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All Journal Ahkam: Jurnal Ilmu Syariah AKUNTABILITAS Journal of Business & Banking IJBE (Integrated Journal of Business and Economics) Agregat: Jurnal Ekonomi dan Bisnis Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Banque Syar'i : Jurnal llmiah Perbankan Syariah International Journal of Islamic Business and Economics (IJIBEC) Jurnal Abdi Masyarakat (JAM) Dinasti International Journal of Education Management and Social Science Journal of Islamic Accounting and Finance Research Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Islamic Economics and Finance Studies Al-bank: Journal of Islamic Banking and Finance Jurnal Pengabdian Masyarakat Bestari (JPMB) International Journal of Entrepreneurship and Sustainability Studies Imara: Jurnal Riset Ekonomi Islam Jurnal Akuntansi dan Keuangan Islam (JAKIs) JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Aktsar: Jurnal Akuntansi Syariah
Sepky Mardian
Sekolah Tinggi Ekonomi Islam SEBI, Depok, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE MANAGEMENT OF ZAKAT IN INDONESIA: A HISTORICAL REVIEW Kamal Ibrahim; Sepky Mardian
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol 17, No 2 (2018): Jurnal Komunikasi Antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v17i2.9609

Abstract

The Management of zakat in Indonesia has been going on since Islam entered Indonesia till today. This study aims to explain how the management of zakat in Indonesia is patterned on Islamic principles. The study uses a descriptive method with historical approach. The study of the history of Islam and Indonesia became the basis for determining the findings, on the pattern of management of zakat in Indonesia. The findings showed that the pattern of management of zakat in the beginning at the time of the entry of Islam in the colonial period, had a huge role in the society. This pattern became one of models of management of zakat
BAGAIMANA DEWAN PENGAWAS SYARIAH MELAKUKAN PENGAWASAN OPERASIONAL BANK? Sepky Mardian; Aulia Putri Oktaviani Justri; Nida Faradila; Nur Hidayah Fitriani; Ufairoh Muti’ah; Zakia Mardhotillah
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 6 No 1 (2020): Januari - Juni 2020
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v6i1.2429

Abstract

This study aims to find out how the Sharia Supervisory Board (DPS) conducts operational supervision of banks. This study uses a qualitative approach based on primary data in the form of interviews with DPS in one of Indonesia's sharia banks and is also a member of the National Sharia Council-Indonesian Ulema Council (DSN-MUI). The analysis was carried out by compiling interview transcripts with key information and providing analysis based on regulations and literature studies. The results and discussion in this study prove that in practice, it is confirmed that what is done by DPS is shari'a review not shari'ah audit. The review process and mechanism carried out refer to the guidelines and provisions issued by DSN-MUI and the Financial Services Authority.
Sosialisasi Implementasi Ekonomi Islam dalam Praktik di Dunia Kerja pada Mahasiswa Baru STEI SEBI Depok Fida Arumingtyas; Tekni Megaster; Sepky Mardian
Jurnal Pengabdian Masyarakat Bestari Vol. 1 No. 5 (2022): August 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v1i5.920

Abstract

Pelaksanaan Pengabdian Kepada Masyarakat (PKM) yang dilaksanakan di Sekolah Tinggi Ekonomi Islam SEBI, Sawangan, Depok, dilatarbelakangi oleh kurangnya pengetahuan dan pemahaman mahasiswa baru STEI SEBI mengenai implementasi ekonomi Islam di dunia kerja. Metode PKM dilaksanakan melalui sosialisasi dengan pendekatan talkshow dengan tujuan agar sosialisasi tersebut mampu diterima oleh mahasiswa baru yang merupakan generasi milenial. Hasil sosialisasi menunjukkan adanya peningkatan menunjukkan adanya peningkatan pengetahuan dan pemahaman mahasiswa baru STEI SEBI terhadap praktik ekonomi Islam di dunia kerja.
Shareholder or Investment Account Holder Interest: Which One Does Management of Islamic Banks Pay Attention to? Sepky Mardian
Journal of Islamic Economics and Finance Studies Vol 4 No 1 (2023): JIEFeS, June 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v4i1.5790

Abstract

Governance and performance studies are often viewed from the perspective of shareholders, including in Islamic banks. However, the Investment Account Holders (IAH) are equally important stakeholders. Profit-sharing contracts, the absence of representation in the Annual General Meeting, and larger fund amount place the IAH at greater risk. In reality, the impact of governance should also prioritize protecting their interests. This study examines the effect of implementing corporate governance on the performance of Islamic banks from the perspective of shareholders and IAHs. This study tabulates data from the annual reports of 14 Indonesian Islamic banks. This research has found that Islamic bank governance has no effect on performance from the perspective of IAHs. On the other hand, governance can significantly influence performance from a shareholder perspective. From the perspective of stakeholder theory, these findings explain that Islamic banks have not made IAHs the main party to pay attention to. Business policies and strategies that are overseen by corporate governance have not had an impact on wider stakeholders. The IAHs in Islamic banks should also be categorized as key stakeholders.
MAPPING THE SHARIAH SUPERVISORY BOARD ROLE IN ISLAMIC FINANCIAL INSTITUTION: AN ANALYTIC NETWORK PROCESS (ANP) APPROACH Shellvy Lukito; Sepky Mardian; Lutfi Zulkarnain
Imara: JURNAL RISET EKONOMI ISLAM Vol 5, No 2 (2021): IMARA:JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v5i2.3976

