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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 328 Documents
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Quadruple Helix Model in the Development of Halal Micro Business in North Sumatra Muhammad Arif; Mustapa Khamal Rokan; Rahima Kumala
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1 (2023)
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.v0i0.15628

Abstract

This research explores stakeholder synergies in the development of halal micro-businesses in North Sumatra, Indonesia, focusing on the traditional Dodol business in Tanjung Pura, Langkat Regency. Using a qualitative, phenomenological approach, the study investigates stakeholders' perspectives within the Quadruple Helix model (Academics, Business Sector, Communities, Government), emphasizing the integration of Islamic banking. The findings reveal a lack of synergy among stakeholders due to differing visions, insufficient collective commitment and coordination, and limited financial support from banking institutions. Consequently, these factors have contributed to a discernible deceleration in the business's overall progress.  Theoretically, key success factors in business development encompass shared mission, collective commitment, effective stakeholder coordination, and support from financial institutions. These empirical insights hold substantial significance, providing valuable guidance for governmental entities in formulating strategic approaches and implementing requisite support mechanisms to foster the growth and development of the Dodol business. Such support entails streamlining administrative procedures for small and medium-sized enterprises (SMEs), fostering collaborative partnerships with Islamic banks, optimizing business licensing processes, and facilitating the establishment of SME clusters to enhance financing opportunities for Dodol entrepreneurs.======================================================================================================== ABSTRAK – Model Quadruple Helix dalam Pengembangan Usaha Mikro Halal di Sumatera Utara. Penelitian ini bertujuan untuk menganalisis sinergisitas pemangku kepentingan dalam pengembangan usaha mikro halal di Sumatera Utara, Indonesia, dengan fokus pada usaha tradisional Dodol di Tanjung Pura, Kabupaten Langkat. Dengan pendekatan kualitatif fenomenologi, studi ini mengeksplorasi perspektif para pemangku kepentingan dalam kerangka Quadruple Helix (Akademisi, Sektor Bisnis, Komunitas, dan Pemerintah), dengan penekanan pada integrasi perbankan syariah. Temuan menunjukkan adanya kekurangsinergian diantara para pemangku kepentingan akibat adanya perbedaan visi, kurangnya komitmen kolektif dan koordinasi antar pemangku kepentingan, dan kurangnya dukungan pendanaan dari perbankan. Hal ini kemudian berdampak pada perlambatan perkembangan usaha ini. Secara teori, diantara faktor kunci kesuksesan dalam pengembangan suatu usaha adalah misi bersama, komitmen kolektif, koordinasi yang efektif para pemangku kepentingan, dan dukungan lembaga perbankan. Temuan ini berkontribusi dalam membahani entitas pemerintah terhadap bentuk-bentuk dukungan dalam pengembangan usaha Dodol ini. Dukungan tersebut meliputi penyederhanaan prosedur administratif untuk usaha mikro dan kecil (UMKM), memfasilitasi kemitraan kolaboratif dengan bank syariah, mengoptimalkan proses perizinan usaha, dan memfasilitasi pembentukan kelompok UMKM guna meningkatkan akses pembiayaan bagi para pengusaha Dodol.
Modeling Islamic Social Reporting in the Indonesian Capital Market Muhammad Adnan; Fithriady Fithriady; Marwiyati Marwiyati; Rahmi Rahmi
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1 (2023)
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.v12i1.17436

