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All Journal IQTISHODUNA EL-MUHASABA Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceedings of Annual Conference for Muslim Scholars Jurnal Penelitian Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam JIFA (Journal of Islamic Finance and Accounting) Aktsar: Jurnal Akuntansi Syariah

Jadzil Baihaqi

Pascasarjana, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang

Author-ID : 465370

Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Articles

AKUNTANSI SUMBER DAYA MANUSIA: KAJIAN KRITIS ATAS PENGAKUAN PEMAIN SEPAK BOLA SEBAGAI ASET KLUB SEPAK BOLA DI INDONESIA Baihaqi, Jadzil
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Title: [Human Resource Accounting: A Critical Study on Recognition of Football Player as Football Club Asset in Indonesia]The purpose of this study is to examine and criticize the theory of human resource accounting and IAS 38, specificly with regard to the football player recognition. This study also expands the accounting perspective to see the reality of a more holistic perspective, which is not only limited to the financial perspective. This study is a qualitative study by using the critical paradigm and a case study perspective. The result of this study is the form of new accounting concept, particularly the recognition of football players. Player recognition is not interpreted only from the economic perspective, but more important is the players have inherent factors, namely the spiritual factors, education/training, social/cultural, and environmental. These factors highly influence the player, so it does not suitable if the player is recognized as an asset and the monetary valuation is not always the best indicator.

Pengaruh Upah Minimum Kabupaten/Kota (UMK) dan Pembangunan Manusia Berbasis Maqashid Syariah terhadap Jumlah Kemiskinan di Kabupaten Grobogan Jawa Tengah Safitri, Ria; Baihaqi, Jadzil; Supriyadi, S.
IQTISHODUNA IQTISHODUNA (VOL.16, No.1, 2020)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

This study aims to determine the effect of City Minimum Wage and human development based on maqashid shari'a on the amount of poverty in Grobogan, Central Java. This study uses a quantitative approach with secondary data types obtained from the Central Statistics Agency (BPS) and the Office of the Ministry of Religion Grobogan Regency. This research method uses multiple regression analysis techniques with time-series data from 2011 to 2017. Data analysis in this study uses Eviews 7 software. The results showed that the city minimum wage had a negative effect on the amount of poverty in Grobogan Regency. Whereas human development based on maqashid shari'a has a negative and not significant effect on the amount of poverty in Grobogan Regency. Human development based on maqashid shari'a has a negative and insignificant effect due to poverty measurement used by the Central Statistics Agency (BPS) using the concept of ability to meet basic needs (basic need approach). With this approach, poverty is seen as an inability from the economic side to meet the basic needs of food and non-food which are measured in terms of expenditure and income, so that other components cannot be directly linked to poverty.

PENGUATAN AKUNTABILITAS WAKAF (ILUSTRASI PADA KASUS WAKAF UANG DAN WAKAF SAHAM) Baihaqi, Jadzil; Islamiah, Makrufah Hidayah; Munandar, Muhammad Aris
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Accountability is still a weakness in waqf management. Not all nazirs can apply the Statement of Financial Accounting Standards (PSAK) No. 112 concerning Waqf Accounting as a standard in preparing financial statements for waqf management. Therefore, educational efforts and technical guidance are needed for the Nazirites, especially the money waqf nazirs (including stock waqf), whose potential is currently very large. This research is expected to provide experience in implementing PSAK No. 112 on waqf transactions. After Nazir can make correct waqf financial statements, it is hoped that people will be more interested in waqf money because waqf is managed in an accountable and transparent manner. The purpose of this study is to illustrate the application of PSAK No. 112 concerning Waqf Accounting on cash waqf transactions and stock waqf. This research uses a literature study approach. The results of this study are illustrations of journals and financial reports for cash waqf transactions and share waqf following the criteria for recognition, measurement, valuation, and presentation in financial statements based on PSAK No. 112 concerning Waqf Accounting.

Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Bank di Indonesia Baihaqi, Jadzil
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i1.1606

This study examines the impact of intellectual capital and corporate governance mechanism on banks’ performance both directly and also moderated effect. We used banks that were listed in Indonesia Stock Exchange. The bank’s performance was measured by risk-based bank rating while intellectual capital was measured by coefficient of VAIC (Pulic, 1998). The corporate governance mechanism was measured based on the size of boards of directors, composition of independent director, CEO remuneration, managerial ownership, the effectiveness of audit committee and ownership concentration. The result of the study shows that banks’ performance was positively influenced by intellectual capital. However, corporate governance mechanism did not influence the banks’ performance, while moderation effect of corporate governance mechanism on the relationship between intellectual capital and banks’ performance was not confirmed. Keywords: Banks’ Performance; Risk Based Bank Rating; Intellectual Capital; Corporate Governance JEL Classification code: C12, G21, G34, M41

University Social Responsibility:Concept Of Transformative Breakthrough Based On Sustainable Development Cahya, Bayu Tri; Baihaqi, Jadzil; Rohmah, Farida
Proceedings of Annual Conference for Muslim Scholars Vol 3 No 1 (2019): AnCoMS 2019
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

This article discusses about social responsibility from the point of view of higher education. The university in general is an institution with the highest honor in the academic environment. Then the university becomes the instrument of social climbing for most people in the society of developing countries. University social responsibility (USR) is a principle for social movements, which uses an ethical approach to develop and engage with local and global communities to maintain ecological, environmental, technical, social, and economic development. USR acts is a crucial player for social change because USR implies having an ethical quality policy, which regulates the performance of the university community. USR has an impact not only on universities but also on the global community and society. Keywords: University, Social Responsibility, Community Development

Internalization Of Moral Feelings As The Basis For Character Building And Accountability Of Islamic Boarding School Students Mubarok, Husni; Baihaqi, Jadzil; Anggraini, Dian Mustika
Jurnal Penelitian Vol 19, No 1 (2025): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jp.v19i1.34131

This study explores the internalization of moral feeling as the basis for shaping the accountability character of students at Pesantren Darur Ridwan Al-Fadholi, Pati. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation with the pesantren leaders, teachers, and students. The findings reveal four interrelated dimensions of accountability: institutional, individual, spiritual, and social. Institutional accountability is reflected in financial transparency and reporting practices, while individual accountability is fostered through students’ direct involvement in managing pesantren business units that require honesty and responsibility. Spiritual accountability is manifested in the habituation of religious practices, such as congregational prayers, Qur’an recitation, and tahfidz programs, which cultivate the awareness of accountability before Allah. Social accountability emerges through students’ participation in community activities, shaping their sense of responsibility beyond the pesantren environment. The study concludes that accountability in pesantren cannot be built solely on formal systems, but must be reinforced through the deep internalization of moral feelings. This research contributes theoretically by integrating moral psychology and Islamic accountability, and practically by offering insights for pesantren to strengthen both affective character formation and institutional systems of transparency.

Is CSR Assistance Effective for Islamic Based Community Development in Indonesia? Hadi, Nor; Baihaqi, Jadzil
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7911