Abstract

This study aims to reveal the priority problems related to the Shariah Supervisory Board (SSB) and their solutions in monitoring the principles of sharia. This study uses a non-parametric approach with the Analytic Network Process (ANP) method. Primary data is obtained through in-depth interviews with academics and practitioners who have directly become the Sharia Supervisory Board. This study found that the main problem with the role of the Sharia Supervisory Board is independence, where there are multiple SSB positions in several Islamic financial institutions. Currently, the priority solutions agreed upon by the informants can be minimized by holding multiple positions in different sectors. This solution is expressed by considering conditions that are not yet ideal, where the number of DPS is still limited compared to the need for sharia supervision in Islamic financial institutions.
Tren Dan Dinamika Penelitian Akuntansi Syariah Di Indonesia: Analisis Bibliometrik Dita Fauziah; Ai Nur Bayinah; Sepky Mardian; Fahma Rianti
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 1, April (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i1.275

Abstract

This study aims to look at trends, research dynamics and citation analysis of Islamic accounting articles published in nationally accredited accounting journals indexed by the Science and Technology Index (Sinta) during 2015-2019. The type of data used in this study is secondary data in the form of sharia accounting research papers that have been published online in national accounting journals indexed by Sinta. The method used in this research is bibliometric analysis using VOSViewer as an analysis tool. The result of the study show that the most researched topics of Islamic accounting are Islamic Bank, Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Profitability, and Good Corporate Governance (GCG). The dynamics of this research fluctuated in the range of an average of 50 articles per year, but there was no significant increase or decrease. Then the literature most cited by Islamic accounting research articles is in the form of journal articles and books. There are 620 articles and 497 books respectively.Penelitian ini bertujuan untuk melihat tren, dinamika penelitian dan analisis kutipan artikel akuntansi syariah yang diterbitkan pada jurnal akuntansi terakreditasi nasional yang terindeks Science and Technology Index (Sinta) selama 2015-2019. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa penelitian akuntansi syariah yang telah dipublikasikan secara online di jurnal akuntansi nasional yang terindeks Sinta. Metode yang digunakan dalam penelitian ini adalah analisis bibliometrik dengan menggunakan VOSViewer sebagai alat analisis. Hasil penelitian menunjukkan bahwa topik akuntansi syariah yang paling banyak diteliti adalah Islamic bank, Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), profitabilitas, dan Good Corporate Governance (GCG). Dinamika penelitian ini fluktuatif dalam kisaran rata-rata 50 artikel per tahun, tetapi tidak ada peningkatan atau penurunan yang signifikan. Kemudian literatur yang paling banyak dikutip oleh artikel penelitian akuntansi syariah adalah artikel jurnal dan buku. Masing-masing berjumlah 620 artikel dan 497 buku.
Perkembangan Riset Akuntansi Nilai Tambah Syariah Rohmat Hidayatulloh; Sepky Mardian
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 2, Oktober (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i2.281

Abstract

This study reviews research around sharia Value Added/Value Added (VA) accounting. This study uses descriptive qualitative analysis based on 100 samples of publication of selected journal articles related to VA, both national and international journals. The published samples of journal articles were published for the last 25 years from 1994 to 2018. The results show that value-added accounting research is still dominated by the theme of discussion (issues) about Value Added Statement/Reporting (54%), followed by discussion issues regarding Value Added (22%), then issues of institutional discussion (15%) and about management (9%). Indonesia, United States, United Kingdom and South Africa are the most studied areas, while the largest publication areas are Indonesia, United States, United Kingdom and India. Furthermore, comparative quantitative research and mixed methods are still less than the qualitative research approach. In addition, VA development periodization shows that each year it continues to grow from the initial sharia Value Added statement (SVAS) model, SVAS reconstruction, SVAS critical analysis, analysis of SVAS implementation, to improvement of the SVAS model.Penelitian ini mengulas penelitian seputar nilai tambah syariah (syariah value added/SVA). Penelitian ini menggunakan analisis deskriptif kualitatif berdasarkan 100 sampel publikasi artikel jurnal terpilih terkait SVA, baik jurnal nasional maupun internasional. Sampel artikel jurnal yang diterbitkan diterbitkan selama 25 tahun terakhir dari tahun 1994 hingga 2018. Hasil penelitian menunjukkan bahwa penelitian akuntansi nilai tambah masih didominasi oleh tema diskusi (isu) tentang Pernyataan/Pelaporan Nilai Tambah (54%), diikuti dengan pembahasan isu-isu Value Added (22%), kemudian isu-isu diskusi kelembagaan (15%) dan tentang manajemen (9%). Indonesia, Amerika Serikat, Inggris, dan Afrika Selatan merupakan wilayah yang paling banyak diteliti, sedangkan wilayah publikasi terbesar adalah Indonesia, Amerika Serikat, Inggris, dan India. Selanjutnya, penelitian kuantitatif komparatif dan metode campuran masih kalah dibandingkan dengan pendekatan penelitian kualitatif. Selain itu, periodisasi pengembangan VA menunjukkan bahwa setiap tahun terus berkembang dari model awal syariah Value Added statement (SVAS), rekonstruksi SVAS, analisis kritis SVAS, analisis implementasi SVAS, hingga penyempurnaan model SVAS.
PRESEPSI PENGELOLA DAN IMPLEMENTASI KEPATUHAN SYARIAH PADA BMT BINAMAS Anisa Nur Azizah; Sepky Mardian; Ahmad Baehaqi
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.15

