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Role of Accounting Zakat as a Support Function in Supply Chain Management: A Resurrection of the Islamic Economy Doktoralina, Caturida Meiwanto; Bahari, Zakaria; Ismail, Nor Asmat; Herliansyah, Yudhi; Putri, Gina Permana
International Journal of Supply Chain Management Vol 7, No 5 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Within the increasingly competitive markets and the rapid changes in business all over the world today, it has become imperative for organizations to reconsider supply chain management (SCM) strategies due to the fact that the same SCM strategy may not appropriate for all organizations. The success of a strategy in a given business does not necessarily mean that it will be successful in others. Therefore, it is always important to explore new and non-traditional strategies for SCM. In the face of this argument, the present study argues for the effective role of Zakat as a support function in SCM. The focus is to illustrate how Zakat can perform an important job in SCM practices from an Islamic economic perspective. Experiences from governmental and non-governmental Zakat organizations in Indonesia are investigated with the purpose of indicating how Zakat, as an Islamic economic principle, can be usefully used in SCM practices. This study finally concludes that Zakat can play an effective role as a successful strategy in SCM. The findings of the study reflect the need to reconsider the concept and functions of different Islamic concepts including Zakat in order to keep up with the changes and challenges of modern societies. The implications of the study can be useful in SCM practices for both Islamic and conventional economies. They can also be considered in countries where Muslims are a minority. 
PENGARUH TOTAL ASSET TURN OVER, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP ACCUMULATION DISTRIBUTION LINE Haningsih, Luna; Zulkifli, Zulkifli; Doktoralina, Caturida Meiwanto
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.352 KB) | DOI: 10.24912/ja.v18i3.275

Abstract

Fundamental and technical analysis is used by analysis to predict the trend ofstock price and trading volume. Studies conducted aimed to determine the effect of fundamental analysis to technical analysis. Combining two forms of analysis can produce a more accurate prediction of the stock price movement of listed cement companies in Indonesia Stock Exchange. Research experts indicate that the fundamental and technical analysis can be used independently with the ability to predict stock price movements. This study combines both analysis in a model that can provide a more robust predictive capability in the Company's share price movements of cement. Fundamental analysis is the economy wide scope, one of the predictions of financial performance. In this study the total asset turnover, return on assets and return on equityto determine which stocks are pretty good. While technical analysis is usedaccumulation distribution line that has a better ability to predict future stock prices because the data contained technical stock price and trading volume to determine when to buy and sell momentum. These results indicate that the total asset turnover, return on assets and return on equity significantly influence the accumulation distribution line. While the individual that the return on equity has no significant effect. The results of this study are expected to improve knowledge for the readers, especially investors in order to obtain optimal benefits.
STUDY OF DIRECT RELATIONSHIP DETERMINANTS ON THE SELECTION OF MUSYARAKAH MUTANAQISAH (MM) PRODUCTS Bahari, Zakaria; Hatizal, Nor; Doktoralina, Caturida Meiwanto
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

This study analyses the direct relationship of determinantsâ??both intrinsic and extrinsic factorsâ??affecting the selection of Musyārakat Mutanāqiá¹£at (MM) house financing products. Intrinsic factors include factors of confidence in sharia compliance value and factors regarding the knowledge level of potential customers. Extrinsic factors include MM product characteristics such as service quality, costs, product benefits and promotions. MM products are emphasised in this study because of their many benefits, including lowering the burden of customersâ?? monthly payloads, a relatively shorter monthly payment period and increased benefits and profits for both banks and customers. Data were collected from 100 MM customers in Malaysia via the Internet (Facebook) and analysed using Structural Equation Modeling (SEM-SMART PLS) and the Statistical Package of Social Sciences (SPSS) software. The findings show that only the factors of promotion and religious compliance are significant when selecting MM products; in fact, the influence of promotional factors had a greater impact than the influence of religious compliance. Therefore, Islamic banks are urged to increase their promotional strategies in order to provide information about the role of religious law in selecting Islamic banking products, thus helping customers choose MM products that satisfy their needs while also meeting religious demands.
Ekosistem Bisnis Wisata Halal dalam Perspektif Maqasid Syariah Lucky Nugroho; Wiwik Utami; Caturida Meiwanto Doktoralina
Perisai : Islamic Banking and Finance Journal Vol 3 No 2 (2019): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v3i2.1964

