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Pengaruh Good Corporate Governance terhadap Kinerja Lembaga Wakaf di Indonesia Setiawan, Nanang
Journal of Islamic Finance and Syariah Banking Vol. 2 No. 1 (2024): October
Publisher : Program Studi Perbankan Syariah STAI Senori Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63321/jifsb.v2i1.59

Abstract

Amid the growing focus on transparency and accountability in the management of waqf institutions in Indonesia, implementing Good Corporate Governance (GCG) has become crucial for ensuring optimal and sustainable performance. This study aims to examine the influence of GCG on the performance of waqf institutions in Indonesia. The data for this research were collected through questionnaires distributed to Waqf Nazhir under the supervision of the Indonesian Waqf Board (BWI). A total of 125 waqf Nazhir participated in the survey. The results show that GCG significantly impacts the performance of waqf institutions in Indonesia. This study provides empirical evidence that implementing GCG principles can significantly enhance the performance of waqf institutions, thereby contributing to more effective and transparent waqf asset management. The findings offer valuable insights for waqf managers on the importance of GCG and can serve as a reference for the BWI and policymakers in formulating guidelines and policies that support better governance of waqf institutions in the future.
Sertifikasi Halal dan Daya Saing UMKM di Indonesia: Studi Systematic Literature Review Muntholip, Abd.; Setiawan, Nanang
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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
Exploration of Religious Moderation with Local Culture among Samin Community, Bojonegoro Setiawan, Nanang; Khamid, Abdul; Huda, Muhammad Miftakhul; Muntholip, Abd
el Harakah: Jurnal Budaya Islam Vol 25, No 2 (2023): EL HARAKAH
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/eh.v25i2.24243

Abstract

The promotion of religious moderation in Indonesia has become increasingly urgent amid the proliferation of radicalism and extremism among society. This research explores how religious moderation is realized in the daily lives of the Samin community in Bojonegoro. It is a qualitative study that involves observations of the community's traditional life and in-depth interviews with their leaders. The result unveils several local wisdoms: ngelmu iku sejatine dhewe (knowledge is truly one's own), ngudi ilmu (seeking knowledge), ponco soco (humble), ngluruk tanpa rupo (moving without a trace), nyawiji sepi ing pamrih (living in solitude without selfishness), nyawiji ngluruk (living without desire), ngganem sepi ing ngluruk (cultivating simplicity in living without expectations), and ngalembono (being serene). The local cultures play a substantial role in shaping and maintaining religious moderation. Customs and traditions are strong foundations for tolerance among religious communities, thereby creating harmony amidst the diversity of beliefs. This study contributes to a deeper understanding of the balance between religious moderation and local culture in that it provides new insights for researchers, practitioners, and readers interested in the field. It provides a positive contribution to support a better understanding of religious moderation in the local context, with a special focus on the unique experiences of the Samin community. Implementasi moderasi beragama di Indonesia sudah menjadi hal yang urgen di tengah banyaknya fenomena redikalisme dan ekstremisme di tengah masyarakat. Penelitian ini bertujuan untuk mengeksplorasi bagaimana moderasi beragama diwujudkan dalam kehidupan sehari-hari pada masyarakat Samin Bojonegoro. Penelitian ini bersifat kualitatif, melibatkan pengamatan kehidupan tradisional masyarakat Samin dan wawancara mendalam dengan tokoh masyarakat setempat. Hasil penelitian menunjukkan beberapa kearifan lokal di masyarakat Samin Bojonegoro, yaitu: ngelmu iku sejatine dhewe, ngudi ilmu, ponco soco, ngluruk tanpa rupo, nyawiji sepi ing pamrih, nyawiji ngluruk, ngganem sepi ing ngluruk, dan ngalembono. Budaya masyarakat Samin berperan penting dalam membentuk dan menjaga moderasi beragama. Adat dan tradisi menjadi pondasi yang kuat bagi terbentuknya toleransi antar umat beragama dan menciptakan kerukunan di tengah keberagaman keyakinan. Studi ini berkontribusi pada pemahaman yang lebih dalam tentang keseimbangan antara moderasi beragama dan budaya lokal sehingga memberikan wawasan baru bagi para peneliti, praktisi, dan pembaca yang tertarik dengan bidang ini. Diharapkan bahwa penelitian ini akan memberikan manfaat untuk mendukung pemahaman yang lebih baik tentang moderasi beragama dalam konteks lokal, dengan fokus khusus pada pengalaman unik masyarakat Samin.
The Hospitality: Does It Affect Audit Independence? Auditor vs. Auditee Perspective Setiawan, Nanang
Jurnal Riset Akuntansi dan Auditing Vol 11 No 1 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i1.609

