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Jurnal Ekonomi Syariah Teori dan Terapan

JESTT
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Published by Universitas Airlangga

ISSN : 24071935 EISSN : 25021508 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.

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Search results for , issue "Vol. 9 No. 6 (2022): November-2022" : 13 Documents clear

Analysis of the Effect of Consumption Expenditure, Foreign Direct Investment, and Manufacturing Industry moderated by Labor force on Growth of Economy of OIC Countries during the Covid-19 Pandemic Maulidy Albar; Ririn Tri Ratnasari
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp787-799

ABSTRAK Pandemi COVID-19 menyebabkan pertumbuhan ekonomi global melambat. Pertumbuhan ekonomi yang dikuru melalui GDP suatu negara dipengaruhi oleh beberapa hal. OIC merupakan organisasi negara-negara muslim didunia dimana GDP mereka juga juga terdampak secara signifikan akibat pandemi COVID-19. Penelitian ini bertujuan untuk mengobservasi pertumbuhan ekonomi negara anggota OKI yang dipengaruhi oleh variabel Industri manufaktur, Penanaman Modal Asing, dan Total konsumsi yang di moderasi oleh tenaga kerja. Penelitian ini menggunakan jenis data panel. Data diambil dengan menggunakan metode purposive sampling. Penelitian ini menggunakan sampel 10 negara aggota OKI dalam rentan tahun 2018-2020. Studi ini menggunakan teknik Random Effect Model (REM) untuk melihat pengaruh hubungan variabel independen terhadap variabel dependen secara simultan maupun parsial. Hasil menunjukkan bahwa beberapa variable independen seperti total konsumsi dan Penanaman Modal Asing mampu memberikan pengaruh signifikan untuk pertumbuhan ekonomi tanpa harus dimoderasi oleh Tenaga Kerja. Sedangkan industri manufaktur ketika dimoderasi oleh tenaga kerja, justru memberikan pengaruh yang relevan kepada pertumbuhan ekonomi di beberapa negara anggota OKI saat masa pandemi Covid-19. Maka, saran kepada pemangku kepentingan diharapkan memberikan perhatian khusus terhadap sektor industri manufaktur yang sangat banyak menyerap tenaga kerja. Untuk penelitian selanjutnya, diharapkan mampu menambah jumlah sampel data jika topik yang diambil sama dengan penelitian ini karena sampel data terbatas hanya pada negara OKI dalam penelitian ini. Kata kunci: Covid-19, Pertumbuhan Ekonomi, Penanaman Modal Asing, Tenaga Kerja, OKI. ABSTRACT The COVID-19 pandemic has caused global economic growth to slow down. Economic growth measured through a country's GDP is influenced by several things. OIC is an organization of Muslim countries in the world where their GDP has also been significantly affected by the COVID-19 pandemic. This study aimed to observe the economic growth of OIC member countries which is influenced by the variables of the manufacturing industry, foreign investment, and total consumption which are moderated by labor. This research used panel data type. Data were taken using purposive sampling method. This study used a sample of 10 OIC member countries in the 2018-2020 vulnerable years. This study uses the Random Effect Model (REM) technique to see the effect of the relationship of the independent variable on the dependent variable simultaneously or partially. The results showed that several independent variables such as total consumption and foreign investment are able to have a significant influence on economic growth without having to be moderated by the labour force. Meanwhile, the manufacturing industry, when moderated by the labour force, actually has a relevant influence on economic growth in several OIC member countries during the Covid-19 pandemic. Therefore, suggestions to stakeholders are expected to pay special attention to the manufacturing industry sector which absorbs a lot of workers. For further research, it is expected to be able to increase the number of data samples if the topic taken is similar to this recent study because the data sample in this study is limited to only the OIC countries. Keywords: Covid-19, Economics Growth, Foreign Direct Investment, Labor Force, OIC. REFERENCES Almosabbeh, I. A., & Almoree, M. A. (2018). The relationship between manufacturing production and economic growth in the kingdom of Saudi Arabia. Journal of Economic Studies, 45(4), 674–690. https://doi.org/10.1108/JES-02-2017-0029 Anto, M., H. (2013). Introducing an Islamic human development index (i-hdi) to measure development in oic countries. 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(2022). The effect of education, income, unemployment, and poverty toward the Gini ratio in member of OIC countries. Daengku: Journal of Humanities and Social Sciences Innovation, 2(2), 181–191. Febriyanti, A. R., & Shofawati, A. (2020). Pengaruh variabel internal bank dan variabel makroekonomi terhadap kinerja keuangan (studi bank umum syariah di indonesia periode 2014-2018). Jurnal Ekonomi Syariah Teori Dan Terapan, 7(8), 1538. https://doi.org/10.20473/vol7iss20208pp1538-1551 Firano, Z., & Fatine, F. A. (2020). The covid-19: Macroeconomics scenario and role of containment in Morocco. one health, 10 (July), 100152. https://doi.org/10.1016/j.onehlt.2020.100152 Ghifara, A. S., Iman, A. N., Wardhana, A. K., Rusgianto, S., & Ratnasari, R. T. (2022). The effect of economic growth, government spending, and human development index toward inequality of income distribution in the metropolitan cities in Indonesia. Daengku: Journal of Humanities and Social Sciences Innovation, 2(4), 529–536. 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Labour, productivity and growth: an introductory essay. International Journal of Manpower, 31(7), 701–712. https://doi.org/10.1108/01437721011081554 Martanti, D. M., Magdalena, F., Ariska, N. P. D., Setiyawati, N., & Rumboirusi, W. C. B. (n.d.). Dampak pandemi covid-19 terhadap tenaga kerja formal di indonesia. Populasi, 28(2), 52–69. Maryati, S., Handra, H., & Muslim, I. (2021). Penyerapan tenaga kerja dan pertumbuhan ekonomi menuju era bonus demografi di sumatra barat labor absorption and economic growth towards the demographic bonus era in West Sumatra. Jurnal Ekonomi Dan Pembangunan Indonesia, 21(1), 95–107. Meilaniwati, H., & Tannia, T. (2021). Analisis pengaruh penanaman modal asing (PMA), penanaman modal dalam negeri (PMDN), trade openness (TO) dan inflasi terhadap pertumbuhan ekonomi di ASEAN-5 tahun 2009-2018. Business Management Journal, 17(1), 89–100. https://doi.org/10.30813/bmj.v17i1.2582 Pratiwi, A. C., Wardhana, A. K., & Rusgianto, S. (2022). Application of vector error correction model on macroeconomic variables toward changes in the composite stock price index. Daengku: Journal of Humanities and Social Sciences Innovation, 2(2), 219–229. Rahman, I., Ratnasari, R. T., & Wardhana, A. K. (2022). Effect of certificate of bank Indonesia sharia and Indonesian bank seven days repository rate to inflation ratio in Indonesia during covid-19 pandemic. Economic Education and Entrepreneurship Journal, 5(1), 157–174. Rashid, N. K. A., Sulaiman, N. F. C., Anang, Z., Possumah, B. T., Muhamad, S., Sa’at, N. H., Hasan, F. A., & Wahid, H. (2021). Survey dataset on the level of sustainable consumption of Malaysian households from the perspective of income and consumption expenditure. Data in Brief, 35, 106743. https://doi.org/10.1016/j.dib.2021.106743 Ridzuan, A. R., Khalid, M. W., Zarin, N. I., Ridzuan, A. R., Ismail, I., & Norizan, N. (2018). The impact of foreign direct investment, domestic investment, trade openness and population on economic growth: evidence from asean-5 countries. International Journal of Academic Research in Business and Social Sciences, 8(1), 128–143. https://doi.org/10.6007/ijarbss/v8-i1/3799 Setiawati. (2021). Analisis pengaruh kebijakan deviden terhadap nilai perusahaan pada perusahaan farmasi di BEI. Jurnal Inovasi Penelitian, 1(8), 1581–1590. Tesfay, Y. Y. (2016). Modified,l panel data regression model and its applications to the airline industry: modeling the load factor of europe north and europe mid atlantic flights. Journal of Traffic and Transportation Engineering (English Edition), 3(4), 283–295. https://doi.org/10.1016/j.jtte.2016.01.006 Usmadi. (2020). Pengujian persyaratan analisis (uji homogenitas dan uji normalitas). Inovasi Pendidikan, 7(1), 50–62. Wardhana, A. K. (2021a). the application of waqf and endowment fund based on the principles in the sharia maqashid pillar society. 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Determinants of Financial Inclusion Information Disclosure of Islamic Rural Banks in Indonesia Fuis Sukma Ayu; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp923-935

