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Share: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam UIN Ar-Raniry Banda Aceh, 2nd Floor Jln. Syech Abdur Rauf Banda Aceh 23111, Aceh, Indonesia Email: jurnal.share@ar-raniry.ac.id
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Share: Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 20896239     EISSN : 25490648     DOI : https://doi.org/10.22373/share
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Share: Jurnal Ekonomi dan Keuangan Islam [SHARE] is a double-blind peer-reviewed journal published by the Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry, Banda Aceh, Indonesia. SHARE publishes research and concept papers pertaining to the field of Islamic economics and finance in open access format, which enables readers to freely access and download the articles under the CC BY SA license. Since 2017, SHARE has become a CrossRef Member, meaning that each article published by the journal will have a unique DOI number. SHARE has been indexed in many trusted indexing sites, such as DOAJ, Index Copernicus, Scilit, WorldCat, Google Scholar, Dimensions, EBSCO, and many others. In Indonesia, SHARE is listed among the top-notch journals by the Indonesian journal accreditation body officialized with the Decree of Director General of Research Strengthening and Advancement, Ministry of Research, Technology, and Higher Education, No. 21/E/KPT/2018, starting from 9 July 2018 until 9 July 2023. Currently, SHARE is under consideration for inclusion in SCOPUS.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 8, No 1 (2019)" : 6 Documents clear
FINANCING RISK MEASUREMENT WITH MAQASHID AL-SHARIA QUALITATIVE RISK A. Syathir Sofyan; Salmah Said; Muhammad Wahyuddin Abdullah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.276 KB) | DOI: 10.22373/share.v8i1.4355

Abstract

Measurement of financing risk has been dominated by quantitative methods, which insufficiently pay attention to the detailed causes of default risk. So far, the concept of mafsadah in maqashid al-sharia has never been applied in risk management. Thus, the aim of this study is to measure the risk of financing with the qualitative risk assessment method based on maqashid al-sharia by proposing the use of the mafsadah matrix. This research applies qualitative method equipped with a phenomenological approach as observed in Islamic financial institutions in Makassar. Data collection was carried out by observation and interviews with the branch heads, credit analysts, and staff of the Islamic financial institutions. Data analysis and interpretation technique are in line with Miles and Huberman analysis with three stages, namely data reduction, data presentation, and data verification. This study found that there were seventeen risk events with the level of mafsadah tahsiniyyat as many as four events, mafsadah hajiyyyat as many as four events, and mafsadah dharuriyyat as many as nine events. In addition, this research reveals that customers, indeed, fail to pay due to their bad characters and moral hazards (mafsadah dharuriyyat) resulting in liquidity problems in Islamic financial institutions. This is due to the misappropriation of credit committee approval and unresponsive handling of bad financing (mafsadah dharuriyyat) resulting in delays in Islamic financial institutions to further process financing proposals (mafsadah dharuriyyat).==============================================================================================Pengukuran Risiko Pembiayaan dengan Maqashid al-Syariah Qualitative Risk. Pengukuran risiko pembiayaan telah didominasi metode kuantitiatif yang kurang memerhatikan penyebab terjadinya default risk secara detail. Selama ini, konsep mafsadah dalam maqashid al-syariah belum pernah diaplikasikan dalam aspek manajemen risiko. Maka, tujuan penelitian ini adalah untuk mengukur risiko pembiayaan dengan metode qualitative risk assessment yang berbasis maqashid al-syariah dengan menggunakan matriks mafsadah. Penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologi pada lembaga pembiayaan syariah di Makassar.  Pengumpulan data dilakukan dengan observasi dan wawancara terhadap kepala cabang, credit analyst, dan staf karyawan lembaga pembiayaan syariah. Teknik analisis dan interpretasi data menggunakan analisis Miles dan Huberman dengan tiga tahapan, yaitu reduksi data, penyajian data, dan verifikasi data. Penelitian ini menemukan terdapat tujuh belas peristiwa risiko dengan tingkatan mafsadah tahsiniyat sebanyak empat peristiwa, mafsadah hajiyat sebanyak empat peristiwa, dan mafsadah dharuriyat sebanyak sembilan peristiwa. Selain itu, penelitian ini mengungkap bahwa peristiwa nasabah gagal bayar karena karakter buruk dan moral hazard (mafsadah dharuriyat) mengakibatkan masalah likuiditas pada lembaga pembiayaan syariah. Hal ini disebabkan kekeliruan persetujuan pembiayaan oleh credit committee dan penanganan yang tidak responsif atas pembiayaan macet (mafsadah dharuriyat) berakibat keterlambatan lembaga pembiayaan syariah memeroses pengajuan pembiayaan (mafsadah dharuriyat).
COMPLIANCE BEHAVIOR MODEL OF PAYING ZAKAT ON INCOME THROUGH ZAKAT MANAGEMENT ORGANIZATIONS Farikha Amilahaq; Nunung Ghoniyah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v8i1.3655

