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All Journal Jurnal Ekonomi Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Jurnal Akuntansi AKUNESA
Rusdianto
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Ahmad Dahlan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Fenomena Politik Anggaran Menjelang Pemilukada Pada Daerah Petahana di Indonesia Hammam Satmaka Hayyu Wibhawa; Rusdianto; Dewi Amalia
Jurnal Akuntansi Vol 11 No 3 (2023): AKUNESA (Mei 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n3.p217-231

Abstract

Penelitian ini bertujuan untuk menganalisis fenomena politik anggaran menjelang Pemilukada dan pasca Pemilukada. Penelitian ini menguji variabel belanja hibah (BH), belanja bantuan sosial (BBS), belanja pegawai (BP), belanja fasilitas umum (BFU), dan belanja modal (BM) pada saat menjelang dan pasca pemilukada 2018 pada daerah petahana. Data yang digunakan adalah data sekunder yang dapat diperoleh dari situs resmi Direktorat Jenderal Perimbangan Keuangan Republik Indonesia. Metode analisis data dengan menggunakan metode deskripsi komparatif menggambarkan hasil dari observasi data, uji normalitas data dan uji beda dua rata-rata yaitu uji paired sampel t test dan uji wilcoxon. Hasil penelitian menunjukkan bahwa belanja hibah, belanja pegawai dan belanja fasilitas umum lebih besar saat menjelang pemilukada dibandingkan pasca pemilukada, sedangkan belanja bantuan sosial dan belanja modal tidak lebih besar saat menjelang pemilukada dibandingkan pasca pemilukada. Kepala daerah cenderung meningkatkan belanja hibah, belanja pegawai, dan belanja fasilitas umum, sedangkan belanja bantuan sosial dan belanja modal mengalami penurunan. Kepala daerah petahana cenderung meningkatkan belanja yang bersifat memberikan dampak secara langsung kepada masyarakat dibandingkan dengan belanja yang bersifat jangka panjang.
REVENUE MANAGEMENT AND DISTRIBUTION OF ZAKAT, INFAQ, AND SADAQAH AT THE LAZISMU SERVICE OFFICE OF BMT ARTHA AMANAH SANDEN Vikri Rizqa Putra; Rusdianto Rusdianto
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

Zakat is a religious obligation that is included in the third pillar of Islam. In terms of implementation, zakat is a social obligation for the wealthy after their wealth has reached the minimum threshold (nishab) and after a year has passed (haul). Among the wisdom behind the legislation of zakat is to realize economic justice. This research aims to determine how the revenue management and allocation of ZIS funds are carried out at BMT Artha Amanah Sanden. This study used a qualitative method, with interviews conducted with several parties, including the daily supervisory board, the baitul maal manager, and the financial administrator at BMT Artha Amanah Sanden to achieve data validity through data triangulation. The results showed that BMT Artha Amanah uses fundraising and kencleng distribution methods for ZIS fund revenue, and its allocation focuses on empowering the community through the OHM DARMAN program as a platform to assist the community in the creative economy sector in the Bantul district area.
Sharia-Compliant And Islamic Governance On Financial Performance In Indonesian Islamic Bank Andy Putra Wijaya; Rusdianto Rusdianto; Nur Faphuss Ikrimah; Ngazzah Hanun Nabilah; Nikita Khairunissa; Nur Alfiah Madaniah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 2 (2024): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i2.1060

Abstract

This research aims to analyze the relationship between Sharia Compliance and Islamic Governance on the financial performance of Islamic banking in Indonesia. Islamic banking has experienced significant growth in recent years, but there are still differences in performance between Islamic and conventional banks. Therefore, this research aims to examine the relationship between compliance with Sharia principles and the implementation of Islamic governance, which affects the financial performance of Sharia banks. This study uses a descriptive-analytic approach by collecting secondary data from Islamic bank financial reports and the Islamic Governance Index. The data was analyzed using the regression method to identify the relationship between Sharia Compliance, Islamic Governance, and the financial performance of Islamic banks. This research shows that Sharia Compliance has a significantly favorable influence on the financial performance of Islamic Banking. Islamic banks that comply more with Sharia principles tend to perform better. Apart from that, Islamic governance also has a significantly favorable influence on the financial performance of Islamic banks. Sharia banks that implement good Islamic banking governance have more robust financial performance. Limitations of this research include the limited secondary data available and the focus on the Islamic banking industry in Indonesia. Future research could involve field research, primary data, and expanded geographic coverage to understand better the relationship between Sharia Compliance, Islamic Governance, and Islamic Banking financial performance.
Co-Authors Andy Putra Wijaya Dewi Amalia Hammam Satmaka Hayyu Wibhawa Ngazzah Hanun Nabilah Nikita Khairunissa Nur Alfiah Madaniah Nur Faphuss Ikrimah Vikri Rizqa Putra