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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Ai Nur Bayinah
Sekolah Tinggi Ekonomi Islam SEBI
Religion Economics, Econometrics & Finance Social Sciences

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Kompetensi Takmir Dalam Menjaga Kualitas Laporan Keuangan Masjid: Telaah Literatur Fuad Najmudin; Ai Nur Bayinah
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 2, Oktober (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i2.361

Abstract

This study aims to describe takmir's competence in maintaining the quality of financial reports. This study uses secondary data in the form of documents of research results from other parties in the form of published journal articles as well as academic papers published from academic seminars or conferences. Studying the literature by analyzing the competence of mosque takmirs in maintaining the quality of mosque financial reports. The results showed the importance of the role of mosque takmir in maintaining the quality of mosque financial reports. By presenting financial reports as a form of transparency and accountability from takmir of the mosque to stakeholders. Increasing the competence of human resources, implementing financial management, internal control, carrying out fundraising activities and utilizing technology are the optimization of mosque takmirs to maintain the quality of mosque financial reports.Penelitian ini bertujuan untuk mendeskripsikan kompetensi takmir dalam menjaga kualitas laporan keuangan. Penelitian ini menggunakan data sekunder berupa dokumen hasil penelitian dari pihak lain berupa artikel jurnal yang telah diterbitkan maupun makalah akademik yang diterbitkan dari seminar atau konferensi akademik. Studi literatur dengan menganalisis kompetensi takmir masjid dalam menjaga kualitas laporan keuangan masjid. Hasil penelitian menunjukkan pentingnya peran takmir masjid dalam menjaga kualitas laporan keuangan masjid. Dengan menyajikan laporan keuangan sebagai bentuk transparansi dan akuntabilitas dari takmir masjid kepada pemangku kepentingan. Peningkatan kompetensi sumber daya manusia, penerapan pengelolaan keuangan, pengendalian intern, pelaksanaan kegiatan penggalangan dana dan pemanfaatan teknologi merupakan optimalisasi takmir masjid untuk menjaga kualitas laporan keuangan masjid.
Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR) Apip Zanariyatim; Ai Nur Bayinah; oni sahroni
Jurnal Akuntansi dan Keuangan Islam Vol 4, No 1 (2016)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v4i1.31

Abstract

The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obtained BUS until 2014 there were two BUS predicate Very Informative namely: BMI and BSM. Informative predicate achieved by BRIS, BSB, and BNIS. Then four BUS predicate Less Informative are: BMS, BCAS, BJBS, and BPS. While the two BUS more predicate Not Informative is BMS and BVS.
Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia Darihan Mubarak; Sigit Pramono; Ai Nur Bayinah
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 1, April (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.65

Abstract

The research aims to determine the disclosure of the social performance of Islamicbanking based on the ISR index. The method used in this research is qualitativecontent analysis. Qualitative content analysis is also called Ethnographic ContentAnalysis (ECA), which is a combination of objective content analysis and participantobservation where researchers interact with documentation materials. The populationin this study are all Islamic Commercial Banks (BUS) in Indonesia with a sample ofBUS which has published annual reports for the 2015-2017 period using purposivesampling method. From the assessment results using the ISR index, it was found thatBSM occupies the highest disclosure value in the 2015-2017 period. The average peryear shows that the reporting of social performance of Islamic Bank tends to increasewith a good predicate.
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.
Implementasi Zakat Sebagai Pengurang Penghasilan Kena Pajak Ai Nur Bayinah
Jurnal Akuntansi dan Keuangan Islam Vol 3, No 1 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i1.43

Abstract

Zakat and tax synergies is a great need for a nation to support the growth of developmentand poverty alleviation. Some countries have done so by making a tax credit. Although indifferent way, the implementation of zakat as a deduction from taxable income is astrategic first step to be applied in Indonesia. Unfortunately, this regulation has not beenwidely known by the public, so not many are taking the benefits. However, this paperattempt to socialize its regulation, so people can understand how to implement and getthe benefit from it.
Strategy to Accelerate Halal Certification for MSEs in Indonesia: An Analytic Network Process Approach aslam mei nur widigdo; Ai Nur Bayinah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 15, No 2 (2023)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v15i2.33941

Abstract

Abstract. The implementation of halal certification in Indonesia by Micro and Small Enterprises (MSEs) is still low, even though there are mandatory provisions according to Law no. 33 of 2014 and there is a free halal certification program(SEHATI). This study aims to analyze the problems faced by the micro and small business sectors in implementing halal certification and formulate strategies to accelerate the implementation of halal certification. The research used the ANP (Analytic Network Process) framework. The data was obtained from interviews with seven expert respondents representing academics, practitioners, the Indonesian Ulama Council, and regulators. The results showed that the strategy that can be formulated to accelerate halal certification for the MSE sector is to combine three alternative strategies in the rder of priority, starting from simplifying the business process of the halal certification submission system, increasing the capability of MSE entrepreneurs, and finally increasing institutional synergy  Abstrak. Penerapan sertifikasi halal di Indonesia oleh Usaha Mikro dan Kecil masih rendah, walaupun sudah ada ketentuan wajib sesuai Undang-Undang No. 33 tahun 2014 dan adanya program sertifikasi halal gratis (SEHATI). Penelitian ini bertujuan untuk menganalisis permasalahan yang dihadapi oleh sektor usaha mikro dan kecil dalam menerapkan sertifikasi halal serta merumuskan strategi akselerasi penerapan sertifikasi halal. Penelitian ini menggunakan kerangka ANP (Analytic Network Process). Data diperoleh berdasarkan wawancara dengan tujuh responden pakar yang mewakili akademisi, praktisi, MUI dan regulator. Hasil penelitian menunjukkan bahwa strategi yang dapat diformulasikan untukmengakselerasi sertifikasi halal bagi sektor UMK adalah menggabungkan tiga alternatif strategi dengan urutan prioritas di mulai dari penyederhanaan proses bisnis sistem pengajuan sertifikasi halal, peningkatan kapabilitas pengusaha UMK dan terakhir peningkatan sinergi antar lembaga.
Co-Authors Apip Zanariyatim Aslam Mei Nur Widigdo Darihan Mubarak Dita Fauziah Fahma Rianti Fuad Najmudin oni sahroni Sigit Pramono