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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Jurnal Ilmu Perbankan dan Keuangan Syariah The International Journal of Pegon Islam Nusantara Civilization JURNAL KEISLAMAN Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
M. Zidny Nafi' Hasbi
Universitas Alma Ata
Religion Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP PERILAKU PENGHINDARAN PAJAK (TAX AVOIDANCE) ZIDNY NAFI' HASBI; Nur Fitriyanto
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 1 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.1.2021.58-66

Abstract

This study aims to analyze the effect of audit quality proxied by the size of the auditor and audit tenure, while the audit committee proxied by the number and composition of audit committee competency expertise on tax avoidance behavior calculated by the Cash ETR (CETR) method. The population used is companies registered in the Jakarta Islamic Index (JII) in 2015 to 2019, using purposive sampling technique, 11 companies with 55 observations were obtained. This study uses panel data regression, with the best approach after testing the fixed effect model. The results of this study reveal that audit tenure has a positive effect on tax avoidance behavior and the number of audit committees has a significant negative effect on tax avoidance behavior, while auditor size and accounting background have no significant effect on tax avoidance behavior.
TEORI DAN KONSEP AKAD MUSYARAKAH DAN PENERAPANNYA DALAM PERBANKAN SYARIAH Rani Rahayu; M. Zidny Nafi' Hasbi
Jurnal Keislaman Vol. 5 No. 2 (2022): Jurnal Keislaman
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/jk.v5i2.3436

Abstract

Penduduk Indonesia seperti yang kita tahu mayoritas adalah seorang muslim. hal ini juga yaang membuat masyarakat mulai sadar akan pentingnya bank syariah untuk mengindari transaksi-transaksi yang tentunya melenceng dari hukum atau ajaran islam. Akad musyarakah merupakan suatu akad kerja sama antara pemilik modal yang dimana hal ini dapat terjadi antara dua orang maupun beberapa orang didalam berbagai bentuk guna melaksanakan suatu kegiatan yang halal dan produktif dengan kesepakatan yang telah ditentukan secara adil dan proposional dalam pembagian margin maupun keuntungannya. Untuk memahami bagaimana akad musyarakah tentu kita harus mengetahui bagaimana teori dan konsepnya terlebih dahulu. Laporan ini ditulis guna mengetahui bagaimankah teori maupun konsep dalam akad musyarakah serta penerapannya dalam perbankan syariah. Apakah perbankan syariah di Indonesia telah menerapkan akad musyarakah dengan baik sesuai dengan teori dan konsepnya dalam kegiatan sehari-hari, dan nasabah yang melakukan transaksi di bank syariah menggunakan akad musyarakah apakah telah mendapatkan haknya sesuai konsep dan teori yang ada.
Portrait of Public Debt, Fiscal Space, and Debt Impact: Islamic Finance Study on Islamic Countries Territory Zidny Nafi' Hasbi
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 7, No 2 (2022)
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v7i2.7760

Abstract

Policymakers, the Public debt is a problem that the monetary and fiscal authorities have long been concerned about. The amount of public debt concerning fiscal viability and the financial crisis has received a lot of attention recently. This study's goal is to examine and evaluate how the function and impact of debt, both external and internal, on the macroeconomic situation of various countries. The researcher will present several cases of empirical evidence regarding the impact of debt on the socio-economics of a country. The main focus of this research discussion is on the theoretical study of debt and the impact of debt in various countries in the region, as well as the views of Islamic thinkers on public debt. A library study was the research methodology employed. by collecting, identifying, and analyzing articles and related references (literature review) related to the focus research. Furthermore, researchers will examine several cases of portraits of various empirical evidence concerning the country's socioeconomic debt. The findings demonstrate that an Islamic state will be successful based on its ability to collect taxes, alms, and other required and optional sources of income, as well as revenue from public works projects, real estate, and natural resources. To achieve a balanced budget and prevent wasteful spending, the state will implement the middle-at-tawasuth principle.
KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA Miqdam Maufur; Abdul Basit; Akmal Ihsan; M. Zidny Nafi’ Hasbi
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.428 KB) | DOI: 10.52300/jemba.v2i1.2920