Abstract

Islamic Social Reporting (ISR) is an extension of the social reporting concept that examines companies' spiritual and economic roles. However, some Sharia-indexed companies in the Indonesian Capital Market do not fully disclose ISR in their annual reports, despite its importance for Muslim investors. This study analyzes the impact of company size, age, profitability, leverage, and independent commissioners on ISR disclosure using panel data regression analysis. The research employs a quantitative approach, utilizing secondary data from a panel dataset consisting of 10 companies listed on the Jakarta Islamic Index (JII) from 2016 to 2022. To analyze the data, this study utilizes panel data regression analysis, which incorporates three distinct approaches: the standard effect model, fixed effect model, and random effect model. The Chow Test and Hausman Test are then conducted to determine the optimal model for estimating the outcomes. The panel regression results are subsequently estimated utilizing the Random Effect Model approach. The findings indicate that company size, profitability, leverage, and independent commissioners do not affect ISR disclosure. However, company age significantly and positively influences ISR disclosure. These results emphasize the need for mandatory ISR disclosure regulations in the Indonesian Capital Market to enhance transparency and accountability for Muslim investors.======================================================================================================== ABSTRAK – Pemodelan Islamic Social Reporting di Pasar Modal Indonesia. Islamic Social Reporting (ISR) merupakan perluasan dari konsep social reporting yang tidak hanya membahas peran perusahaan dalam perekonomian, tetapi juga perspektif spiritual. Akan tetapi, walaupun ISR merupakan informasi penting bagi investor muslim dalam pengambilan keputusan investasi, beberapa perusahaan dalam indeks syariah belum sepenuhnya mengungkapkan ISR dalam laporan tahunannya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, leverage dan komisaris independen terhadap pengungkapan ISR di Pasar Modal Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder berbentuk data panel dari 10 perusahaan yang listing di Jakarta Islamic Index (JII) dari tahun 2016-2022. Data dianalisis dilakukan dengan regresi data panel yang menggunakan tiga pendekatan: common effect model, fixed effect model dan random effect model. Uji Chow dan Uji Hausman digunakan untuk memilih model terbaik dalam mengestimasi hasil penelitian. Sementara itu, untuk mengestimasi hasil regresi panel digunakan pendekatan Random Effect Model. Hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage dan komisaris independen tidak berpengaruh terhadap pengungkapan ISR di Pasar Modal Indonesia, sedangkan umur perusahaan berpengaruh positif signifikan terhadap pengungkapan ISR di Pasar Modal Indonesia. Implikasi dari temuan ini menitikberatkan pada pentingnya regulasi tentang kewajiban pengungkapan ISR bagi perusahaan-perusahaan yang listing di JII agar meningkatnya transparansi dan akuntabilitas untuk para investor Muslim.
Islamic Economic and Financial Practices in Indonesia: From Local to a Potential Global Framework Azharsyah Ibrahim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1 (2023)
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.v12i1.18997

Abstract

This issue continues to showcase the distinctiveness of Islamic economic and financial practices in Indonesia and their potential relevance globally. It covers various aspects, including emerging trends in Islamic economics research, the significance of Islamic economics and finance in the modern economy, institutional performance, financial stability, waqf institutions, and the societal role of Islamic economics and finance. The selection process for the articles followed several rigorous steps. Upon receiving each submission, an initial check was conducted to assess its suitability with the journal's aim and scope. Subsequently, the manuscripts were sent to two appropriate reviewers for a double-blind peer review process. In some cases, manuscripts required multiple rounds of evaluation before final acceptance. The feedback provided by the reviewers played a crucial role in making the final decisions. Upon acceptance, the manuscripts proceeded to the editing stages, where they underwent meticulous proofreading and layout design. Throughout this stage, close and constant communication between our editors and the respective authors was maintained to ensure the clarity and coherence of the final articles. From the numerous submissions received, only 12 outstanding papers were selected for publication. Each of these articles offers valuable contributions to the field of Islamic economics and finance, and they have been carefully chosen for their originality, relevance, and potential impact on the scholarly community. We believe that these selected papers will enrich the understanding and discourse surrounding Islamic economics and finance, both in Indonesia and beyond.
Determinants of Zakat Compliance among Business Owners in Indonesia Dahlia Bonang; Muhammad Baihaqi; Martini Dwi Pusparini
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023)
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.v12i2.16917

