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All Journal J-IKA : Jurnal Ilmu Komunikasi Fakultas Ilmu Komunikasi Universitas BSI Bandung Banque Syar'i : Jurnal llmiah Perbankan Syariah Asia Pacific Fraud Journal Jurnal Pendidikan Islam AL-ILMI Islamiconomic: Jurnal Ekonomi Islam Jurnal Ilmu Manajemen & Ekonomika Jurnal Keuangan dan Perbankan

Asri Noer Rahmi

Department Of Accounting, Faculty Business And Economics, Universitas Al-Azhar Indonesia, Jakarta, Indonesia

Author-ID : 5355977

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 11 Documents Claim Missing Document

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Analysis of the Effect of Sharia Compliance and Islamic Corporate Governance on Fraud in Islamic Banks in Indonesia 2017-2019 Hidayah Fazrin Milenia; Silvia Siska Pratiwi; Ade Wirman Syafei; Asri Noer Rahmi
Asia Pacific Fraud Journal Vol 6, No 2: Volume 6, No. 2nd Edition (July-December 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i2.214

This study aims to analyze the factors that influence the occurrence of fraud in Islamic banks in Indonesia. Measurement of fraud in Islamic banks is based on the number of internal frauds that occur in the financial year. The population in this study is Islamic banks in Indonesia for the period 2017-2019. The sample is selected using purposive sampling method and the number of samples obtained is 24 samples. The data used in this study are secondary data in the form of financial reports and corporate governance reports. Data analysis is performed using classical assumption tests and regression analysis. The results of this study indicate that Islamic corporate governance has a significant effect on internal fraud in Islamic banks in Indonesia. Meanwhile, partially the profit sharing ratio and Islamic investment ratio do not have a significant effect on internal fraud in Islamic banks in Indonesia. Islamic banking must comply with accounting standards and Auditing Organizations for Islamic Financial Institutions (AAOIFI) to minimize fraud in operations.

EFEKTIVITAS PENERAPAN ANDRAGOGI DALAM PROGRAM EDUKASI INDEKS ZAKAT NASIONAL (IZN)-BAZNAS SULISTYOWATI SULISTYOWATI; ASRI NOER RAHMI
JURNAL PENDIDIKAN ISLAM AL-ILMI Vol 1, No 2 (2018)
Publisher : Fakultas Agama Islam Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/al-ilmi.v1i2.265

Abstract: The study aims to analyze the effectiveness of Adragogy implementation of National Zakat Index (NZI) by National Zakat Board (BAZNAS)’s socialization. This descriptive qualitative-explorative analysis took In-depth interviews to BAZNAS and lecturers for getting primary data. Secondary data obtained through the Desk Study in the form of exploration of references from various scientific sources. The results of the study are: Firstly, The practice of andragogy in various countries has different focus depend on the objectives to be achieved; Secondly, Public literacy and zakat stakeholders increases along with the zakat conscious movement by BAZNAS; Thirdly, The adoption of Andragogy in the education of NZI has a tendency to Bloom's Taxonomy Cognitive Domain. Discussions and recommendations based on the results of the research in the form of: First, Andragogy learning theory in general is still a concern with attention to systematics, stages and rules that need to be obeyed; Second, The application of Andragogy in the process of education of NZI is effective but still needs to increase creativity by utilizing the media of IT sophistication which also targets the focus on millenials person and extends the scope of objects to unreached areas; Third, the authors propose a new scheme in the form of the National Zakat-Wakaf Integration Index (NZWI) model as a form of synergy between zakat and waqf involving two government boards namely BAZNAS and Indonesian Waqf Agency (BWI) for higher success in the future. Keywords: Andragogy, Efectiveness, National Zakat Index (NZI), Education

Pariwisata Karang Para, Geopark Ciletuh dan Pengaruhnya Terhadap Pertumbuhan Ekonomi di Indonesia Asri Noer Rahmi; Muhammad Fikri
J-IKA : Jurnal Ilmu Komunikasi Fakultas Ilmu Komunikasi Universitas BSI Bandung Vol 5, No 2 (2018): JURNAL J-IKA
Publisher : Lembaga Penelitian & Pengabdian Masyarakat Universitas Bina Sarana Informatika