Abstract

Tujuan dari penelitian ini adalah memberikan masukkan kepada para pemangku kepentingan terkait dengan strategi ekosistem bisnis wisata halal dalam perspektif syariah. Penelitian ini adalah konspetual paper dengan menggunakan metode kualitatif yang didukung kajian-kajian pustaka untuk menjelaskan fenomena yang terjadi dengan pembatasan pertanyaan penelitian (1) Apa yang dimaksud dengan Maqasid Syariah?; (2) Apa yang dimaksud dengan strategi ekosistem bisnis?; (3) Bagaimana meningkatkan daya saing pariwisata di Indonesia melalui ekosistem bisnis wisata halal?. Sesuai dengan tujuan pemerintah, yaitu menjadikan Indonesia sebagai pusat keuangan syariah dan potensi mayoritas Muslim Indonesia, maka ekosistem bisnis wisata halal dapat dijadikan salah satu strategi prioritas program pemerintah untuk menarik wisatawan mancenagera datang ke Indonesia melalui peningkatan layanan dan infrastruktur yang berlandaskan prinsip maqasid syariah.
Application of Supply Chain Management Practices in Banks: Evidence from Indonesia Dewi Anggraini; Azreen Hamiza; Caturida Meiwanto Doktoralina; Sri Anah
International Journal of Supply Chain Management Vol 7, No 5 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The present study aims to examine the idea of supply chain management in the financial institutions like banks in the region of Indonesia. After the detailed examination of existing literature current research work has developed a model for the supply chain in financial perspective with its physical implication as well. By focusing on 5 multinational banking firms, current research work has studied the causal association between the SCM and banking sector for their performance. Findings of the study explain that both SCM and working of financial institutions are highly linked to each other. In short, SCM is a meaningful tool for the banking firms or the organizational performance and various departmental heads are very much aware to SCM practices for the greater banking performance. The core limitations of the study are very limited sample size and just focusing on the one selected banking category (International banks). However, the practical implications of the study are very much significant.
PENGARUH TOTAL ASSET TURN OVER, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP ACCUMULATION DISTRIBUTION LINE Luna Haningsih; Zulkifli Zulkifli; Caturida Meiwanto Doktoralina
Jurnal Akuntansi Vol. 18 No. 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i3.275

Abstract

Fundamental and technical analysis is used by analysis to predict the trend ofstock price and trading volume. Studies conducted aimed to determine the effect of fundamental analysis to technical analysis. Combining two forms of analysis can produce a more accurate prediction of the stock price movement of listed cement companies in Indonesia Stock Exchange. Research experts indicate that the fundamental and technical analysis can be used independently with the ability to predict stock price movements. This study combines both analysis in a model that can provide a more robust predictive capability in the Company's share price movements of cement. Fundamental analysis is the economy wide scope, one of the predictions of financial performance. In this study the total asset turnover, return on assets and return on equityto determine which stocks are pretty good. While technical analysis is usedaccumulation distribution line that has a better ability to predict future stock prices because the data contained technical stock price and trading volume to determine when to buy and sell momentum. These results indicate that the total asset turnover, return on assets and return on equity significantly influence the accumulation distribution line. While the individual that the return on equity has no significant effect. The results of this study are expected to improve knowledge for the readers, especially investors in order to obtain optimal benefits.
The Importance of Sustainability Reports In Non-Financial Companies Caturida. M. Doktoralina; Dewi Anggraini; Safira Safira; Shinta Melzatia; Salimah Yahaya
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.394

