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All Journal Islamic Ecomonics Journal Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Al-Qardh Jurnal Terapan Abdimas Jurnal Ekonomi dan Bisnis Islam AKTSAR: Jurnal Akuntansi Syariah SYIRKAH NISBAH: JURNAL PERBANKAN SYARIAH Jurnal Equity Review of Islamic Economics and Finance MALIA: Journal of Islamic Banking and Finance Jurnal Ekonomika dan Bisnis Islam Jurnal Pengabdian Masyarakat SENSASI Equity
Noven Suprayogi, Noven
Departemen Ekonomi Syariah - Fakultas Ekonomi Dan Bisnis - Universitas Airlangga
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SHARIAH GOVERNANCE PADA BANK UMUM SYARIAH ANALISIS PADA LAPORAN TAHUNAN PERIODE 2013-2017 Mukhibbatul Adawiyah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 11 (2019): November-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss201911pp2347-2360

Abstract

This study aims to find out the simultaneous and partial influence of Firm Age, Firm Size, Third-Party Funds Growth And Predicate of GCG Self Assesment On The Level of Shariah Governance Disclosure. This study use quantitative approach. The analysis technique used is the panel data regression. The sampling technique is purposive sampling and obtain a sample of 11 shariah commercial banks in Indonesia. This result of this study indicated that firm age, firm size, and thirs-party funds growth variables partially have a positive and significant effect, while predicate of GCG self assesment have not significant effect. Nonetheless simultaneously Firm Age, Firm Size, third-party funds growth and predicate of GCG self assesment have a significant effect on the level of shariah governance disclosure on shariah commercial banks in Indonesia.Keywords: Firm Age, Firm Size, third-party funds growth, predicate of GCG self assesment, level of shariah governance disclosure, shariah commercial banks
TEKNIK MITIGASI RISIKO PEMBIAYAAN PEMILIKAN RUMAH (PPR) SYARIAH PADA DEVELOPER PROPERTI SYARIAH Nur Sa’diyah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 9 (2019): September-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20199pp1814-1829

Abstract

The purpose of this study is to find out the technique of risk mitigation in home ownership financing (PPR) conducted by PT Indo Tata Graha. This study uses qualitative approach with descriptive case study strategy. The data in this study were obtained through primary data in the form of interviews and secondary data in the form of documentation. The results of this study indicate that the risk of home ownership financing (PPR) consists of risks of cancel, default risk, risk of miss manage and the risk of delays in the delivery of goods). To minimize the occurrence of losses and impacts due to risk, Sharia Property Developer has risk mitigation carried out which is divided into two stages, namely before the occurrence of risk and after the occurrence of risk.Keywords: house ownership financing (PPR), PT Indo Tata Graha, risk in house ownership financing, risk mitigation of sharia property developerREFFERENCESAditya, Oka dan Prima Naomi. 