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AKUNTABILITAS PENGELOLAAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH Nurul Huda; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.85 KB) | DOI: 10.18202/jamal.2013.12.7204

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Abstract. Zakat Management Accountability with Modified Action Research. This research aims to identify zakah management accountability problems faced by zakat institutions (OPZ) and to propose some solutions. The study employed a modified action research method. The result indicated that there were overlapping empowerment programs among the institutions, inaccurate data of mustahik and muzaki, limited number of partnerships among zakat institutions, expensive promotion model, and limited number of professional zakah officials. The agenda of action to raise zakat management accountability are the compilation of mustahik and muzaki’s data through mosques, cooperation with higher education, and the making of zakah as a national program across departments and the collaboration with IKADI and DKM.Abstrak: Akuntabilitas Pengelolaan Zakat melalui Pendekatan Modifikasi Action Research. Penelitian ini bertujuan mengidentifikasi persoalan akuntabilitas yang dihadapi organisasi pengelola zakat (OPZ) dan memberikan usulan pemikiran terhadap persoalan tersebut. Penelitian ini menggunakan metode modifikasi action research. Hasil riset menunjukkan tumpang tindihnya program pemberdayaan antar OPZ, data muzaki dan mustahik tidak akurat, terbatasnya kemitraan OPZ, kebijakan pemerintah bertentangan dengan program pendayagunaan, belum didapatkan model promosi murah dan keterbatasan tenaga amil yang profesional. Penelitian ini mengusulkan pemikiran untuk meningkatkan akuntabilitas zakat, yaitu kompilasi data mustahik dan muzaki melalui masjid, penyiapan tenaga amil bekerjasama dengan dunia Perguruan Tinggi, dan perlunya distribusi zakat sebagai program nasional dan lintas departemen, kerjasama dengan IKADI dan DKM.
ZAKAT DALAM PENDEKATAN KONTEMPORER Nurul Huda
Pro Bisnis Vol 5, No 1: Februari (2012)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8422.632 KB) | DOI: 10.35671/probisnis.v5i1.314

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Perubahan dan perkernbangan ekonomi dari sejak zaman Rasulullah SAl4 hinggakondisi saat ini berdampak pada pemikiran dan aplikasi konsep zakat dalam IslamPerkembangan zakat dalam konteks kekinian sering diistilahkan dengan kontemporer.Tulisan ini mengkaji zakat kontemporer dalam dua perspektif yaitu perluasan maknaasnaf zakat khususnya fi sabilillah dan objek zakat. Metode pembahasan yangdigunakan yaitu pendekatan literatur. Fi sabiltllah dalam konteks kontemporer telahmengalami perluasan, misalnya diperbolehkan menyalurkan zakat dalam bentukmendirikan pusat kegiatan Islan" mendirikan percetakan surat kabar yang baih untukmenandingi berits berits dari surut knbar yang merusak dan menyesatkan,menyebarkan buku tentang Islam yang baik yang bisa menjelaskan rutksud Islam,menjelaskan keindahan dqn kebenaron ajaran Islam dan membuka kesalahankesalahan musuh Islam dan menolong para Da'i yang menyeru pada ajaran Islamyang benar dari orang-orang yang bermaksud jahat padanya dai oran[-orang yangmempunyai kekuuan dari luar Islatn sedangkan rerkait perkembangan objeE zakatmaka muncul konsep zakat profesi, sahaam dan obligasi seria zakat penghasitin.
Stability Measurement of Dual Banking System in Indonesia: Markov Switching Approach Siti Fatimah Zahra; A Ascarya; Nurul Huda
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 10, No 1: January 2018
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.562 KB) | DOI: 10.15408/aiq.v10i1.5867

