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Makna Laporan Keuangan Bagi Donatur Organisasi Pengelola Zakat: Analisis Fenomenologis Deskriptif Amaliyana, Aisyah; Suprayogi, Noven
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

Penelitian ini bertujuan untuk mengetahui makna laporan keuangan Organisasi Pengelola Zakat (OPZ) dan informasi apa yang diperlukan bagi donatur berdasarkan pengalaman menjadi donatur. Metode yang digunakan dalam penilitian ini yaitu kualitatif dengan pendekatan fenomenologis. Teknik pengumpulan data menggunakan teknik wawancara dengan narasumber penelitian sebanyak 10 orang partisipan donatur rutin di OPZ Analisis data yang dilakukan dalam penelitian ini dengan menggunakan metode fenomenology data analysis. Hasil penelitian ini menunjukkan bahwa makna laporan keuangan bagi donatur adalah memberikan rasa lega, percaya, dihargai, diapresiasi, dihormati, senang, tenang dan kepuasan karena laporan keuangan menjadi gambaran dari kinerja lembaga yang dapat menjelaskan kemana dana digunakan, untuk siapa saja sehingga timbul perasaan percaya karena dapat menghilangkan rasa kecurigaan. Temuan tersebut menguatkan prinsip dalam agency theory, meskipun ada donatur yang tidak membutuhkan laporan keuangan karena memiliki modal sosial yang tinggi dalam relasi donatur dan OPZ. Donatur tidak hanya membutuhkan laporan keuangan saja, tetapi juga membutuhkan laporan non keuangan yaitu foto dan laporan kegiatan. Implikasi dari temuan penelitian ini yaitu OPZ harus memberikan informasi keuangan dan non keuangan kepada donatur sebagai bentuk penghargaan dan apresiasi kepada donatur untuk meningkatkan kepercayaan donatur kepada OPZ serta meningkatkan modal sosial dalam relasi donatur dan OPZ.
Analisis Persaingan Pasar, Faktor Internal dan Eksternal Bank terhadap Efesiensi Bank Syariah di Indonesia Sahrullah, Abdul Aziz; Suprayogi, Noven
AL-QARDH Vol 7 No 1 (2022): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

The present study aims to analyze the efficiency of several sharia banks in Indonesia. The study also aims to analyze several other factors that may influence efficiencies, such as market competition, internal factors, and external factors. The study is conducted using a quantitative approach and analyzes the data using two different steps. The first step measures the efficiency using DEA and the second step analyzes the efficiency using data panel regression. The data is collected using purposive technique sampling and using 11 different sharia banks as the main data of the study. The study shows that ROA has a significant negative influence on the sharia bank
A META-ANALYSIS OF THE DETERMINANT OF THIRD PARTY FUND ON ISLAMIC BANKING IN INDONESIA Indiastary, Diyas; Suprayogi, Noven; Indrawan, Imam Wahyudi
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 6 No. 2 (2020): JULY-DECEMBER 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v6i2.12766

Abstract

This research attempts to study the determinants of third party funds on the Islamic banking in Indonesia with eight years of research from published journals in Indonesia. To reach the above objectives, investigation to check the relationship between promotion cost, inflation, GDP, interest rate, number of offices, and equivalent rate to third party funds on the Islamic banking in Indonesia is conducted. This research applies the meta-analysis technique to a sample of 34 articles with time variation from 2010-2018. The articles used are selected studies from Sinta Journal and Google Scholar databases. This research shows that promotion cost, number of offices, and equivalent rate have a significant correlation with third party funds on the Islamic banking in Indonesia. Meanwhile, inflation, GDP, and interest rate have no significant correlation with third party funds on the Islamic banking in Indonesia. The Findings from this study imply that if Islamic banks in Indonesia wish to enhance their third party fund, they must focus on internal indicators (promotion cost, number of offices, and equivalent rate), rather than looking at macro indicators.
A COMPARATIVE ANALYSIS OF INTERNET FINANCIAL REPORTING INDEX OF SHARIA COMMERCIAL BANKS IN INDONESIA, MALAYSIA, IRAN, AND SUDAN Hayati, Putri; Suprayogi, Noven
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 4 No. 1 (2018): JANUARI-JUNI 2018
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.848 KB) | DOI: 10.20473/jebis.v4i1.10064

