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All Journal EL-MUHASABA El Dinar AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat al-Uqud : Journal of Islamic Economics AFEBI Accounting Review Journal of Islamic Economic Laws Khatulistiwa: Journal of Islamic Studies Jurnal STIE Semarang (Edisi Elektronik) Journal of Islamic Accounting and Finance Research Journal of Islamic Economics and Finance Studies Asian Management and Business Review Jurnal Ekonomi dan Bisnis Islam (JEBI) Jurnal Akuntansi dan Audit Syariah (JAAIS) Journal of Accounting Research, Organization and Economics (JAROE) Journal of Islamic Economic Laws
Zakiy, Faris Shalahuddin
Universitas Islam Negeri Walisongo
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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METODE PERHITUNGAN PENENTUAN HARGA JUAL PADA PEMBIAYAAN MURABAHAH DI PERBANKAN SYARIAH (Studi pada PT Bank Syariah Mandiri) Zakiy, Faris Shalahuddin; Athief, Fauzul Hanif Noor
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 3, No 1 (2015): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.741 KB) | DOI: 10.18860/ed.v3i1.3334

Abstract

Salah satu produk yang dikeluarkan oleh perbankan syariah adalah produkpembiayaan. Produk pembiayaan tersebut menggunakan akad murabahah.Profit yang didapatkan dari akad murabahah adalah dari margin keuntungan.Penelitian ini bertujuan untuk mendeskripsikan praktik murabahah dan perhi-tungan penentuan harga jual pada pembiayaan konsumtif di Bank SyariahMandiri. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatandeskriptif. Teknis analisa data yang digunakan dengan metode studi kasus.Hasil penelitian menunjukkan bahwa praktik pembiayaan konsumtif menggu-nakan akad murabahah wal wakalah. Kemudian metode penentuan hargajual pada pembiayaan konsumtif ini menggunakan metode annuitas. Metodeperhitungan tersebut sesuai dengan metode yang dipaparkan oleh Karim
PENGARUH PENURUNAN TARIF PAJAK UMKM DAN SISTEM PELAYANAN ONLINE TERHADAP PERSEPSI WAJIB PAJAK (STUDI KASUS PADA UMKM YANG TERDAFTAR DI KPP SEMARANG BARAT) Nadhor, Khaerun; Fatoni, Nur; Nurudin, Nurudin; Zakiy, Faris Shalahuddin
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.853 KB) | DOI: 10.18860/em.v11i1.7793

Abstract

Taxes are the largest source of state revenue, which is around 70%, so the government tries to increase tax revenues as much as possible by making policies that can later attract people to pay taxes. One of the government's policies is to reduce the final tax rate for public entrepreneurs, which is expected to make public entrepreneurs obedient to pay taxes. And take advantage of technological developments by conducting online tax services both in registration, reporting and tax payment. This study aims to determine the effect of decreasing MSME tax rates and online service systems on taxpayers 'perceptions of MSME taxpayers' compliance that are registered at the West Semarang KPP either partially or simultaneously. This research is quantitative research. The study population is a UMKM taxpayer registered at the West Semarang KPP. The sample was selected using the probability sampling method, which determines a random sample by taking 98 respondents as samples in this study. Data collection method is by field study. Test the feasibility of data on data taken using the validity and reliability test. Hypothesis testing uses multiple linear regression models, so it needs to be held a classic assumption test on the research data obtained. The results of the multiple linear regression test for the variable reduction in MSME tax rates and online service systems have a significant effect on taxpayers' perceptions of MSME taxpayer compliance, both simultaneously and partially. 
Characteristics of Moslem Families Economy Based on Maqashid Sharia Perspective Zakiy, Faris Shalahuddin; Ridwan, Ahmad Muhtadi; Supriyanto, Achmad Sani
Journal of Islamic Economic Laws Vol 4, No 1 (2021): Journal of Islamic Economic Laws
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v4i1.12188

