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All Journal Falah : Jurnal Ekonomi Syariah Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Journal of Islamic Accounting and Finance Research Airlangga International Journal of Islamic Economics and Finance Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Harto, Prayogo P.
Sekolah Tinggi Ekonomi Islam SEBI
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The role of the sharia supervisory board in the relationship of third-party fund and profits Fajria Zakiyah; Prayogo Prasojoharto; Sepky Mardian
Journal of Islamic Accounting and Finance Research Vol 3, No 2 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.2.9554

Abstract

Purpose - This study aims to find empirical evidence of the effect of growth of Third-Party Funds (TPF) on profit growth with the role of the Sharia Supervisory Board (SSB) as moderator in Islamic banks in Indonesia.Method - This research is an associative research with a quantitative approach that used Panel Data Regression and Moderated Regression Analysis (MRA) as the data analysis methods. The research sample was 58 annual financial reports from 14 Islamic Commercial Banks in Indonesia.Result - TPF had a significant positive effect on bank profit growth, but the role of the SSB could not moderate the growth of TPF on the profit growth of Islamic banks.Implication - The implications of this research can strengthen the belief that Islamic banks need to improve the quality of their services and products to maintain the trust of customers and prospective customers to place their funds in Islamic banks.Originality - The difference in this study when compared to other studies is the role of the Sharia Supervisory Board which is positioned as a moderating variable for the growth of Third-Party Funds on profit growth.
The Impact of Macroeconomic Indicators on Zakah Receipt during the Covid-19 Pandemic Era Adilia Rahayu; Prayogo Prasojo Harto; Efri S. Bahri
Falah: Jurnal Ekonomi Syariah Vol. 6 No. 2 (2021): AUGUST 2021
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v6i1.16394

Abstract

This study aims to determine the impact of macroeconomic indicators on Zakah receipt during the Covid-19 pandemic era. This research is associative with the quantitative approach. The research sample is five Zakah institutions obtained based on purposive sampling. Secondary data in the research was sourced from the official website of the relevant institution. The data Analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results found that inflation had a negative and significant effect on Zakah receipts during the Covid-19 pandemic, while money supply had a significant positive effect on Zakah receipts during the Covid-19 pandemic. On the other hand, gold prices and exchange rates had no significant effect on Zakah receipts during the Covid-19 pandemic. The results of this study contribute to enriching knowledge, especially regarding the macroeconomic impact on Zakah receipts during the Covid-19 pandemic.
Measurement of the Zakat Village Index in Curug Depok Efri Syamsul Bahri; Widya Putri; Prayogo P. Harto
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 6, No 2 (2021): December 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i2.2700

Abstract

Zakat funds are a mandate of Allah SWT that must be distributed to mustahiq. This study aims to measure the feasibility of a village to be assisted by using zakat funds. The method used is a qualitative method using the Village Zakat Index (IDZ) model. The IDZ measurement includes five dimensions: economy, health, education, humanity, and dakwah. The research was conducted at Curug Depok. Data collection techniques were carried out through interviews, questionnaires, and expert judgment consisting of village officials, RT, and the community. The results showed that the IDZ value in Curug was categorized as functional with a score of 0.79. This finding indicates that Cukug is not prioritized to be assisted by zakat funds. The dimensions with the lowest IDZ value are the economic and human dimensions of 0.61 and 0.78. This data shows that zakat institutions can implement empowerment programs focusing on economic and humanitarian programs.
FACTORS AFFECTING THE PERFORMANCE OF HAJJ FUND INVESTMENT IN MALAYSIA Sayyidah Ummu Sayyidah; Prayogo P Harto; Ahmad Baehaqi Baehaqi; Edy Suprpato
Airlangga International Journal of Islamic Economics and Finance Vol. 3 No. 1 (2020): JANUARY-JUNE 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/aijief.v3i1.20160

