Article Per Year (5 Year)
p-Index From 2020 - 2025
1.857
P-Index
This Author published in this journals
All Journal IQTISHODUNA MUQTASID Jurnal Riset Keuangan dan Akuntansi (JRKA) AKTSAR: Jurnal Akuntansi Syariah Budimas : Jurnal Pengabdian Masyarakat Jurnal Teknik Informatika (JUTIF) Jurnal Pendidikan Teknik Bangunan Jurnal Akuntansi dan Keuangan Islam (JAKIs) Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Journal of Islamic Economic Laws
Ahmad Baehaqi, Ahmad
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Faktor Penentu Kinerja Investasi Asuransi Jiwa Syariah di Indonesia Hidayati, Nur Indah; Baehaqi, Ahmad
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 2 (2018): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v9i2.93-108

Abstract

Abstract This research aims to find out the influence of company size, liquidity, leverage, volume of capital (VOC), underwriting risk and premium growth towards Investment Yield of sharia life insurance company in Indonesia from 2011 to 2015. Technique of analyzing the data used in this study is panel data regression with level of significance 5%. The result showed that the most appropriate model for this study is Fixed Effect Model (FEM). Simultaneously, all variables have significant influence towards Investment Yield. The result of partial test of Investment Yield showed that company size and liquidity have negative influence, while leverage, VOC, and premium growth have positive influence towards Investment yield. Underwriting risk has no significant influence towards Investment yield. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Company Size, likuiditas, leverage, Volume of Capital (VOC), Penelitian ini bertujuan untuk mengetahui pengaruh company size, likuiditas, leverage, volume of capital (VOC), underwriting risk dan premium growth terhadap Investment Yield perusahaan asuransi jiwa syariah di Indonesia periode 2011-2015. Teknik analisis data yang digunakan adalah regresi data panel dengan tingkat signifikansi 5%. Hasil analisis data menunjukkan bahwa model yang tepat digunakan dalam penelitian ini adalah Fixed Effect Model (FEM). Secara simultan keenam variabel tersebut berpengaruh signifikan terhadap Investment Yield. Sedangkan secara parsial menunjukkan bahwa company size dan likuiditas berpengaruh negatif signfikan sedangkan leverage, VOC dan premium growth berpengaruh positif signifikan terhadap investment yield. Underwriting risk tidak memiliki pengaruh signifikan terhadap investment yield. 
AUDIT INTERNAL LEMBAGA KEUANGAN SYARIAH DALAM PERPEKTIF AL-HISBAH Baehaqi, Ahmad; Suyanto, Suyanto
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1694

Abstract

Audit Internal Lembaga Keuangan Syariah (LKS) harus memiliki cakupan lebih luas dibandingkan audit konvensional, mengingat LKS memiliki keharusan untuk mematuhi prinsip syariah (sharia compliance). Dalam Islam, institusi al-Hisbah dan muhtasib telah berperan untuk menjaga kegiatan ekonomi masyarakat agar berjalan sesuai dengan tuntunan syariah. Penelitian ini bertujuan untuk mengeksplorasi peranan audit internal LKS dalam perspektif al-Hisbah, untuk menjaga kesesuaian operasional LKS tergadap prinsip syariah. Hasil penelitian menunjukkan bahwa audit internal LKS belum didukung oleh kompetensi syariah yang memadai dan panduan pemeriksaan berkaitan dengan aspek syariah. Audit internal harus berperan membantu Dewan Pengawas Syariah (DPS) dalam melakukan proses pemeriksaan aspek pemenuhan syariah.Kata Kunci: Audit Internal, Sharia Compliance, LKS, al-Hisbah
Sejauh Manakah Penelitian Akuntabilitas Pengelolaan Zakat? Sebuah Analisis Bibliometrik Holipah, Siti; Baehaqi, Ahmad; Handoko, Luqman Hakim
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.25836

