Tanggal Publikasi: 1 Nov 2018
THE ACCEPTANCE AND USAGE OF INFORMATION MANAGEMENT SYSTEM OF BAZNAS (SIMBA) USING UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY
Purpose–The purpose of this study is to determine the user’s perception of SIMBA and explain the factors affecting employee users acceptance and usage of SIMBA based on the Unified Theory of Acceptance and Use of Technology model.
Design/methodology/approach–Statistical analysis of the study was conducted using multiple linear regression. Quantitative data were collected through a questionnaire. The samples used in this research are BAZNAS in Jakarta and West Java with purposive sampling technique.
Findings-The results of this study indicate that Effort Expectancy variables do not affect the variables Behavioral Intention while the variable of Performance Expectancy, Social Influences, Facilitating Condition have a significant influence to Behavioral Intention, and Behavioral Intention has a significant influence to Use Behavior.
Tanggal Publikasi: 1 Nov 2018
Justice And Economic Distribution Theory: Secular And Islamic Philosophical Insight
In mainstream economics, distribution concerns who gets what. “Who” refers to the personal distribution of income among individuals or the functional distribution of income among suppliers of productive factors. Also mainly concerned with the factors which affect the wealth of nations. Issues of justice, elimination of poverty and deprivation are secondary. On other side, Islam not only concern to who gets what, but also concern to how the human gets what equally and justify. Therefore this study uses descriptive and synthetic approach to present principles and concept of justice distribution derived from the guidance of revelation; Qur’an and Sunnah. The study is derived into two main themes. The firts one deals with theory of juctice and a review on distribution theory in secular Paradigm, the second one is the taxonomy of economic distribution theory in Islam
Tanggal Publikasi: 26 Sep 2018
Management accounting-strategy coalignment in Islamic banking
This paper aims to examine the effect of management accounting–strategy coalignment on the maqasid Shariah-based performance of Islamic banks in Indonesia. The study also examines the role of the corporate life cycle of Islamic banks in influencing the relationship between management accounting–strategy coalignment and performance.
Management accounting practices, management control systems, strategy and maqasid Shariah-based performance are measured using questionnaires which were distributed to 97 directors and heads of Islamic banks. The model of this study is analyzed using structural equation model.
This study finds that the coalignment between low cost-oriented strategy, strategic management accounting practices and mechanistic management control system has positive impact on improving maqasid Shariah-based performance. However, this study is unable to verify that corporate life cycle strengthens the positive relationship between management accounting–strategy coalignment and performance.
Limited indicators of management accounting practices in this study illustrate less comprehensive management accounting practices. Further studies may add other relevant management accounting as described by the International Federation of Accounting Committee to provide a more comprehensive management accounting practices.
This study provides recommendations to the management of Islamic banks to design management accounting practices and management control systems that fit to their strategic orientation.
This paper fulfils limited empirical studies on management accounting practices and strategy in Islamic banking industr
Tanggal Publikasi: 20 Sep 2018
Micro, small-financial financing and its implications on the profitability of Sharia banks
Development of micro, small and medium enterprises (MSME) in Indonesia has increased yearly, but this is not followed by MSME financing in Sharia banking, where the proportion is relatively decreasing in a couple years. This study aims to analyze the influence of the deposit or third party fund to MSME financing and also to analyze the implication of MSME financing to MSME financing and its impact on the profitability of Sharia banks. Sharia banks are expected to be even more active in collecting funds from third parties with various strategies that can be used. As has been discovered from the above research, the amount of fund raising to the allocation of MSME financing is also getting bigger. This study uses a Vector Error Correction Model (VECM) to see the long term effect and response to shocks that occur in the studied variables. The result shows that in the short run and the long run CAR has negative and significant effect on MSME financing. TPF, NPF, BOPO and FDR have positive significant to MSME financing in the long term. TPF, CAR, NPF have positive significance to Sharia banks profitability in the long term. BOPO and NPF have positive significance in the short run. Shock to CAR is negatively responsed by MSME financing. Shock to MSME financing is negatively responsed by Sharia banks profitability (ROA) and is stable in the long term.