ABSTRAK Tujuan dari penelitian ini untuk mengetahui pengaruh dari adanya ukuran bank, umur bank, aktivitas sosial, dan probabilitas terhadap pengungkapan informasi inklusi keuangan di sektor perbankan pada bank pembiayaan rakyat syariah di Indonesia baik secara parsial maupun simultan. Model yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan metode kuantitaif, Aplikasi statistik yang digunakan program Eviews 12. Hasil Penelitian ini menggambarkan dalam parsial bahwa umur BPRS dan CRS memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan, sedangkan dalan ukuran BPRS memiliki pengaruh negative signifikan, kemudian ROA berpengaruh negatif tidak signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia. Namun, secara simultan ukuran BPRS, CRS, umur BPRS dan ROA memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia dalam periode 2016-2020. Adapun keterbatasan objek dalam penelitain hanya 32 dari 163 BPRS yang terdaftar di OJK. Penelitian ini diharapkan dapat menjadi evaluasi ataupun masukkan bagi regulator dan BPRS, jika pengungkapan informasi inklusi keuangan sebaiknya diterapkan secara transparan oleh seluruh BPRS, maka dapat meningkatkan reputasi dan kepercayaan dalan menggunakan layanan BPRS. Kata Kunci: ukuran bank, aktivitas sosial, umur bank, profitabilitas, pengungkapan informasi inklusi keuangan. ABSTRACT The purpose of this study was to determine the effect of the existence of bank size, bank age, social activity, and probability on the disclosure of financial inclusion information in the banking sector at Islamic Rural banks in Indonesia either partially or simultaneously. The model used in this study was panel data regression analysis with quantitative methods, statistical applications used by the author was the Eviews 12 program. The results of this study illustrate in partial terms that the age of IRB and CRS has a significant positive effect on disclosure of financial inclusion information, while the size of the IRB has a significant positive effect on the disclosure of financial inclusion information. significant negative, then ROA has no significant negative effect on the disclosure of financial inclusion information in Islamic Rural Banks in Indonesia. However, simultaneously the size of the IRB, CRS, the age of the IRB and ROA have a significant positive effect on the disclosure of financial inclusion information in Islamic Rural bank in Indonesia in the 2016-2020 period. As for the limitations of the object in the research, only 32 out of 163 IRB are registered with the Financial Service Authority. This research is expected to be an evaluation or input for regulators and IRB, if disclosure of financial inclusion information should be implemented transparently by all IRB, it can increase reputation and trust in using IRB services. Keywords: bank size, social activity, bank age, profitability, disclosure of financial inclusion information. REFERENCES Afrin, S., Haider, M.Z. & Islam, M.S. (2017). Impact of financial inclusion on technical efficiency of paddy farmers in Bangladesh. Agricultural Finance Review, 77(4), 484-505. https://doi.org/10.1108/AFR-06-2016-0058 Ali, M.M., Devi, A., Furqani, H. & Hamzah, H. (2020). Islamic financial inclusion determinants in Indonesia: an ANP approach. International Journal of Islamic and Middle Eastern Finance and Management, 13(4), 727-747. https://doi.org/10.1108/IMEFM-01-2019-0007 Alm El-Din, M.M., El-Awam, A.M., Ibrahim, F.M. & Hassanein, A. (2022). Voluntary disclosure and complexity of reporting in Egypt: The roles of profitability and earnings management. Journal of Applied Accounting Research, 23(2), 480-508. https://doi.org/10.1108/JAAR-09-2020-0186. Amari, M. & Anis, J. (2021). Exploring the impact of socio-demographic characteristics on financial inclusion: empirical evidence from Tunisia. International Journal of Social Economics, 48(9), 1331-1346. https://doi.org/10.1108/IJSE-08-2020-0527. Ascarya., Rahmawati, S., & Tanjung, H. (2016). Design and determine holistic financial inclusion index for baitul maal wat tamwil design and determine holistic financial inclusion index for baitul maal wat tamwil. Conference: 2nd International Conference on IPAFEM. Yogyakarta Babajide, A. A., Adegboye, F. B., & Omankhanlen, A. E. (2015). Financial Inclusion and Economic Growth in Nigeria. International Journal of Economics and Financial Issues, 5(3), 629–637. Bose, S., Saha, A., Khan, H. Z., & Islam, S. (2017). Non-financial disclosure and market-based firm performance: The initiation of financial inclusion. Journal of Contemporary Accounting & Economics, 13(3), 263–281. https://doi.org/10.1016/j.jcae.2017.09.006 Das, S. (2021). Pengungkapan informasi inklusi keuangan: Bukti empiris dari industri perbankan Bangladesh. Jurnal Global Bisnis, Ekonomi dan Manajemen, 11(1), 27-41. Fitriana, N. L., & Prastiwi, A. (2014). Faktor-faktor yang mempengaruhi luas pengungkapan sukarela dalam annual report. Diponegoro Journal of Accounting, 642-651. Griselda, I. A., Murhadi, WR., & Utami, M. (2020). Pengaruh tanggung jawab sosial perusahaan terhadap kinerja perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia & Malaysia 2014-2018. Jurnal Kewirausahaan & Bisnis, 1(1), 21-30. Haldar, P. K., Rahman, S. M. M., Mia, S., Ahmed, F., & Bashawir, A. (2016). Assessing the role of corporate social responsibility practices of commercial banks in enhancing financial inclusion: A study on banking sector in Bangladesh. International Journal of Economics and Financial Issues, 6(4), 1778–1783. Hossain, M., & Hammami, H. (2009). Advances in accounting, incorporating advances in international accounting voluntary disclosure in the annual reports of an emerging country: The case of Qatar. International Journal of Cardiology, 25(2), 255–265. https://doi.org/10.1016/j.adiac.2009.08.002 Jaya, I. G. N. M., & Sunengsih, N. (2009). Kajian analisis regresi dengan data panel. Prosiding Seminar Nasional Penelitian. Universitas Negeri Yogyakarta. Nur, M., & Priantinah, D. (2012). Analisis faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility di Indonesia (Studi empiris pada perusahaan berkategori high profile yang listing di Bursa Efek Indonesia). Nominal: Barometer Riset Akuntansi dan Manajemen, 1(2), 22-34. https://doi.org/10.21831/nominal.v1i2.996 Otoritas Jasa Keuangan. (2016). POJK Nomor 76/POJK.07/2016 tentang Peningkatan Literasi dan Inklusi Keuangan di Sektor Jasa Keuangan Bagi Konsumen dan/atau masyarakat. Rahmawati. (2020). Financial inclusion disclosure in Islamic microfinance: The case of baitul mal wa tamwil. In Enhancing Financial Inclusion through Islamic Finance, Volume 2 (pp. 137-160). Palgrave Macmillan. Ramzan, M., Amin, M., & Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Research in International Business and Finance, 55(August 2020). https://doi.org/10.1016/j.ribaf.2020.101314 Scaltrito, D. (2016). Voluntary disclosure in Italy: Firm-specific determinants an empirical analysis of Italian listed companies. EuroMed Journal of Business, 11(2), 272–303. https://doi.org/10.1108/EMJB-07-2015-0032 Sembiring, E. R. (2012). Pengaruh profitabilitas, leverage, struktur kepemilikan dan status perusahaan terhadap pengungkapan laporan keuangan pada perusahaan manufaktur di Indonesia. Diponegoro Journal of Accounting, 1(1), 238–247. Ullah, M.H. and Rahman, M.A. (2015), Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change. Journal of Financial Reporting and Accounting, 13(2), 200-225. https://doi.org/10.1108/JFRA-05-2013-0038 Vo, D.H., Tran, N.P., Hoang, H.T.-T. and Van, L.T.-H. (2022), Do corporate social responsibility and bank performance matter for financial inclusion in Vietnam?, Journal of Asia Business Studies, 16(4), 639-651. https://doi.org/10.1108/JABS-11-2020-0462

