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All Journal Ziswaf : Jurnal Zakat dan Wakaf AKTSAR: Jurnal Akuntansi Syariah Journal of Islamic Economic Laws Journal of Islamic Accounting and Finance Research
Faris Shalahuddin Zakiy
Universitas Islam Negeri Walisongo Semarang
Religion Arts Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The effect of sharia share selection based on financial ratio and corporate governance mechanism on the quality of company profit Nida Ulya Sofana; Faris Shalahuddin Zakiy; Muchammad Fauzi; Singgih Muheramtohadi; Najim Nur Fauziah
Journal of Islamic Accounting and Finance Research Vol 3, No 2 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.2.8671

Abstract

Purpose - This study aims to obtain empirical evidence regarding the effect of Islamic stock selection based on financial ratios (debt to assets ratio, debt to equity ratio, non-halal income ratio) and corporate governance mechanisms (managerial ownership, independent commissioners, institutional ownership, audit committee) on company earnings quality.Method - The population of this research is all companies that are members of the Indonesian Sharia Stock Index in 2017-2019. The sample selection used purposive sampling method and obtained 67 sample companies. This study uses secondary data with multiple linear regression analysis method.Result - Debt to assets ratio, managerial ownership, institutional ownership, and audit committee have no significant positive effect on earnings quality. The ratio of non-halal income has a negative and significant effect on earnings quality. Meanwhile, the debt to equity ratio and independent commissioners do not have a significant negative effect on earnings quality.Implication - Companies that are members of the Indonesian Sharia Stock Index are expected to be able to improve the quality of their financial reports. On the other hand, investors are expected to find out and study the company's annual report as a material consideration for investment decisions.Originality - The originality of the research is this study intends to develop previous research by examining the selection criteria for sharia shares and corporate governance mechanisms.
Analisis Penerapan Akuntansi dan Penggunaan Informasi Akuntansi Pada UMKM Fibaroina Nida Fatkhiyah; Rahman El Junusi; Nurudin Nurudin; Faris Shalahuddin Zakiy
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.8463

Abstract

The purpose of this study is to determine the extent to which accounting records are applied and the use of accounting information for MSMEs. The research method used is a qualitative descriptive case study approach. The object of this study took 10 MSMEs registered in the financing of Bank BRI Syariah KCP Semarang. Collecting data from this study using interview methods, questionnaires, and documentation. The data obtained were triangulated and analyzed. The results of this study, that the application of accounting records and the use of accounting information on MSMEs registered in the financing of Bank BRI Syariah KCP Semarang has been implemented even though it is still simple in nature. MSMEs have made accounting recognition such as assets, liabilities, equity, income, and cost of goods and expenses. Financial reports are made in the form of cash flows and notes to financial statements. MSMEs have also used accounting information in the form of operational information, management information, and financial information to make decisions.
Analysis of Amil Zakat Institutions Financial Performance Prior and During Covid-19 Faris Shalahuddin Zakiy; Eqi Suciati; Najim Nur Fauziah
Journal of Islamic Economic Laws Vol 5, No 1: January 2022
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i1.16312

Abstract

This study aims to measure the performance of amil zakat institutions using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios before and during covid-19. Besides, this paper also explores the extent of the impact of covid-19 on the performance of amil zakat institutions. This paper is a qualitative research study with a case study approach in Lazismu of the Central Java region. The case was raised from Lazismu financial statements in 2019 and 2020. The financial statements are measured and reviewed using ratios to describe in-depth financial performance. The findings of this study provide the results of calculations of the five ratios, including activity ratios, efficiency ratios, amil funds ratios, liquidity ratios and growth ratios. It shows good performance, efficiency, and a significant increase. The overall performance of the Lazismu central Java region is stable and tends to increase during covid-19, and its performance does not differ much before covid-19.
Characteristics of Moslem Families Economy Based on Maqashid Sharia Perspective Faris Shalahuddin Zakiy; Ahmad Muhtadi Ridwan; Achmad Sani Supriyanto
Journal of Islamic Economic Laws Vol 4, No 1: January 2021
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v4i1.12188

Abstract

Modern lifestyle has interfered principles of moslem families. This era tries to define attitude, wealth value, and social position of individuals in society. It might become a doctrine, patent product, challenge or threat. The objective of this research is to elaborate the Islamic characteristics within the economy of moslem families and also implementation of Maqashid Sharia in the economy of moslem families. This research exerts case-study, by determining selected informants from the community of moslem small entrepreneurs in Malang. The findings show that the moslem families consider faith (iman) as basic foundation of economy. They also hold on to character perfection that is based on akhlaqul karimah, lawfulness and wholesomeness, priority scale as expenditure reference, moderation as absolute standardization and responsibility of woman’s wealth proprietary. Internalization of Islamic economy principles in the moslem families economy includes the statement that working as a form of ikhtiar and worship, expenditure as material and spiritual distribution of wealth, savings as urgent post in the future, and wealth as instrument to serve to Allah. Finally, it is important to regard Maqashid Sharia as a standard of Muslim action in economy
Godly accountability: reflection on ethics for zakat accountants Faris Shalahuddin Zakiy; Fitra Istianah Turahman
Journal of Islamic Accounting and Finance Research Vol 5, No 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.17102

Abstract

Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants.Method - To achieve this goal, this study uses qualitative methods with a phenomenological approach. There are three key informants interviewed in this study. Data analysis in this study was divided into four stages: bracketing, noema, noesis, and eidetic reduction.Result - This study found that accountability is reflected in financial reporting and accountability is essential for zakat institutions to increase good governance and trust in the community. Accountability can be interpreted as having faith and ethics, righteousness, accountability to God, and accountability to humans.Implication - Internalizing ethics to become a zakat accountant is more honest and professional and upholds integrity in carrying out its duties.Originality - This research discusses the meaning of accountability from zakat accountant’s perspective and forms of accountability in zakat institutions. Empirical findings can be used to develop insight into accountability in zakat institutions.
Value for Money Analysis of Zakat Institutions: Insights from Indonesia Faris Shalahuddin Zakiy; Falikhatun Falikhatun
ZISWAF Vol 11, No 1 (2024): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v11i1.20832

Abstract

This study aims to analyze the growth of collection and the effectiveness and operational efficiency of zakat institutions activities. To achieve this goal, this research uses qualitative methods with a content analysis approach. This study examines 9 zakat institutions in Indonesia for 3 years from 2019 to 2021 with 27 observations. Data analysis uses a value for money approach modified by Puskas BAZNAS. To measure effectiveness using the net allocation to collection ratio (NACR), while to measure efficiency using the operational costs ratio (OCR), human resource costs ratio (HRCR), and operational costs ratio of amil rights (OCRAR). This study found that there were quite significant fluctuations in the growth of zakat institutions in the last two years. This study also found that the average NACR at zakat institutions for the last three years was considered very effective. While the efficiency ratio measured using OCR, HRCR, OCRAR is considered efficient. The performance of zakat institutions in Indonesia from a value for money perspective can be said to be good.
Co-Authors Achmad Sani Supriyanto Ahmad Muhtadi Ridwan Eqi Suciati Falikhatun Falikhatun Fibaroina Nida Fatkhiyah Fitra Istianah Turahman Muchammad Fauzi Najim Nur Fauziah Nida Ulya Sofana Nurudin Nurudin Rahman El Junusi Singgih Muheramtohadi