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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Ekonomi Islam Liquidity: Jurnal Riset Akuntansi dan Manajemen Nyimak: Journal of Communication EKONOMIS : Journal of Economics and Business Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of International Conference Proceedings Indo-Fintech Intellectuals: Journal of Economics and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Widana, Gusti Oka
Institut Teknologi Dan Bisnis Ahmad Dahlan Jakarta
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Struktur Modal Bank Syariah di Indonesia Menggunakan Non Performing Financing Sebagai Variabel Moderasi Abadi, Ahmad; Widana, Gusti Oka
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14862

Abstract

Capital structure is crucial in the financial management of Islamic banks, which operate under sharia principles. Since the practice of optimal capital structure can ensure the quality of bank operations, it is very important to analyze capital structure issues. This research aims to analyze the variables that determine the capital structure of Islamic bank with Non Performing Financing (NPF) as a moderating variable using the Trade Off Theory and Pecking Order Theory approaches. A quantitative method was used, analyzing panel data from the quarterly financial statement of 12 Indonesia Islamic banks form 2001-2003, using Eviews-12 software. The independent variables include bank size, profitability, Financing to Deposit Ratio (FDR), and asset growth, while the dependent variable is the Debt to Equity Ratio (DER). The study results imply that according to Trade Off Theory, Islamic bank in Indonesia balance the tax benefits of debt against bankruptcy costs. Related to Pecking Order Theory, Islamic banks in Indonesia are more likely to follow the order of funding preference, using internal funds first, then debt, and finally equity issuance. NPF as moderating variable, does not moderate all variables affecting capital structure.
Analisis Strategi Peningkatan Pengumpulan Zakat Pertanian: Di BAZNAS Kabupaten Serdang Bedagai Humaira, Hilma; Widana, Gusti Oka
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14975

Abstract

This study aims to evaluate strategies for enhancing agricultural zakat collection in Serdang Bedagai Regency using the Business Model Canvas (BMC) approach and SWOT Analysis. The research focuses on the National Amil Zakat Agency (BAZNAS) of Serdang Bedagai Regency, which is tasked with managing and optimizing zakat collection. A descriptive qualitative method was employed, gathering data through in-depth interviews with BAZNAS personnel and direct observations of zakat collection practices. The findings indicate that the application of BMC enables BAZNAS to develop more innovative and efficient business models, thereby improving zakat collection, particularly for agricultural zakat. SWOT Analysis further highlights internal strengths and weaknesses, along with external opportunities and threats that BAZNAS faces in its zakat collection efforts. The study identifies several critical success factors, including active community participation, ongoing education, and strategic partnerships with various stakeholders. This research offers structured and practical recommendations for BAZNAS Serdang Bedagai to optimize agricultural zakat collection. The effective implementation of these strategies is expected to enhance the welfare of farmers and the wider community in Serdang Bedagai Regency through improved zakat management.
Identifying factors that influence the use of information system applications: Study at BAZNAS throughout East Kalimantan Lastari, Hilda; Widana, Gusti Oka
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15027

Abstract

SIMBA is a web-based application that is currently being updated with technological advances that have been adjusted to the needs of Amil Zakat institutions nationally. SIMBA can present financial statements that comply with Zakat accounting standards (PSAK 109). However, SIMBA has yet to be used optimally to present financial statements. This study aims to analyse the factors that influence users to use SIMBA. The research was conducted at BAZNAS in East Kalimantan using TAM, which was extended with the SEM-PLS equation model with the SmartPLS v.4 programme. Data was taken from as many as 48 respondents through questionnaires distributed online. This research wants to emphasize the importance of the habit and system quality factors. Although the habit factor is individual in nature, organizations can still intervene, for example through training and improving the quality of human resources to be able to implement the application. Meanwhile, System Quality is because the SIMBA system is basically Top Down, so BAZNAS cannot do anything and only accepts it.
Perancangan Konseptual Aplikasi Enterprise Risk Management (ERM) Khusus Lembaga Filantropi Syariah Hardiyanto, Yan; Gusti Oka Widana
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 06 (2025): JIEI : Vol. 11, No. 06, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i06.18510

