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

This research attempts to examine whether organizational commitment mediate the relationship between budgetary participation and managerial performance (indirect relationships), and examines the existence of code of ethics as control variable both in direct and indirect relstionship between budgetary participation and managerial performance in Indonesian Sharia Banking Industry. A path analysis is used to examine the direct and indirect effects of budgetary participation on managerial performance. There is a direct relationship between budgetary participation and managerial performance, but not supported code of ethics as control variable. Budgetary participation affects organizational commitment. There is no relationship between organizational commitment and managerial performance so indirect relationship between budgetary participation and managerial perfomance through organizational commitment is not supported. This research only involved one moderating variable, organizational commitment, when other researchs could bring another moderating variables to examine indirect relationship between budgetary participation and managerial performance. Budgetary participation improves managerial performance in Indonesia Sharia Banking directly as a consequence of management involvement in the budgetary process

The purpose of this study was to determine the extent of the impact of Covid-19 on the macroeconomic indicators and financial performance of Islamic banks in Indonesia. The results of this study may serve as a reference for the Indonesian government and Islamic banks’ stakeholders in formulating strategic decisions in creating innovative solutions during the Covid-19 pandemic. Quantitative research method with 2 approaches, namely Partial Least Square-Structural Equation Modeling (PLS-SEM) and Artificial Neural Networks (ANN) was selected for this study. This study demonstrated that macroeconomic indicators were significantly affected by the Covid-19 pandemic. However, the results of the ANN and PLS-SEM models varied. The PLS-SEM model illustrated the impact of the Covid-19 pandemic affecting the performance of Islamic banking, while the ANN model did not. This research has implications for stakeholders, especially the government to maintain macroeconomic stability, while for Islamic banking management to focus more on product innovation and service excellence so that it can be closer to the public, especially Muslims community. Numerous studies examining macroeconomics and the financial performance of Islamic banking have been conducted. This study aimed to offer an alternative perspective by using two models, namely PLS-SEM and ANN.

This community service aims to socialize future business and career opportunities in the halal industry and digital economy to 12th grade high school students at 5 Islamic schools spread across 3 districts in West Sumatra Province. In addition, this activity also aims to socialize the Tazkia Islamic Institute. This activity was carried out in the form of an offline seminar at the five schools.

Lack of accounting skills in organizational activities, to be able to focusand be able to focus on developing cognitive skills and practice in accounting, the focus of this service is planned in the form of providing sharia accounting training for organizations in theory and practice using the Microsoft Excel application. Microsoft excel was chosen because it is more efficient and very familiar among students in implementing sharia accounting in student organizations. The result of this program is that student organizations have financial reports based on accounting and sharia principles to be accountable to members or campus management. The funds obtained are a mandate from members (students). Then it is necessary to manage funds that are transparent and can be accounted for both in general accounting theory and sharia accounting. Any activity that uses funds should not escape sharia principles. This service program aims to provide insight and training in the implementation of sharia accounting in student organizations. the result of this program is that student organizations havefinancial reports based on accounting and sharia principles to be accountable to members or campus management

The fact is that many Indonesian students who study at Al-Azhar do not know the latest basic concepts of entrepreneurship, so they cannot maximize their business potential. from this motivation, Improving entrepreneurship skills for the younger generation Creating quality, creative human resources as a provision for entrepreneurship; (iii) building business networks and creating youth entrepreneurs. For participants, this activity is expected to add insight in maximizing digital marketing to develop start-up businesses. For IAI Tazkia, For business actors, this activity is expected to increase understanding of business actors regarding the steps to starting and growing the business using prototype business models and appropriate marketing tools. so that it can create entrepreneurs from the younger generation who can make good use of digital technology.

This community service aims to socialize future business and career opportunities in the halal industry  and  digital  economy  to  12th  grade  high  schoolstudents  at  5  Islamic  schools  spread  across  3 districts in West Sumatra Province. In addition, this activity also  aims to socialize the Tazkia Islamic Institute. This activity was carried out in the form of an offline seminar at the five schools.