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Various macro and microeconomic shocks that occur during this time suggest the potential for financial instability. This study attempts to analyze the influence of macro and microeconomic variables of the dual banking stability in Indonesia and compares the stability level of both banking system by using two similar stability measurement models namely the Z-score and Banking Stability Index. The method used in this is a Markov Switching VAR. The results of this study described through two analyze: First, the calculation index of financial stability with Z-score and BSI. Second, results of Markov-Switching prove that the sharia banking system has a higher level of stability compared to the conventional banking system. It means sharia banking is more stable than conventional ones.DOI: 10.15408/aiq.v10i1.5867 
STUDI EFISIENSI PASAR MODAL SYARIAH INDONESIA: OVER-REAKSI ATAU MOMENTUM? [STUDY OF THE EFFICIENCY OF INDONESIAN SHARIA CAPITAL MARKET: OVER-REACTION OR MOMENTUM?] Perdana Wahyu Santosa; Nurul Huda
DeReMa (Development Research of Management): Jurnal Manajemen Vol 15, No 2 (2020): SEPTEMBER
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v15i2.2317

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In the bearish, islamic equity market condition of 15.6% due to the depreciation of the IDR-USD exchange rate by 10.8%, during March 2018-March 2019, respectively. The decline in the IDR exchange rate was triggered by the Federal Reserve Bank's policy of a reference interest rate of 25 basis points. The method used uses the overreaction market hypothesis. The sample stock used is a member of the Jakarta Islamic Index (JII) at Indonesia Stock Exchange with an observation period of 55 weeks. This overreaction analysis is divided in two stages: (i) formation of a winner-loser portfolio, (ii) testing the overreaction-momentum hypothesis. Findings: in (i) 10-week test period: overreaction, (ii) 20-week test period: momentum, (iii) 30-week test period: momentum; (iv) 40-week test period: overreaction; (v) 55 week test period: overreaction. It was concluded that overreaction occurred at the beginning of the market experiencing bearish due to the high shock effect, then the market began to be consistent until there was a pattern of momentum in two continued periods, but the momemtum pattern ended again at the 40th week and the overreaction pattern happened again at the end of the bearish period.Abstrak dalam Bahasa Indonesia. Pada saat pasar modal syariah mengalami penurunan yang tajam (bearish) 15.6% akibat terdepresiasinya nilai tukar IDR-USD sebesar 10.8%, periode Maret 2018-Maret 2019. Penurunan nilai tukar IDR tersebut dipicu oleh kebijakan Federal Reserve Bank yang meanikkan suku bunga acuan sebesar 25 basis poin. Metode yang digunakan menggunakan overreaction market hypothesis. Sampel saham yang digunakan merupakan anggota Jakarta Islamic Index (JII) di Bursa Efek Indonesia dengan periode observasi selama 55 minggu. Analisis overreaksi ini dilakukan dalam dua tahap yaitu: (i) pembentukan portofolio winner-loser, (ii) pengujian hipotesis overreaksi-momentum. Temuan: pada (i) uji periode 10 minggu:  overreaksi, (ii)  uji periode 20 minggu: momentum, (iii) uji periode 30 minggu: momentum; (iv) uji periode 40 minggu: overreaksi; (v) uji periode 55 minggu: overreaksi. Disimpulkan bahwa overreaksi terjadi pada awal pasar mengalami bearish karena efek kejut yang tinggi, kemudian pasar mulai konsisten hingga terjadi pola momentum pada dua periode lanjutan, namun kembali pola momemtum berakhir pada minggu ke-40 dan pola overreaksi terjadi kembali pada akhir periode bearish.  
Human Development Index (HDI), Gross Regional Domestic Product (GRDP) Per Capita And Income Distribution: An Analysis Of National Zakat Revenue Najla Najla; Okta Yuripta Syafitri; Nurul Huda
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.8551