2017. Penerapan Manajemen Risiko Perusahaan dan Nilai Perusahaan di Sektor Konstruksi dan Properti. Jurnal Bisnis dan Manajemen 7 (2), 167 – 180.Alijoyo, Antonius. 2006. Enterprise Risk Management : Pendekatan Praktis. Jakarta : Ray Indonesia.Amir, Kurniati. (2017). Peran Agunan Dalam Penyelesaian Pembiayaan Mikro Bermasalah. Skripsi. Universitas Islam Negeri Raden Intan.Arikunto, Suharsimi. 2003. Manajemen Penelitian. Jakarta : Rineka Cipta.Badan Pusat Statistik. (2015).Bank Indonesia. 2011. Peraturan Bank Indonesia No.13/14/2011 tentang Penanganan Pembiayaan Bermasalah.Bank Indonesia. 2012. Surat Edaran Bank Indonesia No.14/33/DPbS tanggal 27 November 2012 Perihal Penerapan Kebijakan produk Pembiayaan Kepemilikan Rumah dan Pembiayaan Kendaraan Bermotor bagi Bank Umum Syariah dan Unit Usaha Syariah.Dorian, Lisa. 2011. Understanding Risk Mitigation. Industry Insight: A Newsletter for CAs in Industry. Publish by the Institute of Chartered Accountants of British Columbia.Firrizqi, Alfinia. 2018. Manajemen Risiko Pembiayaan Pemilikan Rumah (PPR) Non Bank oleh Developer (Studi Kasus: Sabrina Azzura Bekasi). Skripsi. Universitas Airlangga.https://tafsirq.com/31-luqman/ayat-34#tafsir-quraish-shihab (diakses pada 5 Februari 2019).Idris, Munadi. 2014. Implementasi Pembiayaan Pemilikan Rumah (PPR) Syariah Studi Kasus Pada Griya Ar-Roya Di Kota Makassar. Tesis. Pascasarjana UIN Makassar.Ismail. 2010. Manajemen Perbankan dari Teori Menuju Aplikasi.Jakarta : Kencana.Khan, Tariqullah and Habis Ahmed. (2008). Manajemen Risiko Lembaga Keuangan Syariah. Jakarta: Bumi Aksara.Kountur, Ronny. 2008. Mudah Memahami Manajemen Risiko Perusahaan. Jakarta:PPM.Lestari. 2014. Risiko Pembiayaan Dalam Akad Istishna Pada Bank Umum Syariah,  Jurnal Hukum dan Ekonomi Syari’ah, 2 (1).Nawawi. 1990. Metode PenelitianBidang Sosial. UGM Press.Rustam, B. R. 2013. Manajemen Risiko Perbankan Syariah di Indonesia. Jakarta: Salemba Empat.Shihab, M. Quraish. 2002. Tafsir Al-Mishbah. Jakarta : Lentera Hati 2.Undang-Undang Negara Republik Indonesia No.10 Tahun 1998 tentang Perbankan Pasal 1 ayat 2.
THE DETERMINANTS OF NON-PERFORMING FINANCING OF SHARIA BANKING IN INDONESIA: THE STUDY OF META-ANALYSIS Nabila Rifda Darmawanti; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 2 (2020): Februari-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20202pp269-280