Sebagai salah satu destinasi wisata halal dunia, dukungan keberadaan UMKM halal di Kota Mataram Provinsi NTB menjadi penting dan strategis., memberikan pelatihan tentang regulasi sertifikasi halal, aspek-aspek sertifikasi halal, serta proses sertifikasi halal UMKM yang ada di Kota Mataram Provinsi NTB, memberikan pelatihan literasi keuangan syariah dan pengembangan bisnis dan pemasaran UMKM, menyusun database peserta sebagai UMKM binaan IAI Tazkia.. IAI Tazkia, kegiatan ini diharapkan dapat mempererat kerjasama antara IAI Tazkia dan Pemerintah Provinsi NTB dalam pengembangan Industri Halal,terutama dalam pengembangan UMKM Halal, mengenalkan IAI Tazkia secara luas kepada masyarakat, yang dapat meningkatkan citra IAI Tazkia. Bank NTB Syariah sebagai mitra utama, kegiatan ini diharapkan dapat meningkatkan nasabah dari kalangan UMKM. Peningkatan ini dapat diindikasikan dari UMKM yang membuka rekening dan mengajukan modal kerja di Bank NTB Syariah. kegiatan ini diharapkan dapat meningkatkan pemahaman UMKM tentang regulasi sertifikasi halal, aspek sertifikasi halal, proses sertifikasi halal, literasi keuangan syariah dan pengembangan pemasaran. Dengan meningkatnya pehamaman ini, diharapkan UMKM dapat mensertifikasi halal produknya dan mendapatkan sertifikasi halal dalam waktu dekat. Selain itu, dengan kegiatan ini, juga diharapkan terjadi peningkatan kompetensi pelaku UMKM.

Faktanya banyak WNI yang kuliah berdomisili di Arab Saudi belum mengetahui konsep dasar pemasaran digital terkini sehingga belum bisa memaksimalkan potensi usaha. kegiatan pelatihan Digital Marketing Export ini memiliki banyak tujuan Meningkatkan kemampuan pemasaran digital bagi para generasi muda,Menciptakan sumber daya manusia yang berkualitas, kreatif sebagai bekal dalam berwirausaha,membangun jejaring bisnis dan menciptakan eksportir muda. kegiatan ini diharapkan dapat menambah wawasan dalam memaksimalkan digital marketing untuk mengembangkan bisnis start-up. IAI Tazkia, kegiatan ini diharapkan dapat meningkatkan branding IAI Tazkia dalam keilmuan wirausaha dan digital marketing dengan nilai-nilai keislaman. Diharapkan juga kegiatan ini dapat mempererat kerjasama antara IAI Tazkia dan Persatuan Pelajar dan Mahasiswa Indonesia (PPMI) Arab Saudi dalam pengembangan potensi wirausaha berbasis digital. Dengan kerjasama ini juga diharapkan dapat mengenalkan IAI Tazkia secara luas kepada WNI Arab Saudi yang pada gilirannya dapat meningkatkan citra IAI Tazkia di Arab Saudi. pelaku usaha, kegiatan ini diharapkan dapat meningkatkan pemahaman para pelaku usaha mengenai langkah-langkah memulai dan mengembangkan bisnis dengan menggunakan prototype model bisnis dan marketing tools yang layak. sehingga dapat mewujudkan wirausahawan- wirausahawan dari generasi muda yang dapat memanfaatkan teknologi digital dengan baik.

his unique book discovers a new dimension in the study of strategic and performance management in Islamic Business studies. It addresses the missing link of spirituality from modern-day organizational structure in the presence of high-tech pressure in all areas of human endeavours. The authors propose an integrated study of Islamic business approach to strategic and performance management systems to achieve sustainable organizational performance. The book explores employees’ wellbeing and organizations’ perceiving work environment as a spiritual pathway to cultivate values in Islamic business ecosystem to sustain humanity. It is all about care, empathy, and sustenance of others, about truthfulness and management being truthful to themselves and others and endeavouring to live their values more effusively while performing their work. The book stresses the impact of spirituality in performance management, concluding that for any organization to run efficiently, spirituality is the core component to attain happiness, contentment, and success.