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 ABSTRACT                This study aims to look at the related factors that affect national zakat receipts, namely the Human Development Index, GDP per capita, and income distribution. This type of research is descriptive quantitative using cross-sectional design and the sample in this study is 34 provinces in Indonesia. The data used is secondary data obtained from the Central Statistics Agency (BPS) for HDI data, per capita GRDP, GINI Ratio Index, and BAZNAS for data on zakat acceptance in 2018. The data were then analyzed using multiple linear regression analysis methods. The results obtained are the variable Gini ratio (income distribution) has a significant positive effect with a percentage of 313.2%, while the other two variables have an indirect influence.Keywords: Zakat, BAZNAS, HDI, GRDP per capita, Income DistributionABSTRAKTujuan penelitian ini adalah untuk melihat faktor- faktor terkait yang mempengaruhi penerimaan zakat nasional; IPM, PDRB per kapita, dan Distribusi Pendapatan. Jenis penelitian ini adalah kuantitatif deskriptif dengan menggunakan rancangan cross sectional, sampel dalam penelitian ini adalah 34 provinsi di Indonesia. Jenis data yang digunakan adalah data sekunder yang didapatkan dari Badan Pusat Statistik (BPS) untuk data IPM, PDRB per kapita, Indeks Gini Ratio. dan BAZNAS untuk data penerimaan zakat pada tahun 2018, data kemudian dianalisis dengan metode analisis regresi linier berganda. Hasil yang didapatkan adalah variabel gini ratio (distribusi pendapatan) berpengaruh secara positif signifikan dengan hasil persentase 313,2 %, sedangkan dua variabel lainnya berpengaruh secara tidak lansung. Secara keseluruhan seluruh variabel independen berpengaruh sebanyak 27,8% terhadap variabel dependen.Kata Kunci: Zakat, BAZNAS, IPM, PDRB per kapita, Distribusi Pendapatan
PERSEPSI SIVITAS AKADEMIKA MUSLIM TERHADAP WAKAF UANG Nurul Huda; Perdana Wahyu Sentosa; Novarini Novarini
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1328

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Abstract: The low collection of cash waqf is one of them due to the level of public understanding of cash waqf. This research aims to describe the characteristics of respondents based on the socio-economic demography of the Muslim Academic Community; and analyze of factors of influence people's perceptions of cash waqf in the Muslim Academic Community. The research method used is logistic regression analysis. The sample in this study were 138 respondents who were The Muslim Academic Community in Jabodetabek. The results showed that the respondents' characteristics of the sex of most women, aged between 20 years and less than 25 years, had income of less than Rp 3 million per month, were not married, had family members between 3 and 5 people, less than 2 people worked , have family responsibilities, students in university, have not worked, Private Universities in Central Jakarta, and the majority have never doing cash waqf. The results of the logistic regression analysis indicate that a person's level of faith and one's age can significantly influence perceptions of doing cash waqf. Keywords: Perception, Cash Waqf, Muslim Academic Community, Logistic Regression.
PENGARUH SIKAP, NORMA SUBJEKTIF, KENDALI PERILAKU DAN RELIGIUSITAS TERHADAP INTENSI MENGGUNAKAN UANG ELEKTRONIK ferinaldy ferinaldy; Muslikh Muslikh; Nurul Huda
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 2 (2019): Jurnal Ekspansi November 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i2.1531

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Abstract: The purpose of this study is to examine the factors of attitude, subjective norms, behavioral control, and religiosity towards behavior through the intention to use electronic money in YARSI University students. Based on a literature review, this research hypothesis states that attitudes, subjective norms, behavioral control, and religiosity affect behavior through intention. This study uses survey data from questionnaires to 127 respondents. Hypothesis testing techniques are done by using SEM analysis with Lisrel software. The results of data processing indicate that the Attitude Variable, Subjective Norms, Behavioral Control, and Religiosity have a significant influence on behavior through the intention to use electronic money. Intention variable has a significant effect on behavior using electronic money with a t-value of 7.86. Behavioral Control Variables and subjective norms have a greater influence on behavior through the intention to use electronic money than other variables. Suggestions based on research results: first, it is necessary to expand information to the public about the benefits of using electronic money. Second, it is necessary to increase the number of merchants or expand the place of use so that the use of electronic money becomes more extensive and maximal. Keywords: intention, electronic money, TPB, SEM.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN DAN KEPUTUSAN BERTRANSAKSI NASABAH PENGGUNA MANDIRI SYARIAH MOBILE (MSM) Anggit Pragusto Sumarsono; Mhd Handika Surbakti; Nurul Huda; Nova Rini
Jurnal Tabarru': Islamic Banking and Finance Vol. 3 No. 2 (2020): Jurnal Tabarru' : Islamic Bangking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2020.vol3(2).5812