Abstract

This study attempts to determine the factors influencing non-performing financing of Islamic Banks in Indonesia using samples from published journals in Indonesia for seven years (2012-2018). The purpose of this research is to examine the association between BOPO, GDP, inflation, FDR, CAR, FAR, SBIS, and bank size. This research applies the meta-analysis technique to samples of 17 articles. The articles used are selected studies from Sinta Journal, Garuda and Google Scholar. The research shows that BOPO, GDP, inflation, CAR, FAR, and bank size have significant correlation with non-performing financing of Islamic banks in Indonesia. Meanwhile, FDR and SBIS have no significant correlation with non-performing financing of Islamic banks in Indonesia.Keywords: non-performing financing, Islamic bank, journal article, meta-analysis.REFFERENCE Ahmed, K. (2013). A Meta-analysis of IFRS adoption effects. The International Journal of Accounting, 48(2), 173-217.Antonio, M.S. (2007). Bank syariah dari teori ke praktek. Jakarta: Gema Insani.Akbar, Dinnul Alfian. (2016). Inflasi, Gross Domestic Product (GDP), Capital Adequacy Ratio (CAR), Dan Financing to Deposit Ratio (FDR) Terhadap Non Performing Financing pada Bank Umum Syariah di Indonesia. I-Economics: A Research Journal on Islamic Economics, 2(2), 19-37.Asnaini, Sri Wahyuni. (2014). Faktor-faktor yang mempengaruhi Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia. Jurnal Telaah dan Akuntansi Bisnis (TEKUN), 5(2), 264-280.Auliani, Mia Maraya & Syaichu. (2016). Analisis pengaruh faktor internal dan faktor eksternal terhadap pembiayaan bermasalah pada bank umum syariah di Indonesia periode tahun 2010-2014. Diponegoro Journal of Management, 5(3), 1-14.Fanani, Zaenal. (2014). Karakteristik perusahaan dan corporate governance terhadap manajemen laba: studi analisis meta. Jurnal Keuangan dan Perbankan, 18(2), 181-200.Firmansari, Daisy & Noven Suprayogi. (2015). Pengaruh Variabel Makroekonomi Dan Variabel Spesifik Bank Terhadap Non Performing Financing Pada Bank Umum Syariah Dan Unit Usaha Syariah Di Indonesia Periode 2003-2014. Jurnal Ekonomi Syariah Teori dan Terapan, 2(6), 512-520.Firmansyah, Irman (2014). Determinant of Non Performing Loan: The case of Islamic bank in Indonesia. Buletin Ekonomi Moneter dan Perbankan, 17(2), 251-268.Hamzah, Amir (2018). Pengaruh faktor makro ekonomi terhadap pembiayaan bermasalah (penelitian pada bank umum syariah di Indonesia tahun 2010-2017. Journal of Islamic Financing and Accounting, 1(2).Hunter, J.E. & Schmidt, F.L. (2004). Methods of meta-analysis: correcting error and bias in research findings. Beverly Hills, CA: Sage Publications.Indiastary, Diyas. (2019). Meta-analisis: faktor-faktor yang mempengaruhi dana pihak ketiga perbankan syariah di Indonesia. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Mutamimah dan Siti Nur Zaidah Chasanah. (2012). Analisis eksternal dan internal dalam menentukan non performing financing bank umum syariah di Indonesia. Jurnal Bisnis dan Ekonomi (JBE), 19(1), 49-64.Rani, Lina Nugraha. (2013) Analisis faktor-faktor yang mempengaruhi Non Performing Financing (NPF) pada perbankan syariah di Indonesia. Tesis tidak diterbitkan. Surabaya: Program Pascasarjana Magister Sains Ekonomi Islam Universitas Airlangga.Rosidah, Euis. (2017). Pengaruh Financing To Deposit Ratio tehadap Non Performing Financing perbankan syariah di Indonesia. Jurnal Akuntansi, 12(2), 127-134.Siddiqui, S.S. (2015). The association between corporate governance and firm performance – a meta-analysis. International Journal of Accounting and Information Management, 23(3), 218-237.Singh, H.P, et al. (2017). Working capital management and firm profitability: a meta-analysis. Qualitative Research in Financial Markets, 9(1), 34-47.Solihatun. (2014). Analisis Non Performing Financing (NPF) Bank Umum Syariah Di Indonesia Tahun 2007-2012.Jurnal Ekonomi Pembangunan, 12(1), 57-68.Thiarany, Usy. (2017). Faktor-Faktor Yang Memengaruhi Non Performing Financing Pada Bank Umum Syariah. Skripsi tidak diterbitkan. Bogor: Institut Pertanian Bogor.Wibowo, S.A, dan Wahyu Saputra. (2017). Pengaruh Variabel Makro dan Mikro Ekonomi terhadap Pembiayaan Bermasalah pada Bank Syariah. Jurnal Ilmiah Akuntansi, 2(1), 96-112.Vanni, K.M., Wahibur Rokhman. (2017). Analisis Faktor-Faktor yang Mempengaruhi Non Performing Financing Pada Perbankan Syariah di Indonesia Tahun 2011-2016.EQUILIBRIUM: Jurnal Ekonomi Syariah, 5(2), 306-319.Yasin, A, Tika Widiastuti. (2014). Determinan Non Performing Financing Pada Industri Bank Pembiayaan Rakyat (BPR) Syariah di Indonesia. Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Imanensi, 2(1), 1-11.
THE CASH MANAGEMENT STRATEGY OF SYARIAH PROPERTY COMPANIES TO MAINTAIN BUSINESS CONTINUITY Yeni Putri Lintang Sari; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 3 (2020): Maret-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20203pp448-459