Abstract

The purpose of this study was to determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with one way anova and kruskal wallis. The population of this study was official website of islamic banks in Indonesia, Malaysia, Iran, Sudan. The data was collected from official website sentral bank in each country and official website of islmaic bank in each country. Data that being used was primary data. The result of this study showes that there was significant differences of Internet Financial Reporting Quality between Indonesia, Malaysia, Iran, Sudan. The difference is caused there are significant differences between the quality of content, timeliness, user support components. Meanwhile, there is no differences between technology components.Keywords:  Internet Financial Reporting, Indonesia, Malaysia, Iran, Sudan
Analisis Meta: Determinan Minat Muzakki Membayar Zakat ke Organisasi Pengelola Zakat Windi Wulandari Fitriani; Noven Suprayogi
Islamic Economics Journal Vol. 9 No. 01 (2023): Islamic Economics Journal
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v9i01.51

Abstract

This study aims to determine the factors that influence the interest of muzakki to pay zakat in the Indonesian Zakat Management Organization (Organisasi Pengelola Zakat (OPZ)). This study uses a meta-analysis research method with quantitative approach. In this study, the dependent variable is interest in paying zakat in OPZ, and the independent variables are income, religiosity, and knowledge of zakat, transparency, service quality, and trust in muzakki. This study will re test the independent variables robustly to prove whether there is an effect of the independent variable on the dependent variable. The population in this study took research journal articles published in Google Scholar. The samples in this study are journal articles indexed by SINTA 1 to 6. This study accumulates and integrates existing studies using the meta-analysis technique developed by Hunter et al. (1982) on 22 sample articles. The results of testing the variables of income, religiosity, and knowledge of zakat, transparency, and trust in muzakki prove that there is a significant consistency of test results on the variable of muzakki's interest in paying zakat. While the calculation of the service quality variable states that it has no significant effect on the dependent variable.
Disclosure of Corporate Social Responsibility in Sharia Banks in Southeast Asian Countries Based on AAOIFI Standards Permatasari, Annisa; Suprayogi, Noven
MALIA: Journal of Islamic Banking and Finance Vol 7, No 1 (2023): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i1.15849

Abstract

This study aims to determine the effect of profitability, bank size, and age of Islamic banks on the disclosure of Corporate Social Responsibility on Islamic banks in Southeast Asian countries based on AAOIFI standards partially and simultaneously. The population used in this study are Islamic banks in Southeast Asian countries, including Brunei Darussalam, Indonesia, Malaysia, Singapore, Thailand, Vietnam, Myanmar, and the Philippines. The sampling technique was purposive sampling to obtain 18 sample Islamic banks with a total of 126 data. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study partially show that the profitability and size of Islamic banks are not significant in the disclosure of Corporate Social Responsibility. In contrast, the age of the bank has a positive and significant effect on corporate social responsibility disclosure. Simultaneously, profitability, bank size, and bank age significantly positively affect Islamic banks' Corporate Social Responsibility disclosure in Southeast Asian countries for 2014-2020. The implication of the findings of this study confirm that social activities in Islamic banks are activities that must be carried out and disclosed by Islamic banks so that the bank's financial performance does not influence the implementation and disclosure of social activities in Islamic banks
Analisis Penyebab Laporan Keuangan Masjid Tidak Sesuai Dengan Standar Akuntansi Widagdo, Galuh; Suprayogi, Noven
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16401

Abstract

This study aimed to analyze the factors that caused the Takmir of Cheng Ho Mosque and Al Irsyad Mosque in Surabaya not to apply ISAK 35 in preparing financial reports. This study uses a qualitative method with a case study approach. The study's results revealed that the factors causing the Takmir not to apply ISAK 35 to the mosque's financial reports were that the mosque Takmir did not have sufficient knowledge about ISAK 35. The mosque's financial reports were presented following the financial information needs of Takmir and donors who were not complex. The presentation of mosque financial reports based on ISAK 35 is too complicated, so the cost of presenting information is high, but the relevance (benefit) for users of mosque financial reports is low. The results of this study imply that simpler mosque financial accounting guidelines or standards are needed to balance the relevance and cost of presenting mosque financial information. There needs to be the socialization of mosque financial accounting guidelines or standards for mosque Takmir.
Pendampingan Instrumentasi SROI kepada LAZ Yatim Mandiri untuk Mengukur Dampak Sosial-Ekonomi-Spiritual Program Breeding dan Fattening Domba Rusgianto, Sulistya; Widiastuti, Tika; Suprayogi, Noven; Cahyono, Eko Fajar; A'la, Al Marifatul; Laila, Nisful; Sukmaningrum, Puji Sucia; Dewi, Eka Puspa; Atiya, Nikmatul; Sambas, Shafana Putri; Fitriani, Chorista
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 14, No 1 (2025): Mei
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v14i1.96450

Abstract

Kegiatan pengabdian masyarakat ini bertujuan memberikan pendampingan Lembaga Amil Zakat Nasional (LAZNAS) Yatim Mandiri dalam meningkatkan kemampuan mengevaluasi dampak sosial-ekonomi-spiritual program breeding dan fattening domba menggunakan metode Social Return on Investment (SROI). Tahapan kegiatan meliputi: (1) koordinasi awal untuk menyusun instrumen SROI; (2) Focus Group Discussion (FGD) dengan LAZNAS Yatim Mandiri guna menggali informasi terkait program; (3) pendampingan penyusunan instrumen SROI; (4) pendampingan evaluasi lapangan untuk pengumpulan data; dan (5) pendampingan penghitungan dampak sosial-ekonomi menggunakan metode SROI. Melalui program ini, Yatim Mandiri berhasil mengembangkan instrumen evaluasi SROI yang relevan dan efektif dalam mengukur dampak program. Hasil evaluasi menunjukkan bahwa rasio SROI program ini mencapai 5,42, yang berarti setiap Rp1 yang diinvestasikan menghasilkan manfaat ekonomi dan sosial senilai Rp5,42. Kegiatan ini tidak hanya memberikan gambaran nyata dampak sosial-ekonomi yang dihasilkan oleh program, tetapi juga memperkuat kapasitas LAZ Yatim Mandiri dalam menyusun dan mengevaluasi program secara mandiri di masa depan. Pendampingan ini diharapkan menjadi model strategis dalam pengelolaan program zakat berbasis pemberdayaan masyarakat yang terukur dan berkelanjutan.
Co-Authors A'la, Al Marifatul 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 Atiya, Nikmatul 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 Eka Puspa Dewi Eko Fajar Cahyono, David Kaluge Estiningtyas Kusuma Safitri Fachruddin ‘Aabid Fadhilah, Fatin Fatin Fadhilah Filianti, Dian Fitriani, Chorista Frendi Prayogo Frinda Fraktika Devi Galuh Widagdo Gani, Redy Barlian Hayati, Putri 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 Nisful Laila Nisrinah Arofahtus Sholehah Nur Sa’diyah PERMATASARI, ANNISA Pratama, Muhammad Rasyid Ridha Puji Sucia Sukmaningrum 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 Sambas, Shafana Putri Saputri, Devi Arum Satrio Hadibowono Siti Asmaul Usnah Siti Asmaul Usnah, Siti Asmaul Sulistya Rusgianto Syelvi Salama Binti Abdullah Bazher Taqiyah Dinda Insani Tika Widiastuti Tyagita Winaya Mukti Widagdo, Galuh Wijayanti, Ida Windi Wulandari Fitriani Windi Wulandari Fitriani Wiwit Mustafidah, Wiwit Yeano Dwi Andhika Yeni Putri Lintang Sari Yenny Novita Sari Yulia Wahyu Ningsih Yuliati Yurike Fitria Astuti