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Performance Factors in Aloe Vera’s Value Chain as a Green Product Dinarjad Achmad; Maswadi Maswadi; Umiaty Hamzani
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.69 KB)

Abstract

Market mechanism of agricultural products which is currently applied is based on green economy. Green economy is also run in a farm of Aloe Vera in Pontianak. This study aims to analyze performance factors of Aloe Vera’s value chain as a green product in Pontianak, West Kalimantan. Value chain is analyzed using SEM analysis (Structural Equation Modelling). This research employs multi-stage sampling method and the samples include farmers, traders, consumers, and policy makers (110 respondents). The results showed that coefficient value was positive, indicating that if there is an increase of attention in value chain, farm performance will improve. Activities of value chain’s actors will improve performance as it is related to farming’s input-output management, synergy, and value chain’s integrity. Both indicators are important to ensure value chain’s actors can work to achieve farming performance. Quality performance was examined in terms of diversification and improvement of farming efficiency, increase in added value, increase in farm profitability, and improvement of marketing efficiency.
Pengakuan dan Pengukuran Instrumen Bebas Bunga Serta Peran Dewan Pengawas Syariah dalam Pelaporan Keuangan: Perbedaan Bank Syariah dan Konvensional Agustina Sarimastini; Umiaty Hamzani; Muhammad Fahmi; Syarif Muhammad Helmi; Nina Febriana Dosinta
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9842

Abstract

This study aims to examine the differences in the recognition and measurement of interest-free instruments and the role of the Sharia Supervisory Board in financial reporting between Islamic and conventional banks. The method used was a systematic literature review (SLR) of articles comparing the financial systems of the two types of banks. The results of the study indicate that Islamic banks use Sharia contract principles such as murabahah, mudharabah, and ijarah as a substitute for interest, while conventional banks rely on interest-based income. The role of the Sharia Supervisory Board (SSB) has proven significant in maintaining Sharia compliance, increasing accountability, and transparency in Islamic banks' financial reports. This study provides important insights for regulators, academics, and practitioners in developing Sharia-based financial reporting in Indonesia.