Penelitian ini bertujuan untuk memperkenalkan tempat wisata baru di Sukabumi, Indonesia. Sebagaimana kita ketahui Indonesia memiliki banyak sekali potensi sumber daya alam yang sangat potensial sebagai tempat pariwisata dan masih banyak potensi alam yang belum ditemukan. Dalam penelitian ini peneliti menemukan metode yang menarik untuk menemukan banyak tempat wisata alam yang ada di Indonesia. Penelitian ini menggunakan metodologi penelitian kualitatif deskriptif dan menggunakan data primer juga data empiris untuk memperkenalkan tempat-tempat tersebut dengan metode wawancara dan mengunggah gambar ke media sosial. Penelitian ini bertujuan untuk menemukan bahwa kesadaran diri warga untuk menemukan keindahan tempat wisata alam dan juga dapat memberikan kontribusi kepada Pemerintah dalam rangka mengurangi pengangguran dan juga meningkatkan pendapatan Ekonomi. Dari Penelitian ini ditemukan bahwa tempat-tempat wisata baru yang baru saja ditemukan baru-baru ini seperti Karang Para, Geopark Ciletuh berasal dari posting di media sosial dan sekarang tempat-tempat itu menjadi warisan UNESCO. Pemerintah membantu merekonstruksi fasilitas di area wisata alam tersebut. Tempat wisata ini berhasil dapat dilestarikan karena adanya kesadaran diri warga negara yang telah membantu menjaga, melestarikan dan bekerjasama menyediakan akses yang mendistribusikan dengan sangat baik, dapat membantu meningkatkan pertumbuhan ekonomi warga sekitar dan dapat membantu Pendidikan warga.

Analysis of the Effect of Implementing Seller’s Integrity and Buyer’s Prudence on Fraudulent Acts in E-Commerce in Indonesia Asri Noer Rahmi; Ade Wirman Syafei; Silvia Siska Pratiwi; Fiona Daffa Darmawan
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.257

The aim of this research is to analyze the effect of implementing seller’s integrity and buyer’s prudence on the fraudulent acts in e-commerce in Indonesia. This research needs to be discussed because of the increase of e-commerce usage as a platform to do transactions between sellers and buyers. The used design in this research is quantitative descriptive research with the secondary data type. The sampling technique used is the purposive sampling technique with e-commerce in Indonesia as the population and total of 200 stores as qualified samples. The data analysis method used is the parametric statistic method with multiple linear regression as the hypothesis testing method. This research used SPSS Version 25 software to process the data. The result shows that the seller’s integrity has a negative significance effect on fraudulent act, while the buyer’s prudence has a positive significant effect on fraudulent act.

PERKEMBANGAN PARIWISATA HALAL DAN PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI INDONESIA Asri Noer Rahmi
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 11, No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v11i1.226

This study aims to know the development of halal tourism in Indonesia and how it affects the economic growth in Indonesia. Halal travel destinations are tourist attractions that provide Muslim friendly facilities from serving food, supporting environments such as halal hotel facilities, places of prayer, and non-halal products for sale in halal tourism areas. In the Qur'an, Allah S.W.T writes, go to historical places and take lessons from your journey. This study uses qualitative methods with data obtained from the results of the Central Statistics Agency (BPS), GMTI, and the World Halal Travel and Tourism Index. The results obtained in this study found that halal tourism shows positive results and positive responses from domestic and foreign tourists, this can be seen from the data obtained by increasing GDP and top 10 halal tourism in OIC countries and many foreign tourists coming and enjoy halal tourist attractions that already exist in Indonesia. This can encourage the central government to immediately make halal tourism legislation in Indonesia, so that the halal tourism sector in Indonesia can be promoted and famous in the world Penelitian ini bertujuan untuk melihat perkembangan pariwisata halal di Indonesia dan bagaimana pengaruhnya terhadap pertumbuhan ekonomi di Indonesia. Destinasi wisata halal adalah tempat wisata yang menyediakan fasilitas Musmil friendly dari penyajian makanan, lingkunan yang mendukung seperti fasilitas hotel halal, tempat ibadah, dan juga tidak ada produk-produk non halal yang dijual didaerah wisata halal. Didalam Al-Qurán Allah S.W.T menuliskan berpergianlah kalian ke tempat-tempat bersejarah dan ambilah pelajaran dari perjalanan yang kalian lakukan. Penelitian ini menggunakan metode kualitatif dengan data yang diperoleh dari hasil Badan Pusat Statistik (BPS), GMTI, dan World Halal Travel and Tourism Index. Hasil yang diperoleh pada penelitian ini adalah bahwa pariwisata halal menunjukkan hasil yang positif dan respon yang baik dari wistawan domestik maupun mancanegara, hal ini dapat dilihat dari data yang diperoleh dengan peningkatan GDP dan top 10 pariwisata hala di negara OIC dan banyak wisatawan mancanegara yang datang dan menikmati tempat wisata halal yang sudah ada di Indonesia. Hal ini dapat mendorong Pemerintah pusat untuk segera membuat perundang-undangan pariwisata halal di Indonesia, agar sector pariwisata halal di Indonesia dapat dipromosikan dan dapat dikenal di Dunia.

SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS Asri Noer Rahmi
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 12, No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN)

The purpose of this study to know literacy and Islamic accounting applications against fraud prevention in financial reporting in Islamic Financial Institutions and to apply Islamic values to accountants or auditors in order to prevent fraud in financial reports that often occur. Fraud detection is essential to increasing the value of auditing, but there are many problems that can hinder the implementation of proper detection. Based on a review of various studies that have been carried out, the Sharia accounting application is good, which implements a profit sharing system (avoids usury), there is also a separation of financial reporting for each contract, separation of reporting zakat, infaq and shadaqah reporting. In detecting fraud prevention, there are four factors that can prevent fraud in financial reporting identified through this study. First, the auditing standards are insufficient to support proper detection. Second, the characteristics of the occurrence of fraud make it difficult to detect fraud. Third, there is a lack of knowledge of Islamic values in the Sharia accounting application so that fraud does not occur, and the fourth is that there must be awareness that financial statement analysis is not only responsibility for the company, interested parties and decision-holders, but also accountability. who will be accountable in the hereafter, if fraud occurs, then they must be prepared to bear their sins in the hereafter.

Business Preservation of Batik Indonesia (Heritage), Challenges and The Solution Dewi Kusumasari; Asri Noer Rahmi
Jurnal Ilmu Manajemen & Ekonomika Vol 12, No 1 (2019): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 12, No.1, December 2019
Publisher : Indonesia Banking School

This study aims to look at the effort to preserve Indonesian Batik which is one of the most valuable herit-ages that is owned by the Indonesian people, this research looks at what efforts can be done to keep the unique motifs and patterns in Indonesia and what obstacles are also faced solutions that can help preserve batik in Indonesia. The research method used in this study is qualitative, consisting of a literature review on Batik and Interview to several Batik industries in Jabodetabek and in Central Java, especially Solo and its surroundings. the process and the development of its coloring also held batik exhibitions for marketing and business development not only in Indonesia, but also to the Five Countries as a form of maintaining the work of creative industries in Indonesia.

The Role of Internal Audit and Credit System in Delivering Company Profits (Case Study at PT Pegadaian (Persero) Sukabumi Branch) Asri Noer Rahmi; Taufik Usman
Jurnal Ilmu Manajemen & Ekonomika Vol 10, No 1 (2017): Jurnal Ilmu Manajemen & Ekonomika, Volume 10 No.1, December 2017
Publisher : Indonesia Banking School

