Article Per Year (5 Year)
p-Index From 2020 - 2025
4.951
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Tahkim (Jurnal Peradaban dan Hukum Islam) MUQTASID Hayula: Indonesian Journal of Multidisciplinary Islamic Studies Jurnal ASET (Akuntansi Riset) Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Amwaluna Jurnal Ekonomi dan Keuangan Syariah Indonesian Journal of Islamic Economics Research JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Islamic Business and Economic Review (JIBER) Jurnal Riset Ekonomi Syariah Bandung Conference Series : Sharia Economic Law Bandung Conference Series : Syariah Banking Jurnal Riset Perbankan Syariah Influence: International Journal of Science Review Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
ifa hanifia senjiati
(Id Sinta : 6013836 ) Universitas Islam Bandung
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
PENGELOLAAN DAN PENYAJIAN LAPORAN KEUANGAN PESANTREN BERBASIS AKUNTANSI SYARIAH : ANALISIS KRITIS PEDOMAN AKUNTANSI PESANTREN senjiati, Ifa hanifia; maulida, ira siti rohmah; Suhatman, zaldy; ridwan, itsnaina lathifah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.752 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

  The potential of managing pesantren, especially in West Java, reaches 8342 pesantren with 453,981 students. Then it needs improvement in financial management because there are still many pesantren that have not been as good as Nurul Hijrah Islamic Boarding School in East Jakarta. During this time, the pesantren presents financial reports based on PSAK 45 and PSAK Entities without a Public Accountant (ETAP). However, some pesantren have not carried out financial reporting as in the related PSAK.         The research method used is qualitative with a descriptive approach. Stages of research include literature review, formulation of research problems, preparation of research methods and instruments, data analysis, and concluding. Data collection techniques through surveys of pesantren in Depok City. Data analysis uses narrative analysis.         The results of the study are that pesantren financial managers generally do not have an accounting or financial education background, financial management is manually systemized or an excel application, and there is no internet connection. The financial management of pesantren in Depok is decentralized and centralized. Islamic boarding school-based financial management is the presentation of financial statements prepared based on PSAK 45 related to non-profit organizations, PSAK ETAP, and PSAK Syariah from PSAK 101 to PSAK 112 about Waqf. So some accounts are added such as murabahah, salam, and istishna accounts; mudharabah and musyarakah investments; ijarah assets; endowments; receipt of zakat, infaq, and shodaqoh; qard receivables; musyarakah mutanaqisoh investment and temporary syirkah funds.
Model Pemberdayaan Laboratorium Bank Mini Syariah di Perguruan Tinggi Fauziah, Eva; Senjiati, Ifa Hanifia; Febriadi, Sandy Rizki
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 2 (2017): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v8i2.102-118

Abstract

Sharia Mini Bank Laboratory is a medium to implement Tri Dharma of College which is expected to contribute to accelerate the development of sharia in Indonesia. Therefore, empowerment of laboratory of bank mini syariah as a place to develop competence in intellectual, motor skill and skill to use Islamic banking tools for increasing the competence of graduate and sharia banking students need to be reviewed. This is a qualitative research. Method of collecting data is using deep data observation technique. Data analysis is using spradley model domain analysis. Theresults showed that the model of empowerment of Mini Sharia Bank laboratory in Higher Education has four models; they are 1) model of secondary empowerment, 2) model primary internal empowerment of student, 3) model of primary internal empowerment of student and lecturer and 4) model of primary external empowerment. This laboratory empowerment model is based on observations at four universities in Java, namely Bandung Islamic University (UNISBA), Islamic University of Malang (UNISMA), UIN Malang and UIN Sunan Ampel Surabaya.Laboratorium Bank Mini Syariah merupakan sarana penunjang dan pelaksana program Tri Dharma Perguruan Tinggi yang diharapkan mampu memberikan kontribusi untuk mengakselerasi perkembangan syariah di Indonesia. Oleh karena itu, pemberdayaan laboratorium Bank Mini Syariah sebagai tempat mengembangkan kompetensi baik dalam bidang intelektual, ketrampilan motorik dan terampil memggunakan alat-alat media perbankan syariah untuk peningkatan kompetensi mahasiswa lulusan keuangan dan perbankan syariah perlu ditelaah. Metode penelitian menggunakan metode kualitatif dengan teknik pengumpulan data observasi mendalam. Analisis data menggunakan analisis domain model spradley. Hasil penelitian menunjukkan bahwa model pemberdayaan laboratorium Bank Mini Syariah di Perguruan Tinggi memiliki empat model yaitu 1). Model pemberdayaan sekunder, 2). Model pemberdayaan primer internal mahasiswa, 3). Model pemberdayaan primer internal mahasiswa dan dosen, dan 4). Model pemberdayaan primer eksternal. Model pemberdayaan laboratorium ini berdasarkan pengamatan pada empat perguruan tinggi di Jawa yaitu Universitas Islam Bandung, Universitas Islam Malang, UIN Malang dan UIN Sunan Ampel Surabaya.
MODEL PENGELOLAAN DANA HAJI DI BANK SYARIAH Ifa Hanifia Senjiati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 2 (2017): JRAK - Juli 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hajj is one pillars of Islam which must be implemented by every muslim who has capability. Capability must be fulfilled is ability to pay costs of Hajj Organizers (BPIH). BPIH managed by the Ministry of Religious Affairs through several financial instruments such as savings, deposits and sukuk. The efficient and effective management of funds Haj is through sharia banks with the dinar as a instrument of payment cause dinar as currency of Islam that has advantages than fiat money. The objective of the research is to decribe model of management funds haj in sharia banking by dinar and to know what is the multifiler effect from its model. This study uses qualitative research based on studies litelatur, which is sourced from books, internet, and other documents that support this research. Result of this study is showing model of management funds haj by synergy function of sharia bank like funding (receive deposit and saving dinar also costs of hajj), lending (to the BMT of mosque) and charity (lend the zakat to mustahiq). This model gives multiflier effects like BPIH price will fall, the growth of new entrepreneurs through BMT program eco-mosque, socialize use dinar, and preventing corruption.
Pengelolaan dan Penyajian Laporan Keuangan Pesantren Berbasis Akuntansi Syariah : Analisis Kritis Pedoman Akuntansi Pesantren senjiati, Ifa hanifia; maulida, ira siti rohmah; Suhatman, zaldy; ridwan, itsnaina lathifah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1849