Abstract

This study designs an Enterprise Risk Management (ERM) application tailored for Sharia Philanthropy Institutions (LFS), such as Zakat Management Organizations (LAZ), using a holistic qualitative approach that fully integrates Sharia principles (kaffah). It addresses complex risks in managing zakat, infak, sedekah, and waqf (ZISWAF) funds—covering operational, Sharia compliance, reputational, and fraud dimensions—which threaten institutional sustainability and public trust. By adapting the COSO ERM framework, the proposed model emphasizes core Islamic values of amanah and maslahah, supported by Key Risk Indicators (KRI) such as Allocation to Collection Ratio (ACR) and Rasio Hak Amil (RHA) as early fraud warning mechanisms. The Risk Management Information System (SIM-R) features functional modules for Sharia compliance verification, real-time fraud detection, and operational risk assessment using qualitative probability-impact matrices. Non-functional requirements include CIA Triad security, real-time performance, and adherence to POJK and ISO 27001 standards. Through in-depth literature review and content analysis, this study bridges research gaps in ERM models for non-profit Sharia institutions, offering theoretical contributions to Islamic economics and practical recommendations to strengthen transparency, accountability, and credibility of LFS in Indonesia. Keywords: ERM, Sharia Philanthropy, ZISWAF, Fraud Detection, SIM-R, Holistic Qualitative
Manajemen Risiko Operasional dalam Digitalisasi Pelayanan Zakat HARYANTO, RIKO; widana, Gusti Oka
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 06 (2025): JIEI : Vol. 11, No. 06, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i06.18533

Abstract

Penelitian ini menganalisis Risiko Operasional (RO) yang muncul akibat transformasi digital dalam pengelolaan zakat oleh Lembaga Amil Zakat (LAZ). Digitalisasi, meskipun meningkatkan efisiensi dan transparansi pelayanan, secara fundamental menciptakan ketergantungan sistem yang memunculkan RO. Bagi LAZ yang berorientasi amanah (non-profit), RO memiliki konsekuensi fatal berupa Risiko Reputasi (kehilangan kepercayaan muzakki) dan Risiko Kepatuhan Syariah. Kesenjangan penelitian menunjukkan ketiadaan model manajemen RO yang spesifik, terintegrasi secara total (kaffah), dan berbasis syariah dalam konteks operasional LAZ digital. Menggunakan pendekatan kualitatif-eksploratif dengan desain studi kasus multi-situs, penelitian ini bertujuan mengidentifikasi, menganalisis efektivitas pengendalian yang ada, dan merumuskan kerangka risiko yang ideal. Data primer dikumpulkan melalui wawancara mendalam dengan informan kunci (Manajer Risiko, Kepala Divisi IT, dan Operasional), didukung oleh analisis dokumen dan diuji melalui triangulasi sumber. Hasil penelitian mengidentifikasi RO kunci diklasifikasikan ke dalam empat sumber (Sistem, Proses, Manusia, Eksternal), di mana Ketiadaan SOP Manajemen Risiko dan Risiko Distribusi Kritis (penyaluran tidak tepat sasaran) berada pada peringkat High Risk. Efektivitas pengendalian yang diterapkan LAZ saat ini masih suboptimal dan cenderung ad-hoc karena adanya kesenjangan SOP baku, keterbatasan SDM di bidang IT, dan kurangnya pengawasan real-time. Kegagalan mitigasi risiko ini secara langsung berdampak fatal pada Hilangnya Kepercayaan Muzakki. Sebagai rekomendasi, penelitian ini merumuskan Model Kerangka Manajemen Risiko Operasional Integratif Syariah dan ERM yang dioperasikan dalam siklus perbaikan berkelanjutan PDCA (Plan, Do, Check, Act). Model ini wajib diperkuat oleh Integrasi IT Governance untuk mitigasi Risiko Sistem, serta penetapan Mandat SOP Zakat Core Principles (ZCP) oleh regulator (BAZNAS/Kemenag) untuk menjamin kepatuhan syariah total dan melindungi aset amanah LAZ.
A Analisis Kolaborasi Perbankan Syariah dan Masjid Melalui Pendekatan Nudge Theory: Perspektif Jamaah Masjid di Kabupaten Purwakarta Awaludin, Ade Wahyu; Widana, Gusti Oka
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19528

