Claim Missing Document
Check
Articles

Found 36 Documents
Search

Efektifitas Audit Internal Syariah di Perbankan Syariah Nurul Fatimah; Muhammad Hamdan Ainulyaqin
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 11 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1135.52 KB) | DOI: 10.59141/jist.v3i11.530

Abstract

The main objective of this study is to determine the most effective factors that can play an important role in increasing the effectiveness of Islamic internal audit in the Islamic banking industry. This research is a qualitative method using scientific journal literature searches, and data collection was carried out using the Emerald online database. Sharia banking was established which has the aim of increasing economic activity in accordance with sharia principles, there is no usury, speculation, maysir, gharar and other activities that have been prohibited in sharia. Sharia internal audit is a way to maintain and ensure the integrity of Islamic financial institutions in implementing sharia principles. The existence of sharia internal audit for Islamic banking, provides assurance and independent accountability for stakeholders. the competence of the internal auditors is not enhanced, especially competencies related to the auditor's knowledge of muamalah sharia/fiqh or sharia audit which can be proven by holding a sharia-related certification. In carrying out their duties as an internal auditor, they must have competency qualifications to know and understand how the actual condition of sharia principles is so that they can identify if a violation occurs that is not in accordance with sharia principles both in transactions and operations.
Membentuk Generasi Rabbani Dalam Mensyiarkan Ekonomi Islam Melalui Kegiatan Diklat Ekonomi Syariah Di Universitas Pelita Bangsa Bekasi Aceng Badruzzaman Aceng; Muhammad Hamdan Ainulyaqin; Muhammad Najamuddin Dwi Miharja; Ermanto Ermanto; Ahmad Fauzi
Jurnal Pelita Pengabdian Vol. 1 No. 2 (2023): Juli 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v1i2.2398

Abstract

Ekonomi Islam sebagai suatu ilmu pengetahuan lahir melalui proses pengkajian ilmiah yang panjang, dimana pada awalnya terjadi sikap pesimis terkait eksistensi ekonomi Islam dalam kehidupan masyarakat saat ini. Hal ini terjadi karena di masyarakat telah terbentuk suatu pemikiran bahwa harus terdapat dikotomi antara agama dengan keilmuan. Label rabbani menggambarkan generasi emas umat (golden age) Islam. Generasi rabbani adalah generasi yang sukses, posisinya selalu berada dalam garis ajaran Islam, dan selalu mengajak orang lain untuk dekat dengan Allah. Generasi rabbani, generasi yang akan selalu berada di barisan terdepan dalam menegakkan kalimatullah, menegakkan syariat Islam. Generasi rabbani menjadi teladan karena secara duniawi generasi ini adalah orang-orang yang kaya jiwa dan unggul dari sisi ketaqwaannya. Sebagai agama yang berkarakter rabbani, universal dan kontekstual, Islam telah menyediakan sistem yang khas untuk menyelesaikan berbagai persoalan hidup yang dihadapi umatnya termasuk juga masalah ekonomi. Ekonomi Islam pada dasarnya merupakan upaya yang sistematis untuk memahami masalah ekonomi dan perilaku masyarakat dalam perspektif Islam. Ekonomi Islam merupakan ekonomi yang segala aktivitasnya selalu bersumber pada Al Qur’an, Assunnah, ijma’, dan maslahat. Tujuan yang hendak dicapai dalam ekonomi Islam adalah falah yakni mencapai kebahagiaan dunia dan akhirat. Ekonomi Islam memiliki karakteristik yang menjadi kekhasan yang berbeda dari ekonomi konvensional, mulai dari sumber hukum, tujuan, nilai, falsafah, dan prinsip. Hal inilah yang menjadi nilai unggul dari ekonomi Islam.
“SAY NO TO BULLYING” Sosialisasi Anti Perundungan di SMK Armaniyah Saiful Muktiali; Muhammad Hamdan Ainulyaqin; Djoko Nugroho; Nenda Nenda; Siti Juariah
Jurnal Pelita Pengabdian Vol. 2 No. 1 (2024): Januari 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i1.3108

Abstract

Perilaku bullying telah menjadi bagian kehidupan di kalangan remaja terutama para peserta didik yang menginjak pada jenjang SMA maupun SMK. Sebagaimana kita ketahui tindakan perundungan telah menyebar luas di media sosial yang mengakibatkan korban mengalami trauma secara mental dan psikis. Hal ini mendorong penulis beserta tim untuk mengupayakan atau mencegah tindak perundungan dikalangan remaja terutama pada jenjang SMK yang memang rawan terhadap tindakan kekerasan. Salah satu upaya konkrit untuk mengatasi bullying adalah dengan memberikan seminar” Say No To Bullying” dengan harapan dapat memberi wawasan praktis mengenai perilaku bullying dan dampak yang dirasakan oleh korban. Seminar ini dilaksanakan via online dengan peserta didik. Mereka mendapatkan pemaparan pengetahuan mengenai bullying: pengertian, sebab-sebab, dampak negatif, dan pencegahannya. Hasil webinar diharapkan peserta didik mengetahui secara kognitif pengertian bullying, karakter pelaku bullying, korban bullying, dan mengetahui bagaimana menghadapi pelaku bullying. Namun demikian, belum bisa dipastikan apakah mereka benar-benar memiliki perubahan perilaku secara konkrit atau tidak.
Digitalization and Sharia Financial Literacy as Strategies for MSME Empowerment in Bekasi Regency Mohammad Hatta Fahamsyah; Muhammad Najamuddin Dwi Miharja; Adrianna Syariefur Rakhmat; Muhammad Hamdan Ainulyaqin; Gina Nopiyanti
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1386

