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Jurnal

Tanggal Publikasi: 25 Jan 2023

Pengaruh Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi Pada Perusahaan Asuransi Syariah

Penulis Dr. Sigid Eko Pramono, S.E., Ak., MIBA.

The purpose of this study is to test the support of top management that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-SEM. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized

Jurnal

Tanggal Publikasi: 25 Jan 2023

Designing Shariah Governance Standard for Zakat Management Organization: Indonesia Experience

Penulis Dr. Sigid Eko Pramono, S.E., Ak., MIBA.

As the largest muslim population country in the world, Indonesia has a great potential in terms of zakat collection which about IDR. 217 trillion. However, according to the outlook of Zakat 2019, Zakat Management Organizations can only collected by about IDR. 6 Trillion. This condition indicates that there is a gap between potential collection and real collection by about IDR. 211 trillion. There are some studies explored the causes of the gap of zakat collection in Indonesia. One of the cause is missmanagement in Zakat Management Organization. To overcome the situation, The Central Bank of Indonesia, The National Board of Zakat of Republic of Indonesia along with 8 representatives of islamic countries have conducted a global initiative by launching Zakat Core Principles (ZCP) which provides the minimum standards for good zakat governance. The 15th standard of ZCP is encouraged ZMO to implement Shariah Governance. Hence, by reffering to the document the study attempts to explore and design Shariah Governance Standard (SGS) for Zakat Management Organization. The study also used Content Analysis technique, Survey Method and Delphi Method as methodological approach. By involving 13 experts as our respondents, the study successfully designed 6 main standards and 57 sub-standards of SGS for Zakat Management Organization. The study also reveals that the majority of respondents of this research expressed their agreement on the designed SGS for ZMO. Nevertheless, The Delphi test shows that the p-value of rater agreement achieved less than 0.5 means that the consensus among the respondents regarding the SGS for ZMO is significantly robust.

Jurnal

Tanggal Publikasi: 25 Jan 2023

engaruh Islamic Social Reporting Terhadap Kinerja Bank (Studi pada Perbankan Syariah di Indonesia)

Penulis Dr. Sigid Eko Pramono, S.E., Ak., MIBA.

Penelitian ini mempunyai tujuan untuk mengetahui pengaruh Islamic Social Reporting (ISR) terhadap kinerja bank pada perbankan syariah yang terdapat di Indonesia. ISR digunakan untuk menguji tanggungjawab sosial pada bank syariah sedangkan untuk kinerja bank diukur menggunakan indikator Maqashid Syariah Index (MSI) dengan pendekatan Abdul Majid Najjar. Deskriptif verifikatif digunakan sebagai jenis penelitian pada penelitian ini, dengan metode survey pada secondary data berupa annual report yang diterbitkan oleh bank syariah untuk periode 2013-2017. Sebanyak sembilan bank syariah yang terdapat di Indonesia menjadi sample penelitian selama lima periode penelitian sehingga diperoleh 45 data observan. Analisis deskriptif dan regresi linier sederhana digunakan sebagai analisis statistik dalam penelitian ini, diawali dengan pengujian normalitas data dengan uji normalitas dan pengujian linearitas data dengan uji linearitas, kemudian dilakukan pengujian regresi menggunakan uji anova dan uji parsial (sig. 5%). Hasil uji regresi linear sederhana membuktikan ISR memiliki pengaruh positif serta signifikan pada kinerja bank dengan menggunakan MSI di perbankan syariah yang terdapat di Indonesia. Artinya ISR makin tinggi maka makin naik pula kinerja banknya.

Jurnal

Tanggal Publikasi: 25 Jan 2023

Pengaruh Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi Pada Perusahaan Asuransi Syariah

Penulis Dr. Sigid Eko Pramono, S.E., Ak., MIBA.

The purpose of this study is to test the support of top management that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-SEM. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized

Jurnal

Tanggal Publikasi: 25 Jan 2023

Loan growth, capitalization, and credit risk in Islamic banking

Penulis Dr. Sigid Eko Pramono, S.E., Ak., MIBA.

We assess the effect of loan growth and capitalization on credit risk in Islamic banking. Using a sample of Islamic banks from 29 countries, our empirical results reveal that higher loan growth exacerbates credit risk one year ahead, particularly for Islamic banks with higher capitalization. However, a deeper investigation highlights that such evidence is more pronounced after the 2008 global financial crisis (GFC). Hence, strengthening prudential tools and supervision for Islamic banks with higher capitalization is necessary to mitiate moral hazard and ensure prudent lending behavior in the aftermath of the GFC. Likewise, strengthening capital requirements is not enough to ensure prudent lending behavior in Islamic banking

Jurnal

Tanggal Publikasi: 25 Jan 2023

Synergy Analysis Of The Goverment And Baznas Poverty Treatment Policy (Case Study Of Bogor District)

Penulis Bayu Taufiq Possummah, Ph.D., MA.

PK policies in Bogor Regency, to analyze the role of BAZNAS and its potential and to analyze the synergy between local government policies and BAZNAS in the PPK Program. This qualitative research uses the analysis method "AIM" (Analysis Interactive Model), namely: collection, reduction, presentation of data, and drawing conclusions (verification) which are generally used to analyze the synergy process, while quantitative analysis is used to calculate the potential value of zakat. The results of this study are that the poverty rate is still difficult to suppress even though central and regional programs have been implemented where one of the main reasons is the problem of lack of funding, the budget required is around IDR 1.4 trillion, which was realized IDR 890 billion (2017). BAZNAS Bogor Regency has played an active role in the KDP program, but it is still far from optimal. The results of the potential analysis reached Rp. 1,169,354,000,000, new proceeds of around Rp. 6 billion; Realizing the various support capacities, potential of BAZNAS, analysis of problems and analysis of the interests of the parties, an agreement was built (in the FGD) to synergize at the level of policies, institutions and programs, which will later be outlined by the Regional Government (Bappeda) in the RAD (Rencana Aksi Daerah)document.