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Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepuasan dan keputusan bertransaksi nasabah pengguna mobile banking pada Bank Syariah Mandiri (BSM). Penelitian ini adalah penelitian kuantitatif dengan pengolahan data menggunakan analisis deskriptif dan analisis structural equation model (SEM) pendekatan partial least square (PLS). Populasi dalam penelitian ini adalah nasabah BSM yang menggunakan Mandiri Syariah Mobile (MSM) dengan pemilihan sampel menggunakan convient sampling yang termasuk dalam teknik sampling non-probability sampling. Jenis data pada penelitian ini yaitu data primer yang diperoleh dari hasil pengisian kuesioner tanggapan responden. Hasil penelitian menunjukkan bahwa fitur transfer adalah fitur yang paling dibutuhkan oleh nasabah pengguna MSM, sedangan fitur religi adalah fitur yang paling tidak dibutuhkan. Tetapi uniknya tingkat kepuasan terhadap fitur religi tercatat paling tinggi dibandingkan dengan fitur-fitur lainnya. Didapatkan juga adanya pengaruh signifikan dari variabel efisiensi, kepercayaan (trust) dan keberkahan terhadap kepuasan nasabah pengguna MSM, sedangkan untuk variabel kemudahan tidak menunjukkan pengaruh yang signifikan. Kepuasan nasabah tersebut juga berpengaruh signifikan terhadap peningkatan keputusan nasabah dalam bertransaksi melalui MSM.
PERAN DANA ZAKAT DALAM MENGURANGI KETIMPANGAN PENDAPATAN DAN KEMISKINAN Nova Rini; Nurul Huda; Yosi Mardoni; Purnama Putra
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i1.269

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This research attempts to examine the role of zakat in reducing income inequality and poverty, by taking a case study in Bogor. Two zakat institutions, Baytul Maal Bogor and Baytul Ikhtiar have been selected. A number of well-known inequality and poverty measures have utilized including Lorenz Curve, Gini coefficient, Atkinson index, headcount ratio, poverty gap index, income gap index, sen index and FGT index. After analyzing 200 household as the respondent, this study found zakat has increased monthly income of the household 11,48%. In general, the presence of zakat helps lower the income inequality an average of 0,3% points. The findings suggest that the presence of zakat has make better the income loss of the respondent  an average of 25,7% points. The existence of zakat is able to decrease the poverty incidence an average of 44% points. The gap of poverty can be reduced as the poverty gap show can be reductions of 27%. The depth of poverty can be reduced as the income gap show the reductions 18,8% points. Similarly, the severty of poverty can also be lower as evidenced from 18% points increase in the Sen index and 10% points increase in the FGT index.
FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMSI PRODUK HALAL PADA KALANGAN MAHASISWA MUSLIM Nurul Huda; Hulmansyah Hulmansyah; Nova Rini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2018.v2.i2.3944

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The purpose of this study is to examine the factors of knowledge, attitude, subjective norms, behavioral control, and religious commitment to influence behavior through intentions for consumption of halal products. Based on the literature review, this research hypothesis states that knowledge, attitudes, subjective norms, behavioral control, and religious commitment affect the behavior through intention. This study uses survey data from questionnaires to 150 respondents. Hypothesis testing technique is done by using SEM analysis with Lisrel software. The results of data processing indicate that Knowledge, Attitudes, Subjective Norms, Behavior Control, and Religious Commitment have a significant influence on behavior through intention to consume halal products. Intensi variables have a significant influence on the consumption behavior of halal products with t value of 7.14. Behavior Control and Religious Commitment have a greater influence on behavior through intention to consume halal products than other variables. Suggestions based on the results of research: first, need to consciously consume halal products by increasing one's religious commitment. Second, it needs to be enhanced the role of society both from internal and external in controlling one's behavior to consume halal product.