Tanggal Publikasi: 8 Sep 2018
APLIKASI PEMBIAYAAN MURABAHAH DI BANK SYARIAH MANDIRI KANTOR CABANG DUMAI: STUDI KASUS PADA DENDA KENDARAAN BERMOTOR
Pembiayaan murabahah di perbankan syariah adalah transaksi jual beli dimana bank menyebutkan harga barang dan jumlah keuntungannya. Bank bertindak sebagai penjual sementara nasabah sebagai pembeli. Penelitian ini menganalisis sistem penerapan denda pembiayaan murabahah khususnya kendaraan bermotor pada Bank Syariah Mandiri (BSM) Cabang Dumai. Hasil kajian menunjukkan bahwa sistem denda pembiayaan murabahah kendaraan bermotor yang diterapkan BSM Cabang Dumai adalah sesuai dengan konsep Dewan Syariah Nasional Majelis Ulama Indonesia (DSN MUI), namun tidak sesuai dengan fatwa denda menurut keputusan Majma‟ Fikih Islam yang bernaung dibawah Munazzamah Mu‟tamar al-Islami.
Tanggal Publikasi: 7 Sep 2018
Fenomena Kemiskinan Masyarakat Kota Dumai
Kemiskinan merupakan masalah yang telah ada sejak zaman dahulu, tidak terkecuali di Indonesia umumnya dan kota Dumai khususnya. Kota Dumai adalah salah satu daerah yang berkembang di Propinsi Riau dengan sumber daya alam yang berpotensi. Namun demikian, kekayaan alam tersebut tidak diiringi dengan berkurangnya angka kemiskinan, melainkan meningkatnya jumlah penduduk yang berada di bawah garis kemiskinan. Tulisan ini menguraikan faktor penyebab kemiskinan di Kota Dumai. Tulisan ini juga menjelaskan kebijakan Pemerintah Kota Dumai yang diaplikasikan melalui program memberantas kemiskinan di tempat kajian. Penelitian yang dilakukan bersumber dari data primer dan data sekunder. Hasil penelitian menjelaskan bahwa program kebijakan Pemerintah Kota Dumai dalam memberantas kemiskinan dilakukan melalui tiga bidang pembangunan, yaitu pendidikan, kesehatan dan ekonomi. Sektor pendidikan diarahkan kepada sekolah unggulan tingkat Taman Kanak-kanak (TK), Sekolah Dasar (SD), Sekolah Lanjutan Tingkat Pertama (SLTP) dan Sekolah Lanjutan Tingkat Atas (SLTA). Biaya sekolah secara gratis diberikan kepada anak-anak di 4 (empat) tingkat pendidikan tersebut. Adapun sektor kesehatan diberikan secara gratis kepada penduduk miskin yang ingin berobat ke Puskesmas. Layanan di rumah sakit umum daerah juga diberikan secara gratis untuk masyarakat miskin. Sedangkan dalam bidang ekonomi, penduduk miskin diberikan bantuan berupa beras, santunan bagi warga yang keluarganya meninggal dunia, fasilitas rumah layak huni secara bertahap dan bantuan uang pada hari-hari besar keagamaan.
Tanggal Publikasi: 20 Agt 2018
Expenditure inequality and polarization in Indonesia, 2002-2012
The purpose of this paper is to investigate the relationships between expenditure inequality and expenditure polarization in Indonesia during the post-reformation era in 2002–2012. It also explores the various dimensions of regional groups; and finds out in which dimension did the expenditure inequality and polarization occur in Indonesia during the period.
Gini index was employed to measure expenditure inequality and a number of developed polarization measurement was applied to investigate the linkage between inequality and polarization at national levels. It also applied a polarization index based on inequality decomposition to investigate how the polarization occurs in the regional dimension. It covered several groups of regional dimensions; those are rural and urban areas; eastern and western regions, as well as natural resource-rich provinces and non-natural resource-rich provinces.
This study found that expenditure inequality and polarization in Indonesia have moved in line, showing an increasing trend during the observation period. In the regional context, the greatest rise was in the region with low initial levels of expenditure inequality and polarization. The trends in each of the regional dimension showed a convergent pattern. It also showed that a significant portion of total polarization was attributed to expenditure differences between urban and rural areas rather than the other groups of regions.
The similar upward movement of expenditure inequality and polarization indicates that not only the differences between groups of expenditure are getting larger, but also the identification of the within groups expenditure are getting stronger. Since the high degree of inequality and polarization are closely related to conflict among groups of communities, this finding is a strong message to the policymaker that the development process in Indonesia during 2002–2012 tended to encourage the creation of social instability.
This study provides an evaluation for further development of social economy in Indonesia.