Abstract

The potential of managing pesantren, especially in West Java, reaches 8342 pesantren with 453,981 students. Then it needs improvement in financial management because there are still many pesantren that have not been as good as Nurul Hijrah Islamic Boarding School in East Jakarta. During this time, the pesantren presents financial reports based on PSAK 45 and PSAK Entities without a Public Accountant (ETAP). However, some pesantren have not carried out financial reporting as in the related PSAK. The research method used is qualitative with a descriptive approach. Stages of research include literature review, formulation of research problems, preparation of research methods and instruments, data analysis, and concluding. Data collection techniques through surveys of pesantren in Depok City. Data analysis uses narrative analysis. The results of the study are that pesantren financial managers generally do not have an accounting or financial education background, financial management is manually systemized or an excel application, and there is no internet connection. The financial management of pesantren in Depok is decentralized and centralized. Islamic boarding school-based financial management is the presentation of financial statements prepared based on PSAK 45 related to non-profit organizations, PSAK ETAP, and PSAK Syariah from PSAK 101 to PSAK 112 about Waqf. So some accounts are added such as murabahah, salam, and istishna accounts; mudharabah and musyarakah investments; ijarah assets; endowments; receipt of zakat, infaq, and shodaqoh; qard receivables; musyarakah mutanaqisoh investment and temporary syirkah funds.
Pemulihan Aset Wakaf: Tinjauan Fikih dan Akuntansi Ifa Hanifia Senjiati; Siska Lis Sulistiani; Itsnaina Lathifah Ridwan
Hayula: Indonesian Journal of Multidisciplinary Islamic Studies Vol 4 No 2 (2020): Hayula: Indonesian Journal of Multidisciplinary Islamic Studies
Publisher : Laboratorium Prodi Pendidikan Agama Islam UNJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/004.2.05

Abstract

Wakaf Daarut Tauhid manages waqf in the form of a vehicle. Vehicles are waqf assets that are easily impaired so depreciation is necessary. However, in practice, the waqf Daarut Tauhid does not make accounting records for the depreciation of the assets of the vehicle's waqf. Therefore, this study aims to analyze ways of recovering waqf assets that have been depreciated using waqf review and accounting. The research method used is qualitative with a descriptive analysis approach. Data collection techniques through interviews and literature study. The results of the study are several steps to recover waqf assets in waqf institutions by revaluating the waqf assets received, and determine the economic age, depreciation costs, and the appropriate depreciation method to be used. Making a plan for recovering waqf assets with taghyir al-waqf, or Istibdlal and recording these transactions in the financial statements based on PSAK 48 paragraph 01.
ANALISIS FIKIH WAKAF DAN UNDANG-UNDANG NOMOR 41 TAHUN 2004 TENTANG WAKAF TERHADAP PEROLEHAN HAK NADZIR PADA PENGELOLAAN WAKAF UANG NADZIR INDIVIDU DIKAMPUNG TAPOS CIKALONG WETAN Ifa Hanifia Senjiati; Siska Lis Sulistiani; Muhammad Fikri Rais Mubarok
Tahkim (Jurnal Peradaban dan Hukum Islam) Vol 3, No 1 (2020)
Publisher : Prodi Hukum Keluarga Islam (Ahwal Asy-Syakhsiyyah) Fakultas Syariah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/tahkim.v3i1.5661

