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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JASS (Journal of Accounting for Sustainable Society) Oeconomicus Journal of Economics El-Qist : Journal of Islamic Economics and Business (JIEB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE
Holle, Mohammad H.
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences

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International Public Sector Accounting Standards (IPSAS) and , Good Government Governance in Indonesia and Malaysia Icih, Icih; Agustin, Putri Leonita; Kurniawan, Asep; Holle, Mohammad H.; Zumaroh, Zumaroh
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1283

Abstract

Application of government accounting standards is one part of good government governance. Most countries in the world have realized the importance of applying international standards for accounting (IFRS) and auditing (ISA). This is done to show the country's role in the international community. Developments in the application of international standards in the private sector have not kept pace with developments in the public sector (IPSAS), including ASEAN countries. Human resources and supporting infrastructure is one of the problems faced by ASEAN countries in implementing IPSAS. Based on this, the purpose of this study is to determine the level of IPSAS disclosure in ASEAN government financial reports for the year ending 2019-2020.The exploratory quantitative method is the method used in this study with data analysis using descriptive statistics. Indonesia and Malaysia were selected as samples. Implementation of IPSAS disclosures in the 2019 by Indonesia State is 34% and Malaysia State is 29%. In 2020 IPSAS disclosure by the Indonesian State is 45% and Malaysia State is 30%. The results of the study show that although the application of IPSAS in Indonesia is greater than in Malaysia, in general IPSAS disclosure in these two countries still needs to be improved
ZISWAF Management Strategy in Creating Community Welfare at Jogokariyan Mosque Zayl, La Abdul; Masri, La Ode; Ibrahim, Risno; Diansyah, Arif Sevfri; Kaliky, Muhammad Almin; Holle, Mohammad H.; Suryanullah, Ahmad Sholehuddin
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 2 (2025): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i2.1875

Abstract

The use of mosques in Islamic history has been closely linked to supporting the interests of the community, not only in terms of worship, but also in terms of management that promotes the welfare of the community. This foundation is recognised by the management of Jogokariyan Mosque in optimising its management to move the mosque out of a cycle where its role is not fully utilised for community economic development. One of the management strategies implemented by the Jogokariyan Mosque management is innovation in organising the potential of ZISWAF as philanthropy in Islam, which is crucial for supporting the distribution of social justice. Therefore, this study aims to deeply explore the ZISWAF management strategies implemented by the management at Jogokariyan Mosque, who have dared to transform their ideas in developing the mosque's role in community life. A qualitative research method with a case study approach was used in this study, and this methodology was selected based on calculations to obtain results in the research. Based on the results of the research conducted, the findings indicate breakthroughs in the management of ZISWAF by the administrators at Jogokariyan Mosque, who have reformed strategies in design, collection, distribution, accountability, and evaluation to enhance the mosque's contribution to community life. These efforts have also impacted the fulfilment of basic needs and promoted economic sustainability to achieve community well-being.
Diversifikasi Pendanaan: Dampak pada Kinerja Bank Umum Syariah di Indonesia: Funding Diversification: Impact on the Performance of Islamic Commercial Banks in Indonesia Yaman, Afdhal; Holle, Mohammad H.
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 12 No. 1 (2022): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2022.12.1.96-110

Abstract

Abstract: The implementation of the diversification strategy carried out by banks and how it impacts performance has become an exciting issue for academics and management practitioners to discuss because the final result of implementing the strategy is still debatable whether it can bring benefits or otherwise harm banking performance. Islamic banks, as banks that are still in the stage of development, have more significant potential to benefit from implementing a diversification strategy. This study aims to examine the effect of diversification on the performance of Islamic commercial banks in Indonesia, especially funding diversification during the 2010-2020 period. Sources of data were obtained from the official website of the Financial Services Authority www.ojk.go.id, and every Islamic commercial bank. Panel data analysis was used to regress the variables in this study. The cost to income ratio (BOPO) represents cost efficiency as a proxy for measuring the performance of Islamic commercial banks. The size of the bank, which is interacted with the diversification of funding, is used as a moderating variable. This study shows that the effect of funding diversification on Islamic commercial banks is positive and significant, and there is an interaction between bank size and funding diversification that affects the performance of Islamic commercial banks in the opposite direction. Keywords: Diversification; Adjusted Hirshmann-Herfindahl index; Cost-efficiency.   Abstrak: Penerapan strategi diversifikasi yang lakukan oleh perbankan dan bagaimana dampaknya terhadap kinerja telah menjadi isu yang menarik bagi para akademisi maupun praktisi manajemen untuk dibahas karena hasil akhir dari penerapan strategi tersebut masih diperdebatkan apakah dapat membawa manfaat atau sebaliknya berdampak negatif terhadap kinerja perbankan. Bank syariah sebagai bank yang masih dalam tahapan untuk berkembang memiliki potensi yang lebih besar untuk memperoleh manfaat dari penerapan strategi diversifikasi. Tujuan dari penelitian ini adalah menguji pengaruh diversifikasi terhadap kinerja bank umum syariah di Indonesia khususnya diversifikasi pendanaan selama periode tahun 2010-2020. Sumber data diperoleh dari laman resmi Otoritas Jasa Keuangan www.ojk.go.id dan setiap bank umum syariah. Analisis data panel digunakan sebagai metode dalam meregresi variabel-variabel pada penelitian ini. Rasio biaya terhadap pendapatan (BOPO) merepresentasikan efisiensi biaya sebagai proksi pengukuran kinerja bank umum syariah. Ukuran bank yang diinteraksikan dengan diversifikasi pendanaan digunakan sebagai variabel moderasi. Hasil penelitian ini memperlihatkan bahwa pengaruh diversifikasi pendanaan terhadap bank umum syariah adalah positif signifikan dan terdapat interaksi antara ukuran bank dengan diversifikasi pendanaan yang memengaruhi kinerja bank umum syariah secara berlawanan. Keywords: Diversifikasi; Adjusted Hirshmann-Herfindahl Index; Efisiensi Biaya.
Garbage Bank Business; Efforts to Increase the Index of Financial Inclusion and Environmental Protection in Ambon City Holle, Mohammad H.; Asyiah, Binti Nur; Manilet, Aisya
OECONOMICUS Journal of Economics Vol. 8 No. 1 (2023): (December) edisi 15
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2023.8.1.17-28