The Role of Islamic Family Financial Planning on Fishermen in Sidoarjo Regency Ratna Lukita Indriwati; Fatin Fadhilah Hasib
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp850-862

ABSTRAK Tujuan Penelitian ini adalah untuk menganalisis peran dari Perencanaan Keuangan Keluarga Islam pada Nelayan di Kabupaten Sidoarjo. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus deskriptif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Kemudian, validasi data dengan triangulasi data. Hasil Penelitian ini menjelaskan bahwa adanya peran dari Perencanaan Keuangan Keluarga Islami pada Nelayan di Kabupaten Sidoarjo dalam mewujudkan kesejahteraan dengan sampel 4 orang nelayan yang direkomendasikan oleh pihak Dinas Perikanan Kabupaten Sidoarjo. Konsep yang digunakan untuk meneliti yakni; Konsep Generasi Kekayaan, Konsep Pemurnian Kekayaan, Konsep Perlindungan Kekayaan, Konsep Akumulasi Kekayaan, dan Konsep Distribusi Kekayaan. Temuan dari Penelitian ini bahwa dari keempat informan nelayan memiliki lebih banyak aset daripada hutang selain itu juga keempat informan nelayan telah mempersiapkan kemungkinan-kemungkinan buruk yang akan terjadi dimasa datang. Sehingga dapat disimpulkan perencanaan keuangan keluarga memiliki peran penting yang dapat membantu seseorang tersebut dalam mewujudkan kesejahteraan. Hal ini dibuktikan dengan kemampuan mengakumulasi yang mana jumlah aset yang dimiliki lebih besar dari hutang, sehingga terdapat kebebasan keuangan pada seseorang tersebut. Kata Kunci: Perencanaan Keuangan Keluarga Islami, Nelayan, Kabupaten Sidoarjo. ABSTRACT This study aimed to analyze the role of Islamic family financial planning for fishermen in Sidoarjo district. This research used a qualitative approach with a descriptive case study method. Data were collected through observation, interviews and documentation. Then, the data was validated with data triangulation. The results of this study explained that Islamic Family Financial Planning played a role for Fishermen in Sidoarjo Regency in realizing prosperity. The study's sample was four fishermen recommended by the Fisheries Office of Sidoarjo Regency. The concept used to research namely; Wealth Generation Concept, Wealth Purification Concept, Wealth Protection Concept, Wealth Accumulation Concept, and Wealth Distribution Concept. The findings from this study were that the four fisherman informants have more assets than debt. In addition, the four fisherman informants have prepared for bad possibilities that will occur in the future. Thus, family financial planning has an important role that can help someone realize prosperity. This was evidenced by the ability to accumulate where the amount of assets owned is greater than debt so that that person has financial freedom. Keywords: Islamic Family Financial Planning, Fishermen, Sidoarjo Regency. REFERENCES Abdullah, A., & Junaina, M. (2013). Ethical values in Islamic planning. Jurnal Pengurusan, 38 (133 – 140). Adiba, E. M., & Shofawati, A. (2017). The role of middlemen and fisherman welfare in maqashid shariah. Journal of Islamic Economics Science, 1(1), 1-15. Agustianto, & Lutfi. (2010). Fiqih perencanaan keuangan syariah. Jakarta: Muda Mapan Publishing. Alkautsar, Z., & Hapsari. M. I. (2014). Implementasi pemahaman konsumsi Islam pada perilaku konsumen muslim. Jurnal Ekonomi Syariah Teori dan Terapan, 1(10), 736-754. https://doi.org/10.20473/vol1iss201410pp736-754 Amanda, F., Possumah, B. T., & Firdaus, A. (2018). Consumerism in personal finance: An Islamic wealth management approach. Al- Iqtishad: Journal of Islamic Economics, 325-340. DOI:10.15408/aiq.vl0i2.5518 Aulia. (2009). Perencanaan keuangan keluarga menciptakan surplus anggaran dalam keuangan keluarga anda. Yogyakarta: Cakrawala. Aulia, N., Yuliati, L, N., & Muflikhati, I. (2019). Kesejahteraan keuangan keluarga usia pension: Literasi keuangan, perencanaan keuangan hari tua, dan kepemilikan aset. Jurnal Ilmu Keluarga dan Konsumen, 12(1), 38-51. https://doi.org/10.24156/jikk.2019.12.1.38 Baidhowi, B., & Zaki, I. (2014). Implementasi konsumsi Islami pada pengajar pondok pesantren (Studi kasus pada pengajar pondok pesantren al aqobah kecamatan diwek kabupaten Jombang). Jurnal Ekonomi Syariah Teori dan Terapan, 1(9), 610-621. https://doi.org/10.20473/vol1iss20149pp610-621 Basah, S., & Tahir, P. R. (2019). Towards acceptance of Islamic wealth management. Journal of Islamic, Social, Economics and Development. DOI: 10.1108/JCM-01-2018-2514] BAZNAS. (2014). Syarat dan tata cara perhitungan zakat mal dan zakat fitrah serta pendayagunaan zakat untuk usaha produktif. Jakarta: BAZNAS. BPS. (2019). Jumlah produksi budidaya ikan menurut kabupaten/kota (ton). Jawa Timur: Badan Pusat Statistik. Finira, D. C., & Yuliati, L. (2013). Perencanaan keuangan keluarga dalam pembelian asuransi jiwa. Jurnal Ilmu Keluarga Dan Konsumen Bogor, 6(3), 180-189. http://dx.doi.org/10.24156/jikk.2013.6.3.180 IBFIM. (2016). Islamic financial planning and wealth management. Kuala Lumpur: IBFIM. Joko, A. (2012). Pola konsumsi, investasi dan proteksi sebagai indikator perencanaan keuangan keluarga (Studi pada masyarakat kabupaten Sidoarjo). Jurnal Media Mahardika, 10(2), 44-66. Lahsasna, A. (2017). Islamic financial planning for households. Wealth Purification, Elgar Online Chapter 15. DOI:10.4337/9781786439390.00024 Mumtahiyah. (2015). Implementasi profesi nelayan muslim dalam mewujudkan kesejahteraan perspektif maqashid syariah (studi kasus kabupaten jembrana bali). Tesis tidak dipublikasikan. Universitas Airlangga. Nurizal, I., & Antonio, M. S. (2012). The Islamic wealth management: An analysis from ibn sina’s perspective. Journal of Islamic Thought and Civilization, 2(1), 19-36. https://doi.org/10.32350/jitc.21 Peter, G. (2014). 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Turkish Journal of Islamic Economics, 8(Special Issue), 355-376. http://dx.doi.org/10.26414/A2380 Zulkifli, C. M., & Saripuddin, C. O. A. S. S. (2015). Concept of business ethics in Islam: Approach to the entrepreneur. Journal of Asian Business Strategy, 5(1), 13-18. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.13.18

Regional Sukuk Issuance Strategy for West Java Province Infrastructure Financing A. Jajang W. Mahri; Rais Muhamad Falah; Aas Nurasyiah
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp772-786

ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi masalah dan solusi yang menghambat penerbitan sukuk daerah untuk pembiayaan infrastruktur di Jawa Barat. Pendekatan pada penelitian ini menggunakan metode Analytical Hierarchy Process (AHP). Subjek penelitian ini berasal dari regulator, akademisi, dan praktisi di bidang sukuk sebanyak 7 orang. Hasil penelitian ini menemukan bahwa masalah terbesar belum diterbitkannya sukuk daerah di Jawa Barat adalah rendahnya pengetahuan masyarakat (investor) tentang sukuk daerah dan juga rendahnya kesiapan sumber daya manusia (SDM) pemerintah daerah. Hasil penelitian juga menemukan prioritas solusi yaitu melakukan sosialisasi dan promosi kepada masyarakat (investor) mengenai sukuk daerah, dengan strategi yang dapat dirumuskan sebagai berikut: 1) melakukan sosialisasi dan promosi kepada masyarakat (investor) mengenai sukuk daerah, 2) mengadakan pelatihan atau workshop tentang teknis penerapan, konsep, dan skema syariah sukuk, 3) membuat peraturan daerah khusus yang mengatur tentang penerbitan sukuk disesuaikan dengan otonomi daerah, 4) menyusun dan mengintegrasikan peraturan yang memadai dalam bentuk UU (undang-undang) khusus, yang menjadi payung untuk pelaksanaan sukuk daerah. Penelitian ini diharapkan dapat memberikan manfaat bagi para stakeholder untuk merumuskan strategi penerbitan sukuk daerah di Jawa Barat agar kedepannya pemanfaatan sukuk daerah di bidang infrastruktur lebih optimal, sehingga peran sukuk daerah dalam pembangunan daerah dapat tercapai. Kata Kunci: Sukuk Daerah, Pembiayaan Infrastruktur, Strategi Penerbitan Sukuk, Analytical Hierarchy Process. ABSTRACT The study aimed to identify problems hindering the issuance of provincial/regional sovereign sukuk (regional sukuk) for infrastructure financing in West Java province as well as solutions to it. The study employed an Analytical Hierarchy Process (AHP) method. The subjects of this study altogether were seven regulators, academicians, and practitioners of sukuk. The results showed that the biggest problem preventing the government of West Java province from issuing a regional sukuk was the low level of public knowledge (investors) on the sukuk and of readiness on the part of human resources (HR) of the provincial government. Therefore, the study found that a priority solution to the problem was the socialization and promotion of provincial sukuk to the community (investors). The further solutions were as follows: 1) socialization and promotion of community training, 2) technical implementation, concept, and schemes of sharia sukuk, 3) Issuance of a special provincial regulation on sukuk, and 4) compilation and integration of related regulations on sukuk in a special law on sovereign sukuk which serves as a legal basis for provincial sovereign sukuk. The study was expected to shed some light on relevant stakeholders in formulating strategies for the issuance of provincial sukuk in West Java province. This in turn will guarantee better utilization of the sukuk for infrastructure financing, exploiting its true potential and roles for better provincial development. Keywords: Regional Sukuk, Infrastructure Financing, Sukuk Issuance Strategy, Analytical Hierarchy Process. REFERENCES Al Ajlouni, A. T., & Al Habeeb, M. A. (2021). Municipal sukuk as a model for financing municipalities and public service institutions in Saudi Arabia. The Fifth International Conference of Faculty of Business on Roadmap for a Sustainable Development, February, 0–23. Aminy, M. H., & Hurriati, L. (2018). Perkembangan obligasi syariah (Sukuk) di Indonesia. Iqtishaduna, 8(2), 173–184. https://doi.org/10.20414/iqtishaduna.v8i2.694 Ascarya. (2005). Analytic Network Process (ANP): Pendekatan baru studi kualitatif. Pusat pendidikan dan studi kebanksentralan - Bank Indonesia. Baldric, S. (2017). Akuntansi sektor publik (Akuntansi keuangan pemerintah daerah berbasis akrual). UPP STIM YKPN. Baskoro, M. I., Andreswari, D., & Johar, A. (2021). Sistem pendukung keputusan untuk menentukan siswa berprestasi menggunakan metode analytical network process (ANP) berbasis web (Studi Kasus SMA Negeri 1 Bengkulu Utara). Rekursif: Jurnal Informatika, 9(1), 14–29. https://doi.org/10.33369/rekursif.v9i1.14984 Cakrawijaya, M., Riyant, B., & Nuroji. (2014). Evaluasi program pembangunan infrastruktur perdesaan di desa Wonokerto, Kecamatan Turi, Kabupaten Sleman. Jurnal Perencanaan Wilayah Dan Kota, 25(2), 137–156. https://doi.org/10.5614/jpwk.2015.25.2.4 Carunia, M. F. (2017). Kebijakan dan strategi peningkatan pendapatan asli daerah dalam pembangunan nasional. Yayasan Pustaka Obor Indonesia. Fadhilah, I. (2017). Sukuk dan potensinya dalam pembiayaan daerah. Retrieved from https://sikapiuangmu.ojk.go.id/FrontEnd/CMS/Article/10499 Fasa, M. I. (2016). Sukuk: Teori dan implementasi. Jurnal Studi Ekonomi dan Bisnis Islam, 1(1), 80–94. http://dx.doi.org/10.31332/lifalah.v1i1.476 Fauziah, S., & Nurwahidin. (2020). Pembiayaan infrastruktur dengan sukuk negara di Indonesia: Prosedur dan struktur. Jurnal Manajemen, Ekonomi Dan Akuntansi, 4(1), 257–270. https://doi.org/10.31955/mea.v4i1.233 Fitrianto. (2019). Sukuk dan pembangunan negara. At-Taradhi, 10(1), 71–87. https://dx.doi.org/10.18592/at-taradhi.v10i1.2644 Gorelick, J. (2018). 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(2019). Implementation of regional sukuk (Islamic bonds) as a solution for Regional economic development in Indonesia. Proceedings of AICS-Social Sciences, 19, 28–37. http://e-repository.unsyiah.ac.id/AICS-Social/article/view/16662 Kementerian Koordinator Bidang Perekonomian RI. (2021). Inovasi pembiayaan infrastruktur melalui pemanfaatan nilai di Indonesia. Retrieved from https://www.adb.org/sites/default/files/publication/702071/innovative-infrastructure-financing-indonesia-id.pdf Kennedy, P. P., Juliana, J., & Utami, S. A. (2020). Efektivitas penyaluran pembiayaan KPR syariah bersubsidi pada PT Bank BTN Syariah Cirebon. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan Dan Akuntansi, 12(2), 209–223. https://doi.org/10.35313/ekspansi.v12i2.2224 Khan, I. U. (2015). Islamic bonds (Ṣukūk) in Malaysia. Islam and Civilisational Renewal, 6(4), 489–508. https://doi.org/10.12816/0019217 Lahsasna, A., Hassan, M. K., & Ahmad, R. (2018). 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Sharia Audit and Shariah Compliance of Islamic Financial Institutions: A Bibliometric Analysis Fatimah Tuzzahroh; Sugiyarti Fatma Laela
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp815-833

ABSTRAK Penelitian ini bertujuan untuk memetakan penelitian-penelitian sebelumnya tentang audit syariah dan perannya dalam meningkatkan kepatuhan syariah di lembaga keuangan syariah (LKS). Penelitian ini juga menguraikan tantangan yang dihadapi oleh LKS dan solusi dalam mengimplementasikan audit syariah. Sebanyak 308 publikasi diperoleh dari database Google scholar, Emerald Insight, Research Gate, Crossref, Microsoft Academic and Pubmed yang diakses dengan perangkat lunak Publish or Perish (PoP) dalam kurun waktu 2008-2021. Studi ini menerapkan analisis bibliometrik menggunakan VOSviewer, yang mengubah metadata publikasi menjadi visualisasi sesuai dengan co-occurrence. Hasil penelitian ini menemukan bahwa audit syariah telah diterapkan di beberapa negara yang didominasi oleh Malaysia. Sebagian besar praktik audit syariah merupakan bagian dari fungsi audit internal. Audit syariah diidentifikasi sebagai mekanisme untuk memastikan kepatuhan syariah. Tantangan utama dalam pelaksanaan audit syariah antara lain: kurangnya kerangka dan standar audit syariah yang menyebabkan perselisihan di antara praktisi LKS, kurangnya auditor syariah yang berkualitas yang memiliki pengetahuan syariah yang memadai dan terlatih dengan baik, audit syariah dianggap menciptakan masalah inefisiensi. Peran komite tata kelola syariah dan dewan pengawas syariah direkomendasikan agar lebih optimal untuk memastikan efektivitas audit syariah. Penelitian ini memberikan pembahasan komprehensif tentang audit syariah, perannya dalam meningkatkan kepatuhan syariah, tantangan dan solusi yang ditawarkan belajar dari berbagai negara. Kata Kunci: Audit syariah, kepatuhan syariah, lembaga keuangan syariah, bibliometrik. ABSTRACT This study aimed to map out previous studies on sharia auditing and its role in improving sharia compliance in Islamic financial institutions (IFIs). It also outlined the challenges faced by IFIs and solutions in implementing shariah audit. A total of 308 publications were obtained from the Google scholar database, Emerald Insight, Research Gate, Crossref, Microsoft Academic and Pubmed which were accessed using the Publish or Perish (PoP) software in the 2008-2021 period. This study finds that sharia audits have been implemented in several countries, dominated by Malaysia. Most shariah audit practices are part from internal audit function of IFIs. Sharia audit is identified as a mechanism to assure shariah compliance. The main challenges in implementing sharia audit include: a lack of framework and standard of shariah audit that led to dispute among IFIs practitioners, a lack of qualified shariah auditors who have an adequate shariah knowledge and well trained , shariah audit identifed creating an efficiency issue. The role of the shariah governance committee and the shariah supervisory board may be optimized to ensure the effectiveness of shariah audit. This study provides a comprehensive discussion of shariah audit, its role in improving shariah compliance, challenges, and solutions offered learned from various countries. Keywords: Sharia audit, sharia compliance, Islamic financial institution, bibliometric. REFERENCES Abd Rahman, N., & Mastuki, N. (2019). Internal Shariah audit change: A conceptual paper. Journal of Muwafaqat, 2(April), 45–59. Abdul Rahman, A. R. (2010). Shari’ah audit for Islamic financial services: The needs and challenges. The Journal of Muamalat and Islamic Finance Research, 7(1), 133–145. Akbar, T., Mardian, S., & Anwar, S. (2015). Mengurai permasalahan audit syariah dengan analytical network process (ANP). Jurnal Akuntansi Dan Keuangan Islam, 2(2), 101–123. https://doi.org/10.35836/jakis.v3i2.32 Alahmadi, H. A., Hassan, A. F. S., Karbhari, Y., & Nahar, H. S. (2017). Unravelling shariah audit practice in Saudi Islamic Banks. International Journal of Economic Research, 14(15), 255–269. Alam, T., Aziz, H. A. A., & Iqbal, M. (2020). The current practice of IFI Shariah audit and what it ought to be evidence from Pakistan. Sci.Int, 32(4), 497–500. Alam, T., & Hassan, T. (2017). Competency of Shariah Auditors: Issues and Challenges in Pakistan. Journal of Internet Banking and Commerce, 22(2), 1-11. Algabry, L., Alhabshi, S. M., Soualhi, Y., & Othman, A. H. A. (2020). Assessing the effectiveness of internal Sharīʿah audit structure and its practices in Islamic financial institutions: A case study of Islamic banks in Yemen. Asian Journal of Accounting Research, 6(1), 2–22. https://doi.org/10.1108/AJAR-04-2019-0025 Ali, A., Ahmi, A., & Wan Ahmad, W. N. (2018). The current state of the internal audit research: A bibliometric analysis. Proceedings of the 5th International Conference on Accounting Studies (ICAS 2018), October, 108–113. Ali, N. A. M., Mohamed, Z. M., & Shahimi, S. (2015). Competency of shariah auditors in Malaysia: Issues and challenges. Journal of Islamic Finance, 4(1), 22–30. https://doi.org/10.12816/0024798 Alzeban, A. (2020). Internal audit as an antecedent of economic growth. Journal of Economic Studies, 48(7), 1267-1283. https://doi.org/10.1108/JES-08-2019-0350 Amir Husin, M. N., Zakaria, M. Z., Salleh, A. Z., Mochammad Sahid, M., Abdullah Saidi, H. ’Azeemi, Ab Rahman, M. F., Ab. Aziz, M. R., & Ab. Jalil, M. A. (2019). Ratification of shariah non-compliance issues: Solutions and its implementation in Islamic financial institutions-With Specific reference to tawarruq-based products and services. Graduate International Conference, Pascasarjana IAIN Bukittinggi, Sumatra Barat, November, 1–13. Antonio, M. S. (2001). Bank syariah dari teori ke praktek. Jakarta: Gema Insani. Antonio, M. S., Laela, S. F., & Jazil, T. (2020). Abu Zahrah’S maqasid sharia model as a performance measurement system. Jurnal Akuntansi Multiparadigma, 11(3), 519–541. https://doi.org/10.21776/ub.jamal.2020.11.3.30 Aprillianto, B., Roziq, A., Agustini, A. T., Sayekti, Y., & Jember, U. (2017). Praktik audit syariah dalam perspektif internasional. Prosiding Seminar Nasional Ekonomi dan Bisnis (SNAPER_EBIS 2017), 169-178. Arwani, A. (2018). Issues and challenges of shariah auditing in Islamic financial institutions and corporate governance compliance. Media Riset Akuntansi, Auditing & Informasi, 18(2), 169–186. https://doi.org/10.25105/mraai.v18i2.3008 Auda, J. (2008). Maqasid al syariah as philosophy of Islamic law. The international institute of Islamic thought. Baehaqi, A., & Suyanto, S. (2019). Audit internal lembaga keuangan syariah dalam perpektif al-hisbah. Jurnal Riset Keuangan Dan Akuntansi, 4(2), 15–24. https://doi.org/10.25134/jrka.v4i2.1694 Behrend, J., & Eulerich, M. (2018). Exploring the scientific landscape of internal audit research: A bibliometric analysis. 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Determination of the Intention of MSMEs Owners Using Sharia Cooperatives in Improving Indonesian Islamic Economic Empowerment Muhammad Alfarizi; Ngatindriatun
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp834-849

ABSTRAK Penurunan profit bisnis kecil akibat implikasi ekonomi pasca pandemi COVID-19. Persoalan struktur permodalan menjadi kendala dalam mempertahankan dan meningkatkan usahanya secara terus menerus seiring kerubahan zaman. Koperasi Syariah sebagai salah satu lembaga keuangan Islam yang keislaman lebih dekat secara eksistensi maupun teritorial dengan masyarakat tingkat bawah sehingga menjadi alternatif pengembangan usaha masyarakat secara syariah sesuai persyaratan yang diberikan. Studi ini bertujuan untuk untuk menganalisis pengaruh literasi keuangan syariah dalam sikap, pengaruh sosial dan self-efficacy terhadap perilaku pemanfaatan produk koperasi syariah di Indonesia. Studi kuantitatif survey online dengan melibatkan 280 calon anggota koperasi syariah yang membutuhkan pembiayaan dan merupakan pemilik UMKM dijalankan dengan teknik analisis SEM PLS. Hasil studi menunjukkan pengaruh literasi keuangan terhadap sikap, pengaruh sosial dan self-efficacy lalu dilanjutkan arah jalur dukungan hipotesis terhadap niat untuk memilih Koperasi Syariah sebagai solusi kebutuhan finansial UMKM ditemukan. Strategi manajerial khususnya pemasaran dikembangkan dengan mempertimbangkan efek sikap positif, pengaruh sosial dan efikasi diri calon anggota sebagai pemilik bisnis atau produk keuangan syariah yang akan mereka tawarkan kepada pelanggan mereka akan berkontribusi pada pertumbuhan sektor UMKM khususnya UMKM Generasi Millenial dan UMKM Hijau di Indonesia melalui upaya promosi dan kerjasama. Kata Kunci: ASE Model, Ekonomi Islam, Koperasi Syariah, Pemberdayaan, UMKM. ABSTRACT The decline in small business profits due to the post-COVID-19 pandemic economy. The issue of capital structure is an obstacle in maintaining and increasing development continuously in line with the changing times. Sharia cooperatives as one of the Islamic financial institutions are closer in existence and territorially to the lower level of society so that they become an alternative for community business development in accordance with the requirements given. This study aims to analyze the effect of Islamic financial literacy on attitudes, social influence and self-efficacy on the application of Islamic cooperative products in Indonesia. Quantitative study of online surveys involving 280 prospective members of Islamic cooperatives who need financing and are MSME owners carried out with the PLS SEM analysis technique. The results of the study show the effect of financial literacy on attitudes, social influence and self-efficacy, then choosing the direction of hypothesis support for the intention to find Islamic Cooperatives as a solution to the financial needs of MSMEs. Managerial strategies especially marketing that are developed taking into account the effects of positive attitudes, social influence and self-efficacy of prospective members as owners or Islamic financial products that they will offer to their customers will increase the growth of the MSME sector, especially Millennial Generation MSMEs and Green MSMEs in Indonesia through promotional efforts and cooperation. Keywords: ASE Model, Islamic Economics, Sharia Cooperatives, Empowerment, MSMEs. REFERENCES Abourrig, A. (2021). Social influence in predicting Islamic banking acceptance: Evidence from Morocco. International Journal of Accounting, Finance, Auditing, 2(2), 42–56. https://doi.org/10.5281/zenodo.4641472 Ajzen, I. (1991a). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T Ajzen, I. (1991b). The theory of planned behavior. 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Zakat and Income Inequality in Indonesia: Panel Data Analysis in 34 Provinces Nurrizka Puji Lestari; Ilmiawan Auwalin
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp898-912

ABSTRAK Tujuan utama dari makalah ini untuk menguji secara empiris pengaruh zakat, Produk Domestik Regional Bruto (PDRB) perkapita, Upah Minimum Regional/Provinsi (UMP), dan inflasi terhadap tingkat gini rasio di 34 provinsi di Indonesia selama tahun 2018-2020. Temuan penelitian ini menunjukkan bahwa distribusi zakat yang diproksikan dengan Indeks Kesejahteraan BAZNAS serta tingkat inflasi secara statistik tidak berpengaruh signifikan terhadap tingkat ketimpangan pendapatan di Indonesia. Sementara itu, tingkat PDRB perkapita dan UMP memiliki arah hubungan negatif dan berpengaruh signifikan secara statistik terhadap tingkat ketimpangan pendapatan di Indonesia. Penelitian ini memberikan rekomendasi kepada pengelola zakat untuk menciptakan dan mengembangkan program zakat yang mampu memberdayakan perekonomian mustahik sehingga mampu mengurangi tingkat kesenjangan pendapatan dalam masyarakat. Selain itu, seluruh pemangku kepentingan (stakeholders) harus bersinergi dalam upaya meningkatkan realisasi pengumpulan dana zakat di lembaga dengan melalui peningkatan literasi dan kesadaran masyarakat guna mengoptimalisasikan peran zakat dalam peningkatan kesejahteraan masyarakat. Kata kunci: Indeks Kesejahteraan BAZNAS, Ketimpangan Pendapatan, Makroekonomi, Zakat. ABSTRACT The main objective of this paper was to empirically examine the effect of zakat, Gross Regional Domestic Product (GRDP) percapita, Regional/Provincial Minimum Wage, and inflation on the gini ratio in 34 provinces in Indonesia during 2018-2020. The findings of this study indicate that the distribution of zakat, which is proxied by the BAZNAS Welfare Index, and the inflation rate has no statistically significant effect on the level of income inequality in Indonesia. Meanwhile, GRDP per capita and Regional/Provincial Minimum Wage levels have a negative and statistically significant relationship to the level of income inequality in Indonesia. In order to lessen the degree of income inequality in society, this study offers recommendations to zakat managers on how to design and develop zakat programs that can strengthen the mustahik's economy. In addition, all stakeholders must work together in an effort to increase the realization of zakat fund collection in institutions by increasing literacy and public awareness in order to maximize the contribution of zakat to raising the welfare of mankind. Keywords: Baznas Welfare Index, Income Inequality, Macroeconomics, Zakat. REFERENCES Abdelbaki, D. H. H. (2013). The impact of zakat on poverty and income inequality in Bahrain. Review of Integrative Business & Economics Reseacrh, 2(1), 133–154. Afandi, A., Rantung, V. P., & Marashdeh, H. (2017). Determinants of income inequality. 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Determinant Model of Decision to Use the Online Donation Platform: Technology Acceptance Model and Theory of Planned Behavior Approach Yusuf Sufyan; Fuad Mas'ud
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp884-897

ABSTRAK Strategi penghimpunan shadaqah di era modern harus menyesuaikan dengan kemajuan teknologi dan preferensi generasi milenial. Kitabisa.com merupakan platform donasi berbasis online yang terus mengalami pertumbuhan pengumpulan donasi dan banyak digunakan masyarakat muslim milenial. Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi keputusan penggunaan platform kitabisa.com melalui pendekatan Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB). Penelitian ini menggunakan teknik sampling purposive sampling. Proses pengkolektifan data dilakukan melalui pengisian kuesioner oleh 270 responden, dimana responden merupakan masyarakat muslim milenial yang pernah menggunakan platform kitabisa.com. Penelitian ini dianalisis dengan menggunakan Structural Equation Modelling (SEM) melalui aplikasi SmartPLS versi 3.0. Hasil analisis memperlihatkan bahwa variabel yang diadopsi dari TPB yaitu Perceived Behavioral Control (PBC), variabel sikap dan norma subjektif berpengaruh secara positif serta signifikan terhadap minat penggunaan platform kitabisa.com. Variabel yang diadopsi dari TAM yaitu Perceived ease of use memiliki pengaruh positif dan signifikan, sedangkan Perceived usefulness tidak berpengaruh terhadap minat penggunaan platform kitabisa.com. Kemudian, minat menggunakan platform kitabisa.com memiliki pengaruh positif serta signifikan terhadap keputusan penggunaan platform kitabisa.com. Implikasi dari penelitian ini adalah agar lembaga penghimpun sedekah online memiliki evaluasi atau penilaian untuk memperbaiki dan mengembangkan platform sedekah berbasis online bagi masyarakat muslim milenial maupun masyarakat secara umum yang akan melakukan sedekah secara online. Kata Kunci: Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), Minat Penggunaan, Keputusan Penggunaan. ABSTRACT The strategy of collecting shadaqah (almsgiving) must be aligned with technological developments and millennial societies. Kitabisa.com is an online shadaqah platform that continues to grow in collecting shadaqahs and is widely used by the millennial Muslim society. The purpose of this research was to analyze the factors that influence the use behavior of kitabisa.com with the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) approaches. The sampling technique in this study was taken using purposive sampling. The data collection process was carried out through filling out questionnaires by 270 respondents, of which the respondents were millennial who had used the Kitabisa.com platform. The analytical technique used is Structural Equation Modeling (SEM) using the SmartPLS version 3.0 application. The results of the analysis show that the variables adopted from TPB, namely Perceived Behavioral Control (PBC), attitudes towards use and subjective norms have a positive and significant influence on intention to use the kitabisa.com platform. While the variables adopted from TAM, Perceived ease of use has a positive and significant effect, while Perceived usefulness has no influence on intention to use the kitabisa.com platform. Then, intention to use the kitabisa.com platform has a positive and significant impact on the use behavior the kitabisa.com platform. The implication of this research is that online shadaqah collecting institutions have an evaluation or assessment to improve and develop an online-based shadaqah platform for millennial Muslim communities and the general public who will do shadaqah online. Keywords: Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), Intention to Use, Behavior of use. REFERENCES Abdullah, P. M. (2015). 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Corporate Social Responsibility Disclosure Analysis with Social Performance Indicators in Sharia Banking in Indonesia Widya Arga Putri; Darwanto
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp874-883

ABSTRAK Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan Corporate Social Responsibility (CSR) perbankan syariah periode 2018-2020 dengan menggunakan indeks Social Performance Indicators (SPI). Indeks SPI memiliki kerangka kerja yang lebih luas dengan menambahkan aspek religiositas sebagai indikator penilaian. Penelitian ini bersifat deskriptif kualitatif-kuantitatif menggunakan metode analisis isi yang dikombinasikan dengan sistem pembobotan dan pemeringkatan menggunakan skala RDAP. Data pada penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan setiap perbankan syariah. Sampel penelitian ini terdiri dari Bank Aceh Syariah, Bank NTB Syariah, Bank Mega Syariah, BTPN Syariah, BCA Syariah, BNI Syariah, dan Bank Syariah Mandiri. Penelitian ini menggunakan enam indikator yang terdiri dari Religiositas, Lingkungan, Masyarakat, Tata Kelola, Karyawan, dan Klien. Hasil penelitian ini menunjukkan bahwa Tata Kelola adalah dimensi yang paling banyak diungkapkan oleh perbankan syariah dengan skor 95,8%, sedangkan dimensi Klien memperoleh skor paling rendah yakni sebesar 53,4%. Pengungkapan CSR dengan indeks SPI perbankan syariah selama periode 2018-2020 secara keseluruhan memperoleh predikat proaktif dari skala RDAP dengan skor sebesar 85,6%. Penelitian ini membuktikan bahwa indikator yang digunakan indeks SPI telah mencakup hal-hal yang dibutuhkan perbankan syariah untuk menilai kinerja tanggung jawab sosialnya. Perbankan syariah diharapkan dapat memberikan kontribusi lebih pada dimensi klien di samping menjaga konsistensi tanggung jawab sosial pada dimensi lainnya. Kata Kunci: Corporate Social Responsibility, Social Performance Indicators, Pengungkapan, Pemeringkatan. ABSTRACT This study aimed to analyze the disclosure of Corporate Social Responsibility (CSR) of Islamic banking for the 2018-2020 period using the Social Performance Indicators (SPI) index. The SPI index has a broader framework by adding aspects of religiosity as an assessment indicator. This was a descriptive qualitative-quantitative research. It used the content analysis method combined with a weighting and ranking system which used the RDAP scale. The data in this study used secondary data obtained from the annual report of each Islamic banking. The sample of this research consisted of Bank Aceh Syariah, Bank NTB Syariah, Bank Mega Syariah, BTPN Syariah, BCA Syariah, BNI Syariah, and Bank Syariah Mandiri. This study used six indicators consisting of Religiosity, Environment, Society, Governance, Employees, and Clients. The results of this study indicate that Governance is the dimension most widely disclosed by Islamic banking with a score of 95.8%, while the Client dimension obtained the lowest score of 53.4%. CSR disclosure with the Islamic banking SPI index during the 2018-2020 period as a whole received a proactive predicate from the RDAP scale with a score of 85.6%. This research proves that the indicators used by the SPI index have covered the things that Islamic banks need to assess their social responsibility performance. Islamic banking is expected to contribute more to the client dimension while maintaining consistency in social responsibility in other dimensions. Keywords: Corporate Social Responsibility, Social Performance Indicators, Disclosure, Ranking. REFERENCES Amran, A., Fauzi, H., Purwanto, Y., Darus, F., Yusoff, H., Zain, M.M., Naim, D.M.A. & Nejati, M. (2017). Social responsibility disclosure in Islamic banks: A comparative study of Indonesia and Malaysia. 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Window Dressing Detection in the Energy Sector Industry Listed on the Indonesian Sharia Stock Index Tia Novi Yanti; Dahruji
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp800-814

ABSTRAK Penelitian ini mempunyai tujuan yaitu ingin menganalisis apakah terdapat indikasi window dressing dalam laporan keuangan dilihat dari nilai cash holding, financial leverage dan nilai perusahaan pada sektor energi yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) Bursa Efek Indonesia selama periode 2017-2020. Metode penelitian yang diterapkan yakni uji Beda t-test menggunakan uji Mann Whitney. Sampel yang dipakai ada 22 perusahaan sektor energi di ISSI BEI untuk rentang waktu 2017 triwulan pertama sampai 2020 triwulan keempat. Berdasarkan hasil analisa dalam riset ini membuktikan kalau tidak ada perbedaan nilai cash holding, financial leverage serta nilai perusahaan pada triwulan IV terhadap nilai dalam triwulan I, triwuulan II serta triwulan III. Hal ini mengidentifikasi bahwa perusahaan tidak mengindikasikan gejala window dressing. Sehingga dapat ditarik kesimpulan bahwa beberapa perusahaan di sektor energi yang tertera di ISSI BEI pada tahun 2017 hingga 2020 tidak terindikasi melaksanakan praktik window dressing. Hal ini dapat digunakan sebagai dokumen evaluasi bagi perusahaan di sektor energi untuk lebih meningkatkan operasional mereka. Untuk menghindari adanya indikasi window dressing, perusahaan energi yang terdaftar di ISSI BEI harus memprioritaskan upaya strategis dalam meningkatkan kinerja keuangan perusahaan sehingga cash holding, financial leverage, dan nilai perusahaan dapat mencerminkan situasi perusahaan. Kata kunci: window dressing, cash holding, financial leverage, nilai perusahaan. ABSTRACT This study aimed to analyze whether there are indications of window dressing in financial statements seen from the value of cash holding, financial leverage and company value in the energy sector listed on the Indonesian Sharia Stock Index (ISSI) of the Indonesia Stock Exchange (IDX) during the 2017-2020 period. The research method applied was the Different t-test using the Mann Whitney test. The sample used is 22 energy sector companies on the ISSI IDX for the period of 2017 first quarter to 2020 fourth quarter. Based on the results of the analysis, it proves that there is no difference in the value of cash holding, financial leverage and the value of the company in the 4th quarter of the value in the 1st, 2nd and 3rd quarters. This indicates that the company has no indication of window dressing symptoms. So it can be concluded that several companies in the energy sector listed on the ISSI IDX in 2017 to 2020 are not indicated to carry out window dressing practices. It can be used as an evaluation document for companies in the energy sector to further improve their operations. To avoid any indication of window dressing, energy companies listed on the ISSI IDX must prioritize strategic efforts in improving the company's financial performance so that cash holding, financial leverage, and company value can reflect the company's situation. Keywords: window dressing, cash holding, financial leverage, firm value. REFERENCES Alandari, T. rohmadoni. (2016). Analisis window dressing pada reksa dana saham perusahaan sekuritas Indonesia tahun 2010-2015. 1–8. Skrupsi tidak dipublikasikan. Universitas Jember. Alteza, M. (2007). Efek hari perdagangan terhadap return saham: suatu telaah atas anomali pasar efisien. Jurnal Ilmu Manajemen, 3(1), 31–42. Aprillia, S. V. (2016). Analisis window dressing pada perusahaan BUMN yang terdaftar di bursa efek Indonesia Periode 2012-2014. Doctoral dissertation. STIE Perbanas Surabaya. BBPT. (2022). 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