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Zakat for Economic Empowerment of The Poor in Indonesia: Models and Implications Furqani, Hafas; Mulyany, Ratna; Yunus, Fahmi
IQTISHADIA Vol 11, No 2 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i2.3973

Sustainable wellbeing is one of the goals of zakat distribution whereby Â the poor (mustahiq) are not only able to survive by having the basic needs fulfilled, but also are able to work and fulfill his needs and his family independently. The mustahiq independency is important to solve the problem of inequalities in society, marginalization, unemployemnt and poverty. This can only be achieved if zakat is able to used as a means for economic empowerment of the poor that would increase their capacity and enable them to become enterpreneur and hence able to fulfil their needs by themselves. Â This article attempts to observe various zakat productive programs initiated by zakat institutions in Indonesia and also analyze their implications in empowering the poors and increase their level of wellbeing. The case study in this paper is Baitul Mal Aceh and Baznas Indonesia.

Zakat for Economic Empowerment of The Poor in Indonesia: Models and Implications Furqani, Hafas; Mulyany, Ratna; Yunus, Fahmi
IQTISHADIA Vol 11, No 2 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i2.3973

Sustainable wellbeing is one of the goals of zakat distribution whereby Â the poor (mustahiq) are not only able to survive by having the basic needs fulfilled, but also are able to work and fulfill his needs and his family independently. The mustahiq independency is important to solve the problem of inequalities in society, marginalization, unemployemnt and poverty. This can only be achieved if zakat is able to used as a means for economic empowerment of the poor that would increase their capacity and enable them to become enterpreneur and hence able to fulfil their needs by themselves. Â This article attempts to observe various zakat productive programs initiated by zakat institutions in Indonesia and also analyze their implications in empowering the poors and increase their level of wellbeing. The case study in this paper is Baitul Mal Aceh and Baznas Indonesia.

Insights Into Good University Governance In Indonesia: Do Internal Control And Whistleblowing Play A Role? Anzib, Nuraini,; Mulyany, Ratna; Fitri, Fauziah Aida
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32231

This research is focused on evaluating the quality of internal control systems, the quality of good university governance and the model of developing good university governance through the application of whistleblowing. The population comprise of all individuals involved in the process of implementing good university governance and internal control units (SPI) that exist in 4 provincial public universities in Aceh, Indonesia, where sampling is done randomly at each level for university loyalists. The observation data were analyzed using multiple regression model through the quantitative approach. The results findings indicate that internal control plays an important role in strengthening good university governance, while whistleblowing has no effect on strengthening good university governance. It indicates that whistleblowing has not been effectively used as mechanism to support good university governance and generally practiced in informal form without proper structure and mechanism of whistleblowing in place

Revisiting the Idealism of Syariah Audit for Islamic Financial Institutions Mulyany, Ratna; Furqani, Hafas; Ibrahim, Shahul Hameed Mohamed; Hamoudah, Manal Mohammed
al-Uqud : Journal of Islamic Economics Vol 5, No 2 (2021): July
Publisher : Universitas Negeri Surabaya

The rapid development of syariah audit goes hand in hand with demands for governance of syariah compliance that promotes accountability and transparency. From its inception, syariah audit as a concept has been interpreted and practiced from various perspectives. This research aims to conceptually revisit the ideal conception of syariah audit by looking back at its root, discussing the emergence, meaning, characteristics, and issues of syariah audit. This study demonstrates the need for more holistic development of the conceptual framework for the syariah audit. It consists of defining subject appropriately, standardising the qualification and competence requirements for syariah certified auditors, regulating who should appoint syariah auditors, identifying the scope and extent of syariah audit, establishing the regulatory body forsyariah audit, and enforcing the dedicated standards for syariah audit.Â

Pricing the Equity-Based Financing of Mudharabah: Insights into its Drivers Majalis, Nazhatul; Mulyany, Ratna; Zuhri, Zata Hulwani
IQTISHADIA Vol 14, No 2 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i2.9204

This study investigates the factors that influence the pricing of mudharabah financing as offered by Islamic Banks in Indonesia. Specifically, this study examines whether the operational cost to operating income (BOPO), risk factor and spread significantly influences the pricing of mudharabah financing. This study uses a quantitative method based on secondary data derived from the Islamic banks' financial statements for the period of Â 2014-2018. Purposive sampling is utilized, with the total 9 Islamic Commercial Banks being the samples that meet the criteria, resulting in 45 units of analysis for five years observation. This study uncovers that all of the three independent variables affect the dependent variable simultaneously. From the partial results, only two variables that affect the pricing of mudharabah financing, i.e. risk factors and spread. Meanwhile BOPO was found to have no association with the pricing of mudharabah financing. This study implies that pricing of mudharabah financing may be largely dependent of the risk factors and spread rather than the consideration on the operational cost to the operational income.

Pricing the Equity-Based Financing of Mudharabah: Insights into its Drivers Majalis, Nazhatul; Mulyany, Ratna; Zuhri, Zata Hulwani
IQTISHADIA Vol 14, No 2 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i2.9204

This study investigates the factors that influence the pricing of mudharabah financing as offered by Islamic Banks in Indonesia. Specifically, this study examines whether the operational cost to operating income (BOPO), risk factor and spread significantly influences the pricing of mudharabah financing. This study uses a quantitative method based on secondary data derived from the Islamic banks' financial statements for the period of Â 2014-2018. Purposive sampling is utilized, with the total 9 Islamic Commercial Banks being the samples that meet the criteria, resulting in 45 units of analysis for five years observation. This study uncovers that all of the three independent variables affect the dependent variable simultaneously. From the partial results, only two variables that affect the pricing of mudharabah financing, i.e. risk factors and spread. Meanwhile BOPO was found to have no association with the pricing of mudharabah financing. This study implies that pricing of mudharabah financing may be largely dependent of the risk factors and spread rather than the consideration on the operational cost to the operational income.

Community Service: Entrepreneurship And Cultural Collaboration To Improve The Quality Of University Mutia, Evi; Madjid, Iskandarsyah; Azuddin Yakob, Noor; Asmara, Jhon Andra; Mulyany, Ratna; BZ, Fazli Syam; Farid, Farid; Suryani, Ade Irma; Halimatussakdiah, Halimatussakdiah; Nizam, Ahmad; Seftarita, Chenny; Bambang, Bambang
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.227

This community service carries the theme of entrepreneurship and cultural collaboration, which aims to improve the quality of universities. Universities act as centers of academic learning and as agents of positive transformation and foster an entrepreneurial mindset among their students. This activity was carried out by the Faculty of Economics and Business, Universitas Syiah Kuala, in collaboration with the Graduate School of Business, Universiti Kebangsaan Malaysia. Using Service Learning (SL) and Partnership/Collaboration methods, this program combines entrepreneurship and cultural collaboration, providing a holistic approach to university engagement. Entrepreneurship education has gained significant recognition as a catalyst for innovation, economic growth, and job creation. Cultural collaboration, in parallel, underscores the importance of preserving and celebrating cultural diversity while fostering cross-cultural understanding, which in this program is carried out by rebranding the university in particular and Aceh in general. As the university grows, its commitment to community service remains a cornerstone of its mission to create a better, more inclusive, and culturally enriched society. Future initiatives could explore deeper aspects, such as innovation and sustainable collaboration strategies.

Good Finance : Integration of Ethics and Shariah in Islamic Finance Furqani, Hafas; Laldin, Mohamad; Mulyany, Ratna
IJIBE (International Journal of Islamic Business Ethics) Vol 1, No 2 (2016): September 2016
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.1.2.121-130

Islamic Financial industry is moving towards the global integration. There is a considerable acceptance of Islamic financial practices across the globe. Islamic finance is viewed positively as an attractive financial system that could be adopted in modern context. One of the reasons for this acceptance could be due to its ethicalÂ promises. Islamic finance is perceived as an ethical based finance that is operating with a set of good ethics in financial dealings. With that ethical back up as the underlying principles in financial activities, there is wide expectation that it could offer a different perspective and approach in finance and a coherent perspective for understanding real economic problems faced by human being and hence could elegantly solve the crisis as regularly faced in the conventional financial system. Islamic finance is developed with the aim of capturing the moral high ground of banking and financial practices in an increasingly volatile world by offering a financial philosophy based on the triumph of ethics and dealing with customers in a more humanistic approach for the betterment of society. In this regard, the moral mastery is not only expected to be the hallmark of Islamic financial professionalism, but it is also desired to be naturally integrated in the system and its practitioners. Islamic finance aims to achieve a fair wealth circulation in society, fair and transparent financial dealings and justice in micro and macro dimension. The paper attempts to discuss the concept of ethics in Islamic finance, its basis, principles and objectives in the contemporary world.

GOOD FINANCE: INTEGRATION OF ETHICS AND SHARIAH IN ISLAMIC FINANCE Furqani, Hafas; Laldin, Mohamad; Mulyany, Ratna
IJIBE (International Journal of Islamic Business Ethics) Vol 1, No 2 (2016): September 2016
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.1.2.121-130

Islamic Financial industry is moving towards the global integration. There is a considerable acceptance of Islamic financial practices across the globe. Islamic finance is viewed positively as an attractive financial system that could be adopted in modern context. One of the reasons for this acceptance could be due to its ethicalÂ promises. Islamic finance is perceived as an ethical based finance that is operating with a set of good ethics in financial dealings. With that ethical back up as the underlying principles in financial activities, there is wide expectation that it could offer a different perspective and approach in finance and a coherent perspective for understanding real economic problems faced by human being and hence could elegantly solve the crisis as regularly faced in the conventional financial system. Islamic finance is developed with the aim of capturing the moral high ground of banking and financial practices in an increasingly volatile world by offering a financial philosophy based on the triumph of ethics and dealing with customers in a more humanistic approach for the betterment of society. In this regard, the moral mastery is not only expected to be the hallmark of Islamic financial professionalism, but it is also desired to be naturally integrated in the system and its practitioners. Islamic finance aims to achieve a fair wealth circulation in society, fair and transparent financial dealings and justice in micro and macro dimension. The paper attempts to discuss the concept of ethics in Islamic finance, its basis, principles and objectives in the contemporary world.

The Influence of Board Diversity on Earnings Management in Non-Financial Companies in 2020-2023 Iqbal, Muhammad; Zuraida, Zuraida; Mulyany, Ratna
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i1.13640

This research aims to investigate the impact of gender diversity, age diversity, independence, educational background diversity, and tenure diversity on earnings management in non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample includes non-financial companies listed before 2020 and remaining listed during the observation period. The sample selection was conducted using simple random sampling with Slovin's formula, resulting in 88 companies and 723 observations. The analysis shows that gender, age, independence, educational background, and tenure diversity reduce earnings management in non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2023. These results imply that board diversity should be considered in shaping decisions and practices related to earnings management. Policies supporting diversity should be integrated into corporate governance strategies to enhance transparency, accountability, and reduce harmful earnings management practices.

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