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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Indonesian Journal of Business and Entrepreneurship (IJBE) JIA (Jurnal Ilmiah Akuntansi) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Ratna Mulyany
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Compliance in Paying Zakat Obligation: an Assessment of its Predictors Yuliana Saputri; Ratna Mulyany
Proceedings of AICS - Social Sciences Vol 11 (2021): the 11th AIC on Social Sciences, Syiah Kuala University
Publisher : Proceedings of AICS - Social Sciences

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Abstract

This study is aimed to determine what motivates zakat payers (Muzakki) in fulfilling their obligation to pay zakat at an authorized zakat institution such as Baitul Mal. Specifically it seeks to examine the effect of service, transparency and accountability on muzakki’s compliance in paying zakat. The data used in this study were obtained by distributing 98 questionnaires to muzakki in Lhokseumawe, which is one of the most populated regencies in Aceh Province, Indonesia. The final sample constitutes 84 respondents. Data was analyzed using multiple linear regression using the IBM SPSS Statistics 24 application. The result showed that service, transparency and accountability have a simultaneous effect on the payers (muzakki) compliance in paying zakat mal in Baltul Mal Lhokseumawe, while service has a positive effect on muzakki compliance in paying zakat mal. Interestingly transparency has no effect on muzakki’s compliance in paying zakat mal, and likewise accountability has no influence on muzakki’s compliance in paying zakat mal.Keywords: Service, Transparency, Accountability, Compliance, and Zakat Mal.
Determinants of Cost Recovery Rate of Inpatient Cases: Evidence from Indonesian Public Hospitals Maqhfirah Rahayu; Heru Fahlevi; Ratna Mulyany
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.59019

Abstract

This study aims examine the influence of patient profile, severity, length of stay, and bed class for cost recovery rate (CRR) of inpatient cases in three Indonesian public hospitals located in Aceh Province, Indonesia. Data were collected from hospital insurance claim from 2018 to 2020. The number of patient dataset collected in this study is 23,125 cases from top ten most frequent cases. Using Multiple Linear Regression, this study found that patient gender, age, length of stay, severity and bed class have a positive significant effect on CRR the inpatient cases. In addition, this study also used questionnaires to elaborate the perspective of managers and doctors in the public hospitals on cost management system and procedures in their hospitals. The results suggested that improved cost management system and procedures are required to improve CRR of the patient treatments.
A Potential Framework For an Impactful Technopreneurship Education Ratna Mulyany; Syaifullah Muhammad; Teuku Aulia Geumpana; Hendra Halim; Muslim; Miksalmina; Cindy Dwi Pertiwi
Indonesian Journal of Business and Entrepreneurship Vol. 9 No. 2 (2023): IJBE, Vol. 9 No. 2, May 2023
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.9.2.208

Abstract

This study aims to conceptually discuss the potential framework for an impactful technopreneurship education in response to the dynamic business environment. An integrative review based on the selected pertinent literature was utilized to undertake this study. Unlike a systematic review, the integrative review does not aim to cover all articles published on the topic but combines perspectives and insights from different fields or research traditions. Several steps were involved in conducting an integrative review comprising of defining the research questions, conducting a comprehensive search, screening and selecting studies, extracting data and analyzing findings, drawing conclusions and making recommendation. The changes in curriculum and learning processes as well as academic transformation by embedding technological innovation and capacity building are the main priorities in preparing technopreneurs. To prepare reliable technopreneurs, while it is important to focus on technological innovation and capacity building, yet to integrate these two aspects, collaboration is the key word hence the collaboration among universities, the business world, government, media, and the community becomes one of the interesting routes that need to be developed. The pentahelix collaboration plays a major role in the cycle of the technopreneurship from the idea formulation, research, precommercialization, commercialization and embarking the advanced market. Keywords: entrepreneurship, technopreneurship, technological innovation, capacity building, pentahelix collaboration
Waqf as an Instrument for Social Security System: A Framework for Society’s Welfare Hafas Furqani; Muhammad Arifin; Khairudin; Ratna Mulyany
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 2 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i2.523

Abstract

Abstract: Waqf, an enduring institution in Islamic economic thought, holdssignificant potential as an instrument for ensuring society’s welfare through asustainable social security system. This paper proposes a conceptual frameworkthat integrates waqf into contemporary social protection mechanisms, aiming toaddress poverty alleviation, income inequality, and community empowerment.Drawing from classical jurisprudence and modern institutional models, theframework outlines governance structures, operational mechanisms, and financingstrategies that align with the principles of transparency, accountability, andmaqāṣid al-sharīʿah (objectives of Islamic law). The study highlights the role ofwaqf assets in providing long-term funding for essential services such ashealthcare, education, housing, and livelihood support. It also examines thesynergy between waqf-based initiatives and governmental welfare programs toenhance resilience and reduce dependency on short-term aid. The proposed modeloffers a strategic pathway for policymakers, waqf managers, and social welfareinstitutions to revitalize waqf as a viable, equitable, and sustainable pillar of socialsecurity in the modern era.Keywords: waqf, social security, society’s welfare, Islamic economics, sustainabledevelopment
Co-Authors Cindy Dwi Pertiwi Hafas Furqani HENDRA HALIM Heru Fahlevi Khairudin Maqhfirah Rahayu Miksalmina MUHAMMAD ARIFIN Muslim Syaifullah Muhammad Teuku Aulia Geumpana Yuliana Saputri