Abstract

The purpose of this study is to find out cash management carried out by sharia property companies. This study uses a qualitative approach with descriptive case study strategy. The data in this study were obtained through primary data in the form of interviews and secondary data in the form of documentation based on two informants from PT Emirate Nusantara and PT Indo Tata Graha, respectively. The results of this study indicate that PT Emirate Nusantara and PT Indo Tata Graha manage cash by arranging sales schemes and payment schemes to maintain cash availability, and the two companies diversify their business as an effort to maintain business continuity.Keywords: Cash management, Sharia Property, business continuityREFFERENCE Al-Quran dan Terjemahannya. (2016). Jakarta: Kementerian Agama RepublikAssauri, Sofjan. (2007). Manajemen Pemasaran. Jakarta: Rajawali Pers.Brigham, Eugene F. dan Joel F. Houston. (2011). Dasar-dasar Manajemen Keuangan, Edisi Kesebelas. Buku 2. Jakarta: Salemba Empat.Djarwanto Ps. (2001). Pokok–pokok Analisa Laporan Keuangan. Edisi Pertama. Cetakan Kedelapan. Yogyakarta: BPFE. Firmansyah, E. A. (2016). Non-Bank approach in Islamic mortgage: The evidence from Indonesia. In The 4th WAIBS Conference, 1-7.Firmansyah, E. A., & Gunardi, A. (2018). A new paradigm in Islamic housing: Non-bank Islamic mortgage. Al-Iqtishad Journal of Islamic Economics, 10(2), 313-324.Handayani, N. (2007). Modal sosial dan keberlangsungan usaha (studi deskriptif kualitatif tentang keterkaitan hubungan modal sosial dengan keberlangsungan usaha pengusaha batik di kampung kauman, kelurahan kauman, kecamatan pasar kliwon, Surakarta. Disertasi tidak diterbitkan. Surakarta: Universitas Sebelas Maret.Moelong, Lexy J. (2009). Metode penelitian kualitatif. Bandung: PT Remaja Rosdakarya.Munawir. (2000). Analisa laporan keuangan. Yogyakarta: Liberty.Prawironegoro, Darsono. (2006). Manajemen keuangan. Jakarta: Diadit Media.Rizal, Yahya dkk. (2009). Akuntansi perbankan syariah. Jakarta: PT. Salemba Empat.Sugiyono. (2009). Metode penelitian bisnis (pendekatan kuantitatif, kualitatif, dan R&D). Bandung: CV Alfabeta.Sutrisno. (2007). Manajemen keuangan teori, konsep, dan aplikasi. Yogyakarta: EKONISIA. Tjiptono, Fandy. (2008). Strategi pemasaran. Edisi 3. Yogyakarta: Andi. Yin, Rober K. (2010). Studi kasus design & metode. Jakarta: Raja Grafindo Persada.
META-ANALYSIS: VARIABLES THAT AFFECT THE LEVEL OF PROFIT SHARING OF MUDHARABAH DEPOSITS (STUDY ON SHARIA GENERAL BANKS IN INDONESIA) Nabella Ericha Ayufianti; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 4 (2020): April-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20204pp646-658