Abstract

Modern lifestyle has interfered principles of moslem families. This era tries to define attitude, wealth value, and social position of individuals in society. It might become a doctrine, patent product, challenge or threat. The objective of this research is to elaborate the Islamic characteristics within the economy of moslem families and also implementation of Maqashid Sharia in the economy of moslem families. This research exerts case-study, by determining selected informants from the community of moslem small entrepreneurs in Malang. The findings show that the moslem families consider faith (iman) as basic foundation of economy. They also hold on to character perfection that is based on akhlaqul karimah, lawfulness and wholesomeness, priority scale as expenditure reference, moderation as absolute standardization and responsibility of woman’s wealth proprietary. Internalization of Islamic economy principles in the moslem families economy includes the statement that working as a form of ikhtiar and worship, expenditure as material and spiritual distribution of wealth, savings as urgent post in the future, and wealth as instrument to serve to Allah. Finally, it is important to regard Maqashid Sharia as a standard of Muslim action in economy
The effect of sharia share selection based on financial ratio and corporate governance mechanism on the quality of company profit Nida Ulya Sofana; Faris Shalahuddin Zakiy; Muchammad Fauzi; Singgih Muheramtohadi; Najim Nur Fauziah
Journal of Islamic Accounting and Finance Research Vol 3, No 2 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.2.8671

Abstract

Purpose - This study aims to obtain empirical evidence regarding the effect of Islamic stock selection based on financial ratios (debt to assets ratio, debt to equity ratio, non-halal income ratio) and corporate governance mechanisms (managerial ownership, independent commissioners, institutional ownership, audit committee) on company earnings quality.Method - The population of this research is all companies that are members of the Indonesian Sharia Stock Index in 2017-2019. The sample selection used purposive sampling method and obtained 67 sample companies. This study uses secondary data with multiple linear regression analysis method.Result - Debt to assets ratio, managerial ownership, institutional ownership, and audit committee have no significant positive effect on earnings quality. The ratio of non-halal income has a negative and significant effect on earnings quality. Meanwhile, the debt to equity ratio and independent commissioners do not have a significant negative effect on earnings quality.Implication - Companies that are members of the Indonesian Sharia Stock Index are expected to be able to improve the quality of their financial reports. On the other hand, investors are expected to find out and study the company's annual report as a material consideration for investment decisions.Originality - The originality of the research is this study intends to develop previous research by examining the selection criteria for sharia shares and corporate governance mechanisms.
Faktor-faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Syari’ah untuk Berkarir menjadi Akuntan Publik Anita Qothrunnada; Faris Shalahuddin Zakiy
Jurnal Ekonomi dan Bisnis Islam (JEBI) Vol. 2 No. 1 (2022): Maret
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAMMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jebi.v2i1.1163

Abstract

Penelitian ini berdasarkan dari Beberapa aspek penting yang harus di hadapi oleh lulusan akuntansi syari’ah dalam era new normal saat ini adalah lulusan akuntan harus memiliki perspektif bahwa profesi akuntan lah pekerjaan yang di bentuk dari rasa kepercayaan (trust) dan akuntabilitas yang tinggi dalam struktur perekonomian digital di bidang akuntansi. Penelitian bertujuan untuk mengetahui seberapa besar pengaruh dari penghasilan, pertimbangan pasar dan lingkungan kerja terhadap minat mahasiswa akuntansi syariah berkarir menjadi akuntan publik. Dalam penelitian menggunakan 30 mahasiswa akuntansi syariah sebagai responden dengan menyebar kuesioner. Dari data tersebut maka bisa dibuktikan bahwasannya varuabel penghasilan tidak berpengaruh terhadap minat mahasiswa berkarir menjadi akuntan publik dengan nilai signifikansi sebesar 0,975 > 0,05. Variabel pertimbangan pasar dari data yang diolah berkesimpulan variabel pertimbangan pasar tidak berpengaruh terhadap minat mahasiswa akuntansi syariah berkarir menjadi akuntan publik dibuktikan dengan nilai signifikansi 0,077 > 0,05. Tetapi variabel ketiga lingkungan kerja berpengaruh terhadap minat mahasiswa akuntansi syariah berkarir menjadi akuntan publik, dibuktikan dengan nilai signifikansi sebesar 0,000 < 0,05.
Analysis of Amil Zakat Institutions Financial Performance Prior and During Covid-19 Faris Shalahuddin Zakiy; Eqi Suciati; Najim Nur Fauziah
Journal of Islamic Economic Laws Vol 5, No 1: January 2022
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i1.16312

