Claim Missing Document
Check
Articles

Found 11 Documents
Search

Dampak Dana Desa Terhadap Kemiskinan Dengan Pendekatan Indikator Sustainable Development Goals (SDGs) : Tinjauan Ekonomi Islam Khavid Normasyhuri; Tulus Suryanto; Riza Prayoga
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.589

Abstract

Poverty is a major problem, especially in various regions. In the pillar program rolled out by the United Nations, poverty is the main material for discussion and the subject to be resolved in the sustainable development program or SDGs. Poverty is still a very heavy burden and an endless problem for Tempel Rejo Village, which is part of the Pesawaran Regency. The government realizes programs to eradicate poverty through village funds. The Village Fund is utilized in the implementation of the establishment of BUMDes as a place and forum where its activities are able to increase community income. Researchers try to study to see how much influence village funds have on poverty in Tempel Rejo Village for the 2015-2020 period based on an Islamic economic perspective. This research is included in quantitative with associative properties. The data used are in the form of secondary data from BPS and the Tempel Rejo Village Report. The statistical tool used is SPSS 21. The test used is the T-Test and R2-Test to see how much village funds affect the poverty of Tempel Rejo Village for the 2015-2020 period. The results in this study found the fact that village funds had a major influence on poverty that occurred in Tempel Village for the 2015-2020 period with a numerical value of 72%. The Tempel Rejo Village Fund, one of which is used for the program for the establishment of BUMDEs which is named BUMDEs Sumber Rejeki and currently BUMDes Sumber Rejeki, Tempel Rejo Village continues to grow and of course has a business in the economic field both in terms of savings and loan businesses, in terms of agricultural businesses and starting penetrated into the business sector in the field of animal husbandry. BUMDes have certainly opened the way and the opportunity to direct society to be more useful and this is stated in the Qur'an that if our intention is to work for worship then Allah will bestow and elevate our status. Keywords: Village Fund, Poverty, SDGs and Islamic Economy
Strategi Pengelolaan Zakat, Infaq dan Sedekah (ZIS) Terhadap Pemberdayaan Ekonomi Umat Dalam Pencapaian Sustainable Development Goals (SDGs) Pada Masa Covid-19 Khavid Normasyhuri; Budimansyah Budimansyah; Ekid Rohadi
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5793

Abstract

The purpose of this study was to determine the management and strategy for the management of Zakat, Infaq and Sedekah (ZIS) at the Nurul Iman Institute of Zakat, Infaq and Sedekah (ZIS) (LAZIS) in Lampung Province towards the economic empowerment of the people, especially in achieving the first program of Sustainable Development Goals (SDGs), namely poverty in rural areas. the time of the covid-19 pandemic. The method used is qualitative with a field research approach and is descriptive analysis. The research was conducted at the Nurul Iman Zakat, Infaq and Sedekah (ZIS) Institute (LAZIS) in Lampung Province. The results of the study indicate that the process of managing, distributing and utilizing Zakat, Infaq and Sedekah (ZIS) carried out by the Nurul Iman Institute of Zakat, Infaq and Sedekah (ZIS) (LAZIS) of Lampung Province from the stage of collecting Zakat, Infaq and Sedekah (ZIS) has been very effective with taking advantage of current digitalization, even the amount of zakat that has been collected continues to increase from year to year. Then Zakat, Infaq and Sedekah (ZIS) are very good because they choose which zakat is consumptive and productive so that the zakat funds distributed can be efficient and effective. Then the utilization of Zakat, Infaq and Sedekah (ZIS) is very appropriate where the productive zakat given makes zakat funds as capital for Small and Medium Enterprise (SME) with the aim of encouraging mustahiq (zakat recipients) to be able to have independent businesses in changing their living conditions in Indonesia. the current covid-19 period. Then the management strategy of Zakat, Infaq and Sedekah (ZIS) through the development and capital assistance of Small and Medium Enterprise (SME) has been very good with indicators of changes or increases in income from mustahiq who receive productive zakat funds.
Reaksi ketahanan pada Indeks Harga Saham Gabungan dan Indeks Saham Syariah Indonesia: bukti kondisi sebelum dan era Covid-19 Khavid Normasyhuri; Erike Anggraeni; Nanang Defri Wahyu Pratama
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 2, JULI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i22022p111