Abstract

Performance has an effect on CSR disclosure of Islamic Commercial Banks in Indonesia. The financial performance variable uses the profitability ratios (ROA, ROE, NIM), while the CSR measurement uses the ISR indicator. The sample in this study uses 6 Islamic Commercial Banks with a data period from 2014-2016. Data analysis in this study used multiple linear regression. The results of this study are Return on Assets (ROA) has a significant positive effect on CSR disclosure, Return on Equity (ROE) has a significant positive effect on CSR disclosure, and Net Income Margin (NIM) has an insignificant positive effect on CSR disclosure. Together, the ROA, ROE, and NIM variables have a significant effect on the disclosure of Islamic Bank CSR in Indonesia in 2014-2019.
Tinjauan Hadits, Maqashid al-Syariah Dan Hukum Positif Indonesia Terhadap Talak di Luar Pengadilan Nur Rofiq; Hamim ILyas; Rahmawati r; Orien Effendi; M. Zidny Nafi' Hasbi
The International Journal of Pegon : Islam Nusantara civilization Vol 9 No 01 (2023): Menyusuri Turats Ulama Nusantara, Memperkokoh Moderasi Islam
Publisher : INC- Islam Nusantara Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2360.918 KB) | DOI: 10.51925/inc.v9i01.76

Abstract

The formulation of the research problem is how to review hadith, maqashid al-shariah and positive law in Indonesia regarding divorce outside the court? The research method is normative legal research (library research). The results of the study, that based on the hadith in al-Majmu' Syarah al-Muhadzdzab by Imam Nawawi stated that divorce falls both in voluntary (calm), emotional, serious and joking conditions based on the hadith ثَلَاثٌ جَدُّهُنَّ جد. This hadith is often used as the basis that divorce is legal without having to go before a court. But the law in force in Indonesia, divorce must be carried out in the Religious Courts in accordance with Article 115 of the Compilation of Islamic Law (KHI), Law Number 1 of 1974 concerning Marriage and the fiqh principles الضرر يزل danحكم الحاكم إلزام. Meanwhile, according to maqasid al-shari'ah, whose core objective is to bring about benefit for humans and eliminate harm, then a divorce that is not pronounced in front of a court of law is very harmful, for example, for a wife and husband, they do not have a divorce certificate that has legal force, then if those who want to remarry will encounter obstacles at the Office of Religious Affairs (KUA). So if they want to get married a second time, they end up taking the marriage route under the hand. And if there is another divorce, the wife does not get maintenance rights during the 'iddah period, such as clothing, food and shelter. The impact on children is that they will affect their psychology, because children who initially live with a harmonious family then live with a family full of problems. In addition, the father and mother often do not provide a regular and fixed amount of income because the divorce of their parents has no legal force, so the court cannot compel the father or mother. خلاصة صياغة مشكلة البحث هي كيفية مراجعة الحديث ومقشد الشريعة والقانون الوضعي في إندونيسيا فيما يتعلق بالطلاق خارج المحكمة؟ منهج البحث هو البحث القانوني المعياري (بحث المكتبة). وأوضحت نتائج الدراسة التي تستند إلى حديث الإمام النووي في `` المجموع '' أن الطلاق يقع في ظروف طوعية وعاطفية وخطيرة ومزحة بناء على حديث ثَلَاثٌ جَدُّهُنَّ جد. غالبًا ما يستخدم هذا الحديث كأساس أن الطلاق قانوني دون الحاجة إلى المثول أمام محكمة. لكن القانون المعمول به في إندونيسيا ، يجب أن يتم الطلاق في المحاكم الدينية وفقًا للمادة 115 من مجموعة الشريعة الإسلامية (KHI) ، القانون رقم 1 لسنة 1974 بشأن الزواج ومبادئ الفقه db يزل dan حكم الحاكم إلزام. وفي الوقت نفسه ، وفقًا لمقاصد الشريعة ، التي يتمثل هدفها الأساسي في تحقيق المنفعة للإنسان والقضاء على الأذى ، فإن الطلاق الذي لا يتم النطق به أمام القضاء ضار جدًا ، على سبيل المثال ، بالنسبة للزوجة والعائلة. الزوج ، ليس لديهم شهادة طلاق ذات قوة قانونية ، فعندئذ إذا أراد أولئك الذين يرغبون في الزواج مرة أخرى سيواجهون عقبات في مكتب الشؤون الدينية (KUA). لذلك إذا أرادوا الزواج مرة ثانية ، ينتهي بهم الأمر بسلك طريق الزواج تحت اليد. وإذا وقع طلاق آخر فلا تحصل الزوجة على حق النفقة في العدة من كسوة ومأكل ومأوى. التأثير على الأطفال هو أنهم سيؤثرون على نفسهم ، لأن الأطفال الذين يعيشون في البداية مع أسرة متناغمة يعيشون بعد ذلك مع أسرة مليئة بالمشاكل. بالإضافة إلى ذلك ، لا يوفر الأب والأم في كثير من الأحيان مبلغًا منتظمًا وثابتًا من الدخل لأن طلاق الوالدين ليس له قوة قانونية ، لذلك لا يمكن للمحكمة إجبار الأب أو الأم. Rumusan masalah penelitian ini adalah bagaimana tinjauan hadits, maqashid al-syariah dan hukum positif di Indonesia terhadap talak luar pengadilan?. Metode penelitiannya adalah penelitian hukum normatif (library research). Hasil penelitian, bahwa berdasarkan hadis dalam al-Majmu’ Syarah al-Muhadzdzab karangan Imam Nawawi menyatakan talak itu jatuh baik dalam kondisi suka rela (tenang), emosi, serius maupun bercanda berdasarkan hadis ثَلَاثٌ جَدُّهُنَّ جد. Hadits tersebut sering dijadikan dasar bahwa talak itu sah tanpa harus di depan pengadilan. Tetapi hukum yang berlaku di Indonesia talak harus dilaksanakan di Pengadilan Agama sesuai Pasal 115 Kompilasi Hukum Islam (KHI), Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan dan kaidah fikih الضرر يزل danحكم الحاكم إلزام. Sedangkan menurut maqashid al-syariah yang tujuan intinya ialah mewujudkan kemaslahatan bagi manusia dan menghilangkan kemudharatan, maka talak yang tidak diikarkan di depan sidang pengadilan sangat membawa kemudharatan, misalnya bagi seorang istri dan suami, mereka tidak mempunyai surat cerai yang memiliki kekuatan hukum, maka jika mereka mau menikah kembali akan menemui kendala di Kantor Urusan Agama (KUA). Maka jika mereka mau menikah yang kedua kali akhirnya menempuh jalur nikah di bawah tangan. Dan jika terjadi perceraian kembali, maka istri tadi tidak mendapatkan hak nafkah selama masa ‘iddah, seperti pakaian, pangan dan tempat tinggal. Dampak terhadap anak yaitu akan mempengaruhi kejiwaannya, sebab anak yang semula tinggal bersama keluarga yang harmonis kemudian tinggal dengan keluarga yang penuh masalah. Di samping itu si ayah maupun si ibu sering tidak memberikan nafkah secara teratur dan jumlah yang tetap karena perceraian orang tuanya tidak memiliki kekuatan hukum, sehingga pengadilan tidak bisa memaksa ayah maupun ibunya.
Ijarah Collaborative Service Model in Sharia Banking Chaidir Iswanaji; Aziz Muslim; M. Zidny Nafi' Hasbi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economic: July, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.1778

