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All Journal Al-Kharaj: Journal of Islamic Economic and Business Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Aliansi : Jurnal Manajemen dan Bisnis International Journal of Economics, Management, Business, and Social Science
Akbar, Firman Muhammad Abdurrohman
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analysis Of Sharia Aspects In The Digitalization Of Halal Tourism Business : Case Study Of Telaga Warna Wonosobo Pt. Alam Indah Akbar, Firman Muhammad Abdurrohman; Said, Muhammad; Zahra, Inas Afifah
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.155

Abstract

The digitalization of the halal tourism business has become a major focus in supporting the economic growth and progress of the halal industry. In this context, this study aims to analyze the sharia aspects related to the digitalization of the halal tourism business through a case study of PT Alam Indah located in Telaga Warna, Wonosobo. The research method used is qualitative with a descriptive analytical field and literature approach. The data used in this study were obtained through interviews, observations, and documentation with the Marketing Manager of PT Alam Indah. The results showed that PT Alam Indah has achieved a high level of compliance with the guidelines for organizing tourism based on Sharia principles set out in Fatwa No. 108/DSN-MUI/X/2016. They provide tour packages, destinations and accommodations that are in accordance with Sharia principles, and use Sharia Bank accounts to manage company funds independently. Nonetheless, there is still the use of conventional financial institution services that have not fully adopted sharia principles. In addition, PT Alam Indah has successfully developed its business through effective digitalization. By implementing a digital system since its inception, it can continue to survive and develop in a more advanced and trusted manner. The application owned by PT Alam Indah has fulfilled Sharia principles, by offering halal products without any elements of fraud, Gharar, and with guarantees of security, honesty, professionalism, and providing benefits to users. Overall, the digitalization of the halal tourism business carried out by PT Alam Indah is in line with the established Sharia principles. This research provides a deeper understanding of how sharia aspects are applied in the digitalization of the halal tourism business. The results of this study are expected to contribute to broadening the understanding of business practices that meet Sharia principles in the context of halal tourism. In addition, this research also provides insight into the importance of effective digitalization development in supporting the sustainable growth of halal tourism.
The Advantages of Muvon Ecosystem For The Quality of Practicum of SMK Students in Distance Learning: Case Study of Muhammadiyah SMK in Jakarta Hartono, Bambang Dwi; Akbar, Firman Muhammad Abdurrohman
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.156

Abstract

This study aims to explore the advantages of the Muvon Ecosystem mobile learning application in improving the quality of practicum of SMK students in the context of distance learning. A descriptive qualitative approach is used in this research, with data processing from interviews with respondents consisting of the Head of SMK, Curriculum Staff, Productive Teachers, and Students of SMK Muhammadiyah in DKI Jakarta. The research method is adjusted to the analysis that is measurable and set in a certain period. This research aims to collect primary and secondary data to find facts in the field regarding the need for innovation in the use of mobile learning for vocational practicum through the use of questionnaires as a data collection instrument. The results of this study concluded that respondents showed a positive response to the utilization of the Muvon Ecosystem mobile learning application in distance learning for vocational practicum of vocational students, with a percentage level of agreement of 78%. This shows that Muvon Ecosystem has advantages compared to other mobile learning applications and can be an alternative in carrying out practicum activities with online instructions. Muvon Ecosystem application has a variety of feature facilities such as EduMu, LearningMu, VideoMU, PustakaMU, MessenggerMU, and so on which are very helpful for teachers in implementing practicum learning methods. Another advantage is that Muvon Ecosystem is free to use without requiring payment to become a member for a certain period of time, unlike the RuangGuru application. In addition, the Muvon Ecosystem also allows integration with parents, so parents can control their child's learning activities at school. However, there are drawbacks to Muvon Ecosystem that need to be considered. The main issue that arises is that the network is an obstacle, as not all students are in locations with strong signals. Some students face the problem of weak signals, so learning through the Muvon Ecosystem app stops when the signal becomes weak.
Teacher Performance of Cikeas Nature School: An Analysis of Learning Agility and Work Culture During Work From Home Hartono, Bambang Dwi; Fadilah, Hupron; Akbar, Firman Muhammad Abdurrohman
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.157

