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Penelitian

Tanggal Publikasi: 1 Nov 2017

Green Attitude Awareness Towards Performance of Quality Solid Waste Collection Services

The aim of the research is to provide an overview of green attitudes elements of local people towards Municipal Solid Waste Collection (MSWC) performance in the city of Manjung and Kerian Town Area in Perak, Malaysia. The main current challenges were discussed with focus on MSWC performance and public awareness on green attitude. The secondary data for this study were gathered from literature studies and in-depth interviews with stakeholders for MSWC in Manjung and Kerian Town Area. This paper investigates the relationship between level of MSWC performance and the awareness on green attitudes from the perspective of local people knowledge among 630 respondents. The results show that the MSWC performance is facing many challenges and there is a lack of awareness among respondents regarding to green attitudes. Besides that, the result shows that there are significant relationship between MSWC performance and the awareness on green attitude among respondents. It is quite clear that green attitude awareness can contribute to the high quality of solid waste collection performance. All parties must be involved in green activities in order to protect our environment. Meanwhile, local municipal need pay more attention on solid waste collection to increase environment protection.

Penelitian

Tanggal Publikasi: 30 Okt 2017

External business environment and SMEs investment in the ghanaian oil and gas sector

There is no scintilla of doubt that integrating SMEs into the high value Oil and Gas Sector would have both immediate and long-term effects on the socio-economic development of Ghana particularly Job creation and Gross Domestic Product (GDP) growth.This study examines the impact of external business environment on SMEs willingness to invest in the Ghanaian oil and Gas Sector. Using binomial logistic regression analysis we analyze primary data from 245 SMEs from Ghana. The study finds that SMEs that have readily access to finance, reliable electrical supply, required technical qualification, no competition from foreign companies, well informed on Oil and Gas investment opportunity are more likely to invest in Ghanaian oil and gas sector.We also find that corruption perception, political stability and training support in capacity building have no significant influence on SMEs willingness to invest. We suggest that future studies should cover internal firm factors, perceived barriers as well as macro level factors.Also the study is limited to Ghanaian SMEs, future researchers may replicate this study in other oil producing countries in Africa including; Nigeria, Uganda, Angola and South Africa.

Penelitian

Tanggal Publikasi: 2 Okt 2017

ANALISIS EMPIRIS PENGARUH EFEKTIFITAS KOMITE AUDIT, EFEKTIFITAS INTERNAL AUDIT, WHISTLEBLOWING SYSTEM, PENGUNGKAPAN KECURANGAN DAN REAKSI PASAR

This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing system affected fraud disclosure, and (4) whether fraud disclosure affected market reaction. This research was analyzed using Structural Equation Modeling SEM with PLS model. The samples were 57 companies that listed on the IDX  in year 2014. Results of the study were summarized as follow:  (1) The effectivenes of audit committee had negative significant effect on whistleblowing system, (2) The effectiveness of internal audit did not have effect on whistleblowing system, (3) whistleblowing system did not have effect on fraud disclosure, and (4)  fraud disclosure had negative significant effect on stock market reaction. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system, hence the number of fraud will decrease.

Penelitian

Tanggal Publikasi: 1 Okt 2017

Implementation of Performance Management on Bank Syariah Mandiri

The success of an organization in achieving its vision and mission depends on the quality of its human resources. Organizational management is essentially a process of human resource management because all organizations must operate through human resources. The quality of human resources is reflected in its performance within the company. Employee performance as a human resource is measured in a formal system called performance appraisal. Performance management is applied to achieve the company's vision and mission through employee competence and performance that match the values contained within the company. The targets of each work unit based on the balance scorecard set by the Directorate. The performance of Bank Syariah Mandiri (BSM) employees is monitored through key performance indicator. Performance appraisal of BSM employees is done periodically every 3 months, ie quarterly review and annual review. The grouping of employee performance through Performance Level (PL) is used as the basis for reward/appreciation from company to employee. Employee PL determination is aligned with the achievement level of the Work Unit and the composition should approach the normal distribution curve form using the PL predicate. Performance appraisal is self through self-assessment and direct superior through interview based on evidence of employee performance activity (self-assessment result). Implementation of performance management in BSM is good so that the company

