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Comparison of Sharia Banking Performance in Malaysia and Indonesia According to Maqashid Sharia Perspectives Munir, Misbakhul; Ekawaty, Marlina; Manzilati, Asfi
Journal of Indonesian Applied Economics Vol. 12 No. 1 (2024): February 2024
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiae.2024.012.01.5

Abstract

Purpose The research objective was to analyze the difference of sharia banking performance in Malaysia and Indonesia through measurement tool of maqashid index of MPEM and PMMS Design/methodology/approach This research used comparative study quantitative method and secondary data with observation period of 2014-2021. Findings Based on the MPEM index of maqashid sharia, this research result referred that Indonesia was superior in the dimension of preserving religion, maintaining wealth, and continuing offspring. Based on PMMS maqashid sharia index, Malaysia was superior to Indonesia in all indicators consisting of educating individuals and upholding justice and welfare. Research limitations/implications The research objective was to analyze the difference of sharia banking performance in Malaysia and Indonesia through measurement tool of maqashid index of MPEM and PMMS period of 2014-2021 Originality/value The countries in Southeast Asia region have applied this Dual Banking System including Indonesia and Malaysia. The use of different system applied in banking field should affect the difference of performance measurement. MPEM and PMMS were taken as alternatives of maqashid sharia-based banking performance measurement which was more proper if it was functioned to measure the performance of sharia banking.
EKONOMI HIJAU PERSPEKTIF EKONOMI POLITIK: RELEVANSI DAN IMPLEMENTASI DI INDONESIA Ajeng Kartika Galuh; Asfi Manzilati; Sri Muljaningsih
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 1 (2024): 2024 September
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i1.251

Abstract

This research aims to investigate the relevance and implementation of the concepts of green economy and political economy in Indonesia through analysis of literature studies. The concept of a green economy emphasizing sustainable and environmentally friendly economic growth is becoming increasingly relevant amid the challenges of climate change and environmental degradation faced by Indonesia. Meanwhile, political economy is a key theoretical basis in understanding how economic decisions related to green practices are influenced by political, economic and policy factors at the local, national and global levels. Research findings show that there is a gap between concept and implementation in the field. Despite the commitment and efforts made by the government, private sector and civil society to encourage a green economy, there are still challenges in facing conventional economic interests which tend to focus on economic growth without taking environmental impacts into account. The implications of this research are the need for cross-sector collaboration, stronger regulations, investment in green innovation, and increased public awareness as important steps in realizing sustainable and environmentally friendly economic development in Indonesia.
Pemetaan Kebutuhan dalam Rangka Peningkatan Pelayanan dan Kesejahteraan Anggota Koperasi Jasa Pegawai Republik Indonesia (KJPRI) Universitas Brawijaya Manzilati, Asfi; Wicesa, Nayaka Artha; Wildana, Muhammad Dandy Alif; Rahmanti, Virginia Nur
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): Ihsan: Jurnal Pengabdian Masyarakat (April)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v6i1.17023

Abstract

Koperasi merupakan sebuah badan usaha yang didirikan dengan tujuan memenuhi kebutuhan dan meningkatkan kesejahteraan anggotanya. Beberapa manfaat yang dapat ditawarkan oleh koperasi adalah akses kepada pasar, sumber pembiayaan, pelatihan dan pendidikan, keuntungan bersama, serta keamanan dan perlindungan anggota. Manfaat- manfaat tersebut dapat terlaksana secara baik apabila koperasi berjalan sesuai dengan asas-asas pendirian koperasi. Koperasi Jasa Pegawai Republik Indonesia Universitas Brawijaya (KJPRI UB) sebagai sebuah koperasi yang menaungi para pegawai UB (Dosen dan Tenaga Kependidikan) memiliki misi yang sama, yaitu memenuhi kebutuhan dan kesejahteraan anggotanya. Oleh karenanya, KJPRI UB memerlukan pemetaan dan informasi komprehensif mengenai kebutuhan anggotanya sehingga dapat lebih berperan dan berkontribusi dalam peningkatan kesejahteraan anggota. Kegiatan pengabdian yang dilakukan bertujuan membantu KJPRI UB untuk memetakan kebutuhan anggota, sehingga dapat merumuskan strategi dan kebijakan dalam mencapai tujuan utama koperasi, yaitu kesejahteraan anggota.
Analyze the Implementation of Remuneration an Islamic Perspective at Supermarket Sakinah Surabaya Istiasih, Shitny Dwi; Manzilati, Asfi; Muljaningsih, Sri
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2491

Abstract

This study aims to analyze the implementation of remuneration from an Islamic perspective at Sakinah Supermarket Surabaya. The type of research that is appropriate is qualitative research. The approach used in this research is the case study method. Data collection was carried out through the stages of observation, interviews, and documentation. After data collection, data interpretation and validation were carried out. The results of this study indicate that the system and principles of wages at Sakinah Supermarket are by several Islamic principles. Remuneration is not only given in the form of money but also emphasized on support services and heart-to-heart relationships between employees. In addition, employees make work a part of worship. This can be seen from the routine activities in the form of halaqah and ease of worship. Islamic principles that have been implemented, such as fair, transparent, and equal. This study found that the wages received are a form of reciprocity for work and behavior at work. So that workers can carry out all the provisions of the company properly and precisely. Meanwhile, employers can provide opportunities for workers to be able to negotiate regarding the wages they will receive to create decent and fair wages for workers.
An Analysis of Hijra Decisions in the Banking Sector in Padang City Ghazela, Jehan Putri; Manzilati, Asfi; Muljaningsih, Sri
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2303

Abstract

The dual-banking system adopted by Indonesia shows the phenomenon of hijra in society which can be seen from the decrease in the number of loans and third-party funds in conventional banks. On the other hand, there has been an increase in financing and third-party funds in Islamic banks. The market share of Islamic banking in West Sumatra is 6.8% larger than the nation is only 5%, therefore this research was conducted in Padang City, West Sumatra Province. This study aims to analysis of hijrah decisions from conventional banks based on the Theory of Planned Behavior by Ajzen. The analytical method used in this study is Schultz's descriptive qualitative approach to phenomenology through the blade of "because of motives" and "order to motives". Data collection uses interview methods from key informants and supporting informants. Based on the results there are 4 themes have been found as follow: 1.) Spiritual belief; Bank interest is riba in Islam. 2.) Momentum; Relearning Qur'an. 3.) Temptation; Before and after the hijra. 4.) W
Economic and Social Dimensions of Uang Panai in the Bugis Tribe Sudarman, Suhaily; Burhan, Umar; Manzilati, Asfi
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2304

Abstract

This study aims to determine the economic and social dimensions of Uang Panai among the Bugis tribe. The type of research used is qualitative with a phenomenological approach, namely explaining the results of research on phenomena that exist in people's lives. Data collection uses interviews with relevant informants, observation and documentation. The research results obtained are that uang panai can be seen from the economic dimensions and social dimensions. When viewed from the economic dimension, Uang Panai will be formed due to the interaction of bargaining between the two parties (man and woman), the man makes the request, party of the woman becomes the supplier, the woman becomes the item offered and Uang Panai becomes the price. The amount of Uang Panai is determined by several factors, namely the level of education, profession, the price of staples and the cost of the wedding ceremony. Meanwhile, if Uang Panai is seen from the social dimension, then it is related to people's lives that affect the amount of Uang Panai. Factors that influence the amount of Uang Panai on the social dimension are customs, nobility, social status, and the influence of the area or the surrounding community.
Strategy for Achieving Social Performance of the Kanindo Syariah Cooperative, Dau Malang Branch Abdillah, Muqaffi; Manzilati, Asfi; Noor, Iswan
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2768

Abstract

For sharia financial institutions that runs their business based on the philosophy of the Qur'an and Sunnah, social performance is the basis for actors in interacting with the environment and each other. One method of reporting social performance for sharia companies is the Islamic Social Reporting Index method (ISR). However, this method is still considered inappropriate to be applied to sharia financial institutions, which requires sharia financial institutions to develop their own social strategies. This research aims to determine the strategy for achieving social performance in the Dau branch of the Kanindo Syariah cooperative and to dig deeper into the reasons why the ISR method is not suitable for application to Sharia Financial Institutions. This research uses descriptive qualitative research methods. The results of the research shows that Kanindo Syariah Dau branch has a strategy consisting of collecting and dsitributing social funds internally and externally. As for the ISR method, three conclusions were obtained which are the reasons why this method is not appropriate for sharia financial institutions, (1) lack of concern for the environment, (2) lack of understanding regarding maqashid sharia, and (3) lack of suitability for the environmental theme of the institutions which operates in the financial sector. Keywords: Strategy, Social performance, Islamic Social Reporting Index, Sharia Financial Institutions, Environment.
Implications of The Development of The Mandalika Circuit For The Economic And Social Community Aulad, Afdalul; Manzilati, Asfi
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2501

Abstract

This research aims to identify and analyze the implications of building the Mandalika circuit for the economy and society. The method used in this study is descriptive qualitative, with data collection through interviews. The results of this study are Culture is the whole system of ideas, actions and results of human work in the life of society which is made the property of humans by learning. As for human actions which are not learned, such as instinctive actions, some reflexes, some human actions which are instinctual abilities that are carried in the genes with their birth (such as eating, drinking, or walking on their two legs), are also remodeled by them into cultural actions.
IMPLEMENTASI AKUNTANSI SYARIAH: STUDI KASUS PADA RUMAH SAKIT Ahmad Djalaluddin; Moch. Bukhori Muslim; Aji Dedi Mularwaman; Asfi Manzilati; Ari Kamayanti; Fadjar Setiyo Anggraeni; Tumirin Tumirin; Lutfillah, Novrida; Darti Djuharni; Sonhaji Sonhaji; Virginia Nur Rahmanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 1 (2024): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to reveal the dynamics of concept formulation and implementation of sharia accounting for waqf-based hospitals. The Islamic accounting that is formulated and implemented is derived from the concept of Semesta Sejahtera that was initiated by the Islamic Economics and Business Lecturer Forum in 2017. The method used is a case study with a longitudinal-narrative approach, with a span of years between 2018 and 2023, at Sultan Agung Islamic Hospital, Semarang. The findings show that although the biggest challenge faced is the awareness of stakeholders, the concept of "idealistic" Islamic accounting that prioritizes the disclosure of contracts is very applicable. Abstrak Artikel ini bertujuan mengungkapkan dinamika perumusan konsep hingga penerapan akuntansi syariah untuk rumah sakit berbasis wakaf. Akuntansi syariah yang dirumuskan dan diterapkan, diturunkan dari konsep Semesta Sejahtera yang telah digagas Forum Dosen Ekonomi dan Bisnis Islam tahun 2017. Metode yang digunakan adalah studi kasus dengan pendekatan longitudinal-naratif, dengan rentang tahun antara 2018 hingga 2023, pada Rumah Sakit Islam Sultan Agung, Semarang. Temuan menunjukkan bahwa walau tantangan terbesar yang dihadapi adalah penyadaran para pemangku kepentingan, namun konsep akuntansi syariah "idealis" yang mengedepankan pengungkapan akad sangat bisa diterapkan.
Agency Problem and Its Enforcement In Funding Mudharabah: Study of Baitul Maal wa Tamwil Usaha Gabungan Terpadu Sidogiri, Malang Branch Multifiah, Multifiah; Manzilati, Asfi; Hurriati, Laili
International Journal of Social and Local Economic Governance Vol. 1 No. 1 (2015)
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2015.001.01.7

Abstract

This research aims to: (1) Find out the mechanism of funding mudharabah on BMT UGT Sidogiri, Malang branch. (2) Analyze the emergence of agency and its enforcement in funding mudharabah on BMT UGT Sidogiri Malang branch. Qualitative approach was used in this research method using a case study. Research findings show that: (1) There is no appropriateness of mechanism application of shared profit in terms of its requirement and its payment related to its decision of shared profit as it does not conform to DSN-MUI’s fatwa and concept as well as sharia economist’s opinion. (2) The presence of agency issue which is adverse selection encountered by BMT UGT as it is related to customer’s character which is unpredictable as well as the presence of moral hazard in the form of unconformity of financial use available in contract. This results from BMT’s incapability of doing intensive watch. (3) The enforcement already performed was by monitoring via direct interaction and giving intensives in the form of limitation decided by BMT UGT such as a long term restriction and the amount of funding.Keywords: theory of agency, enforcement, mudharabah, BMT
Co-Authors Abdillah, Muqaffi Abu Bakar Abu Bakar Sambah, Abu Bakar Adam Apriliyadi Agus Suman Ah Miftahul Alim Ahmad Djalaluddin Ahmad Erani Yustika Ahmad Syatir Ajeng Kartika Galuh Aji Dedi Mularwaman Amelia Priharsanti An'im Kafabih An'im Kafabih Anisa Fitria Utami Anisa Fitria Utami Anthon Efani Ari Kamayanti Arrum Mahmudahningtyas Aryo Galih Saloko Aryo Saloko Aulad, Afdalul Awang Tri Satria Bambang Agoes Hermanto Bayu Krisnamurthi Bella Myirandasari Bunga Hidayati Bunga Hidayati Burhan M. Umar Calista Donabella, Belinda Darti Djuharni DAVID KALUGE di, Supar Dias Satria Eka Dirgantara Aquino Esha Najitama Estu Unggul Drajat Estu Unggul Drajat, Estu Unggul Fadjar Setiyo Anggraeni Fahrizal, Muhamad Reza Faizaturrodhiah, Nur Fajari, Alfiani Bintang Fatik Noviono Utomo Fauzi, Dekky Gazi, Ananta Ghazela, Jehan Putri Ghozali Maski Ghozali Maski Girindra Mega Paksi Hanif Kautsar Rahmanda Yuna Ikrar Adina Panuntun Imamia, Tsumma Lazuardini Istiasih, Shitny Dwi Iswan Noor Jayanti, Dwi Nur Jayawarsa, A.A. Ketut Kafabih, An'im Kafabih, An'im Kartikasari, Dhian Khusnul Ashar Khusnul Ashar Khusnul Ashar Khusnul Ashar Kusairi Kusairi Laili Hurriati Listiyanto, Eko Lutfillah, Novrida M Fadli M. Firmansyah M. Firmansyah M. Pudjihardjo M. Tamim Syaifullah M. Umar Burhan Maftuch - Marlina Ekawaty Maryunani Maryunani, Maryunani Mashudi, Ahmad Mega Ria Misbakhul Munir Moch. Bukhori Muslim Mochamad Tamim Syaifullah Moh Agus Nugroho Moh. Khusaini Moh. Shadiqur Rahman Muhamad Reza Fahrizal Muhammad Dandy Alif Wildana Muhammad Faisal Riza Muhammad Zamroni Mahfudh Multifiah . Multifiah Multifiah Munawar Ismail Munawar Ismail Nabila, Ulfa Nina Andriyani, Nina Nurman Setiawan Fadjar Nurul Badriyah Patricia Diella Budiarto Prahara, Rahma Sandhi Rahel Kimbal Ratri, Devita Rahmani Rina Oktavia Riniati RIZKY ADITYA, DEANDRA Rosyidah, Lathifatul Sabila, Shafira Fathia Sari, Mariyana Siagian, Kevin Adriel Silvi Asna Prestianawati Siti Rohima Situmorang, Elina R. Sonhaji *), Ferra Ika Wardani Solechan Sri Muljaningsih Sri Muljaningsih Sudarman, Suhaily Supar di Suprayogi Suprayogi Suprayogi Suprayogi Susilo Susilo Syamsuri, Asyila Muthi'ah Syatir, Ahmad Tita Hariyanti Tsumma Lazuardini Imamia Tsumma Lazuardini Imamia Tumirin Tyas D. Hascaryani Tyas Danarti Uma Adi Kusuma, Uma Adi Umar Burhan Umar Burhan Umar Burhan, Umar Virginia Nur Rahmanti Virginia Nur Rahmanti Wicesa, Nayaka Artha Widodo Mardi Santoso, Widodo Mardi Winda Wahyu Widyasari Yenny Kornitasari Yenny Kornitasari Yenny Kornitasari, Yenny Yuna, Hanif Kautsar Rahmanda