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Revealing the Meaning of Mosque “Cash Balance”: A Phenomenological Approach Mardian, Sepky; Nur, Mawardi; Ahnaf, Ahnaf
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.9680

Abstract

This study aims to reveal and comprehend the metaphorical meaning of the cash balance for mosque. This research conducted using a phenomenological approach that explores information as it is from managers through interviews, interactions, and researcher observations as well as visual documentation. Data processing, analysis, and discussion are carried out by researchers using a worksheet for the phenomenological analysis stage. The findings are discussed by critically confirming the related accounting concepts and previous research findings. The metaphorical meaning of the cash balance that can be extracted from the source is the cash balance as a trust, as programs evidence and as a beneficial evidence. This metaphorical meaning demands that managers manage mosque funds with the spirit of providing prosperity to society and the community, with faith in Allah and by inviting congregants to contribute to each other. In a broader sense, this metaphorical meaning indicates the embodiment of the manager's role and the functioning of the mosque beyond just a place of worship. The mosque has been made to function as a center for increasing the capacity of society through study and obtaining a sanad as well as a center for empowering benefits. This study contributes to find other meanings of cash balances outside the materialistic perspective that requires high cash balances as one of the mosque management performance indicators.
Halal Tourism in West Sumatera: a Bibliometric Study Mardian, Sepky; Armen, Rio Erismen
Journal of Business & Banking Vol 13 No 2 (2023): November 2023 - April 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v13i2.4152

Abstract

West sumatera is a halal tourism destination in Indonesia. It was acknowledged by Global Muslim Travel Index in 2016. All stakeholders have given more intention to this halal tourism. Beyond the strengthening district regulation on it, the studies on halal tourism in West Sumatera have been increasing every year. This study aims to map the research about halal tourism in West Sumatera. Bibliometric approach was conducted to map the different studies on this topic. By using Publich or Perish, the data were taken from Google Scholar database. Several keywords were used to do it, i.e. halal tourism in West Sumatera, Islamic tourism in West Sumatera, wisata halal di Sumatera Barat and wisata Sariah di Sumatera Barat. The metadata were described by tables and graphs. Again it is also visualized by VOSViewer to find the research cluster on the topic and trend of relationship among the keywords. The study found that the research on Islamic tourism in West Sumatera is still limited. It only found 35 journal articles or proceeding in tens of years. The theme is also limited on description of the opportunity and challenges and stakeholders perception about Islamic tourism in West Sumatera.
Does Intellectual Capital Matter for Organizational Performance? (a Case Study) Aslam Mei Nur Widigdo; Sepky Mardian
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3364

Abstract

Organizational performance is one of the determining factors for sustainability. SD MM as one of the Islamic Mass Organization charities located in Limo Depok has performed less than optimally in the last 5 years. This study aims to determine and analyze the influence of intellectual capital, which consists of human capital, structural capital, and relational capital, on the organizational performance of the SD MM. The method used in this study is a research approach with a quantitative paradigm, using closed questionnaire research instruments, causality analysis with SEM (Structural Equation Modeling), and the use of SPLS (Part Least Square) as a statistical analysis tool. The respondents were all teachers and staff from SD MM as amount of 44. Sampling using saturated sampling techniques. The results showed that Human Capital does not affect organizational performance. Meanwhile, Relational Capital and Structural Capital partially have a significant positive effect on the organizational performance of SD MM.