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All Journal Jurnal Iqtisad Jurnal Akuntansi & Auditing Indonesia Indonesian Management and Accounting Research Millah: Journal of Religious Studies Unisia
Muhammad Akhyar Adnan
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Study on Factors Influencing Performance of The Best Baitul Maal Wat Tamwils [BMTS] In Indonesia Muhammad Akhyar Adnan; Agus Widarjono; M.Bekti Hendri Anto
Jurnal Iqtisad Vol. 4 No. 1 (2003)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss1.art2

Abstract

The Islamic financial institutions generally, and the Islamic banks particularly have been interesting phenomena for about last two or three decades. They are believed [by many] to be an interesting, challenging and promising model of the current or conventional financial systems. In the case of Indonesia, despite of the fact that there are two official types of Islamic bank, as they are accommodated by Banking Act No. 7 1992, as well as Banking Act No. 10 1998, there is an additional type as what so-called Baitul Maal wat Tamwil, or abbreviated as BMT.BMTs have even attracted more attention. First, because they are generally unregistered under the normal practice rule such as Central Bank. Second, they have developed very significantly in quantity and spread in very wide areas of different provinces. Currently, there are about two thousand BMTs around the country. This indicates that BMTs have been contributing to the national economy. Third, although the country is hit by the crisis, many BMTs operate smoothly.  This is contrary to what might be seen in the fact faced by many formal conventional banks. Based on the above factors, we are interested in investigating what the influencing factors are behind the good performance of BMTs in general. This is the main objective of this study. To answer the research problems, the data were collected from the best 47 BMTs in five different provinces, i.e., West Java, Jakarta Special Territory of Capital, Middle Java, Special Region of Yogyakarta, and East Java. The simple descriptive, as well as the regression analysis, was applied. It is found that there are four main influencing factors. They are the salary rate of management, the education and the management skill of personnel's involved in daily operation and the product attributes. Other factors predicted at the beginning [such as working hours, the number of products] are found to have a negative correlation to the BMT's performance. One important implication of these finding is that there is a serious need to improve the management skill as well as the need to refine the managers' rate of salary.Keywords: Islamic Financial Institutions, Microfinance, Performance evaluation.
Evaluasi Non Performing Loan (NPL) Pinjaman Qardhul Hasan (Studi Kasus di BNI Syariah Cabang Yogyakarta) Muhammad Akhyar Adnan; Firdaus Furywardhana
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 2 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The Qardhul-hasan is one of financing-product provided by Islamic banks. Unlike other financing products, the qardhul-hasan has some unique characteristics, including to entertaint a very specific customers who might be categorized as the dhuafa’ group. The study indicates that three of independent variables (customer’s basic characterisitic, reference, payment) are negatively correlated with dependent variable. However, the factor of purpose has no significant correlation. Further qualitative analysis also indicates that both bank management as well as qardhul hasan recepients have inappropriate perceptions toward the qardhul hasan product. In turn, it [the perception] worsens the NPL of Qardhul-hasan. Keywords: qardhulhasan, NPL, factors, evaluation.
Dari Murabahah Menuju Musyarakah, Upaya Mendorong Optimalisasi Sektor Riel Muhammad Akhyar Adnan
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The murabahah products have been dominating Sharia Bank Products portfolio. There is nothing to be objected, when this phenomenon is seen from the fiqh point of view and bank opera¬tion policies. However, some concerns might be raised since some hidden risks can be predicted. The choice of murabahah over other products has brought some risks such as an opera¬tional bias of murabahah as it has been condemned considerably in practices, as well as a concern of dif¬ficulty in developing an ideal balance between financial and real sectors in our economy. The last mentioned factor is believed as to be an important factor in Islamic Economics concepts and development.This article is aimed at offering an alternative solution to the dilemmatic situation. The application of musharaka is deemed as to be a considerable solution. It is expected that the will¬ingness of all related parties to accept the solution will create an optimal balance between the financial and real sector in practices. In turn it will develop a stronger economic foundations.Keywords:    Murabahah, musharaka, optimal balance, financial and real economic sector.
Some Thoughts About Accounting Conceptual Framework and Standards For Awqaf Institutions Muhammad Akhyar Adnan; Maliah Sulaiman; Putri Nor Suad Megat Mohd Nor
Indonesian Management and Accounting Research Vol. 6 No. 1 (2007)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1065.583 KB) | DOI: 10.25105/imar.v6i1.1278

Abstract

The awqaf institutions are, perhaps the less developed Islamic financial institutions compared to banking, insurance and zakat. However, these institutions are numerous and widespread all over the world, particularly in the countries where Muslim population is in existence. The attention to awqaf institutional development just took place in the last three to five years back. It is perhaps, why the development of these institutions seemed to be left far behind than other Islamic institutions. It is undeniable that the hidden strengths of awqaf institutions in solving the problems of the ummah, such as education, health and poverty eradication are so promising. However, this power will not be possible to explore, unless a variety of efforts are done. Among the important aspects that are less considered are the accounting issues which are strongly related to transparency, accountability and good governance. Needless to say accounting is one of critical points must be linked in the muamalah and ibadah activities. Several verses of the Holy Qur'an [QS 2:282: 5:1; 17:35, to mention but few] clearly assert some values related to accounting. Despite of the urge raised by others (e.g. Shahul and lhsan, 2007; Adnan, 2005) to develop a specific accounting standards for awqaf institutions, and accounting standards process being carried out by AAQIFI (2006), the discussion about how the conceptual framework and accounting standards should be welcome. This paper offers some thoughts which are expected to contribute to the development of conceptual framework and accounting standards for awqaf institutions. The discussion will be based on some review on related existing accounting standards on charity organizations, integrated with Islam ic values that cannot be released by awqaf institutions.JEL Classification: M4; N45Keywords: Awqaf Institutions, Accounting, Conceptual Framework, Standards
Pengembangan Nilai-Nilai Islam Dalam Kajian Ilmu Ekonomi Muhammad Akhyar Adnan
Millah: Journal of Religious Studies Vol. I, No. 2, Januari 2002
Publisher : Program Studi Ilmu Agama Islam Program Magister, Universitas Islam Indonesia

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Abstract

This article attempts to develop the Islamic value in the economic science. As for the writer, there are many contradictions in Muslim life. Normatively, Islam has the ideal teaching of life; but on contrary there is no any correlation between the ideal doctrine and Muslim practice life. The contradictions seem when there is no any balance between vertical side of a Muslim (hablum minallah) and horizontal life among a Muslim with his society (hablum minannas). According to the writer, to solve this problem may be started from preparing a good belief (aqidah), and it will help in solving other life side such as worship (ibadah), social affairs (muamalah), and good attitude (akhlakul karimah). Furthermore, to develop the Islamic value in all aspects must through two kinds both statements (qauUyyah/ quran or prophet traditions) and nature (qauniyyah/Allah's creation). The first is the source of value and the latter is the field of research and approach. Both are in practice will complement each other. If it is connected with the economic science, the work way may be like this: all statements in al quran or prophet tradition may be the source of economic science, but in its practice does not mean ignore the real economic system.
Menuju Etika Ekonomi dalam Perspektif Islam Muhammad Akhyar Adnan
Unisia No. 58: Tahun XXVIII Triwulan IV 2005
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol28.iss58.art2

Abstract

The article below investigates islamic economics. The study on Islamic economics includes at least two main problems, (1) how the ethics of business from Islam view point, and (2) how the ethics of economcs according to islam perspective. According to the author that the ethics of economics is not only in islam, but also in other religion. But, Islam involves ethics, islamic ethics sources from verified teaching and universal doctrine, besides, it can be an alternative economical recovery solution. For realizing Islamic ethics regarding economics, it needs socializing and implementing by discourse and the Islamic subjects and technological supporting.
Co-Authors Agus Widarjono Firdaus Furywardhana M.Bekti Hendri Anto Maliah Sulaiman Putri Nor Suad Megat Mohd Nor