This paper attempts to give an overview of the relationship between expenditure inequality and polarization in Indonesia during 2002–2012. It also tries to reveal in which regional dimension, expenditure inequality and polarization occurred in Indonesia during the mentioned period. The issues have not been examined in previous empirical studies in Indonesia.
Tanggal Publikasi: 12 Jun 2018
. The Green Management Practice by Local Government
in developing countries face an unprecedented challenge to cut annual management budget without compromising the services quality. Local government top management has been pressured by politicians and public to cut costs but keep up high level quality services. Therefore this study has been analysed the use of green management practise among local government agencies to cut the annual budget and protect the environment. The online services are the main element for green management practise by local government for this study. This study interviewed 630 residents to test the online services provided by local government in Manjung, Perak. Out of the total samples, 92 percent respondents use the online services. Meanwhile, 90 percent of respondents are satisfied with the online services. More than 81 percent respondents agreed that online services can be a medium to share their local knowledge to the local government to cut budget and protect the environment. Besides that, the study also found that, the support by consumer and the internet speed have a significant relationship with the online services usage. This study suggested that, local government should increase the online services to reduce budget and protect the environment simultaneously.
Tanggal Publikasi: 5 Jun 2018
Constructing an Islamic Socially Responsible Investment (SRI) Index; The Case of Indonesia
The aim of this study are: (i) to develop an index based on Islamic stock from List of Islamic Securities (DES) and integrate them with the concept of Socially Responsible Investment (SRI) and (ii) to compare the performance of the constructed index with Jakarta Islamic Index (JII) and SRI Kehati Index. We construct the index using Equally Weighted Method from extensive dataset of more than 300 Islamic securities listed in the List of Islamic Securities (DES). Our result is fairly striking as the Islamic SRI index outperform JII and SRI Kehati as well. We conclude that additional screening with ESG parameter does not impact the index performance. To our knowledge, this research is the first to introduce an Islamic SRI stock Index, particularly in Indonesia. Hence, the result could be a consideration for the Indonesia stock exchange (IDX) stakeholder to introduce this index to the market. Furthermore, the results is expected to help investors in selecting stock that meet the standards of Islamic stocks while also fulfill the ESG criteria into their investment portfolios.
Tanggal Publikasi: 5 Jun 2018
Halal purchase intention on processed food
The objective of this study is to investigate the factors affecting customers on purchasing halal purchase intention on processed food. A purposive sampling method with 193 respondents and the data analysis is done by SEM-PLS method. The results show that halal awareness, health reason, and perceived value have a significant and positive direct effect on purchasing intention. Halal marketing also shows a significant and positive effect on purchasing intention. The food safety, halal certification, brand image, and perceived quality show the same effect which has no direct effect on purchasing intention. Furthermore, Food safety has an indirect effect on purchasing intention through health reason. Halal certification has an indirect effect on purchase intention through brand image variable. Meanwhile, brand image and perceived quality have an indirect effect through perceived value variable on purchasing intention.
Tanggal Publikasi: 1 Jun 2018
Applicability of theory of constraint in predicting Ghanaian SMEs investment decisions.
This study investigated dimensions of SME’s constraints and decisions to Invest in the Ghanaian Oil and Gas Sector. Using a binominal regression model we analyzed primary data from 497 local SMEs. The study found that SMEs with inadequate capital, had high level of competition, had high corruption perception, lacked policy awareness, lacked adequate external credit facilities, had inadequate information, lacked managerial capabilities, lacked technological capabilities were less likely to invest in the Ghanaian oil and gas sector. Per contra, inadequate human resources capabilities, inadequate entrepreneur characteristics exerted no significant influence on SMEs decisions to invest in the Ghanaian oil and gas sector. This study has implications on oil and gas policies, investment decisions and future research. Particularly Ghanaian government is required to expedite and enforced the Local Participation in Petroleum Activities Policy under the Petroleum Regulations. This study could be replicated within other emerging economies using different models.