Abstract

This study aimed to analyze the literature on zakat management accountability. The data used is secondary data from 91 articles obtained from Google Scholar. The research method used is bibliometric analysis and systematic literature review (SLR). The study shows that research on accountability of zakat management began to increase since 2013. The peak of publications occurred in 2022-2023 with 18 publications. The most productive authors are Harahap R.D., Januarti I., and Susilawati S., each with 2 articles. The city of Medan is the most productive city with 8 articles, while South Jakarta is the most popular city with 143 citations. The most popular author is Endahwati Y.D. with 140 citations. The most popular article which received 140 citations discusses accountability in zakat management and was written by Endahwati Y.D. UIN Sultan Syarif Kasim Riau is the most productive university with 5 writers. Then, Brawijaya University is the most popular institution with 140 citations. Finally, there are more than 20 research themes related to zakat management accountability that can be studied more deeply by future researchers.
Handling Externalities In Environmental Accounting at XYZ Hospital: A Perspective of Amanah Metaphors Mauludimah, Listari; Ramadhanikar, Nasiha Sakinah; Baehaqi, Ahmad
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 2, Oktober (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i2.483

Abstract

This research aims to determine the handling of externalities and their implications for the implementation of environmental accounting at RSUD XYZ (XYZ Hospital) from the perspective of the amanah metaphor. The method used is qualitative research with a case study approach at XYZ Hospital. Data was collected through observation, interviews, and documentation. Data validity was also tested using two types of triangulation. The results show XYZ's Hospital commitment to maintaining environmental balance and reducing the negative impacts of its operations by taking health, safety, and environmental control measures in accordance with Minister of Health Regulation No. 7 of 2019 concerning hospital environmental health. In terms of the application of environmental accounting, XYZ Hospital still does not specifically separate environmental burdens from supply and service burdens. From the perspective of amanah metaphors XYZ Hospital has fulfilled its responsibilities, including those of the trust giver, the trust recipient, and the trust itself. Penelitian ini bertujuan untuk mengetahui penanganan eksternalitas dan implikasinya terhadap penerapan akuntansi lingkungan di RSUD XYZ (RS XYZ) dari sudut pandang metafora Amanah. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus di RS XYZ. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Keabsahan data diuji dengan menggunakan dua jenis triangulasi. Hasil penelitian menunjukan bahwa RS XYZ telah menunjukan komitmen dalam menjaga keseimbangan lingkungan dan mengurangi dampak negatif operasionalnya dengan melakukan tindakan kesehatan, keselamatan, dan pengedalian lingkungan sesuai dengan Peraturan Menteri Kesehatan No.7 Tahun 2019 tentang kesehatan lingkungan rumah sakit. Dalam penerapan akuntansi lingkungan, RS XYZ masih belum secara spesifik memisahkan beban lingkungan dari beban persediaan dan jasa. Dari sudut pandang metafora amanah, RS XYZ telah memenuhi tanggung jawabnya, baik kepada pemberi amanah, penerima amanah, dan amanah itu sendiri.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA BANK UMUM SYARIAH DI INDONESIA Baehaqi, Ahmad; Mupidah, Yulia; Kamal, Mustafa
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11632

Abstract

This study aims to examine the effect of good corporate governance (GCG)—measured by the sharia supervisory board (SSB), board of commissioners (BoC), and institutional ownership—along with firm size and profitability on earnings management. This study employs a quantitative approach using panel data regression analysis. The data used is secondary data, consisting of annual and financial reports published by Islamic commercial banks. The study focuses on Islamic commercial banks in Indonesia from 2015 to 2022, with a total sample of 9 banks and 72 observations obtained through a purposive sampling technique. The results indicate that the SSB and BoC variables do not significantly affect earnings management. In contrast, institutional ownership, firm size, and profitability negatively affect earnings management
Community Involvement in Bandung River Cleanup for Flood Control Baehaqi, Ahmad; Alicia, Nadira Putri
Jurnal Pendidikan Teknik Bangunan Vol 5, No 1 (2025): Jurnal Pendidikan Teknik Bangunan
Publisher : Universitas Pendidikan Indonesia (UPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jptb.v5i1.87067