Abstract

This study aims to identify the factors that affect the compliance of Indonesian business owners with zakat payments. Data were collected from 205 individuals using a purposive sampling technique through an online survey. The results of the data analysis, conducted using Structural Equation Modeling (SEM), indicate that social piety, zakat literacy, Islamic egalitarianism, and moral norms significantly influence the intentions and compliance of business owners regarding zakat payments. These factors play a crucial role in shaping the intentions and behaviors of business owners concerning their zakat obligations. The findings offer valuable insights for both business owners and policymakers in efforts to improve compliance with zakat payments, which ultimately contributes to economic sustainability and social justice. Business owners can utilize these results to enhance their understanding of zakat obligations, thereby increasing their compliance. For policymakers, the results can serve as a foundation for designing more effective strategies to encourage compliance among business owners, such as implementing zakat literacy programs, socialization activities, and approaches that reinforce the values of egalitarianism and moral norms within the context of zakat.============================================================================================================ABSTRAK – Determinan Kepatuhan Zakat Para Pemilik Bisnis di Indonesia. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi kepatuhan pemilik bisnis Indonesia dalam membayar zakat. Data dikumpulkan dari 205 individu menggunakan teknik sampling purposif melalui survey online. Hasil analisis data dengan Structural Equation Modeling (SEM) menunjukkan bahwa kesalehan sosial, literasi zakat, egalitarianisme Islam, dan norma moral memiliki pengaruh signifikan terhadap intensi dan kepatuhan pemilik bisnis dalam membayar zakat. Faktor-faktor ini memainkan peran penting dalam membentuk niat dan perilaku pemilik bisnis terkait dengan kewajiban zakat. Temuan ini memberikan wawasan yang berharga bagi pemilik bisnis dan pembuat kebijakan dalam upaya meningkatkan kepatuhan pembayaran zakat, yang pada akhirnya berkontribusi pada keberlanjutan ekonomi dan keadilan sosial. Pemilik bisnis di Indonesia dapat menggunakan hasil kajian ini untuk meningkatkan pemahaman mereka tentang kewajiban zakat, sehingga meningkatkan kepatuhan mereka dalam membayar zakat. Bagi pembuat kebijakan, temuan ini dapat dijadikan sebagai dasar untuk merancang strategi yang lebih efektif yang dapat mendorong kepatuhan pemilik bisnis dalam membayar zakat, seperti program literasi zakat, aktivitas sosialisasi, dan pendekatan yang memperkuat nilai-nilai egalitarianisme dan norma moral dalam konteks zakat.
Exploring the Dynamics of Maqashid Performance in Indonesian Islamic Banking Ari Sita Nastiti
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023)
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.v12i2.16950

Abstract

This study investigated the factors influencing the performance of Islamic banks in Indonesia by utilizing the Maqasid Sharia Index (MSI), specifically designed to assess Islamic bank performance in accordance with maqasid sharia principles. The sample sample was drawn from 57 data points gathered from 12 Islamic commercial banks registered with the Financial Services Authority (Otoritas Jasa Keuangan-OJK) from 2016-2020. Employing a quantitative approach, the study conducted data analysis through multiple linear regression. The results revealed that temporary shirkah funds and Islamic intellectual capital had a significant negative impact on MSI, while Islamic corporate governance exhibited a notably positive effect. This empirical investigation provides valuable insights into the determinants of Islamic bank performance in Indonesia, thereby contributing to the existing body of Islamic banking literature and offering practical implications for enhancing alignment with maqasid sharia through strategic resource optimization. The findings highlight the critical importance of reinforcing Islamic corporate governance and Islamic intellectual capital to enhance the performance of Islamic banks. Furthermore, expanding the scope of research to broader contexts could improve the generalizability of these findings.============================================================================================================ABSTRAK - Eksplorasi Dinamika Kinerja Perbankan Syariah Indonesia dengan Indeks Maqasid. Penelitian ini bertujuan untuk mengkaji determinan yang mempengaruhi kinerja perbankan syariah di Indonesia melalui pendekatan Maqasid Sharia Index (MSI). MSI khusus dikembangkan secara khusus untuk mengukur kinerja bank syariah agar lebih akurat karena mengakomodir prinsip-prinsip maqasid syariah. Sampel penelitian diambil dari 57 poin data dari 57 bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif dimana data dianalisis melalui regresi linier berganda. Hasil kajian menunjukkan bahwa dana syirkah temporer dan modal intelektual syariah secara signifikan berpengaruh negatif terhadap MSI, sebaliknya tata kelola perusahaan syariah menunjukkan pengaruh positif yang signifikan. Hasil ini memberikan gambaran tentang determinan kinerja perbankan syariah di Indonesia, sehingga berkontribusi pada literatur perbankan syariah yang ada dan menawarkan implikasi praktis untuk meningkatkan kesesuaian dengan maqasid syariah melalui optimalisasi sumber daya strategis. Temuan ini menekankan pentingnya memperkuat tata kelola perusahaan syariah dan modal intelektual syariah untuk meningkatkan kinerja bank syariah. Untuk dapat meningkatkan generalisasi temuan ini, diperlukan kajian lebih lanjut dalam konteks yang lebih luas.
Buy Now, Think Later: Impulsive Buying Behavior among Generation Z in Indonesia Fahriansah Fahriansah; Nanda Safarida; Shelly Midesia
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023)
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.v12i2.17453