Abstract

Ijarah is a contract for the transfer of usufructuary rights over goods or services, through payment of rental wages, without being followed by a transfer of ownership of the goods themselves. The context of ijarah in Islamic banking is a lease contract in which a bank or financial institution leases equipment to one of its customers based on a definite predetermined cost. The research method is qualitative with a comparative study approach. Data collection techniques include observation, documentation, and deep interviews. The object of this research was carried out in the Yogyakarta area. The findings of the ijarah case presented in this study indicate that the services created jointly by customers, service organizations (Islamic banks), and assisting parties divide their roles into sub-roles assigned to individuals. This research provides a basic understanding of the development of a sharia service model, which can complement the current IFM to holistically capture both economic transactions and service elements, which are currently prevailing in the Islamic banking market.
Assessing the Efficiency of Sharia Rural Banks: A Comparative Study Using DEA Frontier Rahmanto, Dhidhin Noer Ady; Maulana, Hardiyansyah; Novi Febriyanti; M. Zidny Nafi’ Hasbi; Tyagita Dianingtyas Sudibyo
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol 6 No 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.278.127-145

Abstract

The COVID-19 pandemic has negatively impacted various sectors, including health, the economy, and banking, leading to decreased purchasing power, weakened entrepreneurship, and threats to MSMEs. The Sharia Rural Banks (BPRS) complements other Sharia banks in Indonesia by meeting the community's financial needs in accordance with Sharia principles. Efficiency in banking serves as a key indicator to assess bank performance, determining whether a bank is operating effectively. Identifying the factors that influence efficiency in the banking sector is essential. This study employs a quantitative approach with a descriptive design, using secondary data from the BPRS annual financial reports for the first, second, third, and fourth quarters of 2023, obtained from the official OJK website. The research sample includes 20 BPRS in the Central Java and DIY Provinces, all registered with the OJK. The data was processed into input and output variables based on financial balance sheets and profit and loss statements. Analysis was conducted using the DEA Frontier Application with the Variable Return to Scale (VRS) model. Efficiency was measured on a scale from 0 to 1, where a score of 1 or 100% indicates full efficiency. This study, conducted online from May to July 2024, utilized annual financial report data sourced from the Financial Services Authority (OJK). The findings reveal that the average operational efficiency of BPRS in Central Java across the four quarters was 0.881, while in DIY, it was 0.940, indicating that BPRS in DIY demonstrated higher operational efficiency compared to those in Central Java.
Peran Inovasi Keuangan dalam Meningkatkan Akses ke Layanan Ekonomi di Masyarakat Sita Dian Afsari; M. Zidny Nafi’ Hasbi
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2419