Abstract

Micro, Small, and Medium Enterprises play an important role in supporting regional economic development; however, they continue to face challenges related to digital technology adoption and effective financial management. Limited digital literacy and insufficient understanding of sharia-based financial practices often hinder business competitiveness and sustainability. This community service program aimed to enhance the capacity of business owners in utilizing digital technology for marketing activities and implementing sharia-based financial management practices to support sustainable business growth. The program was conducted on June 6, 2026, in Bekasi Regency and involved fifteen micro, small, and medium enterprise owners. The methods employed included socialization, training sessions, hands-on practice, mentoring, and evaluation through pre-activity and post-activity assessments. The training materials covered digital marketing strategies, the use of social media and online marketplaces, digital financial recording, and financial management based on sharia principles. The results demonstrated a significant improvement in participants' understanding of business digitalization and sharia financial management. Participants showed increased ability to utilize digital platforms for marketing, operate digital bookkeeping applications, and manage business finances more systematically. Furthermore, most participants successfully implemented digital marketing practices and financial recording systems in their business operations. The program indicates that the integration of digitalization and sharia-based financial management can effectively improve the capacity, competitiveness, and sustainability of micro, small, and medium enterprises.
Assessing Waqf Governance in Waqf-Based Insurance: A Waqf Core Principles Model Muadz Muadz; Rida Rosida; Muhammad Hamdan Ainulyaqin; Muhammad Thalal; Iti Septi; Rifaldi Nurul Akbar; Athia Nur Kamilah 
Madania: Jurnal Kajian Keislaman Vol 30, No 1 (2026): JUNE
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v30i1.11225

Abstract

This study examines which governance components explain the quality of waqf governance in Indonesia’s waqf-based insurance sector, using the Waqf Core Principles as the reference framework. Data were collected through a cross-sectional survey of 210 respondents involved in waqf-based insurance operations and analysed with partial least squares structural equation modelling. Good Waqf Governance was modelled as the endogenous construct, with Effective Supervision, Leadership Strategy, Risk Management, Shariah Governance Compliance, and Transparency Disclosure as predictors. The measurement model met the recommended thresholds for reliability, convergent validity, and discriminant validity. Transparency Disclosure (β = 0.4598, p = 0.0008) and Effective Supervision (β = 0.4089, p < 0.001) had positive and significant effects, while Risk Management showed a significant negative effect (β = -0.2191, p = 0.0462). Leadership Strategy and Shariah Governance Compliance showed no significant direct effect. The model explained 36.28 per cent of the variance in Good Waqf Governance. Supervision and disclosure carry the most weight at the sector’s present stage, while the negative risk management coefficient requires further investigation. Penelitian ini menguji komponen tata kelola yang menjelaskan kualitas tata kelola wakaf pada sektor asuransi berbasis wakaf di Indonesia dengan Waqf Core Principles sebagai kerangka rujukan. Data dikumpulkan melalui survei potong lintang terhadap 210 responden yang terlibat dalam operasi asuransi berbasis wakaf dan dianalisis menggunakan partial least squares structural equation modelling. Good Waqf Governance diposisikan sebagai konstruk endogen, dengan Effective Supervision, Leadership Strategy, Risk Management, Shariah Governance Compliance, dan Transparency Disclosure sebagai prediktor. Model pengukuran memenuhi ambang reliabilitas, validitas konvergen, dan validitas diskriminan. Transparency Disclosure (β = 0,4598; p = 0,0008) dan Effective Supervision (β = 0,4089; p < 0,001) berpengaruh positif dan signifikan, sedangkan Risk Management berpengaruh negatif dan signifikan (β = -0,2191; p = 0,0462). Leadership Strategy dan Shariah Governance Compliance tidak menunjukkan pengaruh langsung yang signifikan. Model menjelaskan 36,28 persen varians Good Waqf Governance. Pengawasan dan keterbukaan paling berbobot pada tahap perkembangan sektor saat ini, sedangkan koefisien negatif pada manajemen risiko menuntut penelusuran lebih lanjut.
Integrating Banking Fundamental Factors with Financial Technologies in Increasing Banking Performance Adrianna Syariefur Rakhmat; Mohammad Hatta Fahamsyah; Preatmi Nurastuti; Muhammad Hamdan Ainulyaqin
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1054

Abstract

The existence of innovation involving the adoption of technology in banking has boosted financial performance, where banks get sizable benefits. The use of technology in financial services or known as fintech not only produces new products and models in financial services, but has created solutions. This research is a quantitative research with secondary data sourced from the Financial Services Authority and Bank Indonesia from April 2020 to April 2023. The object of this research is all banks in Indonesia whose data has been aggregated. The variables used in the research are fintech as the independent variable, and banking profitability as the dependent variable, then adding banking fundamentals as a control variable . Meanwhile the analysis technique to be used is Ordinary Least Square (OLS). Fintech can optimize its role in supervising customers which can have an impact on minimizing non-performing loans so that it can increase profitability. The next thing is that even though costs increase it can actually increase profitability. The role of fintech in this case is that although the adoption of fintech will increase costs, profitability will also increase. The level of financing represented by LDR can be maximized in percentage in order to increase profitability.