Articles
Shariah Compliance Analysis of Islamic Crowdfunding: Case Study of ethiscrowd.com
Ayu Yuningsih;
Rifqi Muhammad
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 9 No. 1 (2020): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang
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DOI: 10.36835/iqtishoduna.v9i1.472
This paper aims to analyze the mechanism and implementation of crowdfunding on ethiscrowd.com and the evaluation of shariah compliance. Based on the parameters of shariah compliance proposed by Rosly (2010) it can be seen that the implementation of shariah crowdfunding of ethiscrowd.com has fulfilled the three parameters of shariah compliance namely ‘aqd, maqasid al-shariah and legal documentation. Meanwhile, in the case of financial and accounting reporting disclosed the ethiscrowd.com is not yet not fulfilling existing of regulations, where crowdfunding companies should publish detailed financial reports. The management of ethiscrowd.com only publishes project development reports funded by investors. This is because there is no specific provision for disclosing financial reporting and accounting for financial technology companies, especially those engaged in equity crowdfunding.
Analisis Efisiensi pada Lembaga Amil Zakat Nasional dengan Pertumbuhan Penghimpunan Zakat Terbaik
Nurul Alifiah Hasan;
Rifqi Muhammad
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang
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DOI: 10.18860/em.v14i1.17910
Purpose: This study analyzes the efficiency of one of the National Amil Zakat Institutions in Indonesia which is the zakat institution with the best zakat collection growth, namely Laznas PPPA Darul Qur'an Foundation. The purpose of this research is to assess the performance of a zakat institution in carrying out its role as a zakat manager. Method: The type of research used is quantitative with a non-parametric approach. The research method in this study is the Data Envelopment Analysis (DEA) method. Results: Based on the results of data processing in 2017-2020 Laznas PPPA Daarul Qur'an financial reports, these findings indicate that Laznas PPPA Daarul Qur'an experienced inefficiency in 2017 and 2018 with an inefficiency level of 95,63% in 2017 and there was an efficiency improvement with a score of 98.95% in 2018. Until finally in 2019 and 2020 Laznas PPPA Daarul Qur'an is at the optimal efficiency value of 100%. Implication: The existence of this research is expected to provide an overview to the community, as well as a reference for other zakat management organizations in assessing the performance of a zakat institution.Novelty: The previously inefficient conditions continue to be addressed by making various efforts through programs to maximize the management of zakat.
Identifikasi Bahaya Tanah Longsor Menggunakan Metode Very Low Frequency (VLF) Di Bedeng Rejo, Merangin, Jambi
Ichy Lucya Resta;
Futra Kibayutullah;
Amelia Fitri Ramadhani;
Muhammad Yuwanda;
Muhammad Rifqi
Jurnal Geosaintek Vol 8, No 2 (2022)
Publisher : Institut Teknologi Sepuluh Nopember
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DOI: 10.12962/j25023659.v8i2.13930
Desa Bedeng Rejo dikenal sebagai salah satu daerah yang berpotensi dalam terjadinya tanah longsor. Metode Very Low Frequency (VLF) digunakan untuk identifikasi bahaya tanah longsor berdasarkan parameter konduktivitas batuan yang didukung kemiringan lereng (slope). Penelitian ini dilakukan menggunakan T-VLF dengan panjang lintasan 200 meter, jarak antar titik ukur 10 meter dan frekuensi pengukuran sebesar 22200 Hz (Jepang). Jenis pengukuran VLF yang digunakan yaitu mode tilt-angle. Ditemukan anomali konduktif yang berada pada rentang 100 - 120 meter dan di bawah permukaan bumi pada 10 - 40 meter dan 170 - 190 meter dengan kedalaman 10 - 30 meter. Perhitungan kemiringan lereng pada lintasan VLF, didapatkan pada jarak 100 – 120 meter yaitu 25% dan pada jarak 170 – 190 meter yaitu 12,5 - 16,67% merupakan lahan dengan kemiringan lereng curam, yang rentan terhadap bahaya tanah longsor, dan mudah tererosi.
Analisis efisiensi organisasi pengelola zakat di Indonesia dengan metode data envelopment analysis
Nurul Alifiah Hasan;
Rifqi Muhammad
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia
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DOI: 10.20885/ncaf.vol5.art41
Penelitian ini bertujuan menganalisis efisiensi pada Organisasi Pengelola Zakat (OPZ) di Indonesia tahun 2016-2020. Efisiensi merupakan hal penting untuk mengukur kinerja lembaga zakat dalam meningkatkan manfaat yakni perbaikan ekonomi umat. Jenis penelitian yang digunakan adalah kuantitatif dengan metode Data Envelopment Analysis (DEA). Berdasarkan hasil pengolahan data sekunder berupa laporan keuangan tahunan yang diperoleh dari website resmi masing-masing OPZ, menunjukkan bahwa dari 13 Decision Making Unit (DMU) yang diteliti pada tahun 2016 DMU dengan skor efisiensi 100% ada 6 DMU, tahun 2017 terdapat 5 DMU, tahun 2018 hanya ada 4 DMU, tahun 2019 meningkat lagi menjadi 6 DMU, dan yang terakhir tahun 2020 terdapat 5 DMU yang mencapai efisiensi sempurna. Adapun penyebab inefisiensi yang terjadi pada sebagian besar DMU disebabkan karena penggunaan faktor input yang kurang optimal serta output yang dihasilkan pun masih kurang maksimal sehingga kedua faktor tersebut membutuhkan penyesuaian agar dapat mencapai tingkat efisiensi yang diharapkan.
