMOR 6 TAHUN 2014 (Studi Kasus di Desa Camplong Kabupaten Sampang) Taufikur Rahman
Dinamika Vol 28, No 11 (2022): Dinamika
Publisher : Fakultas Hukum Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.467 KB)

Abstract

                                                        ABSTRAKPermasalahan Kewenangan Badan Permusyawaratan Desa Dalam Penyusunan Peraturan Desa Berdasarkan Undang- Undang Nomor 6 Tahun 2014 (Studi Kasus di Desa Camplong Kabupaten Sampang). Pilihan tema tersebut dilatarbelakangi dengan masih banyaknya perangkat desa yakni BPD yang tidak memberikan pemenuhan-pemenuhan hak kepada setiap masyarakat desa, dikarenakan tidak adanya keintegritasan anggota BPD dalam melaksanakan tugas dan kewenanganya dalam melaksanakan penyusunan legislasi peraturan desa yang kendati demikian terjadi pada lingkup desa Camplong Kabupaten Sampang yang dalam kenyataannya masih menimbulkan beberapa masalah yang menyebabkan tidak adanya peranan anggota BPD untuk membuat landasan peraturan hukum disektor desa agar menjadi acuan setiap masyarakat desa dalam bertindak.Penelitian ini mengangkat rumusan masalah sebagai berikut: Bagaimana Kewenangan Badan Permusyawaratan Desa Dalam Menyusun Peraturan Tingkat Desa di Desa Camplong Kabupaten Sampang dan Apa yang Menjadi Kendala Badan Permusyawaratan Desa Dalam Menyusun Peraturan Desa di Desa Camplong Kabupaten Sampang. Penelitian ini merupakan jenis penelitian yang bersifat yuridis empiris, dengan menggunakan pendekatan yuridis sosiologis. Pengumpulan bahan hukum melalui studi kepustakaan dan studi lapangan dengan menggunakan bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier. Selanjutnya data yang telah ada di kumpulakan dianalisis secara kualitatif, dengan cara memadukan antara penelitian kepustakaan dan penelitian lapangan.Hasil penelitian ini menunjukan bahwa kewenangan BPD Dalam menyusun peraturan tingkat desa di Desa Camplong Kabupaten Sampang masih belum melaksanakan kewenangan yang dimiliki dengan sebaik mungkin yang dimana didasarkan masih belum adanya penetapan rancangan peraturan desa maupun dalam merumuskan rancangan peraturan desa. BPD dalam pelaksanaan kewenanganya dalam penyususnan peraturan desa didasarkan kurang maksimalnya kinerja dari BPD dan kurangnya dorongan dari pemerintah desa untuk mengharuskan BPD untuk menyusun peraturan desa demi landasan yang harus di patuhi oleh setiap elemen yang ada di desa.Adapun kendala BPD Dalam menyusun peraturan desa di Desa Camplong Kabupaten Sampang didasari dengan masih kurangnya partisipasi anggota BPD sendiri untuk mengahdiri rapat-rapat penting yang dilaksanakan BPD, selain itu terkandala pada tingkat pendidikan dari anggota BPD yang rata-rata merupakan lulusan SLTA, dan didasari kurangnya sarana dan prasana yang dimiliki oleh pemerintah desa camplong yang dimana BPD masih melaksanakan kegiatan di satu kantor pemerintahan desa, dan kendala yang terakhir datang dari kurangnya koordinasi pemerintah desa dengan BPD dalam melaksanakan musyawarah bersama untuk menunjang pelaksanaan penyusunan peraturan desa.Kata Kunci: Badan Permusyawaratan Desa, Peraturan Desa, Kewenangan. SUMMARYIn this thesis, the author raises the issue of the Authority of the Village Consultative Body in Drafting Village Regulations Based on Law Number 6 of 2014 (Case Study in Camplong Village, Sampang Regency). The choice of the theme is motivated by the fact that there are still many village officials, namely the BPD which does not provide the fulfillment of rights to every village community, due to the lack of integrity of BPD members in carrying out their duties and authorities in carrying out the preparation of village regulations legislation which, however, occurs in the scope of the village of Camplong, Sampang Regency. which in reality still raises several problems that cause the absence of a role for BPD members to make the basis for legal regulations in the village sector so that they become a reference for every village community in acting.The formulation of the problem as follows: What is the Authority of the Village Consultative Body in Drafting Village Level Regulations in Camplong Village, Sampang Regency and  What are the Obstacles of the Village Consultative Body in Drafting Village Regulations in Camplong Village, Sampang Regency. This research is a normative type of research, using a sociological juridical approach. Collecting legal materials through library research and field studies using primary legal materials, secondary legal materials and tertiary legal materials. Furthermore, the data that has been collected will be analyzed qualitatively, by combining library research and field research.The results of this study indicate that the authority of the BPD in drafting village-level regulations in Camplong Village, Sampang Regency has not carried out the authority it has as well as possible which is based on the absence of stipulation of village regulations or in formulating village regulations. The BPD in implementing its authority in preparing village regulations is based on the lack of maximum performance from the BPD and the lack of encouragement from the village government to require the BPD to compile village regulations for the basis that every element in the village must obey.The constraints of the BPD in drafting village regulations in Camplong Village, Sampang Regency are based on the lack of participation of BPDers themselves to attend important meetings held by the BPD, in addition to being constrained by the level of education of BPD members who are on average high school graduates, and based on the lack of facilities and infrastructure owned by the camplong village government where the BPD is still carrying out activities in one village government office, and the last obstacle comes from the lack of coordination between the village government and the BPD in carrying out joint deliberation to support the implementation of village regulations.Keywords: Village Consultative Body, Village Regulation, Authority.
ANALISIS DETERMINAN KUALITAS LABA DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL MODERASI Feranika Intanawati; Taufikur Rahman
KINDAI Vol 20 No 1 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i1.1127