Abstract

This research intended to determine the factors encouraging muzakki to pay their zakat on income through Zakat Management Organizations (ZMO). The responses of 251 respondents dominated by Semarang city residents were analyzed. The result showed that attitudes of muzakki, subjective norms, religiosity, and intention had a significant impact on zakat compliance behavior in contrast with the perceived behavioral control variable. On the other hand, those four independent variables affected significantly on intention. It can be concluded that intention can be used as intervening, especially for the perceived behavioral control which has a perfect indirect correlation to behavior. The contribution of those independent variables toward zakat compliance behavior was 64.8% (R-square was 0.648), while the rest was influenced by other variables that were not analyzed in this research. ZMO has improved its services by simplifying the method of zakat payment. Nevertheless, they still need to give the added value through the good of amil governance and provide the different value from the professional and integrated distribution of zakat funds. Still, the education and socialization towards muzakki are necessary. This research also shows there can be an intervention of the muzakkis’ institutions/workplace which can be analyzed further.==============================================================================================Model Perilaku Kepatuhan Membayar Zakat atas Penghasilan melalui Organisasi Pengelola Zakat. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mendorong muzakki untuk membayar zakat atas penghasilan mereka melalui Organisasi Pengelola Zakat (OPZ). Tanggapan dari 251 responden yang didominasi oleh warga kota Semarang – Jawa Tengah, telah dianalisis. Hasil menunjukkan bahwa sikap muzakki, norma subjektif, religiusitas, dan niat memiliki pengaruh yang signifikan terhadap perilaku kepatuhan membayar zakat, tetapi kontrol perilaku yang diterima tidak berpengaruh terhadap perilaku. Di sisi lain, keempat variabel independen tersebut memiliki pengaruh yang signifikan terhadap niat. Maka dapat disimpulkan bahwa niat dapat digunakan sebagai mediator, khususnya oleh faktor kontrol perilaku yang diterima/dirasakan, yang mana memiliki pengaruh tidak langsung sempurna terhadap perilaku. Kontribusi variabel-variabel independen terhadap perilaku kepatuhan membayar zakat atas penghasilan adalah 64,8% (R-square sebesar 0,648), sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dianalisis dalam penelitian ini. OPZ telah meningkatkan layanannya dengan menyederhanakan metode pembayaran zakat. Namun demikian, mereka masih perlu memberikan nilai tambah mereka melalui penerapan good amil governance yang baik, serta memberikan nilai beda dengan metode pendistribusian dana zakat yang profesional dan terintregasi. Meski begitu, edukasi dan sosialisasi kepada muzakki tetap diperlukan. Penelitian ini juga menunjukkan bahwa mungkin ada intervensi dari institusi atau tempat kerja muzakki sebagai unsur yang dapat dianalisis lebih lanjut.
FACTORS INFLUENCING THE PRICE OF INDONESIA SOVEREIGN SUKUK IN SECONDARY MARKET Muhammad Fatih Al Aziz; Irfan Syauqi Beik; Achmad Firdaus
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.695 KB) | DOI: 10.22373/share.v8i1.4162