Replicating and benchmarking are important step in applying indesing strategy whereas method used to measure performance of replicating index to its benchmark as tracking error, error tracking defined as volaitility of difference of return between replicating index to its benchmark. This research study applying of method of tracking error at JII return and IHSG return. Used data coming from daily closing data,weekly, early final, and final monthly at Jakarta Stock Exchange of January 2001 till December 2003, the value of tracking error are deviate which the value of tracking error 

Otoritas Jasa Keuangan (OJK) found that the poor and low income people were reluctant to join as insurance participants. OJK has conducted many socialization activities about microinsurance for low-income people which aimed to increase their literacy of insurance. SMES (Sederhana – Mudah – Ekonomis – Segera) services aim to increase insurance inclusion. The study aims to propose a model of value-based service on microtakaful. The service refers to SMES (Sederhana – Mudah – Ekonomis – Segera) and Maslahah Performa value. SMES value to explain the value expected by takaful participants. Maslahah performa to explain the fulfillment of needs to sharia demands by takaful operator. The SMES variable is developed into various sub variables according to SEOJK. Maslahah performa is elaborated to get worship orientation variables and internal process orientation which then be developed into various sub variables. The subvariable weight is determined according to the importance level of each sub variable. The research finds that a value-based microtakaful service model can be derived from the SMES approach and maslahah performa. There is a linkage between the value-based microtakaful service according to participant expectation and spirituality and sustainability. The reasearch will contribute to increase literacy of microinsurance

Corporate disclosure has been one of major areas discussed in accounting research. It is a tool to discharge a company’s accountability and transparency. Basically, corporate information and disclosure is used to diminish the conflict of interests among stakeholders. The most accessible source providing corporate information and disclosure is published annual report. Having particular nature and objective, Islamic banking is one sector that has been growing fast in the global financial industry. Islamic bank is a making profit institution which must be in li ne with Shariah compliance (Islamic requirements) and has social orientation as the prime consideration. Examining 18 Islamic banks in 10 countries, this paper attempts to explore the social disclosure extent provided by Islamic banks. The data is analysed using content analysis and correlation. This study supported the previous theory that Disclosure correlates with country values regarding transparency. Unexpectedly, Disclosure has a negative correlation with Human Development Index. Although the correlation value is relatively low, it can be concluded that Disclosure has a positive correlation with the percentage of the moslem in the country. This study has provided some interesting insights into cultural influences on accounting practices. Last but not least, this study found the themes disclosed comprehensively in the annual reports. Those themes are zakah, employee right, and other community involvement.

The study aims at discussing the approach toward Shari'ah non-compliance transactions in Islamic financial institutions (IFIs). The Hanafi's approach in dealing with invalid contracts is employed. The study reveals that defects in contracts requires either re-execution or rectification. Based on the Hanafi's approach, not every defect in contracts calls for re-execution and purification. Some defects need only rectification. Once the necessary amendments have been made, the contract is valid and the legal effect is then operative. Moreover, not all Shariah non-compliant transactions is to be purified by way of channeling it to charity. There are also possible instances whereby the proceeds generated need to be returned to the original owner. The study provides a new approach to IFIs in dealing with Shari'ah non-compliant transactions and gives clear insight on how the defects in contracts are to be treated. The finding of the study is valuable for regulators in formulating the appropriate methodology on how to treat Shari'ah non-compliant transactions in IFIs.

Agriculture is important sector to fill the basic need of human: food. It will increase as the increasing of population. In this researh, IoT that was powered by solar power was successfully implemented to hydroponic system. The IoT controlled the parameter and solar panel power in the hydroponic system effectively where the solar panel generated power up to 2.5 kW during the day and it was used for powering greenhouse that need about 477 W power. Research was conducted by comparing productivity of conventional farming to hydroponic smart farming. The physical properties of plants from species of Ipomea aquatica, Brassica chinensi, Lactuca sativa, and Brassica rapa that were cultivated in smart farming and conventional farming were measured and analyzed. It was revealed that the height of Ipomoea aquatica was 52.63 cm in smart farming, whereas the height was 42.66 cm in conventional farming. The average height and weight of the plants and the number of leaves lead to the fact that smart farming results in higher productivity than other method because of optimum nutrition in smart farming.

