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ANALISIS KINERJA KEUANGAN LEMBAGA AMIL ZAKAT NASIONAL YAKESMA DENGAN MODEL INTERNATIONAL STANDARD OF ZAKAT MANAGEMENT (ISZM) DAN ALLOCATION TO COLLECTION RATIO (ACR) PERIODE 2019-2023 Safira, Elza Dwi; Waluyo, Bambang; Fatah, Dede Abdul
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 2 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i2.260

Abstract

This study aims to analyze the financial performance of the National Amil Zakat Institute (LAZNAS) YAKESMA during the 2019–2023 period using two evaluation models, namely the International Standard of Zakat Management (ISZM) and the Allocation to Collection Ratio (ACR). The three main aspects analyzed include the efficiency, capacity, and financial effectiveness of the institution. This study uses a quantitative descriptive approach with secondary data in the form of financial statements and annual performance reports of LAZNAS YAKESMA. The results show that in terms of efficiency, the program load ratio has experienced a positive upward trend, while the ratio of operational and collection expenses is relatively stable and still within efficient limits. In terms of capacity, the growth of key receipts and program expenses showed excellent performance, although the working capital ratio was still below the ideal standard. Meanwhile, in terms of effectiveness, most ACR ratios showed significant improvements to reach the very effective category in 2022–2023. Thus, LAZNAS YAKESMA is considered to be able to distribute zakat funds optimally to mustahik. This research is expected to be a reference for other zakat institutions in evaluating and improving financial performance professionally and transparently.
PERTANGGUNGJAWABAN PIDANA PELAKU TINDAK PIDANA PENGANCAMAN SECARA ELEKTRONIK Geraldo, Hosea; Waluyo, Bambang
Jurnal Yuridis Vol 10 No 2 (2023): Jurnal Yuridis
Publisher : Fakultas Hukum Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jyur.v10i2.7097

Abstract

Pinjaman online merupakan tindakan peminjaman uang yang dilakukan melalui media internet. Pada umumnya pinjaman online dilakukan melalui website yang dikelola oleh lembaga financial technology untuk mendaftar sebagai debitur. Praktik pinjaman online sebenarnya sudah dikelola oleh Otoritas Jasa Keuangan (OJK) yang tertuang dalam 77/POJK.01/2016. Namun faktanya banyak pinjaman online yang beroperasi tidak memiliki izin dari OJK. Sehingga berdampak pada praktik penipuan, pemerasan, dan pengancaman disertai kekerasan yang memanfaat informasi pribadi nasabah. Penelitin ini menggunakan metode yuridis normatif dengan menggunakan pendekatan undang-undang. Penelitian ini mengacu pada Surat Putusan Nomor 438/Pid.Sus/2020/PN Jkt. Utr yang diketahui bahwa: 1) Pasal 29 Undang-Undang Informasi dan Transaksi Eletronik jo. Pasal 45B dan pasal 27 ayat. 2) Seharusnya sanksi yang diberikan kepada terdakwa dapat lebih berat, sebab dapat dikenakanan Pasal 311 tentang penghinaan, 294 tentang pengancaman, 378 tentang penipuan, dan 368 KUHP tentang pemerasan, Pasal 81 jo 82 ayat (3) Perpu No. 1 Tahun 2016 dan Pasal 76 UU No. 35 Tahun 2016. 3) Penegakan hukum terhadap tindakan pengancam yang dilakukan oleh desk collection sudah sesuai dengan perundangan yang berlaku. Kedepannya diharapkan juga Majelis Hakim dalam memutus perkara harus lebih mempertimbangkan fakta-fakta persidangan, unsur-unsur delik, dan pertimbangan berat ringannya tindak pidana dengan mengacu pada keadaan terdakwa dan kerugian korban.
Analisis Persepsi, Perilaku Dan Preferensi Masyarakat Terhadap Minat Menjadi Nasabah Bank Syariah Waluyo, Bambang; Ameliasari, Fitri; Sixpria, Nedsal
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.5948