Abstract

AbstractUsing paired sample t-tests, this study aims to determine the resilience of the Indonesia Composite Index (IHSG-IDX Composite) and the Indonesia Sharia Stock Index (ISSI) before and during the COVID-19 era. The results showed that there were significant differences in the IDX Composite before and during the COVID-19 pandemic era. This results indicate that the IDX Composite is experiencing shocks as a result of its inability to deal with the turmoil caused by the deadly COVID-19, resulting in price index volatility. However, there was no difference in the Indonesian Sharia Index, indicating that this index remains strong and stable. The results of this study are expected to guide foreign and domestic investors to make decision whether to buy, sell or hold shares, of both conventional and sharia stocks in the era of the COVID-19 pandemic.AbstrakPenelitian ini bertujuan untuk melihat reaksi ketahanan Indeks Harga Saham Gabungan (IHSG) dan Indeks Saham Syariah Indonesia (ISSI) sebelum dan ketika era COVID-19 dengan menggunakan uji beda paired sample t-test. Hasil uji yang dilakukan menunjukkan bahwa terdapat perbedaan yang signifikan pada IHSG. Hal ini menunjukkan bahwa IHSG mengalami guncangan. Reaksi pasar saham Indonesia tidak mampu menghadapi gejolak yang terjadi akibat virus COVID-19 sehingga terjadi ketidakstabilan pada IHSG di era pandemi. Namun, hasil penelitian menunjukkan tidak terdapat perbedaan yang signifikan pada Indeks Saham Syariah Indonesia sebelum dan ketika era pandemi COVID-19. Hal ini menunjukkan bahwa pasar saham syariah cukup stabil dan memiliki ketahahanan yang kuat. Hasil dalam penelitian ini diharapkan memberikan implikasi khususnya bagi para investor asing maupun domestik untuk memilih investasi saham baik saham konvensional maupun saham syariah terutama pada era pandemi COVID-19 dalam pengambilan keputusan terkait dengan keputusan membeli, menjual atau bahkan menahan saham agar mendapatkan imbal hasil di masa depan.
Peran Moderasi Komite Audit dalam Hubungan Audit Tenure dan Reputasi KAP dengan Kualitas Audit Khavid Normasyhuri; Fauzi Fauzi; Muhammad Suhaidi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1142

Abstract

This study tries to provide empirical evidence in order to see the factors that can affect audit quality, namely audit tenure and reputation of public accounting firms and see whether the audit committee can strengthen or even weaken in improving audit quality. The research sample is a manufacturing company listed on the Indonesia Stock Exchange from 2019-2021 with a purposive sampling technique. The number of observed samples was 96. The data analysis used was logistic regression and Moderate Regression Analysis. The statistical tool used is SPSS Version 21. The results of the study provide facts that audit tenure has no effect on improving audit quality. The reputation of the Public Accounting Firm has an influence on improving audit quality. The audit committee has not been able to moderate or weaken the relationship between audit period and audit quality improvement. The audit committee is able to moderate or strengthen the reputation of the Public Accounting Firm on improving audit quality.
Global Market Reaction to the Indonesian Islamic Capital Market During Covid Outbreak Ahmad Habibi; Khavid Normasyhuri; Aula Nurul Ma'rifah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1 (2023)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v12i1.14897

Abstract

The COVID-19 pandemic has impacted the global Islamic capital market, including Indonesia. As a result, it is critical to investigate the global stock market reaction to this issue. This study seeks to comprehend the global Islamic stock market's reaction to the Indonesian Islamic stock market, as represented by the Jakarta Islamic Index (JII), during the COVID-19 outbreak. To test the hypothesis, this study employs the Error Correction Model (ECM) techniques. The findings revealed that the global Islamic stock market had a significant influence on the Indonesian Islamic stock market during that time, both in the short and long term. This is due to the Islamic stock market's interconnected nature, which attracts investors as it allows foreigners to own Islamic stocks in Indonesia, and also offers valuable long- and short-term prospects. In addition, the globalization of the world economy, social and political relations are interrelated between countries, especially in the era of COVID-19. Because the outbreak was unavoidable, it caused global economic chaos and extreme crises, including investments in the Islamic stock market. In light of crisis, the findings of this study can be used as practical guidance for investors considering investing in the Islamic stock market.==============================================================================================================  ABSTRAK - Reaksi Pasar Global Terhadap Pasar Modal Syariah Indonesia Dalam Masa Covid-19. Pandemi COVID-19 berdampak pada pasar modal syariah global, termasuk Indonesia. Oleh karena itu, kajian yang berkaitan dengan hal tersebut sangat penting dilakukan. Penelitian ini bertujuan untuk mengkaji reaksi pasar modal syariah global terhadap pasar modal syariah Indonesia yang diwakili oleh Jakarta Islamic Index (JII) dalam masa COVID-19. Untuk menguji hipotesis, penelitian ini menggunakan teknik Error Correction Model (ECM). Hasil temuan menunjukkan bahwa pasar modal syariah global memiliki pengaruh signifikan terhadap pasar modal syariah Indonesia, baik dalam jangka pendek maupun jangka panjang. Hal ini disebabkan oleh sifat interkoneksi pasar modal syariah, yang menarik investor karena memungkinkan orang asing untuk memiliki saham syariah di Indonesia, dan juga menawarkan prospek jangka panjang dan jangka pendek yang menguntungkan. Selain itu, akibat globalisasi ekonomi, hubungan sosial dan politik antar negara saling berkaitan, terutama di era COVID-19. Karena pandemi tersebut tidak terhindarkan, kondisi ekonomi global dan krisis terjadi dalam berbagai sektor, termasuk pasar modal syariah. Temuan penelitian ini berimplikasi sebagai pedoman praktis bagi investor dalam berinvestasi di pasar modal syariah di Indonesia.
Determinan Laba Bersih Bank Syariah BUMN Pasca Merger Menjadi Bank Syariah Indonesia: Tinjauan dari Aspek Pembiayaan Pada Era Covid-19 Khavid Normasyhuri; Rela Setia; Erike Anggraeni
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 2: October 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i2.15543