Abstract

The development of waqf is now empowered in the form of money asets called waqf money. Money asets can be managed for productive businesses — one of the firms in the field of animal husbandry. However, in Tapos Cikalong Wetan Village, there is control over the results of money waqf management. In which the profit is controlled by nadzir completely. Whereas, based on Constitution No. 41 of 2004 concerning Nadzir's Waqf, it is only entitled to get 10%. The research method used in this study was qualitative with a normative juridical approach. Primary data sources were interviews with wakif and nazhir in Cikalong Wetan Village, and secondary data were journals, books, and other literature. Data analysis was fiqih waqf comparisons, and Constitution Number 41 with in the field then verified then concluding. The result of this study showed that, First, Analysis of Fiqih Waqaf and Constitution Number 41 concerning the obtaining nadzir rights were permitted to take profits in the amount of not more than 10%. Second, the management of money waqf in Tapos Cikalong Wetan Village controlled all the results of productive waqf. Third, Analysis of Fiqih Waqaf and Constitution Number 41, nadzir in Tapos Cikalong Wetan Village had not obeyed the rules that have been determined regarding the wages of nadzir.Keywords: Money Waqf, Nadzir, Constitution.
ANALISIS FATWA (MUI) NO:106/DSN-MUI/X/2016 TERHADAP IMPLEMENTASI WAKAF ASURANSI DI LEMBAGA PRUDENTIAL INDONESIA Zaini Abdul Malik; Ifa Hanifia Senjiati; Ibnu Muhammad Zibran; sabila azzahra
Tahkim (Jurnal Peradaban dan Hukum Islam) Vol 3, No 1 (2020)
Publisher : Prodi Hukum Keluarga Islam (Ahwal Asy-Syakhsiyyah) Fakultas Syariah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/tahkim.v3i1.5662

Abstract

ABSTRACTInsurance is a form of protection that is present either from the private sector or the government. One way of coverage in Indonesia is the Prudential institution. Prudential comes as an insurance option in which there is a waqf system. Asur waqf that serves for the overall benefit (virtue) of the people. The results show that Prudential comes with a variety of waqf insurance products with all applicable provisions, and is implemented on Islamic principles. The MUI fatwa analysis No. 106 of 2016 performed at the Prudential Insurance Institute found that discrepancies. Regarding endowment, up to 95% applies to the filing of new policies on PSBG and PSIA starting on January 10, 2019, with the condition that the leading participants have existing (conventional and sharia) systems that are still active. This action is not following fatwa no.106 / DSN-MUI / X / 2016, where insurance benefits may e represented at most 45% of the total insurance benefits.Keywords: Waqf, insurance policy, fatwa. 
Analysis Of Human Resource Competency On Islamic Boarding School To Financial Management Islamic Boarding School In West Java Ira Siti Rohmah Maulida; Arif Rijal Anshori; Neng Dewi Himayasari; Ifa Hanifia Senjiati
Journal of Islamic Business and Economic Review Vol 3, No 2 (2020): July, 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.946 KB)

Abstract

Employment and finance are two aspects that must be considered and need to be repaired in the management of schools. In Reality, management of Islamic Boarding Schools still use simple management, that caused due to the limited quality the power of man-manager boarding. The formulation of the problem in this research is 1) How is the financial management of Islamic boarding schools in West Java ?. 2) How does the analysis of the competence of the manager of finance boarding against management finance boarding schools in Java West?The method of research used  research qualitative with approach descriptive. Data collection techniques were carried out by giving questionnaires to representatives of 14 Islamic Boarding School in West Java. Analysis of data using analysis of narrative is based on findings that there is.The results of the discussion of the research: 1) The majority of schools or 92.9% already manage finances with the good , and 7.1% of schools are not managing finances with good. 2) Pondok Islamic Boarding School, who already has human resourches competency that good and not suitable, can be seen on the appropriateness of expenses or do not exceed the budget.
Efficiency of Covid Handling Services 19 in Zakat Institutions Using Data Envelopment Analysis (DEA) Method zaini Abdul Malik; ifa hanifia senjiati
Journal of Islamic Business and Economic Review Vol 3, No 2 (2020): July, 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.791 KB)