Abstract

This research examines the determinants of profit sharing of mudharabah deposits on Islamic banking in Indonesia during the 2012-2019 period. The source of data is from research papers during the 2012-2019 period. The purpose of this research is to examine the association between ROA, BOPO, BI Rate, CAR, and FDR with profit sharing of mudharabah deposits on Islamic banking in Indonesia. This research applies a quantitative approach with the meta-analysis technique developed by Hunter et al. (1982) for analyzing ten articles as samples. The articles used are selected studies from Sinta Journal and Google Scholar. This research shows that BOPO, BI Rate, CAR, and FDR have a significant correlation with profit sharing of mudharabah deposits on Islamic banking in Indonesia. Meanwhile, ROA has no significant correlation with the profit sharing of mudharabah deposits on Islamic banking in Indonesia. Keywords: Profit Sharing, Mudharabah Deposits, Meta-AnalysisREFFERENCE Cahyani, Wulandari Nur dkk. (2017). Analisis pengaruh ROA, ROE, BOPO, dan suku bunga terhadap tingkat bagi hasil deposito mudharabah pada perbankan syariah. MALIA, 1(1), 105-128.Dendawijaya, Lukman. (2009). Manajemen Perbankan, edisi kedua. Jakarta: Ghalia Indonesia.Fadilawati, Nuri & Meutia F. (2019). Pengaruh Return on Asset, Biaya Operasional atas Pendapatan Operasional, Financing to Deposit Ratio, dan Non Performing Financing terhadap tingkat bagi hasil deposito mudharabah (studi empiris pada bank umum syariah di Indonesia periode 2012-2015). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(1),87-97.Fanani, Zaenal. (2014). Karakteristik perusahaan dan corporate governance terhadap manajemen laba: Studi analisis meta. Jurnal Keuangan dan Perbankan, 18,(2), 181–200.Glass, G. V. (1976). Primary, secondary, and meta analysis of research. Educational Researcher, 5(10), 3-8.Hasan, M. Ali. (2004). Berbagai macam transaksi dalam Islam. Jakarta: PT Raja Grafindo Persada.Hunter, J. (1982). Meta-Analysis: cumulating research findings accros studies. Beverly Hills: CA. Sage Publications.Isna, Andryani & Kunti S. (2012). Analisis Pengaruh Return on Asset, BOPO, dan suku bunga terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah. Jurnal Ekonomi dan Bisnis, 11(1), 29-42.Muhammad. (2006). Teknik perhitungan bagi hasil dan profit margin pada bank syariah. Yogyakarta: UII Press.           . (2011). Manajemen bank syari’ah. Yogyakarta: Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.Murhadi, Werner R. (2013). Analisis laporan keuangan, proyeksi dan valuasi saham. Jakarta: Salemba Empat.Prastowo, Dwi. (2011). Analisis laporan keuangan (konsep dan aplikasi). Yogyakarta: Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.Rahayu, Siti. (2015). Pengaruh Return on Asset, BOPO, Suku Bunga dan Capital Adequacy Ratio terhadap tingkat bagi hasil deposito mudharabah pada perbankan syariah. Jurnal Ilmiah Mahasiswa S1 Akuntansi Universitas Pandanaran, 1(1), 1-16.Rahmawaty & Tiffany A. Y. (2015). Pengaruh Return On Asset (ROA) dan Financing To Deposit Ratio (FDR) terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah. Jurnal Dinamika Akuntansi dan Bisnis, 2(1), 92-103.Sabir, dkk. (2012). Pengaruh rasio kesehatan bank terhadap kinerja keuangan bank umum syariah dan bank konvensional di Indonesia. Jurnal Analisis, 1(1), 79-86.Sabtatianto, Reandy & Muhamad Y. (2018). Pengaruh BOPO, CAR, FDR dan ROA terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah di Indonesia (studi pada bank umum syariah di Indonesia). ULTIMA Jurnal Ilmu Akuntansi, 10(2), 169-186.Said, Salmah. (2015). sharia banking performance in Makassar. Al-Ulum, 15(1), 21-42.Sanusi, Muhammad. (2017). Faktor-faktor yang mempengaruhi tingkat bagi hasil deposito mudharabah pada bank syariah di Indonesia (2013-2015). Skripsi tidak diterbitkan. Yogyakarta: Universitas Islam Indonesia.Sawir, Agnes. (2005). Analisis kinerja keuangan dan perencanaan keuangan perusahaan. Jakarta: Gramedia Pustaka.Soemitra, Andri. (2012). Bank dan lembaga keuangan syariah. Jakarta: Kencana Prenada Media Group.Syafira, Rahmah. (2014). Faktor-faktor yang memengaruhi tingkat bagi hasil pada produk deposito mudharabah bank umum syariah. Skripsi tidak diterbitkan. Bogor: Institut Pertanian Bogor.Umiyati & Shella M. S. (2016). Kinerja keuangan dan tingkat bagi hasil deposito mudharabah pada bank umum syariah di Indonesia. Jurnal Akuntansi dan Keuangan Islam, 4(1), 45-66.Wiroso. (2011). Akuntansi transaksi syariah. Jakarta: Ikatan Akuntansi Indonesia.
META-ANALYSIS: THE DETERMINATION OF FACTORS THAT INFLUENCE MUSTAHIK REVENUE Abdul Alaa Asy Syafiq; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 5 (2020): Mei-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20205pp826-835