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Investment Opportunity Set (IOS), Struktur Modal, dan Voluntary Disclosure Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi. Jenis penelitian ini adalah penelitian kuantitatif dengan jenis data yang digunakan yaitu data sekunder pada perusahaan manufaktur yang terdaftar di ISSI yang termuat dalam www.idx.com. teknik pengambilan sampel berupa pusposive sampling sehngga diperoleh total sample sebanyak 105 perusahaan. Analisis data yang digunakan berupa uji t, uji f, uji R2 dan uji MRA dengan alat bantu berupa eviews 9. Hasil menunjukan struktur modal berpengaruh positif dan signifikan terhadap kualitas laba, IOS dan voluntary disclosure berpengaruh negative dan tidak signifikan. Variabel IOS dan voluntary disclosure tidak mampu dimoderasi oleh konservatisme akuntansi dalam mempengaruhi kualitas laba. Sedangkan pengaruh struktur modal dengan kualitas laba mampu dimoderasi oleh konservatisme akuntansi.
Analisis Pengaruh Nilai Ekspor, Utang Luar Negeri dan Nilai Tukar Mata Uang Terhadap Pertumbuhan Ekonomi Indonesia Periode 2010–2024 Taufikur Rahman; Baiq Saripta Wijimulawiani; Ali Akbar Hidayat
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.724

Abstract

The purpose of this study is to examine how Indonesia's economic growth is influenced by export values, foreign debt, and exchange rates over the period of 2010–2024. The main issue investigated is the uncertainty of the contribution of external factors such as exports and foreign debt in promoting economic growth, as well as the volatility of exchange rates that potentially creates a dilemma between export competitiveness and inflation risk. A quantitative research method is applied using secondary data from the Central Bureau of Statistics (BPS), Bank Indonesia, and other official sources in the form of time series data from 2010 to 2024. Multiple linear regression analysis using Eviews 13 shows that foreign debt has a negative and significant impact on Indonesia's economic growth, while export values and exchange rates have a positive but insignificant impact on Indonesia's economic growth. The coefficient of determination (Adj. R²) of 41.4% indicates that other variables outside the model also influence economic growth. These findings confirm that foreign debt becomes a major inhibiting factor due to the risk of debt overhang and unproductive allocation, while exports are not yet optimal due to dependence on primary commodities and global price fluctuations or exchange rate volatility. The results of this study provide new perspectives in evaluating the interaction of external and internal factors in the context of Indonesia's economic recovery. This study recommends export diversification, productivity-based debt management, and exchange rate stabilization through integrated policies.
PENGARUH E-SERVICE QUALITY DAN PRICE DISCOUNT TERHADAP KEPUTUSAN PEMBELIAN DI MARKETPLACE SHOPEE Taufikur Rahman; Rena Feri Wijayanti
Jurnal Ilmu Manajemen (JIMMU) Vol. 8 No. 2 (2023)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v8i2.20558

Abstract

  Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh E-service quality dan price discount terhadap keputusan pembelian di marketplace Shopee. Data penelitian ini diperoleh dari 100 responden yang merupakan konsumen generasi Z di Kabupaten Sumenep. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria responden pernah melakukan pembelian di Shopee, pernah mendapat diskon, dan pernah menghubungi customer service. Penelitian ini dilakukan dengan menyebarluaskan kuesioner secara online melalui Google Forms dan data diolah dengan SPSS. Hasil penelitian ini menunjukkan E-service quality dan price discount memiliki pengaruh yang signifikan terhadap keputusan pembelian di marketplace Shopee baik secara parsial maupun simultan.   This research aims to test and analyze the influence of E-service quality and price discount on purchasing decisions in the Shopee marketplace. The data for this study was collected from 100 respondents who are Generation Z consumers in Sumenep Regency. The sampling technique used was purposive sampling with the criteria that respondents have made purchases on Shopee, received discounts, and contacted customer service. The research was conducted by distributing an online questionnaire through Google Forms, and thedata were processed using SPSS. The results of this study indicate that E-service quality and price discount have a significant influence on purchasing decisions in the Shopee marketplace, both partially and simultaneously.