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ITQAN: Journal of Islamic Economics, Management, and Finance
Published by Yayasan Mitra Peduli Indonesia
ISSN : -     EISSN : 28100700     DOI : 10.57053
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ITQAN: Journal of Islamic Economics, Management, and Finance (E-ISSN: 2810-0700) is a scientific journal which focuses on the field of business. The scope of the journal is in the fields of Economics, Management, and Islamic Finance with sub-themes including Business Management, ZISWAF Management, Islamic Social Finance, Sharia Accounting, and related.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 56 Documents
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The Proposed Model for Successful Cash Waqf Management for Waqf Institutions in Indonesia Bahri, Efri Syamsul
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 1 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.054 KB) | DOI: 10.57053/itqan.v2i1.13

Abstract

The collection of cash waqf in Indonesia shows an increase. It is in line with the existence of an agency that explicitly handles waqf in Indonesia, namely the Indonesian Waqf Board (BWI). However, specific research that focuses on the successful management of cash waqf is still limited. This study aims to describe the determinants of the success of cash waqf management. Literature research data sourced from Google Scholar. Data collection using the publish or perish application. Data analysis used the preferred reporting items for systematic reviews and meta-analyses (PRISMA). The study results have identified five indicators of successful cash waqf management: regulation, nadzir, mauquf 'alaih, Islamic financial institutions, and management systems. In the end, this research has also produced a conceptual model that determines the success of cash waqf management. The Indonesian Waqf Board and community organizations that manage cash waqf can respond to the results of this study by increasing their contribution to the five success factors of cash waqf management
Critical Analysis of BAZNAS Financial Performance Ahmad , Muhammad Malik Sayyid; Mulyati, Sri; Maulidha, Erina
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 1 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.799 KB) | DOI: 10.57053/itqan.v2i1.14

Abstract

This study aims to analyze and find out the financial performance of the National Amil Zakat Agency (BAZNAS) during the period 2014 to 2018. The measurement of financial performance is carried out using financial ratio indicators published by the BAZNAS Strategic Study Center (PUSKAS). The financial ratios consist of components of activity, efficiency, amil funds, liquidity, and growth. The objects used in this research are the financial statements, and / or annual reports of BAZNAS. The results of this study indicate that in terms of activity, it can be said that one ratio is less effective, one ratio is quite effective, five effective ratios, one ratio is very effective, then two ratios are not good conditions, five ratios are good conditions, and three ratios are very good conditions. In terms of efficiency, one ratio can be said to be quite efficient and one ratio is inefficient. In terms of amil funds, three ratios can be said to be in bad condition. In terms of liquidity, one ratio can be said to be in bad condition, and one ratio in good condition. In terms of growth, it can be said that one ratio is out of tune, two ratios are in good condition, and two ratios are in very good condition. BAZNAS still has to maintain good performance, and continue to make changes and improvements even better on a performance that has not been good
A Fintech-Backed Effective Mosque-Funds Mobilization and Collection Framework in Uganda Hamzah, Namungo; Haji-Othman, Yusuf; Cheumar, Mohammadtahir
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 1 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.002 KB) | DOI: 10.57053/itqan.v2i1.15

Abstract

This paper's purpose is to explore the role financial technology (FinTech) plays in the effective finance mobilization and management in Mosques in Uganda. This paper looks into the concept of FinTech, its evolution, operation in Uganda and goes further to propose an effective framework through which it can contribution to the effective Mosque funds mobilization and management in Uganda. Financial technology, also known as FinTech, is sub-domain of information technology that is often used to underscore new technological systems that automate, speed up and effectively deliver transactions and financial information through specialized software and hardware built for specific purposes. This qualitative research aims to propose an effective FinTech-backed framework through which mosques can achieve higher funds (Zakat, Sadaqa etc.) collection margins as compared to the traditional methods.
Identification of Tax Allowance Policies and Mechanisms in Indonesia Marlina, Reni; Bahri, Efri Syamsul; Wibowo, Hendro; Wiharjo, Suyadi Murdi
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 1 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.923 KB) | DOI: 10.57053/itqan.v2i1.16

Abstract

The government issued a tax allowance policy to increase the amount of investment in Indonesia. This policy is given to Foreign Investors (PMA) and Domestic Investors (PMDN). This research aims to identify the policy and implementation mechanism of tax allowance in Indonesia. This research uses a qualitative method with a descriptive approach. First, the study found that the tax allowance policy is contained in article 31A, paragraph 21 of Law Number 7 of 1983 on Income Tax. Then, in Law Number 36 of 2008 on the Fourth Amendment to Law Number 7 of 1983 on Income Tax and Government Regulation Number 78 of 2019 on Income Tax Facilities for Capital Investment in Certain Fields of Business and/Or in Districts -Specific Areas. Furthermore, the tax allowance mechanism is regulated in the Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 Regarding the Implementation of Government Regulation Number 78 of 2019 Regarding Income Tax Facilities for Capital Investment in Certain Fields of Business and/or in Certain Districts.
Analysis of the Balanced Scorecard as a Tool in Setting Business Strategies at the Uli Motor Workshop Surayya, Laila
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 1 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.449 KB) | DOI: 10.57053/itqan.v2i1.17