Abstract

Rapid urban growth worldwide, including in Indonesia, has led to serious environmental challenges, particularly the decline in river quality due to widespread pollution. This condition has turned vital waterways into “garbage dumps,” negatively affecting urban ecosystems, tourism development, and public safety. In Bandung, poor river and drainage systems worsen these problems, leading to frequent floods and economic losses. Addressing these challenges requires effective urban river management through comprehensive and collaborative efforts involving government, the private sector, and local communities. A case study design involved 46 community members and volunteers along the Cikapundung River from October to November 2023. Primary data was collected via structured questionnaires, supplemented by secondary data and field observations. Data analysis using Excel described community understanding and participation levels. Survey results showed high community understanding of river cleanliness urgency (71% strongly agreeing). Participation effectively raised awareness (73.9% strongly agreeing on significance), and participants reported high satisfaction (67.4% strongly agree) and motivation (80.4% strongly agree). Crucially, 73.95% of respondents linked cleanup efforts to flood risk reduction. These findings suggest community participation is a valuable model for environmental awareness and flood mitigation. The study concludes that sustained community engagement in urban river management is pivotal for environmental sustainability and effective flood mitigation.
ANALISIS PENERAPAN INTERNET FINANCIAL REPORTING (IFR) PADA BANK UMUM SYARIAH DI INDONESIA Muttaqin, Muhammad Iqbal; Baehaqi, Ahmad; Hidayat, Roni
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 7 No. 1 (2020)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v7i1.3170

Abstract

[Penelitian ini bertujuan untuk menganalisis praktik IFR pada BUS di Indonesia. Penelitian ini menggunakan teknik scoring. Data penelitian didapatkan dari website resmi masing-masing BUS berupa keterangan/informasi keuangan dan nonkeuangan yang diamati pada tahun 2020. Hasil dari penelitian ini menunjukkan bahwa rata-rata BUS telah berhasil mengungkapkan variabel isi dengan cukup luas. Diketahui, 10 dari 13 bank atau 77% dari sampel penelitian telah berhasil menyajikan item pengungkapan dengan skor 70% - 79,9%. Sementara sisanya mendapatkan skor sebesar 60% - 69.9%. Kurang lebih ada 8 BUS yang berhasil mempertahankan dan meningkatkan skornya dalam variabel ini. Sedangkan untuk variabel tampilan, peringkat pertama diraih oleh BNIS dengan skor 75% atau setara dengan 15 dari 20 item pengungkapan yang diujikan. Sementara, rata-rata BUS telah menggunakan lebih dari 50% item indikator tampilan yang diujikan. Tetapi, masih ada dua BUS yang menggunakan item indikator tampilan di bawah 50%, yaitu BSMI dan BCAS dengan skor 45%. Untuk variabel ketepatwaktuan menunjukkan hasil yang kurang memuaskan. Dimana skor terbesar didapatkan oleh BRIS dengan skor mencapai 36%. Sementara sisanya, hanya mampu mengungkapkan item indikator ketepatwaktuan berkisar antara 9% - 27%.] 
The Effect of The Characteristics of the Board of Directors and Sharia Supervisory Board on The Distribution of Zakat of Islamic Banks In Indonesia Hariz, Muhammad; Baehaqi, Ahmad; Kamal, Mustafa; Kian, Behnam
Journal of Islamic Economic Laws Vol. 8 No. 02 (2025): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v8i02.9059

Abstract

This study aims to test the effect of the characteristics of the Board of Directors and the Sharia Supervisory Board on the distribution of Zakat to third parties by Islamic banks in Indonesia. This research uses an associative quantitative approach using panel data regression. The data is secondary from Islamic banks' annual reports in Indonesia registered with OJK for 2021-2023. The sampling method used was purposive sampling, and a sample of 11 Islamic banks with 33 annual reports. The results showed that the number of meetings of the Board of Directors and the number of meetings of the Sharia Supervisory Board did not affect the distribution of Zakat. Meanwhile, the educational background of the Board of Directors has a negative effect on the distribution of Zakat, and the educational background of the Sharia Supervisory Board has a positive effect on the distribution of Zakat. The implications of this research can theoretically be used as a reference for further research. Practically, this research can be used as a reference material for Islamic banks in Indonesia and similar countries in optimizing social performance and evaluation material, especially for distributing Zakat to third parties.
PENGELOLAAN ZISWAF PESANTREN: SOLUSI KEUANGAN BERKELANJUTAN BAGI LEMBAGA PESANTREN DI MUHAMMADIYAH Mangifera, Liana; Mardalis, Ahmad; Lestari, Wuryaningsih; Hanif, Fauzul; Baehaqi, Ahmad; Abidin, Zaenal
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.16721