Abstract

The sustainability report (SR) has become a necessity for companies. Its role is crucial for the development of a company because it includes both social and environmental aspects. However, there are still companies that have not properly conducted sustainability report disclosures (SRDs). Therefore, this study aims to examine the effects of profitability, leverage and liquidity on SRDs. In particular, we explore the implications of regulations that require the disclosure of environmental and social information in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sample in this study was 65 from 13 companies that met the criteria, and the study utilised the purposive sampling method. The study results found that first, profitability proxied by return on assets (ROA) did not significantly influence SRDs. Second, leverage proxied by debt to assets ratio (DAR) has a significant negative effect on SRDs, and third, the liquidity proxied by the current ratio (CR) has a significant negative effect on SRDs. The results of this study are expected to increase knowledge for readers, especially investors, so they can pay better attention to a company's social and environmental activities when investing.
Analysis of Agricultural Zakat Payment System in Pengadangan Village, Lombok Timur Regency Ainul Hijji; Totona , Saiful; Busaini, Busaini; Rashed Jahangir; Jahid Hasan Rony; Doktoralina , Caturida Meiwanto
Journal of Social and Humanities Vol. 2 No. 2 (2024): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/jsh.v2i2.268

Abstract

The purpose of this study was to determine the agricultural zakat payment system by farmers in Pengadangan village, Pringgasela sub-district, East Lombok district. The approach used in this research is a qualitative approach using descriptive methods. Data collection techniques in this study are using field observations, interviews, and documentation. Determination of informants in this study was purposive and snowball. The informants in this study occurred from 6 informants, 1 key informant, 3 main informants and 2 additional informants. Data validity uses source tringulation, method tringulation, theory tringulation. Data analysis in the form of data reduction, data display (presentation of data), conclusion drawing (verification). From the six informants, it can be concluded that the agricultural zakat payment system by farmers in Pengadangan Village, Peringgesela sub-district, Lombok Timur district. In the payment of informants already understand about agricultural zakat starting from the nisab, the pillars and conditions of zakat, as well as the distribution (Year). Of the six informants studied regarding the zakat payment system such as the time of issuing zakat, the level of zakat issued and the distribution of the age (year) is in accordance with the Qur'an, Hadith, and Ijma Ulama. Farmers pay agricultural zakat at 10% if they use rainwater and 5% if they use irrigation. When viewed from the perspective of maqashid sharia, the six informants studied have been able to fulfill the needs of daruryyat, hajiyyat, and tahsiniyyat such as protecting religion, soul, mind, offspring and property.
Sustainable Development of Wakaf In Higher Education Anuar, Ahmad Shaifull; Bahari, Zakaria; Doktoralina, Caturida Meiwanto
Journal of Islamic Economics and Social Science (JIESS) Vol 4, No 1 (2023)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2023.v4i1.001

Abstract

The development of higher education wakaf at the Higher Education Institution (IPTA) and the Private Higher Education Institute (IPTS) has been increasingly driven by the education ministry's push. The development of this higher education wakaf can also be implemented in a variety of ways based on agreements that have been discussed among the parties involved. Although the development of the wakaf of higher education is still new, it can be scrutinized to study its sustainability. Against this scenario, this paper is written with the goal of identifying sustainable development of endowment at Universiti Putra Malaysia (UPM), International Islamic University Malaysia (IIUM) and ISDEV, Universiti Sains Malaysia (USM). This study is a form of exploration and the data used is derived from a document study. Hence, the findings of this study will explain further the sustainability of the development of wakaf higher education at the institution and this information will be useful to the relevant parties especially the community who are aware of the progress of the implementation of the institution
PENYULUHAN PENDAMPINGAN PEMBENTUKAN KOPERASI PADA KOMUNITAS MUDA DI JAKARTA BARAT Doktoralina, Caturida Meiwanto; Lestari, Lestari; Mareta, Sigit; Nurhidayat, Agusman
Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Vol 7, No 1 (2024): Jurnal Pengabdian Masyarakat (JPM-IKP)
Publisher : FKIP Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jmp-ikp.v7i1.2001

Abstract

The objective of community service activities (PkM) is to raise awareness about the significance of comprehending the procedures for establishing cooperatives in line with Indonesian legislation. These initiatives target the youth community residing in RW 010, Kebun Jeruk, West Jakarta. Throughout the PkM activities, various methods such as didactic questioning, explicit teaching, practice and drill, and demonstrations are employed, and Q&A sessions gauge the participants' grasp of the cooperative formation process. The reseult of this Programme, the community recognises the importance of acquiring knowledge in founding cooperatives according to the Republic of Indonesia Law No. 25/1992, integrating information technology as a model for sustainable economic empowerment.