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Does Financial Technology Increase The Efficiency of Zakat Management Organizations or Other Factors? Aziz, Roikhan Mochamad; Hidayat, M Fahmi; Salsabila, Fauziyah Latiefa
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.22616

The purpose of this research is to analyze the efficiency of Zakat Management Organizations (ZMO) in utilizing financial technology to increase the collection and distribution of Zakat. Data was obtained from 4 social finance organizations that utilize financial technology: National Amil Zakat Agency (NAZA), Nahdathul Ulama (NU Care), Dompet Dhuafa, and Rumah Zakat between 2018-2019. The methodology used an efficiency approach with the Data Envelopment Analysis (DEA) tool. Operational variables are total operating and socialization costs as input variables, while Zakat’s entire collection and distribution are the output variables. The results are the 4 ZMOs based on Financial Technology, such as NAZA, NU Care, Dompet Dhuafa, and Rumah Zakat, indicate that NU Care is the most efficient ZMO with a score of 1.00 throughout 2018-2019 because it can decrease input costs and optimize output due to its large mass base and volunteer programs up to the village level. Meanwhile, other ZMOs experience inefficiency with a score below 0.60, which occurs due to the use of disproportionate inputs and outputs due to ZMOs having multiple roles and a relatively equal ZMO donor base, which causes competition among ZMOs. Hahslm Analysis proves that optimizing ZMO input and output is by using resources in a balanced way by minimizing costs and maximizing income, which is an important factor outside financial technology.

Good Corporate Governance with Religiosity Approach in Realizing Accountability at Sharia Financial Institution Aziz, Roikhan Mochamad; Salsabila, Fauziyah Latiefa
JURNAL EKONOMI SYARIAH Vol 8, No 2 (2023): Jurnal Ekonomi Syariah
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jes.v8i2.8226

Introduction to The Problem: The issue of Good Corporate Governance (GCG) develops along with the occurrence of several types of conflicts that occur between groups of stakeholders. So the company encourages business people to present a good corporate management mechanism.Purpose/Objective Study: This research aims to build an efficient corporate governance system, effective management, disclosure in accurate financial reporting, as well as fair and transparent accounting records so as to create accountability to God, Man, and Nature.Design/Methodology/Approach: This study uses a descriptive writing method with a qualitative approach.Findings: The results of this study explain that the concept of Good Corporate Governance (GCG) with the Sharia Enterprise Theory and Hahslm Theory approaches will reflect transparency to achieve harmonious relations related to the interets of the company, people, nature, and Allah SWT.Paper Type: Research Article or General Review

Sharia Banking Business Activities in Indonesia: Review of Law No. 21 of 2008 on Sharia Banking Salsabila, Fauziyah Latiefa; Hadiyan, Edwin
Mutawasith: Jurnal Hukum Islam Vol 6 No 2 (2023)
Publisher : Prodi Hukum Ekonomi Syariah (Muamalah)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47971/mjhi.v6i2.762

Islamic banking business activities in Indonesia currently have a significant impact. The Indonesian government has enacted Law No. 21 of 2008 on Sharia Banking, which serves as the foundation for the regulation of activities pertaining to Islamic Banking Business. The objective of this legislation is to establish a favorable environment for the operation of Sharia banking business and to integrate Sharia principles into the activities of Sharia banking. This study using normative legal research with qualitative methods. The purpose of this scholarly article is to examine the regulatory aspect of Islamic banking activities in Indonesia, explore potential innovations that can be implemented by Islamic banking, and analyze the strategies employed by Islamic banking. Consequently, it is anticipated that this study will contribute to a more comprehensive understanding of the provisions outlined in Law No. 21 of 2008 on Sharia Banking.