Jurnal

Tanggal Publikasi: 25 Jan 2023

Analisis Strategi Pengelolaan Wakaf sebagai Bisnis Sosial Islam - Study Kasus Yayasan Wakaf Produktif Pengelola Aset Islami Indonesia

Penulis Bayu Taufiq Possummah, Ph.D., MA.

This research aims to analyze (i) how the productive waqf management strategy carried out by the Yayasan Wakaf Produktif Pengelola Aset Islami Indonesia and (ii) Priority of the benefits, opportunities, costs and risks (BOCR) of the Yayasan's development strategy in managing its productive waqf projects. The respondents in this research consisted of experts, academics and waqf practitioners. The type of this research is qualitative and the data analysis method used in this research is the two-story of Analytic Network Process (ANP) with super-decision software. In this research, the aspects of benefits, opportunities, costs and risks (BOCR) are divided into 2 aspects, first internal aspects; aspects which have point of view from the perspective inside the institution and the second external aspects, aspects seen from the point of view outside the Yayasan. Before the existing strategy of the Yayasan is analysed using the ANP- BOCR method, the researcher maps out the strategy into the business model canvas (BMC). The results of the research, the strategies that have been carried out by Yayasan are (1) Intensive good use of Nazir who is competent and knows knowledge about waqf, and (2) the feasibility study before choosing a business for waqf funds and (3). Productive Collection of waqf funds using a personal approach to potential waqifs. This study shows that the three strategies above which are carried out by the Yayasan - are things that most respondents preferred, showed a rater agreement (W) at the the level of agreement between respondents at the medium level, namely = 0.39 - which is in accordance with the study result of long-term strategy. The Yayasan has proven to generate maximized and sustainable profits which have been distributed to mawquf alayh in accordance with the initial objectives of its project.

Jurnal

Tanggal Publikasi: 25 Jan 2023

Halal Tourism Opportunities and Challenges in Toraja’s Muslim Minority

Penulis Bayu Taufiq Possummah, Ph.D., MA.

This study describes halal tourism in Muslim minority areas. Halal tourism is an industry currently developing in developed countries, not only in Muslim-majority countries but also in Muslim-minority countries. According to the Global Muslim Travel Index in 2019, Indonesia rose to the top position as a tourist destination. The coronation of Indonesia as the world’s best halal tourism destination is a new wind of optimism for stakeholders in the halal tourism sector. The Ministry of Tourism continues to expand the scope of priority halal tourist destinations. LPPOM MUI, as an institution that focuses on handling halal certification no less agile in conducting halal certification in tourist destinations. However, the development of halal tourism in several areas has been rejected by residents. This study examines the effect of halal tourism and facilities for Muslim tourists visiting Muslim minority areas. The research method used is qualitative by using observation, interviews, documentation, and in the final stage by concluding. This study found that halal tourism in North Toraja was initially rejected due to a lack of socialization in the community. It causes public misunderstanding regarding halal tourism policies. Halal tourism services still need to be improved, from the availability of halal food, worship facilities, water and bathrooms, and religious harmony. Therefore, the development of halal tourism needs to be a concern for the government.

Jurnal

Tanggal Publikasi: 25 Jan 2023

The Emergence of Waqf Bank: A Social welfare Alternative

Penulis Bayu Taufiq Possummah, Ph.D., MA.

Rapid growth of Islamic Bank for the last decades shows a massive positive impact not only for the muslim itself but also for the non-muslim because the unique dan different offered system. Unfortunately, the Islamic banking industry nowadays only touches on a few minor aspects of the contribution to increase prosperity of the "small" peoples, they only lend to those who have the capital asset/assets that can be pledged as collateral for the loan. However, 56.5 millions unit of Small and Medium Enterprises (2012) has contributed 60% of Indonesian GDP and about 97% of labor force are become a strong reason for Indonesia to have better and stronger economy. Thus, waqf bank issue raises as a capital source to figure out this problem. This paper tries to explore further possibility development of waqf bank as one of alternatif solution to achieve social welfare and poverty alleviation.

Jurnal

Tanggal Publikasi: 25 Jan 2023

THE ASSESMENT OF INCLUSIVENESS PRINCIPLE OF MALAYSIAN NEW ECONOMIC MODEL: MAQASHID SYAR’IYYAH PERSPECTIVE

Penulis Bayu Taufiq Possummah, Ph.D., MA.

The Assesment of Inclusiveness Principle of Malaysian New Economic Model: Maqashid Syar’iyyah Perspective. Objective of this article is to assess how far the principles of inclusiveness in the Economic New Model in Malaysia can fulfil the needs of maqasid syar’iyyah. The assessment is conducted through the key concepts and strategic measures of the principles of inclusiveness. This study is a qualitative which descriptive and analytical approach is used for assessing the principles of inclusiveness in the Economic New Model based on maqasid syar’iyyah perspective. The method of this study is using the literature review with references from secondary data. This study is expected to provide recommendations about the important role of maqasid syar’iyyah for maintaining the welfare of society and developing of a country, in this context for developing the Malaysian economy, in line with the vision 2020, Malaysia on par with developed countries.