Abstract

This research aims to compile a strategy based on the balanced scorecard at the Uli Motor Workshop. First, this research explains how the company's general strategy is determined through SWOT, which is then divided into four perspectives: the financial perspective, the customer perspective, the internal business process perspective and the learning growth perspective. Compiling this balanced scorecard begins by translating the company's vision, mission, long-term goals and strategic plans. Then, the strategic purpose of each perspective is formulated. Finally, it is continued with the cause-and-effect relationship between the perspectives and forms a map of the company's strategy as a whole.
Measuring the Effectiveness of Zakat Distribution at the National Board of Zakat of Bandung City Bahri, Efri Syamsul; Aslam, Mohd Mizan Mohammad; Wibowo, Hendro; Mubarok, Abdullah
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v2i2.23

Abstract

Zakat, collected by the National Board of Zakat (Baznas) of Bandung City, has practical value for the community's welfare. This study aims to measure the effectiveness of Zakat distribution in Baznas Bandung City. This research was conducted using quantitative methods. Data sourced from the Baznas Bandung City Financial Report for the 2017-2021 period. Distribution effectiveness measurement uses the allocation-to-collection ratio (ACR) approach. In addition, this study uses a descriptive approach. The results showed that the ACR value was 94 per cent. Thus, the level of effectiveness in the distribution of Baznas Bandung City is in the Highly Effective category. Therefore, Baznas Bandung City needs to optimize the distribution of Mustahiq Zakat, which covers five program areas: Education, Economy, Health, Da'wah, and Humanity.
Role and Responsibilities of the Sharia Supervisory Council (DPS) at Sharia People's Finance Bank (BPRS) in Depok City Tari, Listari Mauludimah; Habibah Qurrota A'iny; Ifaturochmah; Haritza Hikmatyar; Maisarah
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v2i2.19

Abstract

The aim of this study is to find out how the shariah compliance audit is carried out through the role of the sharia supervisory board (DPS) at PT. BPRS di kota depok.Descriptive qualitative research was used for this project. This study aims to reveal data from natural settings by using the researcher as a key instrument, rather than obtaining the findings through statistical procedures or other computational methods. Descriptive qualitative analysis using inductive method.The responsibility of DPS is not only to submit a report once a semester to Bank Indonesia, but also to be accountable for the nature of the BPRS. When the DPS states that the transaction is prohibited and not in accordance with sharia, the BPRS may not do so. This is the essence of the relationship between BPRS and DPS.The level of DPS credibility in terms of performance, independence, and competence determines the credibility of Islamic banks. The role and function of DPS in sharia internal supervision must be optimized. BI''s main responsibility as a regulator is to improve the external environment of DPS, namely by developing an efficient and effective sharia supervisory mechanism according to sharia.
The Effect of Liquidity and Financial Distress on Tax Aggressiveness with Firm Size as The Moderating Variable Maulida, Feriyana; Hasanah, Nuramalia; Sariwulan, Tuty
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v2i2.20

Abstract

Tax aggressiveness is an act of tax planning to minimize the tax expense both legally (tax avoidance) and illegally (tax evasion). This study aims to analyze the effect of liquidity and financial distress on tax aggressiveness with firm size as the moderating variable. The analysis used multiple linear regression (MLR) and moderate regression analysis (MRA). The population in this study is represented by state-owned enterprises (BUMN) and companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique of this study was using a purposive sampling technique. The results show that liquidity negatively and significantly affected tax aggressiveness. Financial distress had a positive and significant effect on tax aggressiveness. Firm size did not affect tax aggressiveness. Firm size can moderate the effect of liquidity on tax aggressiveness, and firm size cannot moderate the effect of financial distress on tax aggressiveness.
Considerations of the Malaysian Standards Council in Setting Quality Standards Malaysian Standards (MS 1900:2005) Halmahera, Adityas
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v2i2.25

Abstract

This study provides an overview of the Malaysian Standards Council's considerations in establishing the quality standard Malaysian Standard 1900 (MS 1900, p. 2005). MS 1900 is a structured system that helps organizations to provide products and services that suit customer requirements based on Sharia regulations and requirements. This system was launched in 2005 and aimed to complement the ISO 9001 standard concerning an Islamic perspective. To obtain this MS 1900, the organization must go through a process of quality audit and sharia audit. Various kinds of literature were reviewed, focusing on the Malaysian Quality Management Standard MS 1900:2005. This research found that the Sharia elements were synchronized into the existing ISO 9001 to establish the first Islamic quality management system, MS 1900:2005. MS 1900:2005 not only helps organizations improve their management systems but also enables organizations to implement management systems per Shariah and Islamic obligations. The proposed model should be followed by managers so that MS 1900:2005 can be implemented effectively.
The Role of the National Board of Zakat in Improving the Community's Economy Tartila, Muzayyana; Asmuni
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v2i2.26

Abstract

Public welfare is one aspect that must be considered by every country with various policies, but it is still not able to be implemented properly and effectively. The emergence of zakat institutions such as BAZNAS to optimize zakat funds so that they can minimize poverty and can improve the economy in society. In this case, Islam has obligated Muslims to pay zakat to achieve prosperity. The purpose of this study is to discuss the role of Zakat in improving the community's economy. This research method uses descriptive qualitative based on previous literature. The results of this study are that the role of the National Amil Zakat Agency (BAZNAS) has been carried out optimally from the collection process to distribution to the community by looking at the results from the past few years, but it is still not optimal.

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