Abstract

The pandemic caused by Covid-19 in early 2020 has transformed the learning process in schools. The rapid changes in students' learning ways require teachers to have the ability and willingness to learn new things quickly and adapt them directly in today's challenging situations. The purpose of this research is to analyze the effect of learning agility and work culture during work-from-home (WFH) on teacher performance at Sekolah Alam Cikeas. This type of research is a quantitative research that uses regression analysis technique by collecting data through online survey methods with respondents from all teachers of Sekolah Alam Cikeas, Bogor from the Playgroup, Kindergarten, Elementary, Middle and High School levels with 56 respondents, The results of the study support all the hypotheses that have been proposed. Learning Agility (X1) has significant intervention on Teachers Performance (Y) with (result) bigger than critic score (6,974 > 2,005), Working Environment (X2) has significant intervention on Teachers Performance (Y) with (result) bigger than critic score (2,208 > 2,005). The result of R2 from X1 and X2 to Y with a score of coefficient determinate (R2) 0.699 or 69.9 in percentage. It means that X1 and X2 give intervention on Y about 69.9%. The rest of it (30.1%) is influenced by other factors.
Efektivitas Manajemen Syariah dalam Meningkatkan Kinerja Lembaga Keuangan Islam Akbar, Muh Asy'ari; Akbar, Firman Muhammad Abdurrohman
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol 23, No 2 (2024): Jurnal Komunikasi antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v24i2.45376

Abstract

This study aims to examine the effectiveness of Sharia management in enhancing the performance of Islamic financial institutions. Utilizing qualitative methods and a literature review approach, this research delves into how the implementation of human resource management (HRM) and oversight by the Sharia Supervisory Board (SSB) contribute to the improved performance of Islamic financial institutions. The findings indicate that HRM in Islamic financial institutions, which includes recruitment, training, performance evaluation, and incentive systems, not only focuses on achieving financial targets but also emphasizes the importance of compliance with Sharia principles. Effective HRM implementation has been proven to enhance service quality, customer satisfaction, and adherence to Sharia principles, all of which positively impact the institution's performance. On the other hand, the effectiveness of oversight by the SSB in ensuring Islamic financial institutions' compliance with Sharia principles is found to be a critical factor in determining financial performance and strengthening customer trust. The SSB plays a vital role in auditing and evaluating the products and operations of the institution to ensure there are no deviations from Sharia law that could damage the institution's integrity or reputation. This research confirms that effective Sharia management and stringent oversight by the SSB not only support financial growth but also strengthen the ethical and moral foundations of Islamic financial institutions, which are crucial in maintaining customer trust and loyalty. Therefore, strict implementation of Sharia principles and effective oversight by the SSB are key to the sustainability and success of Islamic financial institutions in the long term.
Evaluation of PT Pegadaian Syariah Financial Performance through the RGEC Approach in the Perspective of Islamic Economics Hari Winarsa; Akbar, Firman Muhammad Abdurrohman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6814

Abstract

This study aims to evaluate the financial performance of the Sharia Business Unit (UUS) of PT Pegadaian (Persero), hereinafter referred to as PT Pegadaian Syariah, during the 2020-2024 period using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) approach and analyzing it from a Sharia economic perspective. The research method used is quantitative descriptive by utilizing secondary data from the annual report of PT Pegadaian (Persero) which presents UUS operational data for the 2020-2024 period. The results of the analysis show varying performance in each RGEC component. The Risk Profile, especially related to Non-Performing Financing (NPF), shows relatively good management, although liquidity challenges require attention given the characteristics of non-bank funding. The Good Corporate Governance (GCG) aspect qualitatively shows a commitment to Sharia principles, but requires strengthening in the transparency of specific UUS implementation. Earnings (Rentability) performance shows profit growth, but profitability ratios such as ROA and ROE, when using consolidated data as a proxy, need to be improved in terms of efficiency from the perspective of UUS asset management in particular. The Capital component shows a good level of health, supported by the capital strength of the parent entity. From a Sharia economic perspective, the operations of PT Pegadaian Syariah are in line with efforts to fulfill Maqasid al-Shariah, especially in the aspects of asset protection (hifdz al-maal) and community economic empowerment (hifdz al-nafs). However, optimizing the achievement of welfare and justice requires continuous evaluation of product structure and margins. This study underlines the importance of adapting the RGEC method for Sharia NBFIs and the need for deeper integration between financial performance assessments and the achievement of substantive goals of Sharia economics, beyond just normative health assessments.
Evaluation of PT Pegadaian Syariah Financial Performance through the RGEC Approach in the Perspective of Islamic Economics Hari Winarsa; Akbar, Firman Muhammad Abdurrohman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6814