Abstract

This study aims to analyze the effect of Investment Costs, Investment Size and Asset Allocation Policy on Investment Performance of Hajj Funds in Malaysia. The method used in this study is a quantitative method with Malaysia Hajj Financial Report Financial Data for 2008 - 2017 and data analysis techniques using non-parametric linear regression analysis with theil method. The results of this study indicate that all three factors together have a significant effect on the investment performance of Hajj funds. However, only Investment Costs are significant to the Investment Performance of the Hajj Fund. While the Investment Size and Asset Allocation Policy are not significant to the Investment Performance of the Hajj Fund in Malaysia.
Penilaian Tingkat Kesehatan Koperasi Syariah Berdasarkan Peraturan Kementerian Koperasi Dan Ukm Prayogo P Harto; Umi Amaliah; Sri Mulyati
Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2018): JURNAL EKONOMI DAN PERBANKAN SYARIAH
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v6i2.79

Abstract

This study aims to determine the level of health of  Sharia Multipurpose Cooperative X in Depok City based on the standards of The Cooperative Minister Regulation Number: 07/Per/Dep. 6/ IV/2016 concerning Health Assessment Guidelines for Sharia Cooperative. Assessment health level of cooperatives based on 8 aspects: aspects of capital, quality, management, efficiency, liquidity, independence and growth, cooperative identity, and promises to sharia principles. The results showed that  the health level of Syariah Cooperative X in 2017 obtained a score of 61.99 categorized in Supervision.
Keadilan Sosial dalam Bingkai Maqashid Syariah di Bank Syariah Prayogo Harto; Annisa Fadhillah; Ahmad Baehaqi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.259 KB) | DOI: 10.33795/jraam.v5i3.001

Abstract

The research aims to explore the social disclosure of Islamic banks in Indonesia with an emphasis on aspects of social justice and Maqashid shariah in a long period. The method used is a qualitative case study with a content analysis approach to assess the five themes of disclosure of social justice in the annual report of Bank Syariah Mandiri (BSM) in 1999-2018. The results showed the theme of sharia compliance had the highest level of disclosure, while the theme of social project funding had the lowest level of disclosure. In general, BSM has explained the social aspects of the community in the company's annual report. Besides, the five themes of the disclosure have led to the five basic human needs in the Maqashid shariah of Al-Shatibi. Abstrak Tujuan penelitian ini adalah untuk mengeksplorasi pengungkapan sosial bank syariah di Indonesia dengan penekanan pada aspek keadilan sosial dan maqashid syariah dalam rentang waktu yang panjang. Metode yang digunakan adalah kualitatif studi kasus dengan pendekatan analisis isi untuk menilai 5 tema pengungkapan keadilan sosial pada laporan tahunan bank syariah mandiri (BSM) tahun 1999-2018. Hasil penelitian menunjukkan tema kepatuhan syariah memiliki tingkat pengungkapan tertinggi, sedangkan tema pendanaan proyek sosial memiliki tingkat pengungkapan terendah. Secara umum, BSM telah menjelaskan aspek sosial masyarakat pada laporan tahunan perusahaan. Selain itu, kelima tema pengungkapan telah mengarah pada lima kebutuhan dasar manusia dalam maqashid syariah Al Syatibi.
Tinjauan Teoritis Laporan Keuangan Badan Usaha Milik Desa (BUMDES) Berbasis Syariah Prayogo P. Harto; Ria Riwandari
Jurnal Akuntansi dan Keuangan Islam Vol 6, No 2 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i2.4

Abstract

This research aims to determine the form of financial statements Sharia BUMDes. This research using literature review. The accounting standards that form the basis in preparing the financial statements sharia BUMDes are PSAK ETAP, PSAKS Syariah and Permendes No. 4 of 2015 which regulates the establishment, maintenance, management, and dissolution BUMDes. The results of the research explained that the financial statements of sharia BUMDes is different with other businesses, because: 1) BUMDes has dual functions, commercial and social institutions, therefore BUMDes has two types of financial reports, social financial reports and commercial financial reports; 2) The allocation of PAD (Village Income) taken from the profit BUMDes; 3) The additional capital injection of funds ADD (Village Fund Allocation) every year; 4) The revenue reconciliation report and profit sharing which presents the amount of profit sharing BUMDes party and owner of the funds
Pengukuran Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis Aulia Zahra; Prayogo P. Harto; Ahmad Bisyri ASH
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.v4i1.28