Does Financial Technology Increase The Efficiency of Zakat Management Organizations or Other Factors? Aziz, Roikhan Mochamad; Hidayat, M Fahmi; Salsabila, Fauziyah Latiefa
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.22616

The purpose of this research is to analyze the efficiency of Zakat Management Organizations (ZMO) in utilizing financial technology to increase the collection and distribution of Zakat. Data was obtained from 4 social finance organizations that utilize financial technology: National Amil Zakat Agency (NAZA), Nahdathul Ulama (NU Care), Dompet Dhuafa, and Rumah Zakat between 2018-2019. The methodology used an efficiency approach with the Data Envelopment Analysis (DEA) tool. Operational variables are total operating and socialization costs as input variables, while Zakat’s entire collection and distribution are the output variables. The results are the 4 ZMOs based on Financial Technology, such as NAZA, NU Care, Dompet Dhuafa, and Rumah Zakat, indicate that NU Care is the most efficient ZMO with a score of 1.00 throughout 2018-2019 because it can decrease input costs and optimize output due to its large mass base and volunteer programs up to the village level. Meanwhile, other ZMOs experience inefficiency with a score below 0.60, which occurs due to the use of disproportionate inputs and outputs due to ZMOs having multiple roles and a relatively equal ZMO donor base, which causes competition among ZMOs. Hahslm Analysis proves that optimizing ZMO input and output is by using resources in a balanced way by minimizing costs and maximizing income, which is an important factor outside financial technology.

Determinan Penentu Produktivitas Tenaga Kerja (Studi Kasus pada Pabrik Tahu di Kecamatan Sindangkasih) Hadiyan, Edwin; Salsabila, Fauziyah Latiefa; Ranggajibja, Joelvian
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i2.5002

The objective of this study is to determine and analyze the influence of salaries, technology, capital, and emotional intelligence on labor productivity at tofu factories in the Sindangkasih District. The research methodology used is descriptive with a quantitative approach. Data was collected directly from employees of the tofu factory in Sindangkasih District through a questionnaire, completed by 203 individuals. Simple random sampling was used to select the sample, and multiple linear regression was the analytical tool employed. The analysis of salaries, technology, capital, and emotional intelligence reveals that each of these factors significantly impacts labor productivity, both individually and collectively. Based on these findings, to further enhance labor productivity, it is crucial to increase salaries, improve technology to a more semi-modern level, increase rational capital, and consistently prioritize work as a form of worship, ensuring that work activities are seen as virtuous deeds.

Penerapan Elektronik Pendapatan Asli Daerah (E-PAD) dalam Meninjau Penerimaan Pajak Daerah pada UPT BPKD Wilayah Cihaurbeuti Salsabila, Fauziyah Latiefa; Hadiyan, Edwin
Budgeting: Jurnal Akuntansi Syariah Vol. 4 No. 2 (2023): Budgeting: Jurnal Akuntansi Syariah, Desember 2023
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v4i2.3817

The research aims to determine the application of the government accounting information system (electronic local revenue application/e-Pad) to the review of regional tax revenue at the UPT BPKD Ciheurbeuti Region. The research method use in this research is the qualitative method. The data sources used in this research are primary data and secondary data, then using field study and library research data collection techniques. The results of the research show that the UPT BPKD Office has imolemented an electronic application for local original income (E-Pad) with the benefits of a system for knowing the list of taxpayers, registering new taxpayers, determining taxes for raxpayers, registering tax bills for taxpayers, track record of taxpayer deposits, and also provide convenience to taxpayers in Ciamis Cihaurbeuti Regency. However, in its implementation there are still several concerns that must be addressed.

Sharia Banking Business Activities in Indonesia: Review of Law No. 21 of 2008 on Sharia Banking Salsabila, Fauziyah Latiefa; Hadiyan, Edwin
Mutawasith: Jurnal Hukum Islam Vol. 6 No. 2 (2023)
Publisher : Prodi Hukum Ekonomi Syariah (Muamalah)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47971/mjhi.v6i2.762

Islamic banking business activities in Indonesia currently have a significant impact. The Indonesian government has enacted Law No. 21 of 2008 on Sharia Banking, which serves as the foundation for the regulation of activities pertaining to Islamic Banking Business. The objective of this legislation is to establish a favorable environment for the operation of Sharia banking business and to integrate Sharia principles into the activities of Sharia banking. This study using normative legal research with qualitative methods. The purpose of this scholarly article is to examine the regulatory aspect of Islamic banking activities in Indonesia, explore potential innovations that can be implemented by Islamic banking, and analyze the strategies employed by Islamic banking. Consequently, it is anticipated that this study will contribute to a more comprehensive understanding of the provisions outlined in Law No. 21 of 2008 on Sharia Banking.

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