Abstract

Indonesia is a Muslim-majority country, but the market share of Islamic banks in Indonesia is still low. Researchers have conducted pre-research to see how the perception and behavior of the merchant community in Pasar Parung towards Islamic banks. The pre-research shows differences in traders' perceptions of Islamic banks. In addition, there are also diverse behaviors and preferences toward Islamic banks. This study aims to analyze the influence of perceptions, behaviors, and preferences of the merchant community in Pasar Parung on interest in becoming Islamic bank customers. The study used quantitative data analysis methods. The research used a validity test, reliability test, and multiple linear regression analysis. The results showed that the perception of the merchant community influenced the interest in becoming Islamic bank customers. In contrast, the behavior of the merchant community did not affect the interest in becoming Islamic bank customers. The preferences of the merchant community affect the interest in becoming customers of Islamic banks. Simultaneously, perceptions, behaviors, and preferences affect the interest in becoming a customer of Islamic banks. Based on research shows that the public still needs Islamic banking education. Islamic banks are also expected to improve their quality performance to support the success of their operations to attract public interest to become customers of Islamic banks. Keywords: Perception, Behavior, Preferences, Interests, Islamic Bank
Perbandingan Kinerja Instrumen Investasi Berbasis Syariah dengan Konvensional di Pasar Modal Indonesia Syafrida, Ida; Aminah, Indianik; Waluyo, Bambang
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 6 No. 2 (2014)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v6i2.1230

Abstract

The Performance Comparation between sharia instrument performance and conventional syariah The main objective of investors in investment activities is to get the profit. Similarly, investors in Islamic investment activities want the same things. But often the performance of sharia instruments deemed lower than conventional instruments, so market share Sharia-compliant investment instruments is still minimal. This research doing comparation performance index and mutual fund index between shariah based and conventional based. Based on the results of research that takes samples Islamic instruments of capital markets such as sharia Islamic stocks and sharia mutual funds, it is concluded that the performance of sharia-based investment instruments are not significantly different from the conventional investment instruments, even during the period of research Islamic investment instruments showed slightly better performance.  DOI:10.15408/aiq.v6i2.1230
ELABORASI PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI KE DALAM NILAI SYARIAH ISLAM Waluyo, Bambang; Masjono, Ali
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 4 No. 2 (2012)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v4i2.2574

Abstract

This study aimed to obtain a design of the process of preparing the consolidated financial statements associated with syariah values in Islam, especially the value of fairness and honesty. The consolidated financial statements are designed to present the results of operations and financial position of the company and its subsidiaries. In the process, it will be clearly seen an effort to avoid injustice and dishonesty, because things are "suspected" as potentially able to "cheat" its readers in a way the elimination of the efect through adjusting entries and elimination. So that these process will be in accordance with the Quran and the HadithDOI: 10.15408/aiq.v4i2.2574
Legal Protection For Victims Of Sexual Violence In Legal Abortion Services Japono, Saskia Salsabila; Waluyo, Bambang
Journal of Law, Politic and Humanities Vol. 6 No. 1 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i1.2555

Abstract

This study aims to examine legal regulations that guarantee protection for victims of sexual violence in Indonesia, including the fulfillment of women's rights to obtain legal abortion services due to pregnancy resulting from sexual violence. The background of this study is based on the limited access of victims to safe abortion services despite being regulated in legislation. This study is important to assess the gap between legal norms and practices in the field in protecting victims. The method used is normative juridical with analysis of laws and regulations and other legal norms through literature study. The results of the study show that although Law Number 12 of 2022 concerning Sexual Violence Crimes, the Health Law, and the new Criminal Code have provided a legal basis for victims to access safe abortions, their implementation is still hampered by limited facilities, social stigma, and a lack of understanding among officials and medical personnel. In conclusion, it is necessary to strengthen the implementation of regulations and increase the understanding of stakeholders. The novelty of this research lies in its comprehensive analysis of the relationship between victim protection regulations and the implementation of legal abortion in Indonesia.
Criminal Liability for Hacking Personal Data through Ransomware Attacks on Digital Service Providers in Indonesia Simanjuntak, Shely Yesica; Waluyo, Bambang
Jurnal Daulat Hukum Vol 8, No 4 (2025): December 2025
Publisher : Magister of Law, Faculty of Law, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jdh.v8i4.48885

