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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Ilmiah Manajemen Bisnis Laa Maisyir Jurnal Ekonomi Islam Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Teknologi & Industri Hasil Pertanian Martabe : Jurnal Pengabdian Kepada Masyarakat Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Studi Akuntansi dan Keuangan Indonesia (SAKI) Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Bio-Geo Material Dan Energi Indonesian Journal of Business Analytics (IJBA) Journal of Comprehensive Science Legal Protection for the Partnership Agreement Parties Journal of Accounting and Finance Management (JAFM) Jambi Accounting Review (JAR) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat International Journal of Economic Research and Financial Accounting JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi
Achmad Hizazi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Legal Protection for the Partnership Agreement Parties

 1 
Finding The Maqashid Al-Syariah Performance Model on Syariah Management Accounting Information System Values Baining, Mellya Embun; Amir, Amri; Hizazi, Achmad; Arum, Enggar Diah Puspa
Al-Risalah Vol 24 No 2 (2024): December 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i2.1642

Abstract

In Indonesia’s Zakat Management Organisation (OPZ) context, managing zakat funds effectively and in line with maqasid al-syariah principles is crucial to maintaining public trust. This study investigates the impact of environmental uncertainty, human resource (HR) competence, internal control, and Islamic organizational culture on the values of the Sharia Management Accounting Information System (SIAMSy) and the performance of zakat management organizations (KOPZ), as well as examining the role of information technology as a moderating factor. Primary data were collected through questionnaires and interviews with zakat management organizations (OPZ) in Jambi Province and analyzed quantitatively. The data analysis technique used is Structural Equation Modeling (SEM) with a Partial Least Squares approach. (PLS). The direct testing results show that HR competency and Islamic organizational culture significantly influence SIAMSy values. On the contrary, environmental uncertainty and internal control do not substantially impact enhancing SIAMSy values. Meanwhile, KOPZ is directly influenced by ecological uncertainty and internal control, while human resource competence and Islamic organizational culture do not significantly affect KOPZ. The indirect testing results explain that human resource competence and Islamic organizational culture have a positive and significant impact on KOPZ through SIAMSy with complete mediation, indicating that the role of SIAMSy values is found in KOPZ from the maqashid al-syariah perspective. Meanwhile, environmental uncertainty and internal control do not positively and significantly impact KOPZ through SIAMSy values in OPZ in Jambi Province. Lastly, information technology cannot provide a moderating effect between variables.  
Finding The Maqashid Al-Syariah Performance Model on Syariah Management Accounting Information System Values Baining, Mellya Embun; Amir, Amri; Hizazi, Achmad; Arum, Enggar Diah Puspa
Al-Risalah Vol 24 No 2 (2024): December 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i2.1642

Abstract

In Indonesia’s Zakat Management Organisation (OPZ) context, managing zakat funds effectively and in line with maqasid al-syariah principles is crucial to maintaining public trust. This study investigates the impact of environmental uncertainty, human resource (HR) competence, internal control, and Islamic organizational culture on the values of the Sharia Management Accounting Information System (SIAMSy) and the performance of zakat management organizations (KOPZ), as well as examining the role of information technology as a moderating factor. Primary data were collected through questionnaires and interviews with zakat management organizations (OPZ) in Jambi Province and analyzed quantitatively. The data analysis technique used is Structural Equation Modeling (SEM) with a Partial Least Squares approach. (PLS). The direct testing results show that HR competency and Islamic organizational culture significantly influence SIAMSy values. On the contrary, environmental uncertainty and internal control do not substantially impact enhancing SIAMSy values. Meanwhile, KOPZ is directly influenced by ecological uncertainty and internal control, while human resource competence and Islamic organizational culture do not significantly affect KOPZ. The indirect testing results explain that human resource competence and Islamic organizational culture have a positive and significant impact on KOPZ through SIAMSy with complete mediation, indicating that the role of SIAMSy values is found in KOPZ from the maqashid al-syariah perspective. Meanwhile, environmental uncertainty and internal control do not positively and significantly impact KOPZ through SIAMSy values in OPZ in Jambi Province. Lastly, information technology cannot provide a moderating effect between variables.  
Co-Authors Aegisia Sukmawati Agusty, Delvira Alan Pratama Alfia, Lilik Almira Yumna Putri Amri Amir Amri Amir Amri Amir Amri Amir Anastasya Laga Anayanti, Nera Andi Mirdah Andini, Sri Apriliani, Cantika Arum , Enggar Diah Puspa Atar Satria F Azhari, Julia Rinnia Bela Oktavianti Deasy Putri Avanda Sari Dede Rahmat Dewi Fitriyani Dewi Hilda S Dica Lady Silvera Dwiana Suharti IH Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni fadillah, marci Feby Anisya Nabila Fitriansyah, Arya Haqi Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Haliza, Titania Nurul Haswandy, Achnaf Feraldi Heriyani Heriyani Heriyani, Heriyani Hernando, Riski Ilham Wahyudi indahwati, Vanessa Jamaili, Salman Kelvin Setiawan Khairunnisa Khairunnisa Lady Silvera , Dica Lady Silvera, Dica Lestari, AD Liana, Jenny Lieyono, Yeremia Lutfi Lutfi Mellya Embun Baining Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Mursalin . Mursalin Mursalin Najib, Muhammad Ali Nanang Yuliyapranata Nazarudin Nela Safelia Nella Safelia Netty Herawaty Nia Sofiana Sofiana Ningrum, Fitri Setya Novita Andriani Nurulhuda, Siti Aisyah P. Eko Prasetyo Putri, Yumiza Aprilia R. Rama Muamar Rifki Rachman, Al Dzahabi Rahayu , Rahayu Rahayu Rahayu Rahmanita Rahmanita Ratih Kusumastuti Ratu Munawarah Rega C Regina Nursedima Marpaung, Shinta Reka Maiyarni Reni Yustien Reni Yustien Rhesa Daffa A Rico Wijaya Z Rita Friyani Rita Friyani Rizqa Raaiqa Bintana Rts nurafni putri, Widiasari Sahrial Sahrial Salman Jumaili Selia Meilantika Septiawati Septiawati Siswanti, Febi Siti Umami Khikmah SRI RAHAYU Susfa Yetti Susfa Yetti Ulyarti Vialeta, Nurul Wiralestari, Wiralestari Wiwik Tiswiyanti yd, Ferdi wahyudi Yernisa Yernisa Yosep Tri Krisnanto Yudi - Yudi Yudi Yuke Farhana, Disya Yuliusman - Zalisman Rahmadan Zulma, Gandy Wahyu Maulana