Abstract

This study aims to determine the factors that influence mustahiq income in Indonesia using the meta-analysis method after through sample selection. It was found that the variables used were zakat funds, assistance, length of business and education level. This study took a population of journals and manuscripts published on google scholar. This research accumulates and integrates existing studies using the meta-analysis technique developed by Hunter et al. (1982) on 15 publication samples. The results of this study indicate that the overall independent variables namely, zakat funds, assistance, education level and length of business, have a significant effect on the dependent variable of mustahiq income. The results of independent variable calculations state that there is a consistency of calculated results that are significant from the independent variable on the dependent variable, the dependent variable which is mustahiq income, is consistently influenced by its independent variables.Keywords: mustahiq income, productive zakat, assistance, education level, length of business, Meta-analysisREFFERENCE Badan Pusat Statistik. (n.d.). Distribusi persentase penduduk dan kepadatan penduduk menurut provinsi 2000-2013. Jakarta: BPS.Badan Pusat Statistik. Jumlah dan persentase penduduk miskin, garis kemiskinan, indeks kedalaman kemiskinan (P1), dan indeks keparahan kemiskinan (P2) menurut provinsi, 2007-2009 (maret), 2010-2011, 2012 (maret). Jakarta: BPS.Fitri, Maltuf. (2017). Pengelolaan zakat produktif sebagai instrumen peningkatan kesejahteraan umat. Economica: Jurnal Ekonomi Islam, 8(1), 149-173. DOI: http://dx.doi.org/10.21580/economica.2017.8.1.1830Garry. (2011). Pengaruh dana zakat produktif terhadap keuntungan usaha mustahik penerima zakat. Skripsi tidak diterbitkan. Semarang: Fakultas Ekonomi dan Bisnis Universitas Diponegoro.Glass, G. V. (1976). Primary, secondary, and meta analysis of research. Educational Researcher, 5(10):3-8. DOI: 10.2307/1174772Hariandja, Marihot T.E. (2002). Manajemen sumber daya manusia. Jakarta: Grasindo.Hasbullah. (2003). Dasar-dasar llmu pendidikan. Jakarta: Rajagrafindo Persada.Hawkins, I Best, R. J. Coney, K. (1998). Consumer behavior: Building market strategy. USA: Irwin/Mc Graw-Hill.Hunter, F. S. (1990). Methods of meta analysis: Correcting error and bias in research findings. California: Sage Publications. Hunter, J. (1982). Meta-analysis: cumulating research findings accros studies. Beverly Hills: CA. Sage Publications.Ihsan, Fuad. (2006). Dasar-dasar kependidikan, Jakarta: Rineka Cipta.Instruksi presiden no.15 tahun 1974Jurnal ekonomi islam P3EI UII, 2007Mangkunegara, A. A. A. P. (2015) Manajemen sumber daya manusia perusahaan. Jakarta: PT. Remaja Rosdakarya.Notoatmojo, S. (2010). Pengembangan sumber daya manusia. Penerbit : Rineka Cipta.Qardhawi, Y. (2002). Fiqh al-zakah.Beirut: Muassasat al-Risalah.Rohman, Dani. (2018). Pengaruh jumlah ZIS yang diterima, jumlah anggota keluarga, dan lama usaha mustahik penerima ZIS produktif terhadap kesejahteraan ekonomi (studi pada LAZISMU Sragen). Skripsi tidak diterbitkan. Surakarta: IAIN Surakarta.Toriquddin, M. (2015). Zakat Kota Malang perspektif maqashid al syariah ibnu ‘Asyur. Jurnal Ulul Albab, 16(1), 62-79.Zuhayli, W. (1997). Al-fiqh al-islami wa adillatuhu.Damascus: Dar Al-Fikr.
THE BUDGETING PROCESS IN THE NATIONAL AMIL ZAKAT AGENCY OF NURUL HAYAT Dimas Mulya Pratama; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 6 (2020): Juni-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20206pp1036-1050