Abstract

P Covid pandemic 19 had an impact on all sectors including the economic sector which caused poverty levels in Indonesia to increase. Various parties carry out activities in the effort to deal with Covid 19 including the Zakat Institution. Through the Zakat Forum, 40 zakat institutions perform eleven covid handling services 19 and the only institution that runs all of these services is the Muhammadiyah Amil Zakat Institute (Lazismu). Therefore, it is necessary to analyze the efficiency of the performance of management services covid handling 19, and in this study focus on Lazismu Provisnsi West Java.The research method used is a qualitative method using the Data Envelopment Analysis (DEA) method. The input variable is fund raising and the output variable is fund channeling. The DEA approach used is the VRD approach because it sees the potential for Zakat Institutions in Indonesia growing.The results of the study are that the level of efficiency in the management of zakat funds in handling covid 19 in West Java has only reached 22%. And four regions that are already efficient, namely the West Java regional office, Majalengka Regency, Cianjur Regency and Cirebon City
Model Pemberdayaan Laboratorium Bank Mini Syariah di Perguruan Tinggi Eva Fauziah; Ifa Hanifia Senjiati; Sandy Rizki Febriadi
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 2 (2017): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.59 KB) | DOI: 10.18326/muqtasid.v8i2.102-118

Abstract

Sharia Mini Bank Laboratory is a medium to implement Tri Dharma of College which is expected to contribute to accelerate the development of sharia in Indonesia. Therefore, empowerment of laboratory of bank mini syariah as a place to develop competence in intellectual, motor skill and skill to use Islamic banking tools for increasing the competence of graduate and sharia banking students need to be reviewed. This is a qualitative research. Method of collecting data is using deep data observation technique. Data analysis is using spradley model domain analysis. Theresults showed that the model of empowerment of Mini Sharia Bank laboratory in Higher Education has four models; they are 1) model of secondary empowerment, 2) model primary internal empowerment of student, 3) model of primary internal empowerment of student and lecturer and 4) model of primary external empowerment. This laboratory empowerment model is based on observations at four universities in Java, namely Bandung Islamic University (UNISBA), Islamic University of Malang (UNISMA), UIN Malang and UIN Sunan Ampel Surabaya.Laboratorium Bank Mini Syariah merupakan sarana penunjang dan pelaksana program Tri Dharma Perguruan Tinggi yang diharapkan mampu memberikan kontribusi untuk mengakselerasi perkembangan syariah di Indonesia. Oleh karena itu, pemberdayaan laboratorium Bank Mini Syariah sebagai tempat mengembangkan kompetensi baik dalam bidang intelektual, ketrampilan motorik dan terampil memggunakan alat-alat media perbankan syariah untuk peningkatan kompetensi mahasiswa lulusan keuangan dan perbankan syariah perlu ditelaah. Metode penelitian menggunakan metode kualitatif dengan teknik pengumpulan data observasi mendalam. Analisis data menggunakan analisis domain model spradley. Hasil penelitian menunjukkan bahwa model pemberdayaan laboratorium Bank Mini Syariah di Perguruan Tinggi memiliki empat model yaitu 1). Model pemberdayaan sekunder, 2). Model pemberdayaan primer internal mahasiswa, 3). Model pemberdayaan primer internal mahasiswa dan dosen, dan 4). Model pemberdayaan primer eksternal. Model pemberdayaan laboratorium ini berdasarkan pengamatan pada empat perguruan tinggi di Jawa yaitu Universitas Islam Bandung, Universitas Islam Malang, UIN Malang dan UIN Sunan Ampel Surabaya.
Co-Authors 10010321021, Nuraip Agnes Yulyanti Alifia Nur Shafa Alpiah Trisna Dewi Alpiah Trisna Dewi Ananda Reynaldi Ruhiat Anshori, Arif Rijal Athiyatul Fattah Camila Afiyanti Delia Anggraeni Delia Dwiyanti Hasanah Eri Rif'ah Hasanah Eva Fauziah Eva Fauziah Febriadi, Sandy Rizki Hilman Nurul Aripin Himayasari, Neng Dewi Ibnu Muhammad Zibran Imas Maesah Itsnaina Lathifah Ridwan Iwan Permana Iwan Setiawan M. Roji Iskandar Mamat Rachmat Effendi Maulida, Ira Siti Rohmah Muhammad Danu Attaraya Muhammad Fikri Rais Mubarok Neng Dewi Himayasari Nur Kholifa Mija Putri Fitriya Salsabila ridwan, itsnaina lathifah sabila azzahra Sifa Nursalimah Siska Lis Sulistiani Sri Wulan Wahyudin, Yadi Wijayanti, Intan Manggala Winwin Yadiati Yadi Wahyudin yadi wahyudin Zaini Abdul Malik Zaldy Suhatman, Zaldy Zia Firdaus Nuzula