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Accountability for Mosque Financial Management: How Important Is It? Setiawan, Nanang
Islamic Micro Finance Journal Vol. 1 No. 1 (2024): Februari
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

This study aims to explore the urgency of mosque financial management to increase financial accountability and prevent fraud. This study is a literature review using the results of previous studies. Mosque financial management is important to increase financial accountability. The scope of mosque financial management consists of financial planning, fundraising, fund management, financial reporting, internal control, and financial analysis. The potential for mosque funds is very large from zakat, infaq, shodaqoh, waqf, and funds from the government. Therefore, financial management is an urgent thing to do as a form of accountability to all stakeholders, especially Allah Ta'ala. Financial management, financial accountability, and transparency, as well as good internal control, are carried out to prevent potential fraud that can harm the organization and to maintain public trust. This study contributes to increasing literacy about mosque finance in the community and utilizing the results of mosque financial research needed by mosque administrators as well as in efforts to prevent fraud.
A Study on Fraud Prevention in the Principles of Fiqh Dar'ul Mafasid Setiawan, Nanang
Islamic Micro Finance Journal Vol. 1 No. 2 (2024): Juni
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

This paper aims to conduct an in-depth investigation of fraud prevention based on the principles of fiqh dar'ul mafasid. This research employs a qualitative literature review approach, drawing from books, scholarly journals, and other sources related to fiqh muamalah and fraud. The study is grounded in Islamic fiqh muamalah, which posits that preventing harm (mafsadah) is more crucial than obtaining benefits. Mafsadah encompasses all damages resulting from violations, and fraud is one form of mafsadah that must be prevented. Preventing fraud and complying with Islamic law's commands to avoid prohibitions also significantly impact the prioritization of preventing potential damage risks, both financially (maaliyah) and non-financially. This research enhances literacy and expands scientific insights regarding the fiqh muamalah review in Islamic law concerning fraud phenomena and its prevention programs.
Protection of Hajj and Umrah Pilgrims from Fraud: Evidence from Indonesia Setiawan, Nanang; Soewarno, Noorlailie
Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.22865

Abstract

This study explores the prevalence of fraud targeting Hajj and Umrah pilgrims in Indonesia and examines the government's role in protecting these pilgrims. Utilizing a qualitative approach, data were collected through observations and interviews with key stakeholders, including officials from the Ministry of Religious Affairs (MoRA), travel agency representatives, and Umrah pilgrims in an East Java district. The findings reveal that excessive trust in Hajj and Umrah travel agencies without verifying their licenses and track records is the primary cause of fraud. Additionally, Ponzi schemes by certain travel agencies, offering low-cost Umrah packages with uncertain travel schedules, further exacerbate the issue. The government's "Lima Pasti Umrah" (Five Guaranteed Umrahs) program is highlighted as a crucial preventive measure against fraud. This study enhances understanding of the protective measures available for Hajj and Umrah pilgrims in Indonesia and provides recommendations for improving fraud prevention programs for future pilgrims.======================================================================================================== ABSTRAK – Perlindungan Jemaah Haji dan Umrah dari Penipuan: Praktik di Indonesia. Penelitian ini mengkaji prevalensi penipuan yang menyasar jemaah haji dan umrah di Indonesia serta menganalisis peran pemerintah dalam melindungi para jemaah tersebut. Penelitian ini menggunakan pendekatan kualitatif, di mana data dikumpulkan melalui observasi dan wawancara dengan para pemangku kepentingan utama, termasuk pejabat Kementerian Agama (Kemenag), perwakilan biro travel, dan jemaah umrah di salah satu kabupaten di Jawa Timur. Temuan penelitian menunjukkan bahwa kepercayaan berlebihan terhadap biro travel haji dan umrah tanpa memeriksa izin dan rekam jejak mereka menjadi faktor utama terjadinya penipuan. Selain itu, praktik skema Ponzi yang dilakukan oleh oknum biro travel, yang menawarkan paket umrah murah dengan jadwal perjalanan yang tidak pasti, semakin memperparah masalah ini. Sebagai langkah antisipatif, pemerintah membuat Program "Lima Pasti Umrah”. Hasil kajian diharapkan dapat meningkatkan literasi mengenai perlindungan bagi jemaah haji dan umrah di Indonesia dan memberikan rekomendasi program pencegahan penipuan bagi jemaah di masa mendatang.
PROBLEMATIKA TERKINI IMPLEMENTASI SAK EMKM SEBUAH STUDI LITERATUR Dewi, Ika Oktaviana; Wahyudi, Imam; Setiawan, Nanang
Journal of Accounting and Financial Issue (JAFIS) Vol 5 No 1 (2024): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v5i1.3443