Abstract

This study aims to evaluate the financial performance of the Sharia Business Unit (UUS) of PT Pegadaian (Persero), hereinafter referred to as PT Pegadaian Syariah, during the 2020-2024 period using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) approach and analyzing it from a Sharia economic perspective. The research method used is quantitative descriptive by utilizing secondary data from the annual report of PT Pegadaian (Persero) which presents UUS operational data for the 2020-2024 period. The results of the analysis show varying performance in each RGEC component. The Risk Profile, especially related to Non-Performing Financing (NPF), shows relatively good management, although liquidity challenges require attention given the characteristics of non-bank funding. The Good Corporate Governance (GCG) aspect qualitatively shows a commitment to Sharia principles, but requires strengthening in the transparency of specific UUS implementation. Earnings (Rentability) performance shows profit growth, but profitability ratios such as ROA and ROE, when using consolidated data as a proxy, need to be improved in terms of efficiency from the perspective of UUS asset management in particular. The Capital component shows a good level of health, supported by the capital strength of the parent entity. From a Sharia economic perspective, the operations of PT Pegadaian Syariah are in line with efforts to fulfill Maqasid al-Shariah, especially in the aspects of asset protection (hifdz al-maal) and community economic empowerment (hifdz al-nafs). However, optimizing the achievement of welfare and justice requires continuous evaluation of product structure and margins. This study underlines the importance of adapting the RGEC method for Sharia NBFIs and the need for deeper integration between financial performance assessments and the achievement of substantive goals of Sharia economics, beyond just normative health assessments.
Efektivitas Manajemen Syariah dalam Meningkatkan Kinerja Lembaga Keuangan Islam Akbar, Muh Asy'ari; Akbar, Firman Muhammad Abdurrohman
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol. 23 No. 2 (2024): Jurnal Komunikasi antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v24i2.45376

Abstract

This study aims to examine the effectiveness of Sharia management in enhancing the performance of Islamic financial institutions. Utilizing qualitative methods and a literature review approach, this research delves into how the implementation of human resource management (HRM) and oversight by the Sharia Supervisory Board (SSB) contribute to the improved performance of Islamic financial institutions. The findings indicate that HRM in Islamic financial institutions, which includes recruitment, training, performance evaluation, and incentive systems, not only focuses on achieving financial targets but also emphasizes the importance of compliance with Sharia principles. Effective HRM implementation has been proven to enhance service quality, customer satisfaction, and adherence to Sharia principles, all of which positively impact the institution's performance. On the other hand, the effectiveness of oversight by the SSB in ensuring Islamic financial institutions' compliance with Sharia principles is found to be a critical factor in determining financial performance and strengthening customer trust. The SSB plays a vital role in auditing and evaluating the products and operations of the institution to ensure there are no deviations from Sharia law that could damage the institution's integrity or reputation. This research confirms that effective Sharia management and stringent oversight by the SSB not only support financial growth but also strengthen the ethical and moral foundations of Islamic financial institutions, which are crucial in maintaining customer trust and loyalty. Therefore, strict implementation of Sharia principles and effective oversight by the SSB are key to the sustainability and success of Islamic financial institutions in the long term.
Membangun Budaya Organisasi Islami Melalui Internalisasi Nilai-Nilai Syariah dalam Manajemen Sumber Daya Manusia Akbar, Firman Muhammad Abdurrohman; Sularno, Muhammad
Aliansi : Jurnal Manajemen dan Bisnis Vol 19, No 1 (2024): ALIANSI : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v19i1.583

