Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

0.23

P-Index

This Author published in this journals

All Journal IQTISHODUNA EL-MUHASABA JIFA (Journal of Islamic Finance and Accounting) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceedings of Annual Conference for Muslim Scholars JIFA (Journal of Islamic Finance and Accounting)

Jadzil Baihaqi

Pascasarjana, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang

Author-ID : 465370

Religion Humanities Economics, Econometrics & Finance Social Sciences Other

Published : 6 Documents Claim Missing Document

Claim Missing Document

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

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 the Indonesia Stock Exchange. The bank’s performance was measured by risk-based bank rating while intellectual capital was measured by the coefficient of VAICTM (Pulic, 1998). The corporate governance mechanism was measured based on the size of boards of directors, the 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 the moderation effect of corporate governance mechanism on the relationship between intellectual capital and banks’ performance was not confirmed.

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

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

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search