Abstract

The paper analyses four influencing factors toward the Indonesian sovereign sukuk price in the secondary market during the period January 2015 to June 2018, namely liquidity, coupon, maturity and the Indonesia composite index (ICI). The model used is multiple linear regression analysis with time series data obtained from the Ministry of Finance of Indonesia. The results of the analysis show that liquidity had a significant positive effect on the sovereign sukuk price in the secondary market, that coupon also had a significant positive effect; maturity had a significant negative effect, while the Indonesia composite index had a significant positive effect.==============================================================================================Faktor-faktor yang Mempengaruhi Harga Sukuk Indonesia di Pasar Sekunder. Makalah ini menganalisis empat faktor yang mempengaruhi harga sukuk Indonesia di pasar sekunder selama periode Januari 2015 hingga Juni 2018, yaitu likuiditas, kupon, jatuh tempo dan indeks harga saham gabungan (IHSG). Model yang digunakan adalah analisis regresi linier berganda dengan data deret waktu diperoleh dari Kementerian Keuangan Indonesia. Hasil analisis menunjukkan bahwa likuiditas berpengaruh positif signifikan terhadap harga sukuk negara di pasar sekunder, kupon juga berpengaruh positif signifikan, maturitas berpengaruh negatif signifikan, sedangkan indeks harga saham Indonesia berpengaruh positif signifikan terhadap harga sukuk Negara di Pasar Sekunder
ZAKAT, KHARĀJ, ’USHR, AND JIZYA AS THE INSTRUMENTS OF ISLAMIC PUBLIC FINANCE: A CONTEMPORARY STUDY Nafis Irkhami
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (985.532 KB) | DOI: 10.22373/share.v8i1.3804

Abstract

The aim of this article is to find out the conceptual construction of zakat (alms) and taxes in Islamic public finances. Its significance is to propose an alternative for Islamic public policy. It also means to enhance literature on Islamic public finance. This qualitative study is an explorative-analysis, which is intended to unravel key concepts of the classical scholar thought, both from primary and secondary sources. It clarifies various charges in the institution of zakat as like taxation in general economics. This study finds that the ultimate goal of Islamic political economy is the fulfillment of the basic needs of every citizen. Thus, its concepts and approaches are different from conventional economics, which promotes the aggregate economic growth and ignores the well-being of individuals. The government has the competence of public policy to collect something from the public according to its consideration, for example, jizya and kharāj. Regarding fair distribution, the government also has an obligation to take public finance policies (allocation of state expenditures, including zakat to the rightful parties).==============================================================================================Zakat, Kharāj, ’Ushr, and Jizya sebagai Instrumen Keuangan Publik Islam: Suatu Kajian Kontemporer. Tujuan penulisan artikel ini adalah untuk memahami kerangka konseptual mengenai zakat dan pajak dalam keuangan publik Islam. Signifikansinya adalah untuk mengusulkan alternatif kebijakan publik Islam. Dengan demikian studi ini juga dimaksudkan untuk melengkapi kajian literatur keuangan publik Islam. Studi kualitatif ini bersifat eksploratif-analisis, yakni dimaksudkan untuk mengungkap konsep-konsep kunci dari pemikiran klasik, baik dari sumber primer dan sekunder. Kajian ini mengklarifikasi berbagai justifikasi negatif terhadap institusi zakat, sebagaimana perpajakan dalam ekonomi umum. Studi ini menemukan bahwa tujuan akhir dari ekonomi politik Islam adalah pemenuhan kebutuhan dasar setiap warga negara. Dengan demikian, konsep dan pendekatannya berbeda dari ekonomi konvensional yang mempromosikan pertumbuhan ekonomi secara makro dengan mengesampingkan kesejahteraan individual. Pemerintah memiliki kompetensi kebijakan publik untuk menarik pemasukan publik sesuai pertimbangannya, misalnya dengan jizyah dan kharāj. Terkait dengan pemerataan distribusi, pemerintah juga memiliki kewajiban untuk mengambil kebijakan keuangan publik (alokasi pengeluaran negara, termasuk zakat, kepada pihak-pihak yang berhak).
INTERNAL CONTROL SYSTEM OF THE STATE ISLAMIC UNIVERSITIES IN INDONESIA: STUDYING THE EFFECTIVENESS AND RISK MANAGEMENT Azharsyah Ibrahim; Ana Fitria; Azimah Dianah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (845.48 KB) | DOI: 10.22373/share.v8i1.4910