Abstract

Financial innovation plays a crucial role in increasing people's access to economic services, especially in the ever-evolving digital era. Through various forms of innovation such as digital financial services, fintech, mobile banking, and electronic payment systems, people, including those in remote areas—have made it easier to reach banking, investment, and financing services. These innovations help overcome various conventional barriers, such as limited physical infrastructure, high transaction costs, and the unaffordability of formal financial services. In addition, the presence of financial technology also expands financial inclusion by providing products and services that are more flexible, cheap, and easily accessible through mobile devices. This not only encourages local economic growth, but also empowers micro, small, and medium enterprises (MSMEs) to develop their businesses. However, challenges remain, such as the need for financial literacy, consumer data protection, and adequate regulatory oversight. Therefore, synergy between the government, financial institutions, technology providers, and the community is important to ensure that financial innovation can be utilized optimally and sustainably in promoting inclusive economic prosperity. Financial innovation is not just a technological advancement, but a strategic solution towards economic justice.
Ekonomi Berkelanjutan : Solusi untuk Meningkatkan Ekonomi Masyarakat dan Perbankan di Indonesia Siti Wildatul Musyarrofah; M. Zidny Nafi’ Hasbi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1445

Abstract

This study aims to analyze the impact of Mekar Bank loans on the economic well-being of clients and the implementation of sustainable economic principles in financing. The method used is a qualitative approach with case studies conducted in several regions of Indonesia, particularly in the researcher's village, Blimbing, Kesambi, Besuki, Situbondo, where the program is implemented. The results of this study show that Mekar Bank loans have provided easier access to financing aligned with sustainable economic principles, contributing to increased income and improved living standards, especially among women. However, the study also identifies several challenges in the program's implementation, including a lack of client understanding regarding sustainable economic principles and effective financial management. To enhance the program's effectiveness, additional education on sustainable principles and financial management is necessary. Thus, Mekar Bank loans serve not only as a financing tool but also as a means of economic empowerment. These loans also encourage clients to adopt more sustainable business practices, such as the use of sustainable business capital. Therefore, Mekar Bank loans help promote economic growth while also fostering sustainable economic development, ensuring that the positive impacts of these loans continue and extend to more segments of society.
Pengaruh Inflasi Terhadap Keuangan Bank Syariah di Indonesia Tahun 2019-2023 Anggel Jenita Devi; M. Zidny Nafi’ Hasbi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1494

Abstract

Islamic banks are financial institutions that operate in accordance with Islamic law and do not charge interest to their customers. Contracts and agreements between consumers and banks determine the profit-sharing (inbalam) received by Islamic banks and those received by customers. The purpose of this study is to determine the effect of inflation on Islamic bank finance in Indonesia from 2019 to 2023. The research method employed is a quantitative approach. The data source utilized is the Financial Services Authority (OJK), with document data collection techniques. Data analysis in this study involves simple linear regression analysis, t-test, F-test, and coefficient of determination (R²) test. The results indicate that inflation has no effect on the profitability of Islamic banking in Indonesia during the period from 2019 to 2023. This conclusion is drawn because the t-test results yielded a t-value of 1.359 < t-table 2.01505 and a significance value of 0.267 > 0.05, indicating no influence between the independent variable (inflation) and the dependent variable (profitability). Therefore, it can be concluded that inflation does not have a partial and significant effect on Islamic banking profitability in Indonesia during the 2019–2023 period.
Co-Authors Abdul Basit Akmal Ihsan Anggel Jenita Devi Aziz Muslim Dhidhin Noer Ady Rahmanto Hamim ILyas Iswanaji, Chaidir Maulana, Hardiyansyah Miqdam Maufur Novi Febriyanti Nur Fitriyanto Nur Rofiq Orien Effendi Rahmawati Rahmawati Rani Rahayu Sita Dian Afsari Siti Wildatul Musyarrofah Tyagita Dianingtyas Sudibyo