Abstract

This study aims to measure the performance of amil zakat institutions using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios before and during covid-19. Besides, this paper also explores the extent of the impact of covid-19 on the performance of amil zakat institutions. This paper is a qualitative research study with a case study approach in Lazismu of the Central Java region. The case was raised from Lazismu financial statements in 2019 and 2020. The financial statements are measured and reviewed using ratios to describe in-depth financial performance. The findings of this study provide the results of calculations of the five ratios, including activity ratios, efficiency ratios, amil funds ratios, liquidity ratios and growth ratios. It shows good performance, efficiency, and a significant increase. The overall performance of the Lazismu central Java region is stable and tends to increase during covid-19, and its performance does not differ much before covid-19.
Characteristics of Moslem Families Economy Based on Maqashid Sharia Perspective Faris Shalahuddin Zakiy; Ahmad Muhtadi Ridwan; Achmad Sani Supriyanto
Journal of Islamic Economic Laws Vol 4, No 1: January 2021
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v4i1.12188

Abstract

Modern lifestyle has interfered principles of moslem families. This era tries to define attitude, wealth value, and social position of individuals in society. It might become a doctrine, patent product, challenge or threat. The objective of this research is to elaborate the Islamic characteristics within the economy of moslem families and also implementation of Maqashid Sharia in the economy of moslem families. This research exerts case-study, by determining selected informants from the community of moslem small entrepreneurs in Malang. The findings show that the moslem families consider faith (iman) as basic foundation of economy. They also hold on to character perfection that is based on akhlaqul karimah, lawfulness and wholesomeness, priority scale as expenditure reference, moderation as absolute standardization and responsibility of woman’s wealth proprietary. Internalization of Islamic economy principles in the moslem families economy includes the statement that working as a form of ikhtiar and worship, expenditure as material and spiritual distribution of wealth, savings as urgent post in the future, and wealth as instrument to serve to Allah. Finally, it is important to regard Maqashid Sharia as a standard of Muslim action in economy
THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, SIZE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Hendrik Maula; Muhammad Saifullah; Nurudin Nurudin; Faris Shalahuddin Zakiy
AFEBI Accounting Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.238 KB) | DOI: 10.47312/aar.v4i01.223

Abstract

This study aims to examine the effect of Return On Assets, Leverage, Size, and Capital Intensity to tax avoidance. The purpose of this study is to provide empirically evidance about the effect of  Return On Assets, Leverage, Size and Capital Intensity to tax avoidance. The independent variables of this study are Return On Assets, Leverage, Size and Capital Intesity. The dependent variable is tax avoidance measured by Effective Tax Rate (ETR). The population in this study are 48 property and real estate companies listed in Indonesian Stock Exchange (IDX) in period of 2013–2017. Sample was collected by purposive sampling method, total 28 property and real estate companies were taken as study’s sample. Analysis method of this research used multiple regression. The result showed that the return on assets and leverage signifficant effect on the tax avoidance. While size and capital intensity does not signifficant effect of the tax avoidance. Keywords: Capital Intensity, Leverage, Return on Assets, Size, Tax Avoidance
Implementasi SAK ETAP Pada Sistem Pencatatan Pengelolaan Air Bersih Di Desa Dawung Kelurahan Kedungpane Kecamatan Mijen Kota Semarang Ratih Diyah Ramadani; Faris Shalahuddin Zakiy
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 1 (2022): June 2022
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v3i1.4844