Abstract

This study intends to analyze the effectiveness of the implementation of the internal control system at the State Islamic Universities in Indonesia (PTKIN) including identifying its risk management. The empirical study was conducted at Ar-Raniry State Islamic University (UIN Ar-Raniry) Banda Aceh. Primary data was gathered through a survey that was distributed to 128 respondents within the university. Additional data were collected using semi-structured in-depth interviews with nine key personnel of the internal control unit of several Islamic universities in Indonesia. The result shows that UIN Ar-Raniry, based on eight elements of the control environment assessed, has sufficient internal control system with a score of 62.79. However, many steps need to undertake by the university’s management to be more effective and able to reduce risk management. A similar condition was also found in other PTKINs as identified during the interviews process with their key personnel. It also found that the internal control system was effective in identifying 69 risk sources that could potentially have a negative impact on the university performance, especially in terms of financial report reliability, asset security, effectiveness and efficiency of activities, and compliance with regulations. Based on the results, it is expected that the PTKIN should be more focus on internal control activities and linked them to the risk assessment which are regularly evaluated.==============================================================================================Sistem Pengendalian Internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia: Kajian terhadap Efektivitas Pelaksanaan dan Risiko Pengelolaan. Kajian ini bertujuan untuk menganalisis efektivitas pelaksanaan sistem pengendalian internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia (PTKIN) termasuk mengindentifikasi risiko pengelolaan yang muncul. Studi empiris dilakukan pada Universitas Islam Negeri Ar-Raniry (UIN Ar-Raniry) Banda Aceh. Data primer dikumpulkan melalui angket yang didistribusikan kepada 128 responden, yang terdiri dari para pejabat dalam UIN tersebut. Data tambahan dikumpulkan melalui wawancara mendalam secara semi-terstruktur dengan sembilan personil kunci dari Satuan Pengawasan Internal PTKIN BLU di Indonesia. Hasil kajian menunjukkan bahwa, berdasarkan delapan elemen dari lingkungan pengendalian yang ases, UIN Ar-Raniry mempunyai skor 62,79 (kategori cukup). Data ini menunjukkan bahwa walaupun termasuk ke dalam kategori cukup, masih banyak hal yang harus dilakukan oleh UIN Ar-Raniry sehingga dapat meminimalisir risiko pengelolaan universitas. Kondisi yang relatif sama juga ditemukan di PTKIN BLU lainnya seperti yang teridentifikasi selama proses wawancara dengan beberapa personil kuncinya. Sistem pengendalian internal yang diimplementasikan di UIN Ar-Raniry telah efektif dalam mengidentifikasi 69 sumber risiko yang berpotensi memberikan dampak negative bagi kinerja universitas, khususnya dalam hal keandalan laporan keuangan, keamanan aset, efektivitas and efisiensi kegiatan, dan kepatuhan terhadap aturan. Berdasarkan temuan kajian, PTKIN direkomendasikan untuk lebih focus terhadap kegiatan pengendalian internal dan menghubungkannya dengan asesmen risiko yang dievaluasi secara berkala.
DETERMINANTS OF THE INTENTION OF MUZAKKI TO PAY PROFESSIONAL ZAKAT Hasan Mukhibad; Fachrurrozie Fachrurrozie; Ahmad Nurkhin
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4332.65 KB) | DOI: 10.22373/share.v8i1.4573

Abstract

The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.

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