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Penelitian

Tanggal Publikasi: 30 Jul 2023

Decoding Islamic Wealth Management from Qur’anic Texts

Islamic wealth management is one of the new emerging financial service industries that attract many wealthy people to trust their assets managed in accordance with Islamic values and principles. Islamic wealth management is distinct from the conventional conception of wealth management from the philosophical foundation. Therefore, Islamic wealth management’s philosophical foundation is fundamental to understanding wealth management from the Islamic perspective. The paper aims to redefine the contemporary concept of wealth management from an Islamic perspective derived from the Qur’anic perspective. The finding shows that Islamic conception of wealth management from Qur’anic framework is very comprehensive that cover all philosophical foundation; ontology, epistemology, and axiology. The Islamic wealth management process contends three aspects: (1) wealth creation, (2) spending

Penelitian

Tanggal Publikasi: 30 Jul 2023

Determinants of Micro and Small Enterprise’s Interest to Participate in Self-Declare Halal Certification

The Micro and Small Enterprises (MSEs) market share is expected to increase with the halal certification of their products and services. However, MSEs have limited resources. In response, the Government introduced a self-declare halal certification program in 2022. From the total number of MSEs, which reached 8.7 million units as of March 2023, only about 79 thousand have self-declare halal certificates. Therefore, this study aims to analyze internal and external factors that influence the interest of  MSEs towards halal certification through a self-declare scheme. The study involves 86 MSEs respondents from Bogor, West Java. Using Partially Least Square (PLS) with a second-order approach. The findings reveal that internal factors marginally affect MSE's interest to pursue self-declare halal certification. The three strongest indicators of internal factors are: (1) improving human resource performance, (2) increasing efficiency and financial returns, and (3) awareness of religiosity. Interestingly, external factors do not influence the interest of MSEs to obtain self-declare halal certification, except for government policy, which significantly impact the intention in the first-order test. The main implication of this research is the importance of more substantial government support to help MSEs obtaining halal certification such as socialization, training as well as mentoring Halal Self Declare Certification at an affordable cost.

Penelitian

Tanggal Publikasi: 27 Jul 2023

Mekanisme Pasar dalam Pandangan Yahya bin Umar

The market mechanism is the tendency for supply and demand to equilibrate (i.e., prices move to the market-clearing level), so that there is neither excess demand, nor excess supply, as introduced by Adam Smith (1729-1790) and later developed by the classical economists. In the literature of the history of Islamic economic thought, there have been many studies related to the issue of market mechanisms. Al-Ghazāli and Ibn Taimiyah argued that prices can influence the quantity demanded and supplied. Yahya bin Umar (828-901 AD) also discussed market mechanisms in his book Ahkām Assūq, which is the earliest work examining economic thought on hisbah. Therefore, this study aims to understand the market mechanism according to Yahya bin Umar's views as presented in his work Ahkām Assūq. The research methodology employed is a qualitative approach using literature review and content analysis. The findings of this study state that Yahya bin Umar's perspective on the market mechanism is the process of the intersection between demand and supply, which then determines the prices and volume of desired goods through the decree of Allah Swt.

Penelitian

Tanggal Publikasi: 26 Jul 2023

Analysis on Determinants in Implementation of Accounting Standards for Islamic Financial Institutions; Narrative Study between United Kingdom and Indonesia

The main objective of this paper is to analyse determinants that influence implementation of accounting standards for Islamic financial institutions by examining the history of accounting standards and two different contexts as applied to Islamic financial institutions in the United Kingdom and Indonesia. The paper explores available texts and literature mainly from international journals and text books. Employing the Ibn Khaldun perspective, this study analyses two determinants i.e. institutional setting that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research shows the determinants are well fitted with interdisciplinary characters of Ibn Khaldun model of civilization i.e. G = f(S, N, W, j and g). This explains a civilized society is led by the political authority (G) which is influenced concurrently by factors such as the direction of Shari’ah (S), the role of people (N), the use of wealth (W), the development of a country (g), and the promotion of justice (j). This paper has practical significance for accounting standard setters in the Islamic finance industry and policy makers, for understanding the environmental determinant perspective of the country and using this perspective for positioning important aspect in accounting standard setting, developing policies; and articulating procedures to maximize development of Islamic finance.

Penelitian

Tanggal Publikasi: 26 Jul 2023

Penilaian Konsep Qard dan Ijarah dalam Dana Talangan Haji Indonesia: Suatu Keterangan Konseptual

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.

Penelitian

Tanggal Publikasi: 26 Jul 2023

Hubungan Langsung dan tidak Langsung antara Partisipasi Anggaran dan Kinerja Manajerial Melalui Komitmen Organisasi pada Industri Perbankan Syariah di Indonesia

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

Penelitian

Tanggal Publikasi: 24 Jul 2023

The impacts of Covid-19 on macroeconomic indicators and the performance of Islamic banks in Indonesia

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.

Penelitian

Tanggal Publikasi: 20 Jul 2023

Industri Halal dan Ekonomi Digital : Peluang Bisnis dan Karir di Masa Depan

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.

Pengabdian

Tanggal Publikasi: 20 Jul 2023

Implementasi Akuntansi Syariah Dan Pelaporan Keuangan Organisasi Mahasiswa

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

Pengabdian

Tanggal Publikasi: 20 Jul 2023

Business Hack By Digital

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.

Pengabdian

Tanggal Publikasi: 20 Jul 2023

Industri Halal dan Ekonomi Digital: Peluang Bisnis dan Karir di Masa Depan

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.

Pengabdian

Tanggal Publikasi: 20 Jul 2023

Pelatihan dan Pendampingan Sertfikasi Halal UMKM di Provinsi Nusa Tenggara Barat

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.

Pengabdian

Tanggal Publikasi: 20 Jul 2023

Laporan Pelatihan Digital Marketing Export Di Arab Saudi

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.

Penelitian

Tanggal Publikasi: 18 Jul 2023

Islamic Business and Performance Management: The Maslahah-Based Performance Management Systemd

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.

Penelitian

Tanggal Publikasi: 18 Jul 2023

Analisis Tracking Error: Suatu Kajian pada Kinerja Jakarta Islamic Indeks (JII) terhadap Indeks Harga Saham Gabungan (IHSG)

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 

Penelitian

Tanggal Publikasi: 14 Jul 2023

Developing Value Based Services for Indonesian Microtakaful

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

Penelitian

Tanggal Publikasi: 13 Jul 2023

Country Characteristics and Csr Disclosure in Islamic Banks

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.

Penelitian

Tanggal Publikasi: 12 Jul 2023

Hanafi's Approach to Deal with Shari'ah Non-Compliance Transactions in Islamic Finance

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.

Penelitian

Tanggal Publikasi: 4 Jul 2023

The application of IoT-based hydroponic system and solar power to increase agricultural production and horticultural crop productivity

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.

Penelitian

Tanggal Publikasi: 4 Jul 2023

Pemanfaatan Energi Surya untuk Penyediaan Air Bersih di Pondok Pesantren Nurussa’adatain NW, Gonjong

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