Abstract

This study aims to determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analysis (DEA) is a non-parametric method used to measure the efficiency level of Decision Making Units (DMU). This method measures the ratio between output and input which are compared between the studied Zakat Management Organization. Output variables used are fund collected and channeled fund. While input variables used are personnel costs, socialization costs, and other operational costs. The results of this study show that the efficiency of Zakat Management Organization in the year 2013 is still better than in 2012 and 2014, both technically (93,50%), scale (73,28%), and overall (70,54%). Calculation of 7 Zakat Management Organization in 2013 with the assumption of Constant Return to Scale (CRS), shows only 3 Zakat Management Organization efficient, that is YBM BRI, BSM Ummat, and BAMUIS BNI. The main cause of inefficiency from the output oriented measures is channeled fund and fund collected, which is equal 49,23% and 48,13%. While the input oriented measures states that the source of inefficiency is the personnel costs (33,42%), the socialization costs (33,72%), and the cost of other operational (32,29%).
Analisis Pengaruh Informasi Laporan Keuangan terhadap Keberlanjutan Laba (Earnings Sustainability) pada Lembaga Keuangan Syariah Dayun Mahesa Dewi Adam; Prayogo P. Harto
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.v3i1.39

Abstract

The issue will be discussed is the effect of financial information to earningssustainability that focuses on case studies of BSM. Operating profitof BSM wasfluctuated from year to year, so it is necessary to know the extent of effect fromfinancial information to reflects the rate of profit. Financial information that is usedare the components of financial statements, that: Operating Cash Flow (AKO),Temporary Syirkah Funds (DST), and Zakat of BSM (ZAKAT) as the independentvariable and Operating Income (LO) as the dependent variable. The method ofanalysis used in this research is the multiple linear regression analysis and through thetesting phase of classical assumption that the testing conducted on the annual financialstatements of BSM that the years start from 1999 to 2013. Multiple regression resultsshow that all the independent variables as the information of financial statement inthis study had a positive and significant influence to the dependent variable,sustainability earnings. So it can be concluded that information of financial statementshave an important role in assessing the sustainability earnings of BSM.
Determinasi Kualitas Audit Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Nur Rahayu; Prayogo P Harto; Mustafa Kamal
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.v8i2.130

Abstract

This research aims to examine empirically the influence of the size of the public accounting firms, auditor specialization industry, the size of the audit committee, and audit delay on audit quality. The population of this research is the companies listed in the ISSI. The data are analyzed by using a multiple linear regression. Proxy measurements for audit quality are using discretionary accrual Kazsnik model. Data analysis shows that the size of the public accounting firms, auditor specialization industry, and audit delay influence the audit quality.Penelitian ini bertujuan secara empiris menguji pengaruh ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay terhadap kualitas audit. Data dianalisis menggunkan regresi linier berganda. Proksi atas kualitas audit menggunakan discretionary accrual Kazsnik model. Penelitian ini menemukan bahwa ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay berpengaruh terhadap kualitas audit.
Co-Authors Adam, Dayun Mahesa Dewi Adilia Rahayu Ahmad Baehaqi Ahmad Baehaqi Baehaqi Ahmad Bisyri ASH Ainur Bayinah Anggraeni, Vivi Sufi Annisa Fadhillah Aulia Zahra Bahri, Efri Syamsul Bayinah, Ai Nur Bisyri AS, Ahmad Dayun Mahesa Dewi Adam Edy Suprpato Fajria Zakiyah Mustafa Kamal Nur Rahayu Ria Riwandari Riwandari, Ria Sayyidah Ummu Sayyidah Sepky Mardian Sri Mulyati Umi Amaliah Vivi Sufi Anggraeni Widya Putri Zahra, Aulia