Abstract

Pesantren Muhammadiyah memiliki peran strategis dalam pendidikan agama dan sosial masyarakat khususnya di Jawa Tengah, namun pengelolaan dana ZISWAF sering kali belum terstruktur dengan baik dan minimnya pemahaman tentang manajemen keuangan modern menjadi hambatan utama. Mengatasi permasalahan tersebut pendekatan dalam kegiatan pengabdian kepada masyarakat ini melibatkan pendampingan teknis, pelatihan manajerial, dan penguatan kapasitas organisasi pesantren. Melalui kolaborasi erat dengan pengurus pesantren, program ini bertujuan membentuk lembaga atau unit khusus di setiap pesantren untuk mengelola dana ZISWAF secara terintegrasi. Hasil kegiatan pengabdian menunjukkan bahwa masih perlunya identifikasi jumlah lembaga ziswaf di pesantren Muhammadiyah JawaTengah, melalui penyelenggaraan workshop secara online menunjukan pentingnya pengelolaan Lembaga ZIS secara sinergi antara lembaga ZISWAF, pimpinan daerah, cabang, maupun ortom. Perlunya evaluasi berkelanjutan untuk memastikan keberhasilan dan keberlanjutan program. Kegiatan ini diikuti oleh seluruh pimpinan pesantren Muhammadiyah dibawah PWM Jawa Tengah. Dengan demikian, program ini diharapkan dapat memberikan kontribusi positif dalam meningkatkan kualitas pengelolaan dana ZISWAF di pesantren, meningkatkan peran pesantren dalam pemberdayaan masyarakat, serta berkontribusi pada pembangunan sosial di Jawa Tengah secara keseluruhan
Mengurai Riset tentang Inisiatif Zakat Indonesia Najiba, Sumayyah; Handoko, Luqman Hakim; Baehaqi, Ahmad
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 2, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i2.32431

Abstract

This study aims to analyze the bibliometric research on the Indonesian Zakat Initiative (IZI) indexed in Google Scholar. The research method used is bibliometric analysis and a Systematic Literature Review (SLR) with the PRISMA approach. Data was obtained through Publish or Perish (PoP) using the keywords "Indonesian Zakat Initiative" and "LAZ IZI." The analysis was conducted using VOSviewer software to identify research trends based on available publications in the database.The results show that there are 81 articles on IZI that have developed from 2018 to 2024. The highest case distribution is in Java Island (54%, 42 articles). The most productive author is ES Bahri (3 articles), while the most productive institution is UIN Sumatera Utara (10 articles). The most productive journal is Jurnal Ekonomi Syariah Teori dan Terapan, with five relevant publications. One of the most influential collaborative articles is titled Web-Based Information System for Managing Zakat, Infak, and Sedekah Beneficiaries, with 175 citations. Research trends were analyzed through network visualization, overlay visualization, and density visualization to reveal research patterns. The co-occurrence analysis identified 32 future research topics, such as IZI zakat program effectiveness and financial transparency. Meanwhile, the SLR analysis identified five main topics, one of which is related to factors influencing zakat fund acceptance by mustahik and its impact on their welfare.
Co-Authors Ahmad Mardalis, Ahmad Alicia, Nadira Putri Basit, Muhamad Subhi Hanif, Fauzul Hariz, Muhammad Hidayati, Nur Indah Holipah, Siti Khaerunisah, Khaerunisah Kian, Behnam Kurniawan, Rido Dwi Lestari, Wuryaningsih Liana Mangifera Luqman Hakim Handoko Mauludimah, Listari Mupidah, Yulia Mustafa Kamal Muttaqin, Muhammad Iqbal Najiba, Sumayyah PERMANA, AGUS Ramadhanikar, Nasiha Sakinah Richardus Eko Indrajit Roni Hidayat Rony, Zahara Tussoleha Susi Astuti Suyanto Suyanto Zaenal Abidin