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Penelitian

Tanggal Publikasi: 12 Feb 2025

FRAUD MITIGATION BY EMBOD Y EMBODYING MAQASHID SH QASHID SHARIA VALUES AND ISLAMIC WORK ETHICS

This research examines how the fraud square influences fraud, and investigates whether implementing tahdzib al-fard (educating individuals), part of Maqashid Sharia values, and Islamic Work Ethics (IWE), can reduce employee involvement in fraud. The study uses a quantitative approach with questionnaires for data collection, with 257 civil servants in Banten Province agencies, Indonesia, as study samples. The data were further tested using partial least squares structural equation modeling. The study reveals that pressure, opportunity and rationalization have a positive relationship with fraud, while integrity has no impact on fraud deterrence. Tahdzib alfard significantly influences employee perceptions and attitudes towards dealing with fraud triggers and increasing integrity. IWE was found to only moderate the relationship between pressure and fraud. The research captures the prevalence of fraud in Banten Province government agencies through the lens of the fraud square. It also proposes a new measurement of tahdzib alfard, combined with the internalization of IWE, as a promising approach that weakens the drivers of fraud and has implications for reducing the level of fraud in the government sector.

Penelitian

Tanggal Publikasi: 21 Jan 2025

The Role of Customer Satisfaction in Moderating the Effect of Brand Image and Service Quality on Loyalty (Study on Islamic Banking in West Java Region)

This study examines the factors that influence customer loyalty at Islamic banks in West Java in the face of increasingly fierce competition in the Islamic banking industry. The research focuses on brand image, service quality, and customer satisfaction, highlighting the moderating role of customer satisfaction. The uniqueness of this study lies in the in-depth exploration of how customer satisfaction serves as a moderator that strengthens the relationship between brand image and loyalty in the religious preferences of the people of West Java. Data was collected from Islamic bank customers in West Java using purposive sampling method, with a total of 259 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with AMOS software version 24. The results showed that brand image, service quality, and customer satisfaction have a positive and significant effect on loyalty. In addition, customer satisfaction moderates the relationship between brand image and loyalty, strengthening customer trust and long-term commitment. This research introduces a new perspective by integrating the religiosity dimension as an intrinsic factor that influences the effectiveness of Islamic banks' strategies in increasing customer loyalty. The practical implication is that Islamic banks should enhance customer experience through specific strategies, such as providing intensive training to improve employees' service skills, using technology to ensure