Abstract

Penelitian ini bertujuan untuk mengeksplorasi implementasi nilai-nilai Islam dalam budaya organisasi melalui internalisasi prinsip-prinsip syariah dalam Manajemen Sumber Daya Manusia (SDM). Penelitian ini menggunakan metodologi penelitian kualitatif, khususnya menggunakan studi literatur. Bab ini mengeksplorasi seluk beluk pengintegrasian nilai-nilai Syariah ke dalam praktik MSDM, mengidentifikasi tantangan utama, strategi dan hasil yang terkait dengan integrasi ini. Penelitian ini menyoroti beberapa tantangan signifikan, termasuk penolakan terhadap perubahan, kurangnya pemahaman prinsip-prinsip syariah di kalangan karyawan, dan perlunya pelatihan dan pengembangan berkelanjutan. Strategi untuk mengatasi tantangan-tantangan ini juga dikaji, seperti memberikan pendidikan komprehensif tentang prinsip-prinsip Syariah, membina lingkungan kepemimpinan yang mendukung, dan menerapkan strategi komunikasi yang konsisten. Temuan ini mengungkapkan dampak positif yang besar terhadap berbagai aspek organisasi, termasuk peningkatan keterlibatan karyawan, peningkatan perilaku etis, dan peningkatan kinerja organisasi secara keseluruhan. Studi ini berkontribusi terhadap pengetahuan yang ada dengan menawarkan wawasan praktis dan rekomendasi bagi organisasi yang bertujuan untuk menginternalisasikan nilai-nilai Islam dalam kerangka MSDM mereka, sehingga menumbuhkan budaya organisasi yang lebih etis dan kohesif.
ANALISIS MANAJEMEN PORTOFOLIO SYARIAH: PRAKTIK PENYARINGAN SAHAM Sularno, Muhammad; Akbar, Firman Muhammad Abdurrohman; Hartono, Bambang Dwi
Aliansi : Jurnal Manajemen dan Bisnis Vol 18, No 2 (2023): ALIANSI : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v18i2.530

Abstract

Penelitian ini bertujuan untuk melakukan analisis manajemen portofolio Syariah dengan fokus pada praktik penyaringan saham dalam investasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder dari berbagai sumber terkait pedoman Syariah dan indeks Syariah. Analisis penyaringan Syariah dilakukan untuk mengidentifikasi sektor-sektor yang dianggap halal dan haram dalam investasi. Penyaringan kualitatif dilakukan oleh berbagai dana investasi dan indeks Syariah, dan hasilnya ditampilkan dalam tabel yang menyajikan informasi tentang sektor mana yang diizinkan atau dilarang dalam masing-masing pedoman Syariah. Hasil penelitian menunjukkan bahwa beberapa sektor sering dianggap haram, termasuk minuman beralkohol, penyiaran dan hiburan, layanan keuangan konvensional, perjudian, asuransi, produksi daging, produk berkaitan dengan babi, restoran bar, tembakau, dan senjata pertahanan. Di sisi lain, sektor-sektor seperti energi, perawatan kesehatan, teknologi informasi, material, layanan telekomunikasi, dan utilitas tidak memiliki informasi yang jelas mengenai status halal atau haramnya. Selai itu, analisis komparatif dilakukan dengan menggunakan indeks Standard Poor's 500 menunjukkan bahwa dari total 500 konstituen dalam SP 500, sebanyak 403 konstituen dianggap halal dan 97 konstituen dianggap haram. Sektor-sektor yang dianggap non-halal (haram). Konstituen yang termasuk dalam sektor-sektor tersebut dikecualikan dari pertimbangan investasi yang halal. Sebanyak 19,4% dari konstituen SP 500 termasuk dalam sektor-sektor non-halal tersebut.
Co-Authors Akbar, Muh Asy'ari Fadilah, Hupron Hari Winarsa Hartono, Bambang Dwi MUHAMMAD SAID Muhammad Sularno, Muhammad Zahra, Inas Afifah