Tanggal Publikasi: 24 Mar 2018
Ensiklopedia Leadership dan Manajemen Muhammad SAW" The Super Leader Super Manager
Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager DSpace Repository DSpace Home Ekonomi Syariah Perpustakaan Koleksi Reference View Item Login Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager Show full item record Title: Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager Author: Dr. Muhammad Syafi'i Antonio Abstract: URI: http://repository.pelitabangsa.ac.id/xmlui/handle/123456789/844 Date: 2018-03-24 Files in this item Files Size Format View Description 1540192046269_1 ... _IMG_20180322_0040.jpg.jpg 2.479Mb JPEG image View/Open Gambar "Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager"
Tanggal Publikasi: 20 Mar 2018
The Implementation of Total Quality Management (TQM) In Small and Medium Manufacturing Company (SMMC) and Its Impact to Competitiveness and Performance
This study aims to analyze the influence of Total Quality Management (TQM) implementation to competitive advantage and company’s performance, especially to small and medium manufacturing company. Using Partial Least Square (PLS) tested the hypothesis of Structural Equation Modelling (SEM). There is significant influence between TQM implementation to competitive advantage. Likewise with a competitive advantage to the company’s performance there is significant influence. But there is no significant influence directly between TQM to the company’s performance. The study discusses about the implementation of TQM in small and medium manufacturing companies. In the practice, implementation of TQM in small and medium manufacturing companies are not as smooth as the large manufacturing company
Tanggal Publikasi: 17 Feb 2018
PROSES PEMILIHAN PERBANKAN SYARIAH DALAM PERSPEKTIF MASYARAKAT MUSLIM DI PEKANBARU, RIAU: SATU KERANGKA KONSEPTUAL
Makalah ini fokus kepada kajian tentang sikap dan gaya hidup masyarakat muslim di Pekanbaru, Riau dan perspektif mereka dalam memilih perbankan syariah. Meskipun masyarakat Indonesia umumnya dan masyarakat Pekanbaru, Riau, khususnya mayoritas beragama Islam, namun kenyataan menunjukkan bahwa mereka lebih memilih perbankan konvensional dibandingkan perbankan syariah. Masalah yang timbul adalah, apakah hal tersebut didasari oleh sikap dan gaya hidup mereka dalam melaksanakan perintah agama? Ataukah karena produk dan sarana prasarana yang ditawarkan perbankan syariah belum sesuai dengan sikap dan gaya hidup mereka?. Makalah ini coba membentuk suatu kerangka konseptual tentang fenomena tersebut khususnya tentang sikap dan gaya hidup konsumen muslim dan kesannya kepada proses pemilihan perbankan syariah. Kajian ini dilakukan menggunakan kaedah kajian perpustakaan dan analisis deskriptif. Dapatan kajian adalah membentuk suatu kerangka konseptual tentang strategi pemasaran perbankan syariah khususnya yang berhubungan dengan sikap dan gaya hidup konsumen muslim yang sejalan dengan konsep Islam.
Tanggal Publikasi: 13 Feb 2018
Do You Capture Financial Crisis?
This article summarizes the multitude of empirical studies in the area of Islamic banking and finance with purpose to analyze impact of Islamic banking and finance studies to practice by mapping research direction and the depth of the study. The studies are categorized based on research paradigm, countries being researched, methods employed, and results that lead to policy direction in the particular period. The research found that the research direction of the papers under study mostly employ positivist paradigm with countries being researched are generally Malaysia, Pakistan, Indonesia and UAE. It documents that the papers did not link directly to the future policy directions ie. to predict and prepare for financial crisis, rather they merely responded to the undergoing policies or themes of the journals. This review provides insights for understanding the importance of guiding future policy direction in the area of Islamic banking and finance by publishing more research policy papers authored by both academics and professionals.