Abstract

This research aims to find out the budgeting process of the National Amil Zakat Agency (LAZNAS) Nurul Hayat. The research data was obtained through the Nurul Hayat Foundation. The method used is a qualitative approach with a descriptive case study method. Data collection techniques using direct interviews. Interviews were conducted with the Director of Finance, Director of Operations, Director of Empowerment, and Director of ZIS. The analysis technique uses data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that LAZNAS Nurul Hayat is an institution that uses a mixed method; the budgeting process includes the stages of preparation, budget ratification, implementation, and evaluation reporting. The budget system used is in accordance with a non-profit legal entity in the form of a foundation as stipulated in Law Number 28 of 2004.Keywords: budgeting process, non-profit, Nurul HayatREFFERENCE Kementerian Agama RI. (2017). Al-Qur’an dan terjemahnya. Jakarta: Adhi Aksara Abadi Indonesia.Anthony dan Govindarajan. (2005). Manajement control system, edisi 11, buku 2. Jakarta: Salemba Empat.Harahap, Don R. & M.M. Mowen. (2009). Akuntansi manajerial, edisi 8. Jakarta: Salemba Empat.Mardiasmo. (2002). Akuntansi sektor publik. Yogyakarta: Andi.Miles, B. Matew dan Michael Huberman. (1992). Analisis data kualitatif (buku sumber tentang metode-meode baru). Jakarta: UIPMunandar, M. (2001). Budgetting perencanaan kerja pengkoordinasian kerja pengawasan kerja. Yogyakarta: BPFEE-Yogyakarta.Mahsun, M. (2009). Pengukuran kinerja sektor publik. Yogyakarta: BPFE Yogyakarta.Nainggolan, Pahala. (2012). Manajemen keuangan lembaga nirlaba. Jakarta: Yayasan Bina Integrasi Edusi (YBIE).Nugraha, Adi. (2013). Analisis proses penyusunan rencana kerja dan anggaran Tahun 2013. Depok: Fakultas Ekonomi UI.Pandu, Tri M. P. (2013). Studi kasus proses penyusunan anggaran Badan Amil Zakat Nasional (BAZNAS). Depok: Fakultas Ekonomi UI.UU No 23 Tahun 2011 tentang Pengelolaan Zakat.Welsch, Glenn A. (1964). Budgeting profit planing and control, fourth edition. New Delhi: Prentice Hall of India Private Limited.Yin, Ribert K. (2012). Studi Kasus: Desain dan Metode. Jakarta: PT. Raja Grafindo Persada.
DETERMINANTS OF TABARRU’ FUND PROPORTION IN SHARIA LIFE INSURANCE IN INDONESIA Muhammad Rasyid Ridha Pratama; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 7 (2020): Juli-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20207pp1231-1246

Abstract

Sharia insurance must separate fund between participant fund and company fund which is effect separate from begining. The purpose of this research is to analyze the determinants of proportion tabarru’fund on participants contribution on sharia life insurance. Focus of research in Indonesia with quantitative approach which data collected from 15 sharia life insurance companys financial statements among 2014 until 2018. Method of research uses regression panel data with fixed effect model. Finding from this research are claim, sharia reinsurance, and operational expenses have significant effect and then investment return of tabarru fund, tabarru’ funds growth, rbc and roe have not significant effect. Finding from this research can be implicated for develop sharia life insurance in Indonesia.Keywords: Proportion of Tabarru’ Fund, Contribution, Sharia Life Insurance, Split Fund
COMPARATIVE ANALYSIS OF THE IMPLEMENTATION OF INTERNET FINANCIAL REPORTING BY ZAKAT MANAGEMENT ORGANIZATIONS (OPZ) IN INDONESIA Basyasyatul Hanafiyah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 8 (2020): Agustus-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20208pp1439-1450

Abstract

The purpose of this study was to determine the differences of Internet Financial Reporting (IFR) index between Lembaga Amil Zakat Nasional (LAZNAS)  and Badan Amil Zakat Nasional Provinsi (BAZNASPROV) in Indonesia. This research uses a quantitative approach with an independent sample t-test. The population in this study is the official website of LAZNAS and BAZNASPROV in Indonesia. Sample selection using purposive sampling technique with two criteria. The website have to be can accessed properly, furthermore LAZNAS and BAZNASPROV have been inaugurated for more than 2 years. The data used is secondary data. Data collection was obtained from the official websites of LAZNAS and BAZNASPROV in Indonesia. The results of this study indicate that there is no significant difference in the IFR index between LAZNAS and BAZNASPROV. Based on the four IFR components used, one and only component showed significant difference is technology used. However, the results obtained that between LAZNAS and BAZNASPROV still do not provide maximum on internet financial reporting yet.Keywords: Internet Financial Reporting, LAZNAS, BAZNASPROV
LEMBAGA AMIL ZAKAT NASIONAL (LAZNAS) YAYASAN NURUL HAYAT DALAM MELAKUKAN MANAJEMEN RISIKO REPUTASI Nisrinah Arofahtus Sholehah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 2 (2019): Februari-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20192pp198-213

