Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Economic, Bussines and Accounting (COSTING)
Hairul Azlan Annuar
International Islamic University Malaysia
Religion Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
An Organizational Legitimacy In Managing The Hajj Funds Susi Indriani Indriani; Ahmad Zamri; Hairul Azlan Annuar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8483

Abstract

This study focuses on BPKH processes in achieving organizational legitimacy. The way stakeholders see the validity of BPKH aligns with how organizations try to gain credibility by passing on accountability actions. The pilot study explores the account-giving situation from the meaning of accountability between BPKH and its stakeholders as the reason to gain legitimacy. The perception in this pilot study explains what they see, hear, and feel about BPKH as an organization and the shared information. The way that BPKH is seen by its stakeholders is in line with the goal of transferring accountability measures, which is a goal of organizational legitimacy. A pilot study is one of the methodological approaches that may be utilized to improve the reliability and validity of research. Description of textual data in qualitative research using the inductive approach.The pilot study found that BPKH showed a significant improvement in delivering information to the public compared to the previous fund holder (MORA). The process legitimacy can be seen from the circulation of information inside a system. These modifications are the designed system and the structured formulation of the information to achieve legitimacy through an organization's accountability. Keywords: organizational legitimacy, accountability, hajj funds, pilot study
Disclosure of BMTI: One Size Does Not Fit All? Rahmawati Rahmawati; Hafiz Majdi Ab. Rashid; Hairul Azlan Annuar; Siti Alawiyah Siraj
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.v15i2.35238

Abstract

Abstract. Micro, small, and medium-sized businesses are defined differently indifferent parts of the world because of their disparities in economic development.However, the accounting requirements for those three are the same. This study examines the differences in the disclosure of micro, small, and medium Baitul Maal Wat Tamwil Institutions (BMTI). A total of 206 annual reports of BMTIs in Indonesia were divided based on the size of BMTI and then measured in terms of the extent and quality of disclosure by using 60 items under four dimensions of disclosure: general, financial, social, and Shariah compliance. This study used descriptive statistics analysis as well as one-way analysis of variance (ANOVA). The result showed that the micro BMTIs should be grouped into small-scale enterprises while the medium BMTIs are classified into one broad category. Therefore, regulators should establish size-based reporting standards into two classified entities to foster the growth of BMTIs from micro to small, and medium to big sizes.  Abstrak. Usaha mikro, kecil, dan menengah didefinisikan secara berbeda diberbagai belahan dunia karena adanya perbedaan dalam pembangunan ekonomi. Di sisi lain, tidak ada persyaratan akuntansi yang berbeda untuk tiga ukuran. Penelitian ini mengkaji perbedaan pengungkapan Lembaga Baitul Maal Wat Tamwil (BMTI) mikro, kecil, dan menengah. Sebanyak 206 laporan tahunan BMTI di Indonesia dibagi berdasarkan besar kecilnya BMTI, diukur luasnya dan kualitas pengungkapannya dengan menggunakan 60 item yang termasuk dalam empat dimensi: pengungkapan kepatuhan umum, keuangan, sosial dan syariah. Penelitian ini menggunakan analisis statistik deskriptif serta analisis varian satu arah (ANOVA). Hasil penelitian menunjukkan bahwa BMTI mikro dikelompokkan ke dalam usaha skala kecil sedangkan BMTI menengah dikelompokkan ke dalam satu kategori besar. Oleh karena itu. regulator perlu menetapkan standar pelaporan berdasarkan ukuran menjadi dua klasifikas usaha dan untuk mendorong pertumbuhan BMTI dari ukuran mikro ke kecil dan menengah ke besar.
Co-Authors Ahmad Zamri Hafiz Majdi Ab. Rashid Rahmawati Rahmawati Siti Alawiyah Siraj Susi Indriani Indriani