Abstract

Penelitian ini memiliki tujuan untuk melihat  pengaruh serta kontribusi dari pembiayaan mikro, pembiayaan implan dan pembiayaan griya terhadap laba bersih Bank Syariah BUMN pasca merger menjadi Bank Syariah Indonesia (BSI) Cabang Kalianda pada era Covid-19. Penelitian ini menggunakan desain kuantitatif dengan pelaksanaan pendekatan penelitian assosiatif. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan Bank Syariah Indonesia (BSI) Cabang Kalianda. Pengambilan sampel menggunakan pendekatan data berkala (time series) dengan total jumlah sampel sebanyak 48. Software statistik yang diigunakan berupa Eviews 9. Hasil penelitian menemukan fakta bahwa pembiayaan mikro, pembiayaan implan dan pembiayaan griya memiliki pengaruh positif dan signifikan terhadap Laba Bersih Bank Syariah BUMN Pasca Merger Menjadi Bank Syariah Indonesia (BSI) Cabang Kalianda Pada Era Covid-19, hal terjadi dari adanya merger bank syariah semakin memperkuat dan meningkatkan modal Bank Syariah Indonesia (BSI) Cabang Kalianda dalam menambah dan memperluas jumlah pembiayaan sehingga jumlah penyaluran pembiayaan yang meningkat akan menghasilkan keuntungan yang diperoleh dari margin yang akan berpengaruh pada tingkat laba bersih yang diperoleh Bank Syariah Indonesia (BSI) Cabang Kalianda.
The Dynamic of Red Plate Bank's Financial Performance Before and During the Pandemic Khavid Normasyhuri; Nuria Erisna; Panji Aji Setiawan
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7750

Abstract

The COVID-19 pandemic has disrupted business activities, including the banking industry. The Indonesian State Bank (BNI) might face the same challenges as other banks. However, as a well-established red plate bank, the dynamic of this bank needs to be further investigated to show how the pandemic affects its financial performance. The main objective of this study is to provide empirical evidence on whether the COVID-19 pandemic affects the financial performance of the red plate bank. In doing so,  the current researchers conducted a comparative analysis using paired sample t-tests. Time series data based on BNI's quarterly financial reports from the first quarter of 2017 to the fourth quarter of 2022  were collected through documentation. The data were partitioned into two groups, which were data before the pandemic and during the pandemic. The paired sample t-test results show that, in general, there is no statistical difference in BNI's financial performance before and during the pandemic. The finding confirmed that, as a red plate bank, BNI is a well-established bank with a sound financial state regardless of the pandemic.
KINERJA PEGAWAI PT POS INDONESIA : APAKAH ANALISIS JABATAN MENJADI FAKTOR UTAMA ? Okta Supriyaningsih; Khavid Normasyhuri
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 8, No 2 (2023): Mei
Publisher : Departemen Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimen.v8i2.24610