Abstract

Penelitian ini bertujuan untuk menganalisis bisnis bank sampah sebagai upaya meningkatkan indeks inklusi keuangan masyarakat dan menciptakan lingkungan yang bersih, nyaman, dan berkelanjutan. Penelitian ini menggunakan analisis deskriptif kualitatif. Data sekunder berupa dokumentasi mengenai bisnis bank sampah di Kota Ambon, indeks inklusi keuangan, dan implementasi tujuan SDGs digunakan sebagai bahan primer. Data lainnya berasal dari artikel jurnal bereputasi nasional dan internasional. Usaha bank sampah sesuai Peraturan Menteri Lingkungan Hidup dan Kehutanan No.14 Tahun 2021 diharapkan mampu memberikan kontribusi dan menangkap peluang usaha bagi upaya mengembangkan perekonomian Kota Ambon yang berketahanan terhadap perubahan iklim dan berkontribusi langsung terhadap upaya mencapai tujuan tersebut. Tujuan Pembangunan Berkelanjutan (SDGs). Peraturan tersebut mengatur bahwa pengelolaan sampah harus dilakukan secara menyeluruh dan terpadu oleh pemerintah daerah dan masyarakat dengan pendekatan ekonomi, sehingga dapat membawa manfaat ekonomi dan aman bagi lingkungan.Kata Kunci: Bank Sampah; Indeks Inklusi Keuangan; Perlindungan Lingkungan This research aims to analyze the waste bank business as an effort to increase the community's financial inclusion index and create a clean, comfortable and sustainable environment. This study uses a qualitative descriptive analysis. Secondary data is in the form of documentation about the waste bank business in Ambon City, the financial inclusion index, and the implementation of the SDGs goals which are used as primary materials. Other data comes from journal articles of national and international reputation. The waste bank business according to Minister of Environment and Forestry Regulation No.14 of 2021 is expected to be able to contribute and capture business opportunities for efforts to develop the Ambon City economy that is resilient to climate change and contribute directly to efforts to achieve the Sustainable Development Goals (SDGs). The regulation stipulates that waste management must be carried out in a comprehensive and integrated manner by the regional government and the community with an economic approach, so that it can bring economic benefits and is safe for the environment.
UTILIZING ZISWAF AS AN INSTRUMENT FOR FINANCIAL INCLUSION AND POVERTY REDUCTION EFFORTS Holle, Mohammad H.; Manilet, Aisa; Nur Asyiah, Binti; Ismail, Syed
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8717

Abstract

The government implements various poverty alleviation policies, Ziswaf has not been utilized as an instrument of financial inclusion in poverty alleviation. This study aims to examine and provide solutions to poverty alleviation by making Ziswaf an instrument of financial inclusion. Field research with a qualitative descriptive thinking paradigm makes the Takmir community the subject of the interview and scattered mosques the main object. In addition to the OJK report, Bank Indonesia, Puskas Baznas, and KNEKS are its supporters. The results of the study found that Ziswaf's potential is very large, but the Ziswaf funds distributed have not been able to alleviate poverty. Access and availability of Ziswaf funds are still very scarce and difficult for the community to obtain, the distribution is incidental and consumptive rather than productive. Ziswaf as an instrument of financial inclusion is expected to be managed on target to alleviate poverty.
Co-Authors Afdhal Yaman Agustin, Putri Leonita Asep Kurniawan Asyiah, Binti Nur Diansyah, Arif Sevfri Ibrahim, Risno Icih, Icih Ismail, Syed Kaliky, Muhammad Almin Manilet, Aisa Manilet, Aisya Masri, La Ode Nur Asyiah, Binti Suryanullah, Ahmad Sholehuddin Zayl, La Abdul Zumaroh Zumaroh, Zumaroh