Penelitian

Tanggal Publikasi: 30 Sep 2017

MASLAHAH PERFORMA (MaP) Sistem Manajemen Kinerja Berbasis Maslahah

Buku ini menjelaskan bahwa konsep mas}lah}ah d}aru>riyah yang terdiri dari terjaga dan terpeliharanya agama (h}ifz}u ‘ala al-di>n), terjaga dan terpeliharanya jiwa (h}ifz}u ‘ala al-nafs), terjaga dan terpeliharanya keturunan (h}ifz}u ‘ala al-nasl), terjaga dan terpeliharanya akal (h}ifz}u ‘ala al-‘aql) dan terjaga dan terpeliharanya harta (h}ifz}u ‘ala al-ma>l), dapat dijadikan dasar bagi pengembangan sistem manajemen kinerja organisasi. Secara akademis, buku ini mendukung pendapat beberapa peneliti yaitu Sen (1992), Mubyarto (1997), Gardiner (2002), Swasono (2003) dan Chapra (2007) yang menyatakan bahwa etika, moral dan akuntabilitas sosial memegang peranan penting bagi kelanggengan pembangunan ekonomi. Kandungan buku menjelaskan bahwa etika, moral, akuntabilitas sosial adalah fondasi kemaslahatan. Adapun kelanggengan kemanfaatan organisasi di dunia dan akhirat merupakan indikator tercapainya kinerja kemaslahatan organisasi. Pencapaian di atas dapat terwujud dengan menyelaraskan pengelolaan organisasi terhadap tugas manusia sebagai khalifah Allah di bumi (Bung Hatta dalam Swasono, 1992), Khan (1994), Chapra (2007).

Penelitian

Tanggal Publikasi: 27 Sep 2017

Halal Industry Research and Its Future Direction

Halal industry has attracted global attention from business stakeholders from aroundthe world for its vast growth. The term of “halal‖ means ―permissible‖ or ―allowed‖. Halal refers to the whole procedure in any products, activities and businesses. There is an urge to have an understanding and implementation on halal concept. Halal industries nowadays not only refer to food and Islamic financial sectors but it also encompasses cosmetics, tourism, logistics, and so forth. This paper attempts to review the development of researches in halal industry, and the findings on halal certification and those three biggest industries in halal market

Penelitian

Tanggal Publikasi: 27 Sep 2017

Halal Industry Research and Its Future Direction

Halal industry has attracted global attention from business stakeholders from aroundthe world for its vast growth. The term of “halal‖ means―permissible‖ or―allowed‖. Halal refers to the whole procedure in any products, activities and businesses. There is an urge to have an understanding and implementation on halal concept. Halal industries nowadays not only refer to food and Islamic financial sectors but it also encompasses cosmetics, tourism, logistics, and so forth. This paper attempts to review the development of researches in halal industry, and the findings on halal certification and those three biggest industries in halal market.

Penelitian

Tanggal Publikasi: 7 Sep 2017

PENILAIAN SKIM SEWA MENYEWA DAN SKIM PINJAMAN DALAM DANA TALANGAN HAJI DI INDONESIA: SUATU KERANGKA KONSEPTUAL

Perbankan syariah adalah institusi yang memberikan layanan kepada masyarakat baik melalui penghimpunan dana (investasi), penyaluran dana (pembiayaan) dan jasa perbankan lainnya yang berdasarkan syariat Islam. Dalam menyalurkan dana, antara produk yang ditawarkan adalah pembiayaan talangan haji dengan skim sewa menyewa (ijarah) dan skim pinjaman (qardh). Makalah ini bertumpu kepada pembahasan kedua akad tersebut, dimana produk talangan haji yang bersumber dari fatwa Dewan Syariah Nasional (DSN) Majelis Ulama Indonesia (MUI) No. 29/DSN-MUI/VI/2002 menuai perbedaan pendapat dari banyak ulama kontemporer di Indonesia. Hasil kajian dijangka dapat menghasilkan kerangka konseptual berkaitan kesesuaian penggabungan antara akad qardh dan ijarah yang difatwakan oleh DSN MUI dengan pendapat para ulama baik ulama klasik maupun ulama kontemporer di Indonesia.

Penelitian

Tanggal Publikasi: 17 Agt 2017

Kontribusi Abdullah bin Nuh dalam Pengembangan Pendidikan Islam di Cianjur, Sukabumi dan Bogor, Jawa Barat.

the spread of Islam in West Java region in the second period was done by the scholars who studied in the Middle East especially Saudi Arabia and Egypt. One of the spreaders of Islam in the West Java region especially in Cianjur, Sukabumi and Bogor is KH. Abdullah bin Noah. He has kemamampuan in the field of da'wah, journalist, educator, soldier, historian, Writer, and an Islamic Thinker. This article will examine how his contribution in the field of Islamic studies in the area of Cianjur, Sukabumi and Bogor. The Thought Of KH. Abdullah bin Noah about the concept of education contained in the 18 books he wrote include translation entitled ' Minhaj al ' Abidin ' of Priest Ghozali. The real leadership of the Islamic education form KH. Abdullah Ibn Nuh was marked by the establishment of the YIC (Foundation Islamic Centre) based in Bogor with a focus on education and Dawah of Islam.

Penelitian

Tanggal Publikasi: 14 Agt 2017

Maqashid Al-Shari’ah-based performance measurement for the halal industry

Purpose

The halal industry is one of the most growing industries in the world. It refers to the industry in line with Islamic principles and requirements. The emergence of this industry aims to fulfil the requirement of Islamic-compliant products and services. Surprisingly, the industry has been growing in both Muslim and non-Muslim countries. Assessing the performance of the industry will be notable for ensuring that it obtains its objectives. The proper performance measurement should highlight business perspectives and religious aspects. This study aims to explore the current issues and challenges in developing Maqashid Al-Shari’ah-based performance measurement in the halal industry.

Design/methodology/approach

This is a qualitative research using in-depth interviews, and uses content analysis to interpret and explain the interview result. Interviews were conducted with experts in Maqashid Al-Shari’ah and Islamic capital markets.

Findings

The existence of the concept of Maqashid Al-Shari’ah is to create maslahah for all human beings. The development of Maqashid Al-Shari’ah performance measurement for the business is very important. It has only been developed for Islamic financial industry. Unfortunately, it is found that the development of Maqashid Al-Shari’ah performance measurement has not been carried out comprehensively in non-financial industry. The main issue is the absence of the applicable measurements. Therefore, collective decision is required to develop the appropriate measurements.

Practical implications

There is a necessity for regulator to produce standards on Maqashid Al-Shari’ah-based performance measurement. The government policy plays an important role in the development and implementation of Maqashid Al-Shari’ah -based measurement index.

Originality/value

This paper highlights the issue of the development of Maqashid Al-Shari’ah -based performance measurement in halal business and commerce which has not much discussed in prior studies.

Penelitian

Tanggal Publikasi: 14 Agt 2017

Maqasid Al-Shari'ah-based performance measurement for Halal industry

Purpose – Halal industry is one of the most growing industries in the world. It refers to the industry in line with Islamic principles and requirements. The emergence of this industry aims to fulfil the need of Islamic compliance products and services. Surprisingly, the industry has been growing in both muslim and non-muslim countries. Assessing the performance of the industry would be notable to ensure that it obtains its objectives. The proper performance measurement should highlight business perspective and religious aspects. This research aims to explore the current issues and challenges in developing maqashid al-shari’ah- based performance measurement in halal industry. Design/methodology/approach – This is a qualitative research using in depth interviews. This research employs content analysis to interpret and explain the interview result. Interviews were conducted with the experts in maqashid al-shari’ah and Islamic capital markets. Findings –The existence of the concept of maqasid al-shari’ah is to create maslahah for all human being. The development of maqasid al-shari’ah performance measurement for the business is very important. It has only been developed for Islamic financial industry. Unfortunately, it is found that the development of maqasid al-shari’ah performance measurement has not been carried out comprehensively in non-financial industry. The main issue is the absence of the applicable measurements. Therefore, collective decision is required to develop the appropriate measurements. Practical implications – There is a necessity for regulator to produce standards on maqasid al shari’ah-based performance measurement. The government policy plays important role in the the development and implementation of maqasid al-shari’ah-based measurement index. Originality/value – This paper highlights the issue of the development of maqasid alshari’ah-based performance measurement in halal business and commerce which has not much discussed in prior studie

Penelitian

Tanggal Publikasi: 3 Agt 2017

Determinants of liquidity risk in Islamic banks

This research analyzes the determinants of liquidity risk in Islamic banks by using a comprehensive model that incorporates several variables that impact the liquidity of Islamic banks. A panel data analysis is conducted on a sample of 42 Islamic banks from 15 countries between 2007 and 2014. The results show a negative correlation between liquidity risk and cash ratio, as the cash balance can be used to meet any demands for liquidity from the bank’s customers. There is negative correlation between liquidity risk and securities held by the bank, since banks which need liquidity can sell these assets to meet any liquidity shortages they face. Bank size also has a negative relationship with liquidity risk, as larger banks tend to have more stability and customers feel safer dealing with large banks. Bank’s equity also has a negative correlation with liquidity risk, as equity is a more stable source of funding for banks, a higher ratio of equity lowers liquidity risk. On the other hand, there is a positive relationship with high profit assets, as banks shift their portfolio towards more profitable assets in order to increase their earnings, they face greater liquidity risk, a positive relationship also exists with bad finance provision. Additionally, the findings demonstrate that the relationship between bank size and liquidity risk is not linear.

Penelitian

Tanggal Publikasi: 18 Jul 2017

Haram Wealth in Contemporary Muamalah

This book was released on 2017-03-18 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: The original versions titled “Harta Haram Muamalat Kontemporer (HHMK)” by Dr. Erwandi Tarmizi, Lc MA has been printed for up to 15 times (March 2017) that produce over than 60.000 copies. Currently this book became a reference in many Islamic studies like radios and television talk show (Indonesia and Malaysia), academia, government, financial institutions and various business communities. This book is the most comprehensive compilation of Indonesia's contemporary fiqh (Islamic Law) that regularly updated with any new business issues. This book is intended to give solutions to maaliyah problems. It provides explanations about forbidden transaction (haram) which are commonly occurred in financial and nonfinancial institutions. Case related to home loan, leasing, pawn shops, credit card, L/C, cheque, stock, bond, short selling, buy on margin, murabahah, mudharabah, loan for pilgrimage purpose, bribery and corruption. Author explores more about forbidden marketing schema such as: MLM (multi level marketing), online trading, promotion, discount, advertisement, and selling the haram products with such as: gelatine, alcohol, formalin, etc. All Those maaliyah problems are resolved scientifically based on Al Qur'an and As Sunnah in this book. Statements (fatwa) from national and international Islamic fiqh council and opinions from scholars that are relevant to the problems are also exposed in order to allow the readers to make comparison. In addition, this book offers Islamic means to make an forbidden (haram) transaction to become permissible. Finally, through chapters in this book, author of this book encourages moslems to purify their wealth from haram transaction.⁠⁠⁠⁠

Penelitian

Tanggal Publikasi: 11 Jul 2017

Developing a Model for Corporate Governance and Conflict of Interest Deterrence in Shari’ahbased Cooperatives

Different from a conventional cooperative, a Shari’ah-based cooperative observes Shari’ah principles. As these cooperatives offers Islamic financial products and involves in Shari’ah compliant investment, they are bound to observe Shari’ah governance structure, transparency, disclosure of information and strict compliance with Shari’ah principles. Compliance with the Shari’ah principles will strengthen public confidence in the credibility of the system of the Islamic Muamalat particularly in the cooperative movement. Due to the infancy of Shari’ahbased cooperative industry that needs for proper governance measures, this paper aims to discuss corporate governance in Shari’ah-based cooperatives in the attempt to propose a model for resolving stakeholders’ conflicts of interest

Penelitian

Tanggal Publikasi: 9 Jun 2017

Unleashing the potential of cash 'waqf

Waqf (an Islamic endowment of property to be held in trust and used for a charitable, or religious purpose; or a Muslim religious or charitable foundation created by an
endowed trust fund) has a long history in Islam. It has played — and, in many cases, continues to play — a pivotal role in the
advancement of socio-economic well-being of the Muslim community. Many phenomenal architectural relics and public infrastructures, all over the world, from the Atlantic to the Pacific, throughout the centuries, were funded by waqf. AlAzhar University in Egypt, University of Cordova in Spain and Al-Noori Hospital in Damascus, to name a few, are among the public projects financed by waqf funds. Some waqf institutions have survived for more than a millennium.
Despite its phenomenal achievements, the management of waqf also experienced
failures

Penelitian

Tanggal Publikasi: 1 Jun 2017

Urgensi Fiqih Nadzar Dalam Proses Pernikahan

The least knowledge of fiqh in Islam resulted in many people who violate it. such as marriage issues. many people do not know about fiqh in the marriage process. So many who do wrong before marriage with courtship or free sex that is prohibited in Islamic law is prohibited.in Islamic law one of the processes in marriage is to see (nadzar) the prospective wife or husband. Seeing a potential wife or husband to be one cause to achieve happiness in the family. Prophet Muhammad advised his followers to see his future wife, so do not regret after married.


 

Penelitian

Tanggal Publikasi: 10 Apr 2017

Unveiling IASB standardization projects and its influence on the position of Takaful Industry in Indonesia

Purpose – This paper aims to explore the alignments of the Takaful industry between the Islamic and the IFRS requirement and the subsequent social and political consequences. 

Design/methodology/approach – Meta analysis of thorough examination of 1* to 4* relevant peer-reviewed journals in the academic journal guide 2015 of the Association of Business School from the period when first IFRS was issued in 2005 to 2012 and where Indonesia declared to fully adopt IFRS. The examination also includes some other appropriate Indonesian and Islamic accounting publications. The paper employs comparative analysis between IFRS, AAOIFI and the financial reporting standards practiced by Takaful industry to examine the hindrance towards the standardization process. 

Findings – It is shown that the literatures emphasis not only on the technical matters related to financial reporting standardization but also on the complex arrangement in different country settings. Learning from Indonesian experience, the literatures suggests that neoliberalism is piercing through different parts of economic and political setting of the country’s infrastructural powers leading up to the influence of financial reporting standardization process. 

Originality/Value- The paper contributes to the existing ontological arguments whether the Takaful industry is a mere business entity that has no specific requirements for financial reporting standards.

Penelitian

Tanggal Publikasi: 10 Apr 2017

Unveiling IASB standardization projects and its influence on the position of Takaful Industry in Indonesia

Purpose

This paper aims to explore the alignments of the Takaful industry between the Islamic and the International Financial Reporting Standards (IFRS) requirement and the subsequent social and political consequences.

Design/methodology/approach

Meta-analysis of thorough examination of 1* to 4* relevant peer-reviewed journals in the academic journal guide 2015 of the Association of Business School from the period when first IFRS was issued in 2005 to 2012 and where Indonesia declared to fully adopt IFRS. The examination also includes some other appropriate Indonesian and Islamic accounting publications. The paper employs comparative analysis between IFRS, Auditing Organization for Islamic Financial Institution and the financial reporting standards practiced by Takaful industry to examine the hindrance towards the standardization process.

Findings

It is shown that the literature emphasis not only on the technical matters related to financial reporting standardization but also on the complex arrangement in different country settings. Learning from Indonesian experience, the literature suggests that neo-liberalism is piercing through different parts of economic and political setting of the country’s infrastructural powers leading up to the influence of financial reporting standardization process.

Originality/value

The paper contributes to the existing ontological arguments whether the Takaful industry is a mere business entity that has no specific requirements for financial reporting standards.

Penelitian

Tanggal Publikasi: 31 Mar 2017

Tawarruq: The New Kid in Islamic Banking. 

the authorities however, need to put certain parameters and limitations in the use concept

Penelitian

Tanggal Publikasi: 8 Feb 2017

Human Capital Competitiveness in ASEAN Economic Community (AEC): The Role of Regulation, Indonesia Experiences

The AEC is an economic integration between ASEAN countries with the creation of a free market generally in the context of capital, goods and services and labor. The AEC opens the gate for all countries to invest and have better mutual cooperation. Indonesia experienced a big leap from 50 to 37 in the World Economic Forum (WEF) competitiveness ranking. As the largest population in the ASEAN, Indonesia must work harder to compete with the advanced educated labor force from Singapore, Malaysia and Thailand. Some challenges to develop the human capital. The problems that exist in the context of human resources and labor in Indonesia today such as lack of expertise, low education, inadequate facilities, low competitiveness, unemployment, imbalance salaries, low productivity and many others, but these problems do not make Indonesia retreat and avoiding the free market competition. MEA 2015 should not lead Indonesian labor plunged in their own home, but MEA expected to drive Indonesian workers able to exchange experiences and advance skill from other countries