Abstract

Dawung Village, the underestimated district is one of the villages in Mijen, Semarang City is one of the villages that manages clean water independently. Clean water is obtained from wells located near mosques and prayer rooms. Meanwhile, financial records are still done manually by writing each resident's monthly bill on a piece of paper. In this digitalization era, the use of physical data is more at risk of being damaged. So the need for renewal by replacing the data that was previously manual to automatic based on digital data and the application of SAK ETAP standards. This study aims to assist the Dawung Village community in recording clean water management. The method used is interviews with PAM administrators in Dawung Village. From the explanation, it was found that Dawung Village had to update the data by changing it from manual to automatic based on digital data. In addition, training is needed for administrators to be able to understand and implement SAK ETAP in the financial management of PAM in Dawung Village. Empowerment of village youth can also be carried out to support the improvement of financial management at PAM Dawung Village
ANALISIS KINERJA KOPERASI SYARIAH PERSPEKTIF PERTUMBUHAN DAN PEMBELAJARAN, PELANGGAN SERTA PROSES BISNIS INTERNAL (STUDI PADA KSPPS NUSA UMAT SEJAHTERA) Dwi Swasana Ramadhan; Faris Shalahuddin Zakiy
JURNAL STIE SEMARANG Vol 12 No 2 (2020): Volume 12 No 2 Edisi Juni 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i2.411

Abstract

Penelitian ini bertujuan untuk menganalisis serta mengevaluasi kinerja KSPPS NU Sejatera menggunakan perspektif pertumbuhan dan pembelajaran, prespektif pelanggan, dan perspektif bisnis internal. Sampel pada penelitian ini yaitu 100 responden yang tersebar di Kota Semarang dengan menggunakan metode kuantitatif deskriptif. Responden terdiri dari karyawan sebagai ukuran dalam perspektif pertumbuhan dan pembelajaran, responden pelanggan sebagai alat ukur dalam perspektif pelanggan, dan responden kepada pihak manajemen sebagai dasar penilaian dalam perspektif proses bisnis internal. Kuesioner dalam bentuk skala likert sudah melalui uji validitas dan uji reliabilitas dan dinyatakan lolos uji. Hasil dari penelitian ini menyatakan bahwa kinerja KSPPS NU Sejahtera dalam perspektif pertumbuhan dan pembelajaran, pelanggan, dan bisnis internal berjalan dengan baik dan pemangku kepentingan berupa karyawan, pelanggan, dan manajemen merasa puas dengan KSPPS NU Sejahtera. Saran bagi penelitian selanjutnya yaitu memperbanyak cakupan sampel tidak hanya disemarang namun diberbagai kota yang terdapat cabang dari KSPPS NU Sejahtera.
Co-Authors Achmad Sani Supriyanto Agus Miswanto Ahmad Muhtadi Ridwan Alifya Nurul Falach Anik Gita Yuana Anita Qothrunnada Asikin, Zulifa Ivada Dessy Noor Farida Dwi Swasana Ramadhan Eqi Suciati Faizah, Annisa Nur Falikhatun Falikhatun Falikhatun Falikhatun, Falikhatun Fatkhiyah, Fibaroina Nida Fauziah, Najim Nur Fauzul Hanif Noor Athief Fibaroina Nida Fatkhiyah Fitra Istianah Turahman Fitria Fuadi, Nasrul Fahmi Zaki Hakim, Lukmanul. Hendrik Maula Ilham Rosyadi, Jundi Faaiq Isman Muchammad Fauzi Muhammad Amir Anshori Muhammad Saifullah Nadhor, Khaerun Nafis, Zulhaznizam Najim Nur Fauziah Nida Ulya Sofana Nur Fatoni, Nur Nurudin Nurudin Nurudin Nurudin Rahman El Junusi Rahmiyanti, Firdha Ramadhan, Dwi Swasana Ratih Diyah Ramadani Ratno Agriyanto Ridwan, Ahmad Muhtadi Saadah, Naili Singgih Muheramtohadi Suciat, Eqi Zaenuri, Wahab