Tanggal Publikasi: 1 Feb 2018
Public Equity Crowdfunding: What Islamic Microfinance needs to ponder
On the development of microfinance institutions, fintech will stimulate the revival of easy-to-use commerce and online business and change the complexities in how the market operates. Technological advances have encouraged innovative financing and market-based financing solutions that allow for more financial democratization for small businesses and entrepreneurs that have an innovative business idea. Currently, in terms of regional solidarity, Indonesia, Malaysia, Thailand and Singapore are expected to become the new Fintech powers in the Asian region. In that way, fintech not only represents a component of financial services innovation but it can also fill the financing gap for more than 200 million microfinance businesses in Southeast Asia worth nearly US$300 billion per year
Tanggal Publikasi: 1 Feb 2018
Bank Wakaf: Apa dan Bagaimana
Buku "BANK WAKAF Apa dan Bagaimana" ini pada dasarnya bukan suatu yang betul-betul baru, namun setidaknya kami ingin mengingatkan bahwa masih begitu banyak dan luas potensi umat yang bisa kita manfaatkan tapi sampai kini belum termaksimalkan. Kami sadar bahwa apa yang ada dalam buku ini mungkin masih mentah dan masih perlu banyak eksplorasi, sekali lagi setidaknya kami telah memberikan umpan, tinggal sejauh mana semua komponen umat bisa turut mengambil bagian dalam pengembangan potensi-potensi pendanaan umat agar kemaslahatan umat yang kita citakan semakin nyata. Buku ini terdiri dari 9 bab yang membahas tentang: Konsep dasar, hukum dan sejarah wakaf, wakaf tunai, istibdal wakaf, wakaf dalam perspektif ekonomi dan keuangan Islam, tata kelola, rancang bangun model pembiayaan, crowdfunding berbasis fintech, dan dana wakaf berbasis kotak jumat. Institusi ZISWAF atau Zakat, Infak, Sedekah dan Wakaf dalam kerangka kerja keuangan sosial Islam menjadi sangat krusial untuk mengisi kekosongan pendanaan dan memberi manfaat dalam intermediasi kesejahteraan sosial. Buku ini diharapkan mampu mengeksplorasi potensi dan penerapan institusi wakaf di bidang pembiayaan sosial dan pembangunan melalui pengefektifan intermediasi sosial antara para dermawan dan yang membutuhkan (umat
Tanggal Publikasi: 31 Jan 2018
ANALYSIS OF WOMEN’S PARTICIPATION IN EFFORT TO INCREASE THE FAMILY INCOME
The importance of women's participation in the current era of development becomes a place where women and men should have equal opportunity to optimize themselves without ignoring their responsibilities. One alternative that can be used to optimize the potential of women to improve their standard of living is by entrepreneurship. It is undeniable that currently there are 14% of female head of households of the total population with welfare levels below 40%. According to that fact, it affirms that involvement of women in development is very important. The purpose of this research is to analyze the participation of women in effort to increase family income through one of the programs owned by Rumah Zakat. Income that became one of the real indicators to rehabilitate certain circumstances became the main goal of the program that implemented by Rumah Zakat. The method used in this research is quantitative method with descriptive research type. The result showed that from 941 samples used, there were 712 (76%) female beneficiaries, and 229 (24%) beneficiaries were male. In addition, until June 2017 the beneficiary in this program is able to increase their average income by 9%.
Tanggal Publikasi: 31 Jan 2018
FULFILLMENT CHILDREN’S RIGHT THROUGH THE ZAKAT OPTIMIZATION
One of child protection effort besides protection from violence, neglect, and abuse is how to ensure every rights of the child is fulfilled well. But in fact, the poverty that also attached to the children is an obstacle to the fulfillment of children's rights in accordance with what is listed in the UN Convention on the Rights of the Child. To cope with these situation, optimizing zakat is certainly one of the alternatives that can be used. Through the optimization of zakat, the child can fulfill his rights in accordance with the contents of the Convention such as the right to survival, the right to grow and develop, the right to protection, and the right to participate. The research method used in this article is qualitative method with descriptive qualitative research type. Methods of data collection used is by interview, observation, and documentation study. Based on the result of this research indicate, until June 2017 through zakat optimization which has been done by Rumah Zakat has provided free education access to 2,006 children, and 6,578 scholarships for children education throughout Indonesia. In addition, through the optimization of zakat that have been done has successfully provided assistance to 15,303 child beneficiaries, through the health programs provided. The conclusion of this research is that the fulfillment of children's rights that have been done through the optimization of zakat covers the fulfillment of the right of child survival, children's right to grow and develop, and the right to get protection.
Tanggal Publikasi: 31 Jan 2018
MENGEMBANGKAN SIKLUS PENERAPAN SISTEM MANAJEMEN KINERJA BERBASIS KEMASLAHATAN
This research aims to develop the implementation cycle of performance management based on benefit (maslahah performance). Maslahah performance consists of 6 orientation namely worship orientation, internal process orientation, learning orientation, talent orientation, customer orientation and wealth orientation. The study was conducted through in-depth literature study of previous research related to the concept of maslahah, the performance management system of maslahah, the balanced scorecard (BSC) and the quality management system. Research shows that maslahah performance can be applied with the foundation of PDCA cycle that is Plan - Do - Check - Action. The Plan step is developed into 5 steps: strategic planning, identifying the safety foundation, determining the maslahah behavior, determining the size and agreeing the performance contract. Step Do is developed into steps to implement performance. Check step was developed into a monitoring step. Action Steps are developed into follow-up steps