This article strives to examine which CSR assistance factors are effective in helping to alleviate the burdens of a community who lives near a cement site. The CSR factors are developed from underlying intens of Islamic law (maqasid al-sharia). The CSR activities which are done by the company towards the community residing near the site are in the form of community development and partnerships. This study was conducted in a community residing around a mine. Primary data were utilized. The data were retrieved with a survey technique, and 97 respondents were retrieved. Meanwhile, the data were analyzed by using a factor analysis. The analysis results depict that there are 6 kinds of education assistance in the CSR programs, where assistance in establishing free schools is not effective enough because it is used for employees’ children, while they comprise a very small portion of the community. There are 20 CSR health programs for the community, while the only one that is not very effective is the HIV prevention program, because the company does not implement an HIV prevention program for the community. There are 12 CSR programs for the environment, in which all of the programs are considered to be effective for the community. There are 6 CSR socio-religious programs, while only 2 of them are considered as not being effective, which are the holiday and animal sacrifice assistance. There are 4 CSR programs for public infrastructure, in which all of the programs are effective to alleviate the community’s burdens. There are 2 CSR programs for national holidays, in which all of the programs are effective for the community. There are 5 socio-cultural CSR programs, in which 2 of the CSR programs are considered to not be effective, which are the arts and culture mentoring as well as arts and culture festival assistance. There are 7 CSR programs for youth and sports activities, which are all considered effective for the community. There are 4 other CSR programs for social assistance, in which 2 of the programs are viewed as being ineffective, which are the retirement home and death assistance. There are 4 CSR programs for rotating fund assistance for SMEs, which are all deemed effective for the community. There are 3 CSR programs for managerial assistance for SMEs, in which 1 program is thought to be ineffective, which is the record keeping and accounting training program. There are 3 CSR programs for marketing assistance for SMEs, which are all considered effective for SMEs.

Dynamics of Social Accountability of Islamic Boarding School (Case Study of Pesantren Al-Hidayat Lasem) Baihaqi, Jadzil; Mubarok, Husni
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.28606

This study aims to explore the dynamic social accountability of Islamic boarding schools (Pesantren). This research is qualitative research using a case study paradigm focused on Pesantren Al-Hidayat Lasem. The dimensions of social accountability follow Ebrahim's (2003) concepts. Data are collected through in-depth interviews and observations. The informants of this research include the chief and administrator of Pesantren Al-Hidayat Lasem. Miles & Huberman Model is used to analyse the data, namely data reduction, data presentation, and concluding. The results of this study indicate that Pesantren Al-Hidayat has implemented financial reporting, performance evaluation, participation, and social audit.

Pengaruh Profitabilitas dan Solvabilitas Terhadap Yield Sukuk dengan Peringkat Sukuk Sebagai Variabel Moderator pada Perusahaan di Indonesia Setiyani, Eprisa Risky; Baihaqi, Jadzil; Supriyadi, S.
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.5443

This study aims to determine the effect of profitability and solvency on sukuk yields with Sukuk ratings as moderator variables. The population of this study is the company that issued Sukuk on the IDX in 2014-2017. By using a purposive sampling technique, there are 9 companies with 34 Sukuk as the final sample. This study uses a quantitative approach with secondary data types. The analysis technique uses multiple linear regression and Moderated Regression Analysis supported by IBM SPSS 24. The results are (1) Profitability does not have a significant effect on sukuk yield. This is because regardless of the company's profits, the investor still receives a refund and the fee specified. (2) Solvability has a significant positive effect on sukuk yield. (3) The sukuk rating is not able to moderate the relationship between profitability and sukuk yield. (4) Sukuk rating can moderate the solvency relationship with sukuk yield.

Diskursus Akuntansi Zakat: Evaluasi Praktis Laporan Keuangan Lazisnu Kabupaten Kudus Baihaqi, Jadzil
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.3721

This research aims to identify and explain application about the implementation of PSAK 109 Zakat Accounting to financial reports of Zakat Management. The method used is a case study of LAZISNU Kudus by analyzing the 2017 financial statements and by interviewing the manager. This study finds that, in general, financial reports of LAZISNU Kudus are not in accordance with PSAK 109 because there are two incompatibilities. First, there are only two elements of the five elements in the financial statements, that are the Statement of Changes in Fund and the Statement of Cash Flow. Secondly, Amil funds are not properly recognized and presented, because they were not separated from zakat funds and infaq/shadaqah funds.

Co-Authors Bayu Tri Cahya Dian Mustika Anggraini Husni Mubarok Islamiah, Makrufah Hidayah Munandar, Muhammad Aris Nor Hadi Ria Safitri Rohmah, Farida S. Supriyadi, S. Setiyani, Eprisa Risky Setiyani, Eprisa Risky

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