This study aims to determine the role of internal audit and the credit system in delivery corporate profits on PT. Pegadaian (Persero) Branch Sukabumi. The variables used in this study is an internal audit, system of credit, and corporate profits. The method used in this research is descriptive. The scale used is ordinal scale. The population in this study were all employees at PT. Pegadaian (Persero) Branch Sukabumi. The data used are primary data and secondary data. Data were collected and analyzed using validity and reliability test, test the classical assumption of normality test, heteroscedasticity, multicollinearity test, and autocorrelation test, simple linear regression, hypothesis testing using t-test and F, and test the coefficient of determination. Validity test results showed that all the questions for the independent variables and the dependent variable are declared invalid. Reliability test results unreliable. The result of the classical assumption of normality test showed that the role of internal audit and the system of crediting of corporate profits distributed normally. The results of hypothesis testing (t-test) showed that t = 2,187> t table = 2,052 and 10,803 t count> t table 2,052. The results of the testing of F test shows that F count = 203.867> F tables 3,354. It can be concluded that the internal audit and the system of crediting contribute significantly to the company’s earnings. Results from test determination coefficient obtained by the magnitude of the role of internal audit and the system of credit to the company’s profit amounted to 93,8%. While the remaining 6,2% are influenced by other factors.

Pengaruh Financial Techonology terhadap Profitabilitas Bank Umum Syariah Indonesia Muhammad Arief Aditya; Asri Noer Rahmi
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2022): Jurnal Keuangan Dan Perbankan, Volume 18 No. 2, Juni 2022
Publisher : STIE Indonesia Banking School

Perkembangan teknologi dan sistem informasi pada bidang financial terus melahirkan berbagai inovasi, khususnya yang berkaitan dengan teknologi untuk memenuhi berbagai kebutuhan masyarakat termasuk akses terhadap layanan finansial dan pemrosesan transaksi. Pada tahun 2017 perkembangan teknologi pada bidang financial yang menjadi trend adalah Financial Technology atau (fintech). Perbankan syariah sebagai lembaga keuangan berbasis syariah dimana harus bisa menyesuaikan pada berbagai kondisi pasar yang selalu berkembang sampai saat ini Salah satu perkembangannya bisa dilihat inovasi dari sisi kemudahan dalam layanan transaksi yaitu penggunaan Fintech.Penggunaan fintech dalam perbankan banyak mepengaruhi berbagai sektor salah satunya profitabilitas.Penelitian ini bertujuan untuk mengetahui apakah pengaruh Financial Technology terhadap profitabilitas bank umum Syariah Indonesia. Metode yang digunakan daIam penuIisan tugas akhir ini adaIah metode kuantitatif dengan popuIasi yang digunakan yaitu bank umum Syariah Indonesia yang terdaftar di OJK seIama periode 2017-2020 dengan jumIah 12 bank. PeneIitian ini menggunakan metode purpose sampIing dengan uji statistik menggunakan program EViews10. Teknik anaIisis yang digunakan daIam peneIitian ini menggunakan regresi Iinier berganda. Hasil penelitian ini memperlihatkan Financial Technology mempunyai pengaruh pada profitabilitas yaitu ROE dan NOM, sedangkan untuk ROA dan ROI tidak mempunyai pengaruh pada profitabilitas.

Pengaruh Bonus Plan dan Loan Loss Provision terhadap Perataan Laba (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2014-2019) Indry Vikkatrisakti; Asri Noer Rahmi
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2021): Jurnal Keuangan Dan Perbankan, Volume 17 No. 2, Juni 2021
Publisher : STIE Indonesia Banking School

Penelitian ini bertujuan untuk mengetahui pengaruh Bonus Plan dan Loan Loss Provision terhadap Perataan Laba. Objek penelitian ini adalah perbankan yang terdaftar di Bursa Efek Indonesia periode 2014–2019. Penelitian ini menggunakan metode purposive sampling sehingga diperoleh 30 sampel bank dengan 170 observasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik biner. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainya. Variabel dependen adalah Perataan Laba. Variabel independen adalah Bonus Plan dan Loan Loss Provision. Variabel kontrol adalah Leverage, Profitabilitas dan Pertumbuhan Perusahaan. Hasil penelitian menunjukkan bahwa Bonus Plan dan Loan Loss Provision berpengaruh positif terhadap Perataan Laba.

Co-Authors Ade Wirman Syafei ASEP DADAN SUGANDA Dewi Kusumasari Fiona Daffa Darmawan Hidayah Fazrin Milenia Indry Vikkatrisakti Muhammad Arief Aditya Muhammad Fikri Silvia Riska Pratiwi Silvia Siska Pratiwi Silvia Siska Pratiwi Sulistyowati Sulistyowati Taufik Usman

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