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All Journal EL-MUHASABA El Dinar AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat al-Uqud : Journal of Islamic Economics AKTSAR: Jurnal Akuntansi Syariah Journal of Islamic Economic Laws Khatulistiwa: Journal of Islamic Studies Asian Management and Business Review Journal of Accounting Research, Organization and Economics (JAROE) Journal of Islamic Economic Laws
Faris Shalahuddin Zakiy, Faris Shalahuddin
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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
Analisis Penerapan Akuntansi dan Penggunaan Informasi Akuntansi Pada UMKM Fatkhiyah, Fibaroina Nida; El Junusi, Rahman; Nurudin, Nurudin; Zakiy, Faris Shalahuddin
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.8463

Abstract

The purpose of this study is to determine the extent to which accounting records are applied and the use of accounting information for MSMEs. The research method used is a qualitative descriptive case study approach. The object of this study took 10 MSMEs registered in the financing of Bank BRI Syariah KCP Semarang. Collecting data from this study using interview methods, questionnaires, and documentation. The data obtained were triangulated and analyzed. The results of this study, that the application of accounting records and the use of accounting information on MSMEs registered in the financing of Bank BRI Syariah KCP Semarang has been implemented even though it is still simple in nature. MSMEs have made accounting recognition such as assets, liabilities, equity, income, and cost of goods and expenses. Financial reports are made in the form of cash flows and notes to financial statements. MSMEs have also used accounting information in the form of operational information, management information, and financial information to make decisions.
Do organizational characteristics and audit opinion affect zakat performance? Zakiy, Faris Shalahuddin; Agriyanto, Ratno; Farida, Dessy Noor; Rahmiyanti, Firdha; Fauziah, Najim Nur; Fuadi, Nasrul Fahmi Zaki
al-Uqud : Journal of Islamic Economics Vol. 8 No. 2 (2024): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v8n2.p211-226

Abstract

This research aims to examine the influence of organizational characteristics and audit opinion on zakat performance in Indonesia. The study examines 33 zakat institutions in Indonesia from 2017 to 2021, with 151 observations. Zakat performance in this study is measured using activity ratios, growth ratios, and excess zakat scores. The independent variables in this study are organizational characteristics (i.e. organizational age and organizational size) and audit opinion. The data is analyzed using data panel regression. The research findings indicate that audit opinion positively and significantly impacts zakat performance. Organizational size has a positive and significant impact on zakat performance in model 1, while it does not impact other models. Organizational age does not have an impact on zakat performance. This study highlights the importance of effective and efficient zakat management. Additionally, accountability and transparency reflected through audit opinions can minimize the potential for information asymmetry and conflicts of interest between agents and principals. Therefore, the organization's operational experience, asset growth, and audit opinion can enhance zakat performance in terms of the growth of fund collection and the practical and innovative distribution of zakat, infaq, and shadaqa funds.
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: January 2021
Publisher : Universitas Muhammadiyah Surakarta

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.
ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19 Zakiy, Faris Shalahuddin; Suciat, Eqi; Fauziah, Najim Nur
Journal of Islamic Economic Laws Vol 5, No 1: January 2022
Publisher : Universitas Muhammadiyah Surakarta

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 taken 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.
The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory Saadah, Naili; Zakiy, Faris Shalahuddin; Agriyanto, Ratno
Journal of Islamic Economic Laws Vol 6, No 1: January 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i1.21134

Abstract

The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Enterprise Theory (SET) index. Using the research objects of in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the Shariah Enterprise Theory (SET) index. The results of the study proved that 8 in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Enterprise Theory (SET) index. Especially in accountability to nature, it is still far from the component of Shariah Enterprise Theory (SET) index.
Socialize the Ilahiyah Doctrine on Corporate Social Responsibility in the Modern Business Zakiy, Faris Shalahuddin; Ramadhan, Dwi Swasana
Khatulistiwa Vol 9, No 2 (2019)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.202 KB) | DOI: 10.24260/khatulistiwa.v9i2.1364

Abstract

This research aims to explore the theoretical framework that underlies how and why companies must take social perspectives in Islam. The importance of this study is to position the facts that seek to find a connection between the theoretical framework and the practice of social responsibility. This study used a qualitative approach, namely the study of literature. The practice of social responsibility will be analyzed based on legal aspects, muttafaq, mukhtalaf, history and other sources that relevant to this research. This research shows that the Indonesian law and the underlying Islamic theory support companies to implement CSR. Although disclosure in Indonesia is still voluntary, companies will get benefit to increasing the transparency, accountability, communication, improving business strategies such as financial rewards, competing challenges, global practice, good image, investor attractiveness, appreciation and recognition and ready for the regulation.
Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020 Asikin, Zulifa Ivada; Zakiy, Faris Shalahuddin; Zaenuri, Wahab; Fauziah, Najim Nur
Asian Management and Business Review Volume 2 Issue 2, 2022
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol2.iss2.art8

Abstract

This study aims to examine the effect of audit quality, managerial reports and audit committees on financial reports quality in companies listed on the Jakarta Islamic Index (JII) in 2018-2020. This type of research is quantitative with multiple linear regression. The data used is secondary data in the form of consolidated reports. The samples of this study consisted of 36 companies listed on the Jakarta Islamic Index (JII) in 2018-2020. The results of this study indicate that audit quality has a significant positive effect on the financial reporting quality, managerial reports have a significant negative effect on financial reporting quality and audit committee has a positive but not significant effect on financial reporting quality quality.
Co-Authors Achmad Sani Supriyanto Agus Miswanto Asikin, Zulifa Ivada Dessy Noor Farida Faizah, Annisa Nur Falikhatun Falikhatun, Falikhatun Fatkhiyah, Fibaroina Nida Fauziah, Najim Nur Fauzul Hanif Noor Athief Fuadi, Nasrul Fahmi Zaki Hakim, Lukmanul. Ilham Rosyadi, Jundi Faaiq Isman Muhammad Amir Anshori Nadhor, Khaerun Nafis, Zulhaznizam Nur Fatoni, Nur Nurudin Nurudin Rahman El Junusi Rahmiyanti, Firdha Ramadhan, Dwi Swasana Ratno Agriyanto Ridwan, Ahmad Muhtadi Saadah, Naili Suciat, Eqi Zaenuri, Wahab