Abstract

This study examined how utilitarian value, hedonic value, word-of-mouth communication, and celebrity endorsements influence impulsive buying among Generation Z consumers in Aceh, Indonesia, directly and indirectly through shopping lifestyle. A quantitative approach was employed, with 399 respondents aged 15–24 surveyed via cluster sampling in major Aceh cities. Data was collected through questionnaires and analyzed using path analysis and PLS-SEM. Results revealed hedonic value, word-of-mouth, and endorsements significantly predicted shopping lifestyles, unlike utilitarian value. Additionally, utilitarian and hedonic value, endorsements, and shopping lifestyle directly influenced impulsive buying, but not word-of-mouth. An indirect effect on impulsive buying through shopping lifestyle was found for hedonic value, word-of-mouth, and endorsements, excluding utilitarian value. These findings suggest producers and marketers should strategically leverage value perceptions, communication channels, and influencer marketing to target Generation Z. Consumers must also exercise prudent spending habits to avoid financial issues or abnormal psychology. Overall, the study provides empirical insight for all stakeholders into the drivers of impulsive consumer behavior during the pandemic.==============================================================================================================ABSTRAK - Beli Sekarang, Pikir Nanti: Perilaku Pembelian Impulsif Generasi Z di Indonesia. Penelitian ini bertujuan untuk menguji pengaruh nilai utilitarian, nilai hedonis, komunikasi dari mulut ke mulut, dan endorsemen selebriti terhadap pembelian impulsif di kalangan Generasi Z di Aceh, Indonesia, baik secara langsung maupun tidak langsung melalui gaya berbelanja. Kajian ini menggunakan pendekatan kuantitatif dimana pengumpulan data dilakukan melalui survei terhadap 399 responden yang berusia 15-24 tahun di kota-kota utama di Aceh, yang dipilih dengan teknik cluster sampling. Hasil analisis jalur dan SEM-PLS menunjukkan bahwa selain nilai utilitarian, semua variabel seperti nilai hedonis, komunikasi dari mulut ke mulut, dan endorsemen mempengaruhi gaya berbelanja secara signifikan. Selain itu, variabel nilai utilitarian dan hedonis, endorsemen, dan gaya hidup berbelanja berpengaruh secara langsung terhadap pembelian impulsif, kecuali variabel komunikasi dari mulut ke mulut. Selanjutnya, terdapat pengaruh tidak langsung terhadap pembelian impulsif melalui gaya berbelanja terutama untuk variabel nilai hedonis, komunikasi dari mulut ke mulut, dan endorsemen; hanya variabel nilai utilitarian yang tidak menunjukkan adanya pengaruh. Temuan ini dapat menjadi acuan bagi produsen dan seller untuk secara strategis memanfaatkan persepsi nilai, saluran komunikasi, dan pemasaran influencer jika ingin menargetkan Generasi Z. Untuk konsumen sendiri, hasil ini menjadi reflektor terhadap kebiasaan belanja yang kurang bijaksana agar terhindar dari masalah keuangan atau psikologis. Secara umum, hasil kajian ini memberikan fakta empiris tentang pendorong perilaku pembelian impulsif yang didapat dijadikan acuan bagi seluruh pemangku kepentingan.
Economic Growth in Muslim and Non-Muslim Countries During the COVID-19 Pandemic: A Comparative Analysis Fitri Hastuti; Sarah Annisa Noven; Rayfana Kuntum Abadi
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023)
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.v12i2.15966

