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All Journal INFERENSI Nurani: Jurnal Kajian Syariah dan Masyarakat Journal of Islamic Accounting and Finance Research Jurnal RAK (Riset Akuntansi Keuangan)
Misnen Ardiansyah
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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KONSTRUKSI KOPETENSI PROFESIONAL SARJANA EKONOMI SYARIAH PADA LEMBAGA KEUANGAN SYARIAH Misnen Ardiansyah; Ibnu Qizam; Joko Setyono
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 7, No 1 (2013)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v7i1.99-122

Abstract

This study aims to analyze the perception of either students of higher education institutions of Islamic economics, or that of Islamic financial institutions, or that of institutions of sharia industry concerned with the competence of Islamic economics scholars. Data were obtained through the distribution of questionnaires in universities and branch offices of Islamic financial institutions in Yogyakarta selected by purposive sampling method. The analytical techniques used to address the hypothesis in this study was path analysis using the Partial Least Square (PLS) version 1.01. The results showed there is a positive influence of higher education institutions’ perceptions on students’ perceptions in the development of competence. However, both higher education institutions’ perceptions and students’ perceptions had no effect on the perception of the industry. This shows that there is still a gap between the competencies developed by higher education institutions and industrial needs.
ADOPTION OF AAOIFI INTERNATIONAL CODE OF ETHICS FOR INDONESIAN ISLAMIC ACCOUNTANTS R. Ibnu Haitam; Misnen Ardiansyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.443

Abstract

Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars. The primary source of research uses the code of ethics issued by AAOIFI and through interviews with IAI Islamic accountants, accounting practitioners and scholars in the MUI. The principles of the AAOIFI code of ethics include taqwa, tawakal, amanah, sidiq. quwwah and tawasi bil haq. The adoption of a code of ethics for Indonesian Islamic accountants is an important matter of duplicating the virtues in modern applicants, namely applying Islamic law in order to provide solutions and guidance in contemporary modern problems. The preparation of a code of ethics for Indonesian Islamic accountants requires the Islamic accountant profession in the complex modern world needs to pay attention to urf am and urf khas so that it will give great benefits because until now the Indonesian Islamic accountant profession does not have a professional code of ethics.
Determinant Cash Waqf Payment Amongst Rural Society in Yogyakarta: Do Itsar and Culture Matters? Melis, Melis; Abdul Qoyum; Misnen Ardiansyah
Nurani Vol 25 No 1 (2025): Nurani: jurnal kajian syari'ah dan masyarakat
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v25i1.26225

Abstract

Cash waqf, within the framework of sharia economic law, serves as a crucial instrument for enhancing social welfare. When managed effectively and in accordance with sharia principles, cash waqf can provide substantial benefits for society. As of 2022, Indonesia had a population of approximately 275.78 million, with 86.93% identifying as Muslims, thus has a huge potential for generating waqf funds. However, data from the Indonesian Waqf Board (BWI) indicate that the total cash waqf collection in 2021 amounted to IDR 831 billion, whereas the potential for cash waqf in 2022 to reach IDR 130 trillion. This considerable disparity motivated the present study to explore the factors influencing individuals' willingness to pay cash waqf. This study specifically examines the determinants affecting interest in cash waqf payment among rural communities in the Special Region of Yogyakarta. Employing the Structural Equation Model (SEM) analysis tool with SmartPLS, the study revealed that the variables Itsar (altruism) and gotong royong (mutual cooperation) has positive effect on individuals' willingness for cash waqf payment, as evidenced by their respective p-values of 0.000 (< 0.05). Whereas, three variables—knowledge, income, and education level—do not significantly influence individuals' interest in cash waqf payment. These results suggests that in rural areas, particularly in Yogyakarta, strong communal values such as solidarity and cooperative spirit play a pivotal role in fostering cash waqf payments.
ADOPTION OF AAOIFI INTERNATIONAL CODE OF ETHICS FOR INDONESIAN ISLAMIC ACCOUNTANTS R. Ibnu Haitam; Misnen Ardiansyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.443

Abstract

Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars. The primary source of research uses the code of ethics issued by AAOIFI and through interviews with IAI Islamic accountants, accounting practitioners and scholars in the MUI. The principles of the AAOIFI code of ethics include taqwa, tawakal, amanah, sidiq. quwwah and tawasi bil haq. The adoption of a code of ethics for Indonesian Islamic accountants is an important matter of duplicating the virtues in modern applicants, namely applying Islamic law in order to provide solutions and guidance in contemporary modern problems. The preparation of a code of ethics for Indonesian Islamic accountants requires the Islamic accountant profession in the complex modern world needs to pay attention to urf am and urf khas so that it will give great benefits because until now the Indonesian Islamic accountant profession does not have a professional code of ethics.
Corporate governance and Islamic social reporting disclosure: evidence from Islamic bank in ASEAN Anggita Renata Sari; Misnen Ardiansyah; Narong Hassanee
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25891

Abstract

Purpose - This study aims to analyze the effect of CEO power, independent board of commissioners, capital structure, and firm size on Islamic social reporting disclosure, as well as to explore the role of profitability as a moderating variable. Method - Using the random effect model and data analysis with EViews 12, the research sample includes Islamic banks in Malaysia, Indonesia, and Brunei Darussalam during the period from 2018 to 2023, with a population of 20. Result - CEO power has no significant effect on isr disclosure, while the independent board of commissioners and firm size have a significant positive effect. Capital structure shows a positive but insignificant effect, with profitability moderating the relationship between capital structure and firm size on isr disclosure. Implication - Good corporate governance and management commitment are essential for enhancing ISR disclosure, which is key to maintaining the reputation and transparency of Islamic banks in ASEAN. Originality - This study is the first to examine Islamic social reporting disclosure by integrating corporate governance factors and profitability across three ASEAN countries.
Co-Authors Abdul Qoyum Anggita Renata Sari Ibnu Qizam Joko Setyono Melis Melis, Melis Narong Hassanee R. Ibnu Haitam