Clean water is a basic need for all living things, one of which is humans. Humans need water to be able to carry out all their activities in life. Pondok Pesantren Nurussa'adatain NW, Gonjong is a boarding school located in Kopang District, Central Lombok Regency, West Nusa Tenggara. The problem experienced in this cottage is that there is not enough access to clean water. This is due to the lack of electrical power in this Islamic boarding school to start the water pump machine. Thus, the activities carried out by both students and female students as well as boarding school administrators cannot run smoothly. The solution to this problem is the presence of additional electricity generated using renewable technology, solar panels. The purpose of this community service is to overcome the problem of the lack of electricity in the pesantren so that the water pump that is owned can run again and can provide clean water needs in the pesantren

Penelitian ini bertujuan untuk mengetehaui faktor-faktor yang mempengaruhi investor untuk berinvestasi pada crowdfunding basis pinjaman/crowdlending di Gandengtangan.com. Metode penelitian yang digunakan pada penelitian ini menggunakan pendekatan kuantitatif. Pendekatan kuantitatif dilakukan dengan menganalisis faktor-faktor yang mempengaruhi keputusan investasi pada crowdlending. Kerangka konseptual dikembangkan dan studi dilakukan terhadap 100 investor dari Gandengtangan.com. Hasil penelitian kuantitatif menunjukkan bahwa faktor-faktor yang mempengaruhi keputusan investor adalah inovasi proyek usaha, spesifikasi proyek usaha, dorongan berkontribusi dan koneksi/kedekatan personal. Penelitian ini juga memberikan gambaran mengenai fenomena crowdfunding di Indonesia.

The digital transformation has been a significant discussion since scientists predicted the birth of the digital era. The transformation affects many things, especially in the leadership concept. This article aims at investigating the development of academic literature on leadership in the digital era. We use bibliometric analysis and literature review to give further suggestions on which topics on leadership for a digital startup shall go to the fore. This study has mapped out the academic literature on the keyword "digital leadership" from the early year of the rise of the digital era in 2000, up until the end of 2018. This study shows that the topics related to digital leadership are digital transformation, internet, system, and organization. Between these four topics, the closest relation found in the topics of organization. Therefore to have a better understanding of leadership for the digital startup, further research should target the area of the organization

Abstract. This paper explores the potential issuance of blue sukuk to finance the blue economy project in Indonesia. We first analyze current initiative of Indonesia’s Blue Economics program. Using the theory of change approach, we model the example of blue project and design the suitable sukuk structure to finance the project. We then develop a framework for financing the program using sukuk structures which previously designed for green sukuk.  It is hoped that by issuing the blue sukuk, it may support the SDG program for sustainable finance of blue economics program. Our framework is suitable for both sovereign and corporate blue sukuk. Furthermore, the project-based blue sukuk may support to alleviate the poverty of people who live along the coast and protect them from the impact of climate change. Finally, this study contributes to lay the foundations for further work on Blue sukuk in Indonesia and International as well.

Nowadays, the idea of integrating zakat into fiscal system has arisen in Muslim countries including Indonesia. It is argued that zakat, in history, has played a significant role to create welfare among societies. It is proven at the time of Caliph ‘Umar ibn ‘Abdul ‘Aziz that zakat has alleviated poverty at that time alongside tax. Having considered such achievement, some scholars argued that zakat should be reintegrated into current fiscal system. This paper, therefore, attempts to study the feasibility of integrating zakat into Indonesian fiscal system. Employing descriptive analysis based on SiyasahShar‘iyyah (high objectives of the Shari‘ah). Therefore, the objectives of the study are set with these following points: 1) to address the strength and the weakness of the implementation of this idea, 2) to assess its opportunity as well as its threat, 3) to examine whether the integration of zakat will secure maslahah (benefit) or create mafsadah (harm). The result shows that the integration of zakat into current fiscal system is in line with the SiyasahShar‘iyyah. Hence, the strong willingness and commitment of government is strongly required to apply it. The proper model of integration also should be planned well. Moreover, nurturing the understanding to all parties especially to the non-Muslims and secularists that this idea is really beneficial and not discriminatory should be promoted.