Abstract

This study aims to examine the understanding of managers' perceptions in interpreting Sharia compliance practices and to know Sharia compliance practices at BMT Binamas Purworejo. The methodology used is a qualitative phenomenological study approach with an interpretive paradigm. The research findings indicate that the respondents have been able to interpret the practice of Sharia compliance as an important element in the BMT with their respective perceptions. Furthermore, the implementation of Sharia compliance is measured by 10 focus research discussions contained in the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises No. 07 / PER / DEP.6 / IV / 2016 concerning Guidelines for Health Assessment of Cooperatives for Savings and Loans and Sharia Financing.
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.
The Measurement Of Good Corporate Governance In Islamic Banking And Its Effect On Financial Performance (Empirical Study Of Islamic Commercial Banks In Indonesia) Rahdian, Alfiz; Mardian, Sepky; Razikun, Muhammad
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.v11i2.530

Abstract

This research aims to measure the quality of Good Corporate Governance (GCG) in Islamic Banking and examine its effect on financial performance. The independent variables examined include GCG Index, Board of Commissioner (BOC), Audit Committee (AC), Sharia Supervisory Board (SSB), Gender Diversity of BOC and SSB. The dependent variable includes financial performance determined by Return on Assets (ROA). This research uses samples of 11 Islamic Commercial Banks period of 2015-2019. They were selected using judgement sampling method. The data analysis method used panel data regression analysis with Fixed Effect estimation model. The result revealed that the GCG quality of Islamic Commercial Banks in Indonesia adheres to 90% of the indicator used in the GCG Index. Despite that, the GCG Index found no significant effect on financial performance. Moreover, the Good Corporate Governance implication in Board of Commissioner, Audit Committee, Sharia Supervisory Board and Gender Diversity also found no significant effect on Islamic banking’s financial performance. Penelitian ini bertujuan untuk mengukur kualitas tata kelola bank syariah dan menguji dampaknya terhadap kinerja keuangannya. Variabel bebas menggunakan proksi dari indeks tata kelola, dewan komisioner, komite audit, dewan pengawas syariah, jender dewan direksi. Kinerja keuangan diukur dengan rasio ROA. Riset ini menggunakan 11 sampel bank syariah untuk periode 2015-2019. Sampel dipilih dengan pendekatan sampling judgement. Data dianalisis dengan regresi data panel dengan Fixed Effect sebagai model terpilihnya. Temuan riset menjelaskan bahwa tata kelola bank syariah sampel mencapai indeks sebesar 90%, namun tata kelola tersebut tidak berpengaruh signifikan atas kinerja bank syariah.
Co-Authors Abdullah, Ahmad Ghozi Ahmad Baehaqi Ahnaf, Ahnaf Ai Fitri Nurlatifah Ai Nur Bayinah Anisa Nur Azizah Armen, Rio Erismen Aslam Mei Nur Widigdo Aulia Putri Oktaviani Justri Dita Fauziah Fahma Rianti Fajria Zakiyah Febriyanti, Safira Fida Arumingtyas Harto, Prayogo P. Kamal Ibrahim Luqman Hakim Handoko Lutfi Zulkarnain Maulidha, Erina Munadiya Nurimani Mustafa Kamal Mustafa Kamal Nadia Putri Nida Faradila Nur Hidayah Fitriani Nur, Mawardi Pratiwi, Rianti Rabitha Nabila Haifa Rahdian, Alfiz Rani Febrian, Rani Razikun, Muhammad Rianti Pratiwi Rismayanti Rismayanti Rismayanti Rismayanti Rizki Ade Setiawan Rohmat Hidayatulloh Shellvy Lukito Tekni Megaster Ufairoh Muti’ah Zakia Mardhotillah