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Akhmad Jazuli Afandi
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Al-Muhasib: Journal of Islamic Accounting and Finance
Published by Universitas Islam Negeri Syekh Wasil Kediri
ISSN : -     EISSN : 27981649     DOI : 10.30762/almuhasib
Core Subject :
Focus Al-Muhasib: Journal of Islamic Accounting and Finance covers in detail a large number of topics related to Islamic Accounting, Islamic Finance, and Tax. Comprising the latest empirical studies, country-specific studies, policy evaluations of Islamic economics, and comparative international Islamic accounting, tax, and finance. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Al-Muhasib: Journal of Islamic Accounting and Finance is intended to communicate original research and current issues on the subject below: Islamic Accounting Engineering Islamic Banking System Islamic Capital and Commodity Market Islamic Corporate Finance Islamic Corporate Social Responsibility Islamic Financial Market Islamic Financial Planning Islamic Financial Strategi Islamic Financial Technology Islamic Insurance and re-Insurance Islamic Investment Strategy Islamic Micro and Rural Finance Islamic Social Fund and Crowdfunding Accounting in the Islamic Capital Market, and Investment Accounting in the Islamic Financial Institution Auditing Corporate Governance Financial Technology Public Sector Accounting Sustainability Reporting Taxation Zakah and Waqf Accounting
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Articles 7 Documents
 1 
Search results for , issue "vol. 2 no. 2 (2022)" : 7 Documents clear
An Application of Fintech for A Modern Islamic Financial Industry: Challenges and Practical Solutions Wan Hasanah Megat Ajib
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.238

Abstract

Fintech can be defined as a digital financial service by using sophisticated technologies through software systems. This paper aims to define Fintech in an understandable definition. This study also attempts to find out the challenges of Fintech application in the modern Islamic financial industry. Then, practical solutions are recommended in this paper to address the arising current challenges to ensure the maximization of Fintech usage in a modern Islamic financial industry. This paper relies on past literature, past studies, published reports, online news, and official website portals related to the topic. The qualitative method is used for this study by reviewing the collected past literature reviews to achieve the objective of the research. Hence, the findings revealed that there are 12 challenges of Fintech application encountered by the Islamic financial industry; ; (1) Regulation framework; (2) Human resources; (3) Sharia-compliant issue; (4) Security risk; (5) High competition from Fintech Firms; (6) Clients’ and Investors’ trust; (7) Adaptation of new Fintech tools; (8) Government support; (9) Lack of IT skills by the client; (10) Lack of technology and capital venture; (11) Islamic Financial Business Model and its management; and lastly (12) Penetration of international market. Next, practical solutions are suggested for every Fintech challenge to achieve the second research objective of this paper. The practical solutions are targeted to the national and global policymakers. This paper helps to improve Fintech usage in the Islamic financial industry with the latest sophisticated technologies to be able to sustain in the market while maintaining its reputation.
Persepsi Muslim Jabodetabek Mengenai Uang Elektronik (UNIK) terhadap Minat Menggunakan Aplikasi Unik Berbasis Server Raudhah Rohadatul Aisy; Yaser Taufik Syamlan
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.279

Abstract

Teknologi semakin berkembang seiring dengaan perkembangan zaman, inovasi tersebut sudah merambat kedalam perekonomian yakni dalam bidang keuangan. Namun dalam perkembangan ini tidak luput dari timbulnya risiko, cara menghadapinya dilakukan dengan cara yang berbeda tergantung pada persepsi setiap individu. Penelitian ini bertujuan untuk mengetahui pengaruh antara persepsi syariah, persepsi atribut produk, dan persepsi risiko terhadap minat menggunakan aplikasi uang elektronik berbasis server. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan menyebarkan kuesioner kepada responden. Populasi yang digunakan dalam penelitian ini sebanyak 27.025.316 orang dengan karakteristik masyarakat muslim pengguna aplikasi uang elektroni berbasis server. Sampel dalam penelitian ini berjumlah 400 responden dengan teknik pengambilan sampel berdasarkan cluster sampling. Dengan menggunakan path analysis hasil penelitian menunjukkan bahwa tingkat persepsi syariah berpengaruh negatif dan tidak signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Pengaruh persepsi atribut produk dan persepsi risiko berpengaruh positif dan signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Kemudian pengaruh persepsi syariah berpengaruh positif signifikan terhadap persepsi atribut produk dan persepsi risiko.
Upaya Pengentasan Pengangguran Anak Usia Produktif Melalui Program Rumah Gemilang Indonesia (RGI) Kelas Rekayasa Perangkat Lunak di LAZ Al-Azhar Surabaya Maulana Asegaf; Ach Faris Zubairi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.298

Abstract

This study discusses the efforts of LAZ Al-Azhar Surabaya in alleviating unemployment of productive age children through Software Engineering Classes Class (RPL). This study using a descriptive qualitative method that explains the effectiveness of the Software Engineering class program (RPL) at LAZ al-Azhar Surabaya. Data collected through interviews with the Head of LAZ Al-Azhar Surabaya, the head of the Software Engineering Class Program (RPL), and the beneficiaries of this program. Also collected form website, and brochures of LAZ Al-Azhar Surabaya. The the Software Engineering Class Program (RPL) has the goal of helping reduce unemployment and neglect of productive age from among the poor through computer training with the aim that after graduation they can get decent jobs. The number of beneficiaries of this program is spread throughout Indonesia. In East Java there are 26 beneficiaries from 2019-2021. Of the 26 beneficiaries, they have found jobs according to their fields. Even though some alumni have not found jobs, this program can still be said to be effective because previously the beneficiaries dropped out of school, and then with this program, the students could receive computer training for free. In the future LAZ  Al-Azhar Surabaya has to provide more intense assistance to the alumni beneficiaries so that the development of alumni can be monitored and find out what obstacles are experienced by alumni and have to increase the number of beneficiaries every year so that this program can be more widely felt by the community.   Keywords: Unemployment Alleviation, Software Engineering Class Program (RPL) and LAZ Al-Azhar Surabaya
Pengaruh Arus Kas, Profitabilitas dan Ukuran Perusahaan terhadap Dividend Pay-Out Ratio Toni Adhitya
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.307

Abstract

This study aims to determine the effect of cash position (CP), profitability (ROA), and company size on the dividend payout ratio (DPR) variable. The number of samples used was 26 companies which were always included in the LQ45 in 2015- 2019. Data analysis was performed using multiple linear regression tests. Based on the results of the data analysis, it can be concluded that the cash potential, profitability, and company size can partially influence the Dividend Payout Ratio (DPR). Simultaneously cash potential (CP), profitability (ROA), and company size influence the variable Dividend Payout Ratio (DPR) based on the calculated F value obtained at 3.751 with a P value of 0.004. The amount of influence exerted by the five variables is 20.7%. Penelitian ini bertujuan untuk mengetahui pengaruh cash position (CP), profitability (ROA), dan ukuran perusahaan terhadap variabel Dividend Payout Ratio (DPR). Jumlah sampel yang digunakan sebanyak 26 perusahaan yang selalu masuk dalam LQ45 pada tahun 2015 – 2019. Analisis data dilakukan dengan menggunakan uji regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa secara parsial cash potition, profitability dan ukuran perusahaan dapat memberikan pengaruh terhadap Deviden Payout Ratio (DPR). Secara simultan cash potition (CP), profitability (ROA), dan ukuran perusahaan pengaruh terhadap variabel Deviden Payout Ratio (DPR) berdasarkan nilai F hitung yang diperoleh yaitu sebesar 3,751 dengan nilai P value sebesar 0,004. Besarnya pengaruh yang diberikan oleh kelima variabel tersebut adalah sebesar 20,7%.
Implementasi Total Quality Manajemen pada Bank Syariah Indonesia KCP Gresik Menganti Af’idatul Maulidiyah; Dian Aprissa M; Fakhriyadi Ainiyah; Bakhrul Huda
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.313

Abstract

Total Quality Management (TQM) is a starting point for an approach that assists Islamic financial institutions in improving service quality and regulates how the management control methods used are compatible with the management of financial institutions. This article wants to answer how the TQM concept is at BSI KCP Gresik Menganti and how TQM is implemented in that place. This research is a type of empirical research that emphasizes data collection directly from practice. The approach used by us is a qualitative approach. The results of our study are that the TQM concept in the research location emphasizes 1) friendly, courteous, and friendly service; 2) innovation is an initiative that implements solutions and wants to create added value; 3) role models, as actions and motivations that are correct and appropriate to implement cultural values; 4) professionalism, namely competence and responsibility, as well as innovative work, and; 5) honest, discipline, and consistency. In practice, BSI KCP Gresik Menganti implements TQM in the services provided which are pretty good, and most importantly the services provided do not look at who comes from both a race and ethnic perspective, the customers who come with various obstacles to BSI KCP Gresik Menganti.
Kebijakan Restrukturisasi KSPPS BMT Peta Kediri dalam Penanganan Pembiayaan Bermasalah Sulistyowati
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.316

Abstract

This article will examine the KSPPS BMT Peta Kediri policy in dealing with problematic financing using restructuring policies, both before and during the Pandemic. Financial institutions, both banks, and non-banks that sell financing products must be prepared for risks. One of the risks that will arise is the risk of problematic financing. BMT Peta Kediri also faces this risk, so they develop a strategy for handling problematic financing through several policies, namely restructuring which includes rescheduling, reconditioning, and restructuring. This study will use a descriptive-analytical approach using sharia financing management parameters. The results of this study show that BMT Peta Kediri used a Rescheduling system in the form of PPJ (Schedule extension) before the pandemic, and used the JU Covid-19 (Covid-19 Reschedule) system during the pandemic. At the end of 2021, a Consultant Team was formed to assist the Account Officer's duties in dealing with members who had problems with financing. This policy can help ease the members, and successfully turn the collectibility from a previously less fluid status into a particular concern. Keywords: non-performing financing, sharia financing management, restructuring   Abstrak: Artikel ini akan mengkaji kebijakan KSPPS BMT Peta Kediri dalam menangani pembiayaan bermasalah dengan menggunakan kebijakan restrukturisasi, baik sebelum maupun selama Pandemi. Lembaga keuangan, baik bank, maupun non bank yang menjual produk pembiayaan harus siap menghadapi risiko. Salah satu risiko yang akan muncul adalah risiko pembiayaan bermasalah. BMT Peta Kediri juga menghadapi risiko ini sehingga mereka menyusun strategi penanganan pembiayaan bermasalah melalui beberapa kebijakan, yaitu restrukturisasi yang meliputi penjadwalan kembali (rescheduling), persyaratan kembali (reconditioning), dan penataan kembali (restructuring). Penelitian ini akan menggunakan pendekatan deskriptif-analitis dengan menggunakan parameter manajemen pembiayaan syariah. Hasil penelitian ini menunjukkan bahwa BMT Peta Kediri menggunakan sistem Rescheduling berupa PPJ (Perpanjangan Penjadwalan) sebelum pandemi, dan menggunakan sistem JU Covid-19 (Jadwal Ulang Covid-19) pada saat pandemi. Pada akhir tahun 2021, dibentuk Tim Konsultan untuk membantu tugas Account Officer dalam menangani anggota yang bermasalah dengan pembiayaan. Kebijakan ini dapat membantu meringankan para anggota, dan berhasil mengubah kolektibilitas dari yang tadinya kurang lancar menjadi perhatian khusus. Kata kunci: pembiayaan bermasalah, manajemen pembiayaan syariah, restrukturisasi
Value for Money (VfM) as a Tool for Evaluating Zakat Fund Management Effectiveness Novia Anggraeni Larasati; Ali Samsuri; Moch. Zainuddin; Arif Zunaidi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.1059

Abstract

This research aims to measure the efficiency and effectiveness of zakat fund management by BAZNAS Sidoarjo Regency using the value-for-money method for two years, namely 2021 and 2022. The research method used is qualitative with a descriptive approach. The measurement results show that the efficiency level in managing zakat funds in 2021 was 56%, which decreased to 46% in 2022. Despite the decline, during these two years, the efficiency level can be categorized as efficient. Meanwhile, the level of effectiveness in managing zakat funds reached 100% results in each program implemented, indicating a balanced level of effectiveness. In conclusion, BAZNAS Sidoarjo Regency has succeeded in maintaining an efficient level of efficiency in managing zakat funds, while the level of effectiveness remains balanced. This research contributes to understanding and improving the optimal management of zakat funds.

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