Abstract

Advances in information technology have driven massive digital transformation among Digital Service Providers (DSPs) in Indonesia, but this development has also increased the potential for increasingly complex cybercrime threats, particularly in the form of ransomware attacks. This normative legal study aims to examine the construction of criminal acts and criminal liability in cases of personal data hacking through ransomware attacks. The results of the study show that ransomware is a multi-layered criminal offense punishable under Law No. 1 of 2024 concerning the Second Amendment to the ITE Law (Articles 30, 32, and 27B) for illegal access, system destruction, and digital extortion, as well as Law No. 27 of 2022 concerning Personal Data Protection (PDP Law) (Articles 67(2) and (3)) for the unlawful disclosure and use of personal data. The concept of criminal liability is expanded from the main perpetrator and accomplices under Article 20 of the 2023 Criminal Code to accomplices under Article 21 of the 2023 Criminal Code in transnational syndicates. In addition, PLDs acting as Personal Data Controllers may be subject to corporate criminal liability (Article 118 of the 2023 Criminal Code) and fines (Article 57 of the PDP Law) if they are proven to have been negligent in maintaining user data security, which facilitates attacks. Although there is existing jurisprudence in the Sleman District Court Decision No. 527/Pid.Sus/2020/PN Smn, law enforcement in Indonesia faces major challenges in the form of cross-border crimes, limitations in digital forensics, and the lack of strong international cooperation, which has made it difficult to achieve concrete criminal liability in many major cases such as BPJS Kesehatan and KPU.
Legal Protection For Victims Of Sexual Violence In Legal Abortion Services Japono, Saskia Salsabila; Waluyo, Bambang
Journal of Law, Politic and Humanities Vol. 6 No. 1 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i1.2555

Abstract

This study aims to examine legal regulations that guarantee protection for victims of sexual violence in Indonesia, including the fulfillment of women's rights to obtain legal abortion services due to pregnancy resulting from sexual violence. The background of this study is based on the limited access of victims to safe abortion services despite being regulated in legislation. This study is important to assess the gap between legal norms and practices in the field in protecting victims. The method used is normative juridical with analysis of laws and regulations and other legal norms through literature study. The results of the study show that although Law Number 12 of 2022 concerning Sexual Violence Crimes, the Health Law, and the new Criminal Code have provided a legal basis for victims to access safe abortions, their implementation is still hampered by limited facilities, social stigma, and a lack of understanding among officials and medical personnel. In conclusion, it is necessary to strengthen the implementation of regulations and increase the understanding of stakeholders. The novelty of this research lies in its comprehensive analysis of the relationship between victim protection regulations and the implementation of legal abortion in Indonesia.
Optimizing the Enforcement of Asset Forfeiture as an Additional Penalty for Corruption Offenders to Recover State Losses: Optimalisasi Penerapan Pidana Tambahan Perampasan Aset terhadap Koruptor sebagai Upaya Pemulihan Kerugian Negara Salsabila, Syana Mifta; Waluyo, Bambang
Rechtsidee Vol. 13 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jihr.v13i2.1084

Abstract

Corruption continues to generate substantial state losses in Indonesia, while enforcement strategies still prioritize imprisonment over effective asset recovery, leaving illicit proceeds beyond the reach of the state. This study aims to evaluate the legal framework and enforcement barriers of asset forfeiture as an additional penalty for corruption and to assess the reform potential of non-conviction based asset forfeiture for accelerating recovery of state losses. Using a normative juridical design, the research applies statutory and conceptual approaches through systematic analysis of the Indonesian Criminal Code, anti-corruption legislation, anti-money laundering provisions, and the Draft Law on Asset Forfeiture of Criminal Acts. The study finds that although asset forfeiture is legally recognized, implementation remains weak due to integrity deficits in law enforcement, fragmented legal instruments, and limited operational effectiveness in tracing and confiscating proceeds of corruption. As a result, asset recovery outcomes are frequently suboptimal and deterrence effects are diluted. The key novelty is the policy argument that a comprehensive non-conviction based asset forfeiture regime, as advanced in the draft legislation, can enable confiscation of illicit assets even when criminal conviction is unattainable, thereby closing enforcement gaps that conventional conviction-based forfeiture cannot address. The findings imply that legal reform should institutionalize non-conviction based asset forfeiture alongside stronger due process safeguards, interagency coordination, and anti-money laundering alignment to improve corruption deterrence and measurably increase recovery of state losses. Highlights: Current forfeiture enforcement gaps sharply limit corruption asset recovery and state loss restitution. Non-conviction based forfeiture enables confiscation when prosecution fails through death, flight, or absconding. Comprehensive forfeiture legislation strengthens due process, interagency coordination, and corruption deterrence outcomes Keywords: Non-Conviction Based Forfeiture, Asset Recovery, Corruption Deterrence, Financial Crime Governance, Anti-Money Laundering, Legal Reform
Pengaruh Reputasi, E-Service Quality, dan E-Trust Terhadap Kepuasan Nasabah Generasi Z Pengguna Call Center Bank Syariah Indonesia (BSI) Saepullah, Putra Rizqy Dwi; Waluyo, Bambang
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.3148