Abstract

The purpose of this study is to find reputational risk management carried out by LAZNAS Nurul Hayat. The use of the method in this research used a qualitative approach through a case study. The main focus in this research is one of the risk that is classified in the International Working Group on Zakat Core Principle (IWGZCP) is reputational risk and the loss of muzakki of four of a kind which is one of the risk that owned by the management of zakat management institutions, besides the distribution of risk, operational risk, and zakat risk transfer among countries. The selection of focus reputation related risk is based on that important for a non-profit organization to having a good reputation of the institution to sustainability. The result of the research indicated that reputation risk management owned by nurul fountain of life begins with the concept of a reputation they believed, namely based on the system and performance. 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Co-Authors Abdul Alaa Asy Syafiq Afandi, Ahmad Hafid Agustina, Ribut Pipit Ahmad Hafid Afandi Ahmad Shofiy Mubarok Aishanafi Khadifya Sarwedhie Aishanafi Khadifya Sarwedhie, Aishanafi Khadifya Alif Rana Fadhilah Alifianingrum, Rosyda Amaliyana, Aisyah Ana Zuliatin Nadhiroh Annisa Permatasari Annisa Rahma Febriyanti Anugraheni, Hayyuna Aprilia Pratiwi Arif Maulana Arinda Dewi Nur Aini Baiyina Rupiawan Basyasyatul Hanafiyah Bayu Arie Fianto Billy Purwocaroko N Daisy Firmansari Damayanti, Ristra Ayu Dania Ulfah Dianti Della Safira Radi Putri Devi Arum Saputri Dian Filianti Dian Rizqi Lestari Dianti, Dania Ulfah Dimas Mulya Pratama Dina Fitrisia Septiarini, Dina Fitrisia Ditta Feicyllia Sari Ditta Feicyllia Sari, Ditta Feicyllia Dwi Wulan Ramadani Estiningtyas Kusuma Safitri Fachruddin ‘Aabid Fadhilah, Fatin Fatin Fadhilah Filianti, Dian Frendi Prayogo Frinda Fraktika Devi Galuh Widagdo Gani, Redy Barlian Hayyuna Anugraheni Hengky Asmarakandi Hifi Saniatusilma Hifi Saniatusilma, Hifi Husnul Hotimah, Husnul Imam Wahyudi Indrawan, Imam Wahyudi Indiastary, Diyas Iriani, Rosyida Ismiyatun Nafi'ah Izzadin Nur Muhammad Lauda Huruniang Lauda Huruniang, Lauda Lina Aulia Rahman Lina Aulia Rahman, Lina Aulia Moh Sigit Awwaludin Muhammad Al Fansa Nuhin Muhammad Rasyid Ridha Pratama Mukhibbatul Adawiyah Nabella Ericha Ayufianti Nabila Rifda Darmawanti Nabilah Nabilah Nadhiroh, Ana Zuliatin Nisrinah Arofahtus Sholehah Nur Sa’diyah Pratama, Muhammad Rasyid Ridha Puji Sucia Sukmaningrum Putri Hayati Rahmah Yulisa Kalbarini Rahmah Yulisa Kalbarini, Rahmah Yulisa Rana Ayu Azizah Rana Ayu Azizah, Rana Ayu Ribut Pipit Agustina Riris Rizky Hayati Ristra Ayu Damayanti Rizki Amalia Rahma Diyanti Rosa Kartika Al-Jihadi Rosyda Alifianingrum Rosyida Iriani Ruhana, Nafisah Ruhana, Nafisah Sahrullah, Abdul Aziz Salfia Salfia Saputri, Devi Arum Satrio Hadibowono Siti Asmaul Usnah Siti Asmaul Usnah, Siti Asmaul Syelvi Salama Binti Abdullah Bazher Taqiyah Dinda Insani Tyagita Winaya Mukti Wijayanti, Ida Windi Wulandari Fitriani Wiwit Mustafidah, Wiwit Yeano Dwi Andhika Yeni Putri Lintang Sari Yenny Novita Sari Yulia Wahyu Ningsih Yuliati Yurike Fitria Astuti