Abstract

SAK EMKM menjadi regulasi terbaru setelah SAK ETAP, yang mana SAK EMKM dikhususkan untuk para pelaku UMKM. Tujuan dari kajian ini untuk mengungkap lebih dalam mengenai problematika para pelaku atas implementasi SAK EMKM dengan menggunakan metode studi kepustakaan (library research). Data sekunder adalah data utama yang digunakan dalam kajian ini yang berupa literatur-literatur yang berkaitan dengan tujuan kajian, data tersebut diperoleh menggunakan teknik dokumentasi melalui alat bantu PoP v8. Hasil kajian ini mengungkapkan bahwa tidak dapat diterapkannya SAK EMKM disebabkan oleh 1) penyelenggara UMKM tidak membuat laporan keuangan 2) penyelenggara UMKM telah membuat laporan keuangan dengan sederhana atau sepengetahuan pemilik, 3) ada faktor-faktor yang mempengaruhi implementasi SAK EMKM seperti pemahaman akuntansi, latar belakang pendidikan, kompetensi dan kualitaas sumber daya manusia, persepsi pelaksana UMKM, kesiapan pelaku UMKM, sosialisasi SAK EMKM, edukasi/pelatihan dan ukuran UMKM.
Investigating the Historical Influence of Islam in Java Through Bojonegoro's Wayang Thengul Art Abdul Khamid; Nanang Setiawan; Muhammad Miftakhul Huda
Indonesian Journal of Islamic Religion and Culture Vol. 1 No. 1 (2024): Juni
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

This study aims to preserve the local culture of Indonesian society and serves as an educational medium to introduce the history of Islamic development to future generations. Moreover, amidst various opinions regarding the prohibition of wayang, this research reaffirms that Wali Songo also used wayang as a medium to spread Islam in Indonesia. This qualitative study employs in-depth interviews with wayang figures, as well as continuous observation and analysis to obtain valid data. The results of the study reveal that Wayang Tengul, beyond merely serving as a medium for introducing and educating people about the history of Islamic development in Indonesia, also plays a crucial and multifaceted role in fostering, nurturing, and maintaining a sense of religious moderation and tolerance among the diverse population of Bojonegoro Regency. This art form not only preserves historical narratives but also acts as a dynamic tool in promoting social cohesion and understanding within the community. This study contributes to enhancing knowledge literacy about local culture and developing insights into religious moderation in Indonesia. Through a deeper understanding of Wayang Tengul, it is hoped that this culture can continue to be preserved and appreciated as an essential part of the nation's cultural and historical heritage
Cash Flow Management Assistance for Micro, Small, and Medium Enterprises (MSMEs) in Bojonegoro and Tuban Monica Resavita; Nanang Setiawan
Jurnal Pengabdian Masyarakat Al-Fatimah Vol. 1 No. 1 (2024): Juni
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

MSMEs are the backbone of Indonesia's economy. One of the challenges currently faced by MSMEs is operational difficulties, including limited financial and administrative capacity. This limitation makes it difficult for MSMEs to prepare working capital and meet short-term obligations. The objective of this research is to analyze financial management in five MSMEs in the Tuban and Bojonegoro regencies and provide assistance in cash flow management. This assistance is expected to improve financial and administrative capacity, thereby benefiting their business development. Assistance was provided to five MSMEs, namely Toko Kelontong Nurul Muttaqin and Hijab by Azkia Scraft from Bojonegoro, Hendry Aldy MUA, Mebel UD Jaya Makmur, and Toko Kelontong Subur Makmur from Tuban. The research results refer to four indicators of financial management and show that all MSMEs studied use budgeting plans, keep simple records, and exercise adequate control. However, not all MSMEs understand the reporting indicators in their financial statements. The analysis results from this research will serve as material for the assistance provided over approximately three months
Sertifikasi Halal dan Daya Saing UMKM di Indonesia: Studi Systematic Literature Review Abd. Muntholip; Nanang Setiawan
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5257