Abstract

This study aims to analyze the determinants of Islamic financial inclusion within mosque-based communities by integrating Islamic financial literacy, religiosity, nudge, and mosque–bank collaboration. A quantitative cross-sectional approach was employed using data from 120 respondents in Purwakarta Regency. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Islamic financial literacy has a positive and significant effect on Islamic financial inclusion and serves as the primary determinant in the model. Nudge also has a significant positive effect on inclusion, functioning as a complementary behavioral mechanism rather than a moderating variable. In contrast, religiosity does not have a significant direct effect on inclusion, indicating the presence of an attitude–behavior gap. Furthermore, religiosity negatively affects nudge, while collaboration does not significantly influence inclusion and shows a relatively small effect size. A notable finding is the negative moderating effect of mosque–bank collaboration on the relationship between religiosity and inclusion. This study contributes to the Islamic behavioral finance literature by highlighting the importance of integrating cognitive, behavioral, and institutional factors in promoting community-based Islamic financial inclusion.
Kajian Mengenai Faktor-faktor yang dapat Mendorong Peningkatan Product Holding Ratio Armalisa Dwi Yani; Gusti Oka Widana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9044

Abstract

The Research examines the factors that can drive an increase in the Product Holding Ratio at Bank Syariah Indonesia, especially in the Jambi branch. The Product Holding Ratio is an important indicator in assessing the performance of banking products, which reflects how many products are owned by customers. This study uses a qualitative method with in-depth interviews with various informants, including branch managers and brand managers, to identify factors that contribute to an increase in the Product Holding Ratio. The results of the study indicate that there are several key factors that can drive an increase in the Product Holding Ratio, including sharia financial literacy, service quality, and effective marketing strategies. Low financial literacy in the community is a major challenge, where only around 38% of the community understands financial products well. Therefore, intensive financial education through seminars, workshops, and social media is needed to improve customer understanding of sharia products. In addition, good service quality also contributes significantly to customer loyalty. Research shows that customers who are satisfied with the services provided tend to use more products. The application of digital technology in banking services is also an important factor, where the use of user-friendly mobile banking applications can increase customer convenience in accessing services. Effective marketing strategies, including digital marketing and collaboration with local communities, are also a major focus in increasing the Product Holding Ratio. By establishing partnerships with educational institutions and community organizations, banks can expand their reach and increase public trust in the products offered. Overall, this study provides in-depth insight into the factors that can increase the Product Holding Ratio at Bank Syariah Indonesia, Jambi branch. The results of this study are expected to be a reference for bank management in formulating more effective strategies to increase the Product Holding Ratio and strengthen the bank's position in the Islamic banking market.
Co-Authors Abadi, Ahmad Aditya, Mochammad Yana Adiyanto Adiyanto Afrian Rachmawati Amelia, Amie Armalisa Dwi Yani Awaludin, Ade Wahyu Dudi Rudianto El Ghiffary, Lazuardi Erfan Bayu Saputra Hardiyanto, Yan HARYANTO, RIKO Helianto Humaira, Hilma Iin Gunawan Juniar, Aldo Ghaffar Lastari, Hilda Muchtar, Beni Muhamad Umar Mucktar Mukhaer Pakkanna Nazhorie, Achmad Rika Purwani Rika Purwani, Rika Siti Handayaningsih Supriyandi Supriyandi Swarman, Gema Fatri Waliyudin Zainal Potton