Abstract

This paper aims to analyze the impact of hospitality on independence and audit quality based on the viewpoints of the auditor and auditee. This paper is qualitative research with data collection by observation and semi-structured interviews with internal auditors and financial managers (auditees) at multinational companies in Indonesia. The results of the analysis state that there are similarities in views between auditors and auditees regarding hospitality. Auditors consider that hospitality, although it cannot be generalized to all auditors, will not interfere with their independence in the audit process and assessment of audit results. The auditee is also of the view that hospitality is one aspect of service from the "host" to the "guest" with service limited to reasonableness by local customs and culture. The auditor and auditee consider that they are partners who maintain a professional work attitude, and hospitality is one of the media for communication in confirming each finding and conveying the results of the audit. This article contributes to increasing literacy regarding the influence of hospitality on the independence and audit results quality and provides consideration to companies as a basis for policy in responding to providing hospitality to auditors in the audit process.
Religiosity for Preventing Employee Fraud: a Case Study on a Retail Company Setiawan, Nanang
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7080

Abstract

This study aims to explore aspects of religiosity as a prevention of employee fraud in companies. This research is a qualitative study using a case study method through observations and interviews with three employees and one manager at a retail company in Indonesia. The results show that religiosity is a concern for company leaders by making religious activities a routine agenda that is followed by all employees in both formal and non-formal activities, including congregational prayers at the company prayer room, regular weekly recitations, group prayers during the morning briefing and monthly ceremonies, and other activities in commemoration of religious days. Company leaders are able to become role models for employees in implementing religiosity in daily life at the office, thus having an impact on the development of moral integrity for all employees in the company. The role model of the leadership and the moral integrity of all employees make religiosity an effective strategy for preventing potential employee fraud in the company. This research contributes to practitioners in implementing religiosity as a prevention of employee fraud in companies and to academics as literacy related to religiosity as an anti-fraud strategy
Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation Setiawan, Nanang; Soewarno, Noorlailie
International Conference on Islamic Economic (ICIE) Vol. 3 No. 1 (2024): April
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v3i1.307

Abstract

This study aims to measure and analyze the efficiency of zakat distribution in Indonesia to achieve accountability and prevent zakat misappropriation. This study uses a desk study to collect data on zakat collection and distribution through the National Zakat Amil Agency (BAZNAS) and twenty-four Zakat Charity Institutions (LAZ) in Indonesia, with two indicators of ratio analysis: disbursement efficiency and cost efficiency. Disbursement efficiency is to see the zakat distribution efficiency level, and cost efficiency is to see the efficiency level of zakat management operational costs. The results show that almost all LAZs have been effective in distributing zakat, except Rumah Yatim Ar Rohman Indonesia (RYARI), with a ratio of 67% (fairly effective). The results of the operational cost efficiency ratio show that only four LAZs fall into the "within the limits of sharia provisions" category: RYARI, LAZIS Nahdlatul Ulama (LAZISNU), Nurul Hayat (NH), and Pesantren Islam Al Azhar (PIAA). This research is important to get a comprehensive picture of the efficiency of distributing zakat funds to BAZNAS and LAZ in Indonesia. This study contributes to policymakers, zakat management practitioners, and academics by increasing literacy in zakat management in an accountable manner and in the context of preventing zakat misappropriation
Fraud Ditinjau dari Etika Profesi dan Etika Bisnis Oktaviana Dewi, Ika; Wahyudi, Imam; Setiawan, Nanang; Uyun, Jamilatul
Jurnal Media Komunikasi Ilmu Ekonomi Vol 40 No 1 (2023): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v40i1.101