Perbandingan Pengungkapan Identitas Etika Islam pada Perbankan Syariah Indonesia: Studi Pada Periode 2014-2018
Rifqi Muhammad;
Dianita Nur Anggraeni Puspitasari;
Asmirawati Asmirawati
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya
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DOI: 10.29080/jai.v8i2.424
The study aims to analyze the disclosure of Islamic ethical identity of full-fledge Islamic banks (BUS) and Islamic windows (UUS). This study also compares the full-fledge Islamic banks (BUS) and Islamic windows (UUS) which are better between the two groups. This study uses a sample of 12 BUS and 16 UUS in the period of 2014-2018. The sampling selection uses purposive sampling. This study examines the index of Islamic ethical identity disclosure using the Ethical Identity Index (EII). The results of this study indicate that full fledge Islamic banks (BUS) and Islamic windows (UUS) are no significant differences in the disclosure of. This study also discusses the disclosure on each dimension of EII.
IMPLEMENTASI AKAD IJARAH MULTIJASA SEKTOR PENDIDIKAN: STUDI KASUS BANK CIMB NIAGA SYARIAH
Rifqi Muhammad;
Nur Lailatul Fatmawati
Ekonomi Islam Vol. 11 No. 2 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka
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One of the Islamic banking products that is quite flexible is multi-service Ijarah. This paper aims to analyze the implementation of multi-service ijarah contracts in one of the Islamic banks, especially for financing the education sector. The implementation of multiservice ijarah financing is carried out in accordance with the Fatwa of the National Sharia Council (DSN) of the Indonesian Ulema Council (MUI) by combining the ijarah contract and the wakalah contract. However, there are still obstacles to identify financing objects in this education sector. In addition, the status of using the wakalah contract as a supporting contract is still unclear in the practice of multi-service ijarah. The issue of the imposition of fines by banks is also an important discussion as a solution to provide optimal services for customers who need financing in the education sector. Keywords: multi-service ijarah, fines, and education sector
Abuse Of Authority By Police Commander In Djoko Tjandra Case
Ismi Tri Septiyani;
Rida Nabila;
Muhammad Rifqi;
Citra Oki Wijaya Kusuma
Syiar Hukum Volume 20, No 2 (2022) : Syiar Hukum : Jurnal Ilmu Hukum
Publisher : Fakultas Hukum, Universitas Islam Bandung
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DOI: 10.29313/shjih.v20i2.9247
In one of the Indonesian law enforcement agencies, where the three army generals Indonesia polices, Brigadier General Prasetijo Utomo, Inspector General Napoleon Bonaparte, and Brigadier General Slamet Nugraha Wiwoho have committed a gross abuse of power. The three of them helped djoko tjandra commit the corruption of the Bali bank and other crimes in trying to escape the legal process, such as helping him get a covid release letter and helping him escape the country. Djoko Tjandra bribed law enforcement officials, along with the three generals, and Djoko Tjandra's bribes to the prosecutor on the case of prosecutor Pinangki. What an irony in a nation of law. Its law enforcement taints the name, as did the three former high-ranking police officers. Perhaps not only those who took bribes from Djoko Tjandra but with the arrest of law enforcement opened the eyes of Indonesians that there was nothing to believe in, that law enforcement was lax in its duty.
Determining factors of sustainability report using the institutional isomorphism theory approach
Tri Siwi Nugrahani;
Hadri Kusuma;
Johan Arifin;
Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
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DOI: 10.20885/jaai.vol27.iss1.art1
One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan
Hastini Busarotun Ika Putri;
Rifqi Muhammad
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba
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DOI: 10.47467/alkharaj.v6i1.2743
This study aims to determine the effect of the implementation of sharia and corporate governance on the performance of Islamic banks in Southeast Asia. This study uses a collection of data collected manually on sharia and corporate governance variables from 25 Islamic banks from 5 Southeast Asian countries for the period 2014-2020. The types of statistical analysis carried out are descriptive statistics, panel data regression, and static regression tests. The results of this study reveal that the variables related to Islamic corporate governance are more influential in determining the financial performance of Islamic banks. The regression results of the sharia supervisory board, board of directors meetings, board of commissioners meetings, remuneration and nomination committees, and risk monitoring committees of firm size have a positive effect on increasing financial performance, while audit committees and company age do not have a positive effect on increasing financial performance. This study enriches the understanding of Islamic corporate governance, corporate governance and the financial performance of Islamic banks in Southeast Asia
Peran Sistem Aplikasi ERP Terhadap Manajemen Inventory Di PT XBC
Farah Mas’udatul Rahmadani;
Rifqi Muhammad
Jurnal Sistem Informasi dan Ilmu Komputer Vol. 1 No. 2 (2023): Mei: Jurnal Sistem Informasi dan Ilmu Komputer
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jusiik-widyakarya.v1i2.371
This research aims to determine the role of ERP implementation in inventory management at PT XBC's Warehouse division. This research uses a qualitative descriptive method by carrying out field study projects in the form of interviews and observations as well as case studies with the problems faced by the author. Observation was carried out in conjunction with the MSIB Batch 3 internship program which was held from 22 August to 30 December 2022 organized by Ministry of Education and Culture. Based on the results of the analysis and observation, it can be seen that there is still a need for further improvisation on the company's information system, especially in managing inventory in the Warehouse division. A good warehousing system greatly affects the relevance of stock balances from financial statements. Implementation of SOP, workflow in the division can produce effective, efficient processes without compromising the essence of information systems.