Abstract

Latar belakang: Sertifikasi halal menjadi salah satu faktor penting dalam meningkatkan daya saing UMKM di Indonesia, terutama di tengah meningkatnya kesadaran masyarakat terhadap produk halal. Penelitian ini bertujuan untuk menganalisis pengaruh sertifikasi halal terhadap minat beli konsumen dan pertumbuhan penjualan UMKM di Indonesia, Metode penelitian: Metode yang digunakan adalah Systematic Literature Review (SLR) dengan menganalisis 32 penelitian yang dipublikasikan antara tahun 2017 hingga 2024, Hasil penelitian: Hasil penelitian menunjukkan bahwa sertifikasi halal memiliki pengaruh positif dan signifikan terhadap minat beli konsumen, khususnya di kalangan masyarakat Muslim, yang pada akhirnya berkontribusi pada peningkatan penjualan UMKM. Selain itu, kualitas produk dan harga ditemukan sebagai faktor yang memperkuat dampak sertifikasi halal terhadap keputusan pembelian konsumen. Hal ini menegaskan bahwa sertifikasi halal tidak hanya menjadi penanda kepatuhan terhadap standar kehalalan, tetapi juga berperan sebagai strategi pemasaran yang efektif untuk meningkatkan daya saing dan pertumbuhan UMKM di pasar domestik maupun global, Kesimpulan: Sertifikasi halal adalah strategi pemasaran yang efektif untuk meningkatkan daya saing UMKM. UMKM dapat memanfaatkan sertifikasi halal untuk memperluas pasar dan mendukung pertumbuhan bisnis mereka
Revealing The Meaning of Émbu in Buying and Selling Transactions in Madura: A Phenomenological Study Dewi, Ika Oktaviana; Setiawan, Nanang; Rohemah, Riskiyatur; Muria, Risky Mezi; Wahyudi, Imam
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 17, No 3: July - September 2024
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v17i3.26506

Abstract

This study aims to uncover the meaning behind the tradition of émbu in buying and selling transactions in Madura. The study employs a phenomenological approach focusing on the understanding and meanings attributed by the individuals involved. Data were gathered through participatory observation and in-depth interviews with émbu practitioners in several traditional markets in Madura. Émbu refers to the additional gift given by sellers to buyers after a transaction. The émbu tradition reflects trading ethics and strengthens social relationships among the Madurese community. The study findings indicate that the émbu tradition holds several significant meanings for the Madurese people. Émbu is seen as a symbol of appreciation, gratitude, efforts to maintain social harmony, and a marketing method. It helps foster customer loyalty and builds trust between sellers and buyers. Émbu enhances cultural solidarity and reinforces Madurese identity amidst economic globalization. This study contributes to strengthening the role of local wisdom in social and cultural values that influence economic practices in society. It underscores the importance of preserving local wisdom in the era of globalization as a form of cultural wealth worth preserving. The uniqueness of this research lies in uncovering the various complex dimensions of the émbu tradition, which have been underexplored in previous literature.
Analysis of the Effect of Musyarakah Financing on Net Profit and Profit-Sharing: A Study on Bank Syariah Indonesia Sasmita, Lintang Auliya; Setiawan, Nanang
Islamic Micro Finance Journal Vol. 2 No. 1 (2025): Februari
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

This study aims to analyze the effect of musyarakah financing on net profit and profit-sharing at Bank Syariah Indonesia. The research employs a descriptive quantitative method with regression analysis, utilizing secondary data obtained from the financial reports of Bank Syariah Indonesia for the 2020 to 2023 period. The findings reveal that musyarakah financing has a significant positive effect on net profit. An increase in musyarakah financing has been proven to drive net profit growth, which subsequently contributes to the enhancement of profit-sharing distribution to shareholders and customers. These findings emphasize that musyarakah financing not only aligns with Sharia principles but also serves as an effective strategy to improve the financial performance of Islamic banks. Thus, musyarakah financing can be a viable solution within the Islamic banking system, particularly in supporting profitability and business sustainability. This study recommends that Bank Syariah Indonesia further optimize musyarakah financing as one of the main instruments in Sharia financial management, focusing on increasing net profit and profit-sharing
Pemanfaatan Pemasaran Digital untuk Meningkatkan Pemasaran dan Penjualan Kain Batik Desa Klampar Pamekasan Oktaviana, Ika; Dewi Pusparini; Imam Wahyudi; Nanang Setiawan
MITRA: Jurnal Pemberdayaan Masyarakat Vol. 8 No. 2 (2024): Mitra: Jurnal Pemberdayaan Masyarakat
Publisher : Institute for Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitra.v8i2.5149

Abstract

This socialization and mentoring activity was carried out as a form of community service to increase the income of batik craftsmen in Klampar Village during the pandemic. The main objective of this activity is to provide knowledge transfer and practices related to the use of markets in marketing batik products. This is very important considering that most batik sales in Klampar Village still use traditional methods, coupled with the impact of the COVID-19 pandemic which requires craftsmen to avoid crowds. This community service activity was carried out through several stages, namely: supervision, preparation, implementation, evaluation, and preparation of reports. The results achieved showed a significant change in sales methods, with 93% of participants who previously made face-to-face sales in traditional markets, now switching to digital online marketing without having to meet buyers directly. In addition, 90% of participants succeeded in creating social media and marketplace accounts to market their products. Based on these results, it can be concluded that batik craftsmen feel great benefits from this community service program, because the use of digital marketing has proven to be easy, effective, and efficient and has an impact on increasing batik sales income.