Abstract

Penelitian ini bertujuan untuk mengkaji kasus pelaporan keuangan PT Garuda Indonesia dari perspektif etika profesi dan etika bisnis. Kasus ini menarik perhatian publik karena melibatkan manipulasi laporan keuangan oleh perusahaan milik negara (BUMN), yang berdampak pada kepercayaan stakeholder, termasuk pemerintah, investor, dan masyarakat. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur, di mana data dikumpulkan melalui dokumentasi dari sumber primer dan sekunder. Hasil penelitian menunjukkan bahwa tindakan fraud yang dilakukan oleh PT Garuda Indonesia melanggar prinsip-prinsip etika bisnis seperti kejujuran, transparansi, dan tanggung jawab sosial, serta bertentangan dengan kode etik profesi akuntan yang mencakup integritas, objektivitas, kehati-hatian profesional, dan perilaku profesional. Pelanggaran ini mengindikasikan lemahnya penerapan prinsip Good Corporate Governance dan perlunya penguatan sistem pengawasan serta akuntabilitas dalam pengelolaan BUMN.
Exploration of Religious Moderation with Local Culture; A Case Study of the Samin Community of Bojonegoro Setiawan, Nanang; Khamid, Abdul; Huda, Muhammad Miftakhul
Proceedings of Annual Conference for Muslim Scholars Vol 7 No 1 (2023): AnCoMS, Desember 2023
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/ancoms.v7i1.469

Abstract

This research aims to explore how religious moderation is realized in the daily lives of the Samin Community of Bojonegoro. This research is qualitative, involving observations of the traditional life of the Samin community and in-depth interviews with local community leaders. The results of the research show several local wisdoms in the Samin Bojonegoro community: ngelmu iku sejatine dhewe, ngudi ilmu, ponco soco, ngluruk tanpa rupo, nyawiji sepi ing pamrih, nyawiji ngluruk, ngganem sepi ing ngluruk, and ngalembono. The results of the analysis reveal that local culture plays an important role in forming and maintaining religious moderation among the Samin Bojonegoro community. Customs and traditions are a strong foundation for tolerance between religious communities, thereby creating harmony amidst the diversity of beliefs. This study contributes to a deeper understanding of the balance between religious moderation and local culture, thereby providing new insights for researchers, practitioners, and readers interested in this field. It is hoped that this study will make a positive contribution to supporting a better understanding of religious moderation in the local context, with a special focus on the unique experiences of the Samin community.
Exploring The History of Islam in Java Through The Wayang Tengul Art of Bojonegoro Khamid, Abdul; Setiawan, Nanang; Huda, Muhammad Miftakhul
Proceedings of Annual Conference for Muslim Scholars Vol 7 No 1 (2023): AnCoMS, Desember 2023
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/ancoms.v7i1.492

Abstract

This research aims to preserve the local culture of the Indonesian people and can be a learning medium to introduce the history of the development of Islam to the nation's generations. Moreover, currently many opinions are emerging regarding the prohibition of using wayang, even though the Wali Songo in spreading Islam in Indonesia also uses the medium of wayang. This research is qualitative, involving in-depth interviews with Wayang characters as well as continuous observation and analysis with the aim of obtaining valid data. The results of the research reveal that Wayang Tengul can be a medium for introducing the history of the development of Islam in Indonesia and plays an important role in establishing and maintaining religious moderation among the people of Bojonegoro Regency. It is hoped that this research can increase knowledge literacy about local culture and develop insight into religious moderation in Indonesia.
Implementation of Islamic Values and Local Wisdom and Its Effects on Social Behavior Among Santri at Pondok Pesantren al-Fatimah Bojonegoro Setiawan, Nanang; Resavita, Monica; Sasmita, Lintang Auliya
Proceedings of Annual Conference for Muslim Scholars Vol 8 No 1 (2024): AnCoMS, Oktober 2024
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/ancoms.v8i1.558

Abstract

Islamic values and local wisdom are integral to shaping individuals' social behavior, particularly within the educational framework of Pondok Pesantren (Islamic boarding schools). This study focuses on analyzing the impact of these values on the social behavior of students at Pondok Pesantren Al-Fatimah Bojonegoro. Employing a quantitative approach, the research gathered data through questionnaires distributed to a total of 306 students, ensuring a comprehensive overview of their experiences and perceptions. The findings reveal a significant correlation between the implementation of Islamic values and local wisdom and the positive social behavior exhibited by the students. This research not only enhances academic literacy on the subject but also provides empirical evidence underscoring the critical role these elements play in character formation. The insights gained from this study can inform pesantren management, guiding them in the development of more effective educational programs aimed at fostering character development in students. Ultimately, the study advocates for a holistic educational approach that integrates religious teachings with cultural values, thereby contributing to the personal and social growth of Santri in their communities.