Abstract

The COVID-19 pandemic has led to an economic downturn, compelling numerous businesses to curtail their production and consumption. In response, countries worldwide have initiated various incentive policies to promote economic recovery. This research delves into the ramifications of the COVID-19 pandemic on the economic growth of selected Muslim and non-Muslim nations. The study employs panel data from 15 member nations of the Organization of Islamic Cooperation (OIC) and 15 members of the Group of Twenty (G20) spanning from 2019 to 2021. Utilizing the Least Square Panel Method approach, it was found that the pandemic has significantly and negatively impacted economic growth across all sampled countries during the testing period, with a confidence level of 95%. Interestingly, non-Muslim countries experienced a more profound impact compared to their Muslim counterparts. Moreover, mobility restriction policies implemented during 2020-2021 negatively affected economic growth, while the COVID-19 mortality rate showed no significant impact. Specifically, these mobility restrictions significantly impeded economic growth in non-Muslim countries at a 99% confidence level but did not significantly affect Muslim countries. The study also revealed that imports had a negative impact on economic growth in Muslim countries at a 95% confidence level. Conversely, inflation positively influenced economic growth in non-Muslim countries with a similar confidence level.==============================================================================================================ABSTRAK –Pertumbuhan Ekonomi di Negara Muslim dan non-Muslim pada Masa Pandemi COVID-19: Suatu Analisis Komparatif. COVID-19 telah menyebabkan penurunan ekonomi yang memaksa banyak bisnis mengurangi proses produksi dan tingkat konsumsinya. Sebagai respons, negara-negara yang terdampak kemudian melakukan inisiasi kebijakan insentif untuk mendorong perbaikan ekonomi. Penelitian ini bertujuan untuk mengkaji dampak pandemi COVID-19 terhadap pertumbuhan ekonomi di sejumlah negara-negara Muslim dan Non-Muslim. Studi ini menggunakan data panel dari 15 negara anggota OKI dan 15 negara anggota G20 dari tahun 2019 hingga 2021. Dengan menggunakan pendekatan Least Square Panel Method, kajian ini menunjukkan bahwa secara umum pandemi COVID-19 berdampak negatif dan signifikan terhadap pertumbuhan ekonomi pada tingkat kepercayaan 95% di seluruh negara sampel selama periode pengujian. Ketika diuji secara terpisah, pandemi berdampak lebih besar terhadap negara-negara non-Muslim berbanding dengan negara-negara Muslim. Selanjutnya, kebijakan pembatasan mobilitas berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi dalam periode 2020-2021, sedangkan tingkat kematian akibat COVID-19 tidak berpengaruh secara signifikan. Secara khusus, kebijakan pembatasan mobilitas mempengaruhi pertumbuhan ekonomi di negara-negara non-Muslim secara signifikan pada tingkat kepercayaan 99% tetapi tidak berpengaruh signifikan di negara-negara Muslim. Selain itu, ditemukan pula bahwa impor secara khusus berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi di negara-negara muslim sebesar 95%. Selain itu, ditemukan juga bahwa impor secara khusus berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi di negara-negara muslim pada tingkat kepercayaan 95%, sedangkan inflasi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di negara-negara non-muslim pada tingkat kepercayaan 95%.
What Drives MAIS Quality of Islamic Banks in Indonesia? Muhammad Khalid Izzaturahman; Rini Lestari; Nunung Nurhayati
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023)
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.v12i2.17828

