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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art41

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.424

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.132 KB)

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/shjih.v20i2.9247

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss1.art1

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.2743

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jusiik-widyakarya.v1i2.371

Abstract

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.
Peran Inkubator Terhadap Pengelolaan Keuangan Startup Untuk Memperoleh Pendanaan Raihan Putra Haristianto; Rifqi Muhammad
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.370

Abstract

Incubators are organizations that support and guide new entrepreneurs in developing their businesses. Incubators can help new entrepreneurs develop products, create strategic business, marketing, operational management and financing. Financial management is a measure of the performance of a business which is characterized by good financial records. New entrepreneurs need to have skills or knowledge of financial management which is a vital part of the company. Startup companies in Indonesia are always innovating in providing solutions to problems that occur in Indonesia. Funding is important for startups so they can develop their business, expand their market, and improve their products. Proper funding will help startup businesses expand and achieve their goals. The research method that the writer uses is descriptive qualitative research. The role of the incubator for startup financial management to obtain funding is to provide assistance and assist startups in drafting budgets, achieving profit targets, and preparing financial reports..
Pengaruh Waktu Penyangraian Terhadap Karakteristik Fisikokimia Kopi Bubuk Robusta Menggunakan Mesin Roasting Elektrik Aditya Darajat; Muhammad Rifqi; Raden Siti Nurlaela
JURNAL AGROINDUSTRI HALAL Vol. 9 No. 3 (2023): Jurnal Agroindustri Halal 9(3)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jah.v9i3.10056

Abstract

The quality of coffee powder can be improved if the main stages of the roasting process can be carried out optimally. Hot air-type roasting machines with a combination of 10 minutes and a temperature of 200 C can produce high-quality coffee powder. Therefore, other research is needed using different types of roasting machines and coffee powder quality criteria based on standards set by the government. The electric roasting machine consists of a Teflon heating mat that is directly integrated with temperature-adjustable heating components and has an automatic stirrer. The study used a one-factor Complete Randomized Design (CRD) with four treatment levels and two repeats. The Roast time of robusta coffee beans at a temperature of 200 C with levels (10, 15, 20, and 25) minutes is factor A. The criteria for testing the quality of coffee powder produced by the electric roasting machine state (smell, color, taste) with normal test results, water content ranges from 1.47-5.29%, ash content ranges from 3.53-3.83%, coffee juice ranges from 24.1-25.6%, and caffeine ranges from 1.66-1.78%. Electric roasting machines at a temperature of 200 C and 10 minutes are the best combination of treatment because the ground coffee produced is quality. I am referring to SNI 01-3542-2004 criteria for criteria tested with the most optimal electrical energy efficiency
Analisis Kekakuan dan Perilaku Portal Bidang Baja Hollow yang Diisi Mortar FAS 0,4 Dengan Variasi Ukuran Profil Muhammad Rifqi; Huzaim Huzaim; Rudiansyah Putra
Journal of The Civil Engineering Student Vol 3, No 1 (2021): Volume 3, Nomor 1, April 2021
Publisher : Jurusan Teknik Sipil, Fakultas Teknik, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/journalces.v3i1.14067