Abstract

The development of digital services in the Islamic banking sector demands optimal service quality, particularly for Generation Z customers who are digital natives. This study aims to analyze the influence of reputation, e-service quality, and e-trust on the satisfaction of Generation Z customers using the Call Center services of Bank Syariah Indonesia. A quantitative approach was employed using regression analysis with SmartPLS 4.0. Data were collected through a questionnaire distributed to 200 randomly selected respondents. The results indicate that reputation and e-service quality have a significant influence on customer satisfaction, while e-trust does not show a significant effect. These findings highlight the importance of building a strong corporate image and improving responsive and reliable digital services to enhance customer satisfaction. Bank Syariah Indonesia is advised to optimize its call center performance, particularly in terms of response speed, information reliability, and meeting the expectations of Generation Z. This research offers theoretical contributions to the Islamic banking literature and practical recommendations for digital service strategy development.
Co-Authors Abidaturrahman, Khalda Achmad Bayu Chandrabuwono Adatha Aisyah Wijayanti Ade Irma Syahratien Adi Rachmat, Bayu Adianto, Taufiq Adityarahman, Dimas Ady Arman Afdhal Yaman Agustanti, Rosalia Dika Aji Lukman Ibrahim Ameliasari, Fitri Amin, Deny Yarusain Ananta, Muhammad Daffa Annisa Indria Irnawati Argyyndra, Arka Balacosa Arofah, Muhammad Nouval Azami, Muhamad Rafi Azizah, Sarah Barlean, Sereno Khalfan Beby Arini Mardhatillah Beniharmoni Harefa Budiman, Jodhy Farrel Dede Abdul Fatah Fatimah Fatimah Geraldo, Hosea Hadiansyah, Ahmad Irgi Handar Subhandi Bakhtiar Handoyo Prasetyo Hartono, Teguh Herbawani, Chahya Kharin Hulu, Samuel Arthur Ida Syafrida Ida Syafrida Iman Rusdianto Indianik Aminah Indianik Aminah Iwa Adyaksa, Iwa Adyaksa Japono, Saskia Salsabila Lalita Hanief Manurung, Abraham Hadonganan MB Nani Ariani muchtar, ali masjono Muchtasib, Ach. Bakhrul Muchtasib Muhammad fauzan Mutaqin, Fadzal Mutia, Wanda Nasution, Hanifa Maulida Nedsal Sixpria Ningsih, Tri Fitria Noerman, Chiquita Thefirstly Novyana, Hilda Nurul Hasanah Pasah, Marip Putra, Fathurozi Wiratama Rianda Dirkareshza Riyanto Riyanto Roring, Edward Benedictus Saepullah, Putra Rizqy Dwi Safira, Elza Dwi Safitri, Nurfala Salles, Sergio Salsabila, Syana Mifta Shafira Aristianti Shafira, Annisa Shiva Shalihah, Mar'atun Simanjuntak, Shely Yesica Slamet Tri Wahyudi Subakdi Subakdi, Subakdi Sujarwo Sujarwo Syahratien, Ade Irma Syamsul Hadi Sylvia Rozza Taufikul Ichsan Tomi Gumilang, Singgih Widagdo, Widyastomo Wirawan, Rio Wulandari, Vidia Ayu Zahra, Inas Afifah Zein, Mohammad Diesel