Abstract

Adanya pemberian jabatan yang jelas sangat mempengaruhi kinerja karyawan dan akan membentuk seorang karyawan profesional. Tujuan pelaksanaan penelitian melihat hubungan analisis jabatan apakah menjadi faktor utama dalam peningkatan kinerja terutam pada PT Pos Indonesia atau tidak. Penelitian adalah jenis kuantitatif dengan pendekatan assosiatif. Data primer penelitian yang digunakan adalah data primer. Penelitian dilakukan pada periode 2022 di perusahaan milik negara sektor jasa logistik yakni PT Pos Indonesia Cabang Bandar Lampung. Teknik pengambilan sampel menggunakan sampel jenuh dengan total jumlah sampel sebanyak 250 karyawan. Pengumpulan data menggunakan kuisioner melalui google form dengan skala likert. Software stattistik SmartPLS 3.0 digunakan dalam melakukan analisis data. Hasil penelitian memberikan fakta analisis jabatan memiliki pengaruh dan menjadi faktor utama terhadap peningkatan kinerja pegawai PT Pos Indonesia Cabang Bandar Lampung dikarenakan karena pegawai merasa bekerja pada Badan Usaha Milik Negara yakni PT Pos Indonesia Cabang Bandar Lampung tersebut memiliki wewenang dan tanggung jawab sesuai dengan kemampuan pegawai yang bekerja dan di setiap jabatan ada kejelasan peraturan dalam mengerjakan pekerjaan yang sesuai dengan prosedur  PT Pos Indonesia Cabang Bandar Lampung sehingga seiring dengan hal itu juga dapat menunjang aktivitas atau standar hasil kerja pegawai dalam Badan Usaha Milik Negara tersebut.
Dampak Dana Desa Terhadap Kemiskinan Dengan Pendekatan Indikator Sustainable Development Goals (SDGs) : Tinjauan Ekonomi Islam Khavid Normasyhuri; Tulus Suryanto; Riza Prayoga
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.589

Abstract

Poverty is a major problem, especially in various regions. In the pillar program rolled out by the United Nations, poverty is the main material for discussion and the subject to be resolved in the sustainable development program or SDGs. Poverty is still a very heavy burden and an endless problem for Tempel Rejo Village, which is part of the Pesawaran Regency. The government realizes programs to eradicate poverty through village funds. The Village Fund is utilized in the implementation of the establishment of BUMDes as a place and forum where its activities are able to increase community income. Researchers try to study to see how much influence village funds have on poverty in Tempel Rejo Village for the 2015-2020 period based on an Islamic economic perspective. This research is included in quantitative with associative properties. The data used are in the form of secondary data from BPS and the Tempel Rejo Village Report. The statistical tool used is SPSS 21. The test used is the T-Test and R2-Test to see how much village funds affect the poverty of Tempel Rejo Village for the 2015-2020 period. The results in this study found the fact that village funds had a major influence on poverty that occurred in Tempel Village for the 2015-2020 period with a numerical value of 72%. The Tempel Rejo Village Fund, one of which is used for the program for the establishment of BUMDEs which is named BUMDEs Sumber Rejeki and currently BUMDes Sumber Rejeki, Tempel Rejo Village continues to grow and of course has a business in the economic field both in terms of savings and loan businesses, in terms of agricultural businesses and starting penetrated into the business sector in the field of animal husbandry. BUMDes have certainly opened the way and the opportunity to direct society to be more useful and this is stated in the Qur'an that if our intention is to work for worship then Allah will bestow and elevate our status. Keywords: Village Fund, Poverty, SDGs and Islamic Economy
Kelengkapan Penyajian Laporan Keuangan Terhadap Fraud Detection Dengan Di Moderasi Good Corporate Governance Era Covid-19 Oza Restianita; Khavid Normasyhuri; Muhamad Kurniawan
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9071

Abstract

The pandemic due to Covid-19 has had an impact on the sustainability of companies including banking institutions. Many banking companies experienced financial difficulties. The financial and cash flows owned by the company are very vulnerable to various problems caused by financial transaction activities that drop significantly and drop periodically. But on the other hand, the disruption of deteriorating economic conditions and the diversion of the focus of all parties to the Covid-19 pandemic crisis and weak oversight have created opportunities for fraud. This research was conducted with the aim of looking at the effect of completeness in the presentation of financial statements on fraud detection in Indonesian sharia commercial banks in the Covid-19 era through Good Corporate Governance (GCG) as a moderating variable. This research includes quantitative research with a moerator approach. This study uses secondary data derived from the financial reports of Indonesian Sharia Commercial Banks during the Covid-19 era in the 2020-2022 period. The sampling technique used is purposive sampling. The statistical software used is SPSS Version 25. The results showed that the completeness of financial reports has a positive and significant effect on fraud detection. The audit committee strengthens the positive influence of the completeness of financial statement presentation on fraud detection.