Abstract

Baja hollow adalah salah satu material baja yang memiliki rongga ditengahnya, sehingga tidak kuat menahan beban yang berat. Penambahan mortar FAS 0,4 pada rongga baja hollow bertujuan menutupi rongga tersebut. Pada elemen baja, nilai kekakuan dapat ditentukan berdasarkan dimensi dan modulus elastisitas. Untuk elemen komposit nilai kekakuannya belum dapat ditentukan secara pasti. Penelitian ini dilakukan untuk mendapatkan nilai kekakuan pada elemen komposit. Pada penelitian ini digunakan material baja hollow dengan variasi ukuran 30/60 mm, 40/80 mm dan 50/100 mm dengan ketebalan 1 mm mutu BJ 37 yang dirangkai menjadi portal bidang, dengan tinggi dan lebar 800 mm dari ujung ke ujung. Material penyusun mortar adalah semen Portland tipe I, agregat halus, air, dan bahan tambah viscocrete-10. Setelah penelitian dilaksanakan, diperoleh nilai kapasitas portal bidang pengujian profil 30/60 sebesar 0,71 ton dengan perpindahan 23,45 mm, profil 40/80 sebesar 1,28 ton dengan perpindahan 40,41 mm dan profil 50/100 sebesar 2,01 ton dengan perpindahan 37,64 mm. Nilai kekakuan portal bidang pada batas elasis profil 30/60 sebesar 77,778 kg/mm, profil 40/80 sebesar 216,216 kg/mm dan profil 50/100 sebesar 448,529 kg/mm.
Co-Authors abdul haris Fatgehipon Abi Fa'izzarahman Prabawa Adi Setiawan Adinda Febrizalni Aditya Darajat Aditya putra helvani Agestya Puspita Sari Agus Arwani Akbar Adiguna Aldhika Yusnar Fahmie Am, Andri Nofiar Amani, Zata Atikah Amelia Fitri Ramadhani Andika Prasetiyo Wibowo Anggraeni, Silvia Fatma Aprilya, Nunung Arifah Arifah Arifah, Imtinani Arifah, Imtinani Asmirawati Asmirawati Asmirawati Asmirawati, Asmirawati Astaman, Astaman Asyidiq, Muhammad Arief Ayu Yuningsih Azizah, Karisa Azmiana Risca Barianto Nurasri Sudarmawan BIYANTORO, CAHYANINGTYAS TIRZA SILVIANI Brahim, Singgih Rasyitu Bustami CAHYANINGTYAS TIRZA SILVIANI BIYANTORO Citra Oki Wijaya Kusuma Condro Triharyono Cynthia Candraning Dewi, Ariska Kusuma Dianita Nur Anggraeni Puspitasari Dila Eka Ernanda Dimas Firmansyah Dini Dewindaru Diyajeng Luluk Karlina Eka Natha Permana Eko Prasetyo Pratomo Eliyani Erlina Agustia Panjaitan Errisa Zulqa Deswana Ezra Nugroho Fadila, Nisa Rahma Farah Mas’udatul Rahmadani Fathan Prayana Putra Febrian, Muhammad Febtrata, Adhabin Fellycia Sihotang, Theresia Viona Fithri, Radhiyatul Frisca, Dela Futra Kibayutullah Gabriel Sontaria Manalu Grediani, Evi Hadri Kusuma Haerunniza, Feiza Aulia Haganta, Daniel Hakim Ramadhan Halleina Rejeki Putri Hartono, S.E., M.Acc., Ak Hamdani, Rizki Hammam Raihan Asworo Hapsari Yuni Oktaviyanti Hastini Busarotun Ika Putri Hasyim, Suhail Hawari Hesti Hisbi Aziz Husni Thamrin Huzaim Huzaim I Gusti Anindita Hendryanadewi Ilham Mujahid Indah Ramadhani Indira Tri Prajarani Ines Heidiani Ikasari Intan Permata Hati ira kusuma dewi Irsyad Leihitu Irwan Maolana Yusup Iskandar Zulkarnaen Ismail Mubarok Ismi Tri Septiyani Johan Arifin Jumaryadi, Yuwan Kusumadewi, Ratna Lailatul Fatmawati, Nur Laili Latifah Puspitasari Lale Haydi Megaviana Lanaula, Rima Larbiel Hadi Lutfi Fathus Sholihah M. Alkadri Perdana Mahmudi Mahmudi Manja, Manja Maputra, Fikri Erwan Maulana, Fadlan Risdi Maulidina, Mira memen akbar Misbak Mohammed, Nor Farizal Mualimin Mualimin Muchammad Sholahuddin Muhammad Adib Hasani Muhammad Aldino Mangawing Muhammad Hisyam Faiz Muhammad Nawawi Muhammad Yuwanda Mustika, Fandi Ali Nadella, Suraya Najwa Aulia Izzati Nandi Haerudin Nator Diego Sitorus Nisa Rahma Fadila Nor Farizal Mohammed Novaldi Ramdani Reza Nugraha, Muhammad Davin Nugraheni, Peni Nur Lailatul Fatmawati Nurfauziya, Ahada Nurfauziya, Ahada Nurhidayat, Arifin Nurul Alifiah Hasan NURUL ISTIQOMAH Otto Fajarianto Patriana, Patriana Peni Nugraheni Permadani, Tasya Pertiwi, Sri Rejeki Retna Ponco Sulistyo, Febryo Ponco Sulistyo Prilevi, Ruhry Primayani, Rani Puguh Pribadi Puri Kurniasih Purwanti, Yuni Puspitasari, Dianita Nur Anggraeni Puspitasari, Laili Latifah Putra Ramadhani Putri Adela Fadli Putri, Fara Dila Raden Siti Nurlaela Raden Siti Nurlaela Rafada, Erlita Rafli Muzaki Rahmadhani Puspa Rahmi Mulyasari Raihan Putra Haristianto Raju, Amaliah Fahrani Ramadhan, Alif Rambang Ratna Kusuma Dewi RATNA KUSUMADEWI Ratna Kusumadewi Resta, Ichy Lucya Rida Nabila Ridwan Alif Nurfatria Rima Lanaula Risca Azmiana Rizki Hamdani Rossela, Alfitriani Indah Rovino Alghafari Rudiansyah Putra Ruhry Prilevi Safika, Nur SAMSUBAR SALEH Samsubar Saleh Samsubar Saleh Saputri, Ulva Sari, Agestya Puspita Sari, Sindi Wulan Sarini, Anggun Saruni Dwiasnati Sela Kartika Selfira Salsabilla Setiawan, Halim Setyawan, Andika Septa Simamora, Audina Yulianty Sinta Marlina Siregar, Keani Isnaini Siswanto Siti Aisyah Sitinjak, Mando Sri Sudono Saliro Subekti, Titin Sugara, Roby Suryanata, Halim Tambunan, Erwin Barita Maniur Taufikurrohman Tazkiya, Hasina Teguh Triatmojo Theresia Elisabeth Samosir Titin Subekti Togatorop, Agnesia Tri Siwi Nugrahani Ustadz ismail mubarok Utari, Putri Amanda Wardana, Robby Yandi Maryandi Yasin, Rozaq Muhammad Yasmin Amalia Alif Yuli Fitrisia Yunaldi, Ari Yusrain, Yusrain Zahrina Nur Arifah Zamroni Alpian Muhtarom Zata Atikah Amani