Abstract

Despite their crucial role in corporate success, Management Accounting Information Systems (MAIS) implementation in various Indonesian business sectors often grapple with challenges, including poor system integration and user access difficulties. This study delves into the influence of Islamic organizational culture and the effectiveness of internal controls on the quality of MAIS within Islamic commercial banks located in Bandung, Indonesia. Employing a quantitative methodology, data was collected through a survey and subsequently analyzed using multiple regression. The findings reveal that while Islamic organizational culture per se does not exert a statistically significant impact on MAIS quality, the effectiveness of internal control demonstrably contributes to a positive and significant influence. These results hold valuable implications for the management of Islamic banks, suggesting a need to prioritize the strengthening of internal controls alongside the cultivation of an ethical organizational culture among employees. Fostering virtues such as honesty (shiddiq) and trustworthiness (fathanah) can demonstrably minimize data integration errors and maximize employee competence, ultimately enabling informed decision-making and enhancing their long-term success.==============================================================================================================ABSTRAK – Apa yang Mendorong Kualitas MAIS pada Bank Syariah di Indonesia? Meskipun memiliki peran krusial dalam pencapaian perusahaan, implementasi Sistem Informasi Akuntansi Manajemen (MAIS) di beberapa sektor usaha di Indonesia sering menghadapi beberapa kendala, terutama terkait integrasi sistem dan aksesibilitas. Penelitian ini mengeksplorasi pengaruh budaya organisasi Islam dan efektivitas pengendalian internal terhadap kualitas MAIS pada Bank Umum Syariah di Bandung, Indonesia. Penelitian ini menggunakan metode kuantitatif yang mengumpulkan data melalui survei, yang kemudian dianalisis dengan regresi berganda. Hasil penelitian menunjukkan bahwa walaupun budaya organisasi Islam secara parsial tidak berpengaruh signifikan terhadap kualitas MAIS pada Bank Syariah, efektivitas pengendalian internal berpengaruh secara positif dan signifikan. Hasil kajian ini berimplikasi pada terbentuknya keyakinan bagi manajemen bank syariah untuk memprioritaskan penguatan pengendalian internal sejalan dengan pembiasaan sikap dan akhlak yang berlandaskan etika kerja Islam sebagai bagian dari budaya organisasi. Oleh karenanya, bank syariah harus mampu menanamkan sifat “shiddiq” dan “fathanah” pada setiap karyawannya agar dapat meminimalisir kesalahan integrasi data dan mampu memaksimalkan kompetensinya untuk kepentingan perusahaan di masa mendatang.
Measuring Muslim Welfare: A Falah-Based Index Muhammad Arfan Harahap; Sukiman Sukiman; Isnaini Harahap
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023)
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.v12i2.19191

Abstract

The concept of welfare remains a subject of ongoing debate, and the prevailing frameworks for assessing welfare need to be adapted to align with Islamic principles. This study delves into the concept of falah, a state of well-being rooted in Islamic values, to develop a 'falah welfare index' and analyze it within a Muslim community in Langkat Regency, Indonesia. Additionally, the study explores the variables that influence falah welfare. Employing a mixed-methods approach with an exploratory sequential design, this research qualitatively constructs a falah welfare index and quantitatively measures both community welfare levels and the impact of predictor variables on the criterion variable of falah welfare. A key finding of this study is the establishment of a falah welfare index comprising three categories: fakir (extreme poverty), miskin (poor), and falah (well-being). Moreover, the results reveal a positive influence of religiosity, Islamic work ethics, Islamic consumption ethics, Islamic investment patterns, and Islamic wealth management on falah welfare. The implications of this research offer a novel approach to measuring welfare within Muslim societies and solidify the concept of falah as a cornerstone of welfare evaluation from an Islamic economic perspective.==============================================================================================================ABSTRAK – Pengukuran Kesejahteraan Muslim: Analisis Indeks Berbasis Falah. Kesejahteraan masih menjadi fenomena yang terus diperdebatkan dan pengukuran kesejahteraan seorang Muslim perlu disesuaikan dengan karakteristik ke-Islaman. Tujuan penelitian ini untuk mengeksplorasi konsep falah dalam membangun ‘Indeks Kesejahteraan Falah’ dan menganalisis tingkat kesejahteraan masyarakat Muslim di Kabupaten Langkat, Sumatera Utara, Indonesia. Selain itu, penelitian ini juga menganalisis variabel yang mempengaruhi variabel kesejahteraan falah. Penelitian ini menggunakan metode campuran (mixed method) dengan desain exploratory sequential. Indeks kesejahteraan falah diinisiasi dengan metode kualitatif sementara metode kuantitatif digunakan untuk pengukuran terhadap tingkat kesejahteraan masyarakat dan pengujian pengaruh dari masing-masing variabel predictor terhadap variabel criterion. Analisis data dilakukan dengan pendekatan Structural Equation Modeling-Partial Least Square (SEM-PLS). Temuan utama penelitian ini adalah terbangunnya indeks kesejahteraan falah dengan tiga kategori tingkatan yaitu fakir, miskin dan falah. Kajian ini juga menunjukkan adanya pengaruh positif variabel religiositas, etika bekerja Islami, etika konsumsi Islami, pola investasi Islami dan pengelolaan harta Islami terhadap variabel Kesejahteraan Falah. Hasil ini berimplikasi dalam memberikan alternatif baru dalam pengukuran tingkat kesejahteraan masyarakat Muslim dan membuktikan soliditas konsep falah sebagai metode pengukur kesejahteraan dalam perspektif ekonomi Islam.
Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools Nanang Setiawan; Azwar Cholili
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023)
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.v12i2.20120

Abstract

This study investigates the potential of cultural values as anti-fraud strategies in Islamic schools, with a specific focus on institutions in Surabaya. Utilizing a qualitative case study approach, the research gathered data through direct observation and unstructured interviews with informants. The findings underscore the importance of five core cultural values: honesty, trust, mutual cooperation, mutual respect, and mutual care. The study concludes that the implementation of these values is crucial in fostering financial reporting accountability and reducing the risk of fraud within the school environment. These insights can benefit not only educational institutions but also other organizations by providing valuable guidance for developing internal anti-fraud programs based on the internalization of cultural values. By understanding how these values contribute to a trustworthy and ethical internal environment, institutions can proactively anticipate and minimize the potential for fraudulent activity.==============================================================================================================ABSTRAK – Nilai Budaya sebagai Strategi Anti Kecurangan: Kajian dari Sekolah Islam. Penelitian ini bertujuan untuk mengeksplorasi strategi pencegahan kecurangan melalui implementasi nilai-nilai budaya di Sekolah Islam di Surabaya. Penelitian ini bersifat kualitatif melalui metode studi kasus dengan data yang dikumpulkan secara observasi langsung di lokasi penelitian dan wawancara tidak terstruktur dengan sejumlah informan. Hasil kajian menunjukkan bahwa nilai-nilai budaya yang diimplementasikan di sekolah adalah: kejujuran, amanah, gotong royong, saling menghargai, dan saling peduli. Implementasi nilai-nilai budaya tersebut terbukti menjadi faktor utama dalam membentuk akuntabilitas pelaporan keuangan dan mencegah terjadinya kecurangan di lingkungan sekolah. Hasil ini dapat menjadi panduan tidak hanya bagi lembaga pendidikan tetapi juga berbagai organisasi lainnya dalam membangun program pencegahan kecurangan internal dengan internalisasi nilai-nilai budaya tersebut. Pemahaman akan pentingnya nilai-nilai tersebut berkontribusi terhadap meningkatnya kepercayaan dan terciptanya lingkungan internal yang beretos kerja baik sehingga dapat meminimalisir berbagai potensi kecurangan.

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