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All Journal KEUNIS AKTSAR: Jurnal Akuntansi Syariah Maliki Islamic Economics Journal
Ady Cahyadi, Ady
Facultyof Economic and Business Syarif Hidayatullah State Islamic University
Religion Economics, Econometrics & Finance Social Sciences

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Analisis Faktor-Faktor Yang Memengaruhi Skeptisisme Profesional Auditor Internal Pada PTKIN Badan Layanan Umum Cahyadi, Ady; Rikawati, R.
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5851

Abstract

This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.
EVALUASI KEBIJAKAN SPIN OFF PADA INDUSTRI ASURANSI SYARIAH DI INDONESIA Cahyadi, Ady; Amalia, Euis; Amilin, Amilin
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.22384

Abstract

The purpose of this paper is to evaluate of spin off on islamic insurance in Indonesia. This research used data participant funds from the financial report from 22 sharia business unit consisting of 14 sharia life insurance and 8 sharia general insurance in 2015-2020 period. Data processed using autoregressive integrated moving average (ARIMA) with R-Studio tools analysis. The result shown no sharia insurance unit has been able to meet the criteria of spin off, the proportion of funds which are not able to achieve as much as 50% headquarter participant funds base on act number 40/2014 about insurance in Indonesia. The main steps that need to be taken by a sharia insurance business unit that wants to spin-off is to ensure that its financial condition is healthy and choose the right spin-off model. Meanwhile, regulators need to evaluate the spin-off criteria. It is hoped that the aim of the spin off to encourage the development of the sharia insurance industry can be achieved and not become a burden.
ANALISIS BUSINESS MODEL CANVAS PADA SYAHIDA INN DALAM MENCARI ALTERNATIF STRATEGI BISNIS BADAN LAYANAN UMUM UIN SYARIF HIDAYATULLAH JAKARTA Cahyadi, Ady; Salahuddin, Anwar
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6901.015 KB) | DOI: 10.32497/keunis.v10i1.3221

Abstract

The development of the hotel sector in the pandemic covid-19 currently decrease so as prosecuting the business doers to survive and grow the business including Syahida Inn as a business units of Syarif Hidayatullah Jakarta The State Islamic University (UIN Jakarta). Therefore it is need of a business model exact to Syahida Inn knows how to run effectively, efficient, and economical. The purpose of this research is to develop the business model in the future. The kind of research is descriptive qualitative with bussiness model canvas (BMC) and strenght weakness opportunity threat (SWOT) approach. The result showed that the creation of value propositions in the future is sharia hotel, meeting room, wedding hall, cafe and restaurant with convenience, comfortable and hospitality in order will affect every element business model canvas there is an increase in the primary resource, owned the key activity, revenue streams, and increase the cooperation partners. The element of cost structure occured additional cost in promotion while on a customer segment focus to individual and government institutions. SWOT Analysis showed, Syahida Inn is in the first quadrant mean are in progressive strategy with the main focus on market penetration by increasing the promotion either online or offline, focus on market development with the introduction of products to the Tangerang Raya, Province of Banten and Province of Jakarta, and the latter focus on the product development by increasing the meeting facilities, wedding hall, cafe/restaurant, fitness center, and the auditorium/theatre room.
The Evolving Landscape of Real Sector Halal Industry Research: A Bibliometric Approach Rahma, Sakina Nur; Cahyadi, Ady
Maliki Islamic Economics Journal Vol 4, No 1 (2024): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v4i1.28844

Abstract

This study aims to analyze research trends on the real sector halal industry. This research uses bibliometric analysis which focuses on performance analysis and knowledge mapping. The database used is Scopus with a total of 632 metadata. The main software used for analysis is VOSviewer and Biblioshiny. The results of the analysis stated that research on the real sector halal industry began in 1994 and experienced the highest publication in 2023 with 105 publications. The best collaboration between countries is the collaboration between Malaysia - Indonesia. The influential author in real sector halal industry research is Mohd Helmi Ali and the country that is the leader of real sector halal industry research is Malaysia. The topic that is the main focus of discussion in the real sector halal industry in the global scope is halal food. Topic that has the potential to be developed in future research is the implementation of blockchain, especially in halal tourism.
Co-Authors Amilin Amilin, Amilin Euis Amalia Rahma, Sakina Nur Rikawati Rikawati Salahuddin, Anwar