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All Journal JEBI (Jurnal Ekonomi dan Bisnis Islam) JAKBS Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
Harun Faizal
Universitas Ibn Khaldun Bogor
Economics, Econometrics & Finance Education

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BUILDING A ROBUST SHARIAH GOVERNANCE POLICY: A QUALITATIVE STUDY ON SHARIAH BANKS IN BOGOR, INDONESIA HARUN FAIZAL
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 6, No 2 (2021): Juli - Desember
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v6i2.733

Abstract

The purpose of this research is to explore the Shariah governance on customer trust in Islamic banking in Bogor, Indonesia. A mixed-method approach is utilized, combining a literature review and in-depth interviews with bank managers. The interviews provide insights into the strategies employed by banks to enhance Shariah governance and customer trust. Preliminary findings indicate a positive correlation between effective Shariah governance and customer trust. Customers value transparency, ethical practices, and the role of qualified Shariah scholars in governance. The study's implications emphasize the significance of strong governance mechanisms in fostering customer trust, which can enhance the competitive advantage of Islamic banks in Bogor's financial market.
Analysis Of Implementation Of Financial Accounting Standards Without Public Accountability Concerning Presentation Of Cooperative Financial Statements (Case Study On Employee Cooperatives, Dgt Of State Treasury In Jakarta) Aprianti, Elsa; Yudiana, Yudiana; Nur Rizqi, Muhammad; Faizal, Harun
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7213

Abstract

In general in the preparation of the financial statements of the cooperatives should be compiled based on the financial accounting standards entities without public accountability ( SAK – ETAP) in accordance with the regulation no. 12/per/M.KUKM/IX/2015 on guidelines for the general accounting of the cooperatives article 3, paragraph 1. This study was conducted in a cooperative employee of the directorate general of the treasury of the state (KOPPBN), this study aims to determine whether the financial report on the KOPPBN have been applying the Financial Accounting Standards Entities Without Public Accountability (SAK – ETAP) in the preparation of its financial statements. The type of research used is research kulitatif and data from this study were obtained from the report data sisa hasil Usaha (SHU) year 2019 as well as interviews with the manager of the cooperative. Based on the research conducted, the results showed that the cooperative employee of the directorate general of the treasury of the country is not yet fully apply the SAK – ETAP in its financial statements this is because in the financial statements in the cooperative employee of the directorate general of the treasury of the state only covers the balance sheet and the SHU or the income statement. Which should be in SAK – ETAP load 5 statements i.e. balance sheet, cash flow statement, income statement, statement of changes in equity and notes to the financial statements.
Analysis Of Financial Performance Budget Realization Bogor Regional Revenue And Expenditures (APBD). Period 2016-2021 Novita Sari, Diana; Sundarta, M. Imam; A. Syukur, Dudung; Faizal, Harun
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8762

Abstract

This study aims to determine the financial performance of the realization of the Regional Revenue and Expenditure Budget managed by the regional government of Bogor City for the 2016-2021 period. The method used in this research is descriptive qualitative. Thus, an analysis of financial performance is carried out using measuring instruments in the form of regional financial ratios such as efficiency ratios, effectiveness ratios, independence ratios, harmony ratios, and growth ratios. The results of this study indicate that the average efficiency ratio is still below 100% which is categorized as less efficient, the effectiveness ratio is said to be very effective in realizing regional original income with an average of above 100%, and the ratio of regional financial independence is moderate with a participatory pattern, the compatibility ratio is not yet said to be optimal because the Bogor City government still prioritizes most of its funds for operating expenditures compared to capital expenditures which are quite low, the ratio of growth of regional original income is positive compared to regional revenues and capital expenditures are still relatively low compared to operating expenditures which are quite high.
THE ROLE OF STATISTICS IN DECISION MAKING Subakti, Jani; Wibowo, Agung; Faizal, Harun
Manager : Jurnal Ilmu Manajemen Vol. 7 No. 3 (2024): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v7i3.1069

Abstract

In everyday life, every human being is faced with problems where he must make decisions. Starting from simple things such as deciding to extend the morning sleep time with all the risks that will be faced, to difficult and even complex things. These decisions can be personal or social or short-term or long-term that inevitably must be decided. This study uses the literature review method and in discussing several theories used, case studies are conducted. Every decision-making will always face four conditions, namely Certainty, Uncertainty, Risk and Conflict. The EV value is obtained from the multiplication of Payoff with its probability. The largest EV value is the decision that must be taken. The EOL results show that the lowest is C, so stock C can be recommended for purchase by investors such as case 1. From the EVPI value of 108,056, the cost for analysts is 21,611, investors still get additional profit of Rp86,445 compared to if investors do not get perfect information. A high EV value is the best decision. (b) paying attention to the best opportunity loss (expected opportunity loss – EOL). The value with the lowest EOL is the best decision, (c) paying attention to perfect information (expected value of perfect information – EVPI). EVPI pays attention to the perfect information factor so that it can optimize the level of profit
Penerapan Prinsip Akad Wadiah Pada Tabungan Easy Wadiah (Studi Kasus Bank Syariah Indonesia Kantor Cabang Pembantu Bogor Ahmad Yani) Ningsih, Sutiya; Abdul Syukur, R. Dudung; Faizal, Harun
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to describe the application of the wadiah contract principle in easy wadiah savings at the Ahmad Yani branch office of Bank Syariah Indonesia, identifying the advantages and disadvantages of easy wadiah savings products. The method used in this study is descriptive qualitative with a case study type of research. The data sources in this study were primary and secondary data, with data collection techniques including observation, interviews, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings of this study were based on interviews regarding the application of wadiah contracts. The results show that the procedure for implementing the wadiah contract in the Easy Wadiah savings product begins when an agreement is made between the two parties. It then describes that the implementation of the wadiah contract principle in Easy Wadiah savings at the Bogor Ahmad Yani branch office of Bank Syariah Indonesia has been implemented and carried out properly in accordance with the principles and provisions of sharia based on the Qur'an, and is in accordance with the MUI DSN Fatwa No.02/DSN-MUI/IV/2000 concerning savings that use the wadiah yad adh-dhamanah contract in the application of its products and is in accordance with PSAK 401 which regulates the presentation of sharia financial reports containing recognition, measurement, presentation, and disclosure. The advantages of easy wadiah savings are that they are free of administration fees, require an easy initial deposit to open an account, are affordable, are managed based on sharia principles, and funds can be withdrawn at any time. The disadvantages of the Easy Wadiah savings account are that there is no profit sharing, it is not suitable for customers who want to invest, and there are no bonuses. The limitations of this study are that it concerns the application of the wadiah contract principle in the Easy Wadiah savings account.
Analisis Perbandingan Akad Murabahah dan Akad Musyarakah Mutanaqisah (MMQ) Pada Pembiayaan KPR (Studi Kasus Pada Bank Syariah Indonesia Kantor Cabang Pembantu Bogor Ahmad Yani) Fitriani, Ucu; Abdul Syukur, R. Dudung; Faizal, Harun
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

Banks have various products that aim to support the needs of the community. One of these products is mortgage financing (KPR), according to the population and civil registration office, the population of Indonesia was 282,477,584 in the first semester of 2024 and will continue to grow. This indicates that housing is an important need for people to support their lives. The purpose of this study is to provide access to solutions for the community to own a house easily and to gain a deeper understanding of financing based on sharia principles. The methodology used in this study is a qualitative method with field research . Data collection was conducted through observation, interviews, and documentation, and the data was then analyzed using descriptive analysis methods. The results of this study show that the Musyarakah Mutanaqisah contract is considered more suitable for use at BSI KCP Bogor Ahmad Yani compared to the Murabahah contract. This is supported by data on the number of financing customers in 2024, with 1,300 customers using the Musyarakah Mutanaqisah contract compared to 900 customers using the Murabahah contract.
Co-Authors A. Syukur, Dudung Abdul Syukur, R. Dudung Agung Wibowo Angga Prasetia Aprianti, Elsa Fitriani, Ucu Jani Subakti M. Imam Sundarta Ningsih, Sutiya Novita Sari, Diana Nur Rizqi, Muhammad Rasiman Rasiman Septiyani, Fitria Ika Yudiana, Yudiana