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All Journal IQTISHADIA JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Erny Arianty
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia Erny Arianty
IQTISHADIA Vol 13, No 1 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i1.6618

Abstract

The study entitled How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia aims to analyze the factor that has the highest level of importance in realizing sharia accountability. The analysis of this research is conducted by applying  Analytical Hierarchy Process (AHP) approach with a hierarchy structure consisting of the first level, namely objectives, sharia accountability for Sovereign Sukuk/Sovereign Sharia Securities (SBSN), then the second level is shariah accountability parameters, consist of structural contract (akad) SBSN, the use of SBSN funds by maqashid sharia, and SBSN accounting and financial reporting. Each criterion is determined by sub-criteria, which are the third level. The last level is the supporting factors for the realization of sharia accountability for SBSN. The results showed that human resources competency factor had the highest importance level in realizing the sharia accountability for the use of the contract structure (aqad) SBSN parameter, the supervisory function factor had the highest importance level for the parameters of using SBSN funds following the shariahmaqashid, and the decision making authority factor had the highest importance level for the parameters of accounting and financial reporting.  As for the results of the level of importance of the parameters, the parameter of the use of the contract structure has the highest importance level among other parameters.
How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia Erny Arianty
IQTISHADIA Vol 13, No 1 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i1.6618

Abstract

The study entitled How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia aims to analyze the factor that has the highest level of importance in realizing sharia accountability. The analysis of this research is conducted by applying  Analytical Hierarchy Process (AHP) approach with a hierarchy structure consisting of the first level, namely objectives, sharia accountability for Sovereign Sukuk/Sovereign Sharia Securities (SBSN), then the second level is shariah accountability parameters, consist of structural contract (akad) SBSN, the use of SBSN funds by maqashid sharia, and SBSN accounting and financial reporting. Each criterion is determined by sub-criteria, which are the third level. The last level is the supporting factors for the realization of sharia accountability for SBSN. The results showed that human resources competency factor had the highest importance level in realizing the sharia accountability for the use of the contract structure (aqad) SBSN parameter, the supervisory function factor had the highest importance level for the parameters of using SBSN funds following the shariahmaqashid, and the decision making authority factor had the highest importance level for the parameters of accounting and financial reporting.  As for the results of the level of importance of the parameters, the parameter of the use of the contract structure has the highest importance level among other parameters.
EVALUASI KRITERIA SPIN OFF: PROYEKSI NILAI KECUKUPAN DANA TABARRU INDUSTRI ASURANSI SYARIAH PENDEKATAN ARIMA Syanni Yustiani; Erny Arianty; Rizqi Haniyah
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1440.365 KB) | DOI: 10.34203/jimfe.v8i1.4902

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis kemampuan Unit Usaha Syariah (UUS) yang belum melaksanakan spin off untuk mencapai kecukupan dana tabarru sebesar 50% dari dana induk perusahaan pada pada akhir 2024, sesuai dengan aturan Undang-undang nomor 40 tahun 2014 tentang perasuransian. Subjek penelitian ini adalah sejumlah 44 unit usaha asuransi syariah yang belum melaksanakan spin off dengan induknya. Pengukuran ini dilakukan dengan memproyeksi perbandingan nilai dana tabarru unit usaha syariah yang belum spin-off dengan perusahaan induknya sampai dengan akhir tahun 2024 dengan menggunakan model ARIMA. Hasil penelitian menunjukkan bahwa walaupun rata-rata pertumbuhan dana kontribusi UUS setiap tahunnya relatif masih dalam dua digit, namun sampai dengan akhir tahun 2024 tidak ada UUS yang dapat mencapai nilai 50% dari nilai aset induk perusahaan. Kondisi ini karena perbedaan skala ukuran dana kontribusi antara UUS dan perusahaan induk yang sangat besar sehingga UUS harus mencapai nilai pertumbuhan yang sangat ekstrim besarnya diatas 100% agar dapat mencapai nilai proporsi aset yang ditentukan. Batas kriteria spin off nilai aset UUS sebesar 50% dari perusahaan induk tidak bisa diraih melalui pendekatan business as usual. Dengan demikian, regulator perlu melakukan evaluasi kembali atas kriteria spin-off tersebut.ABSTRACTThis study aims to analyze the ability of Sharia Business Units (UUS) that have not carried out a spin-off to achieve sufficient tabarru funds of 50% of the parent company's funds by the end of 2024, in accordance with the rules of law number 40 of the 2014 concerning insurance. The subjects of this research are 44 sharia insurance business units that have not carried out a spin-off with their parent.  This measurement is carried out by projecting a comparison of the value of tabarru funds of sharia business units that have not been spin-off with their parent companies until the end of 2024 using the ARIMA model. The results show that although the average annual growth of UUS contribution funds is still in the double digits, until the end of 2024 there are no UUS that can reach 50% of the value of the parent company's assets. This condition is due to the large difference in the size of contribution fund size between UUS and the parent company so UUS must achieve a very extreme growth value of above 100% in order to reach the specified asset proportion value. The spin-off criteria limit for UUS assets value of 50% from the parent company cannot be achieved through a business-as-usual approach. Thus, the regulator needs to re-evaluate the spin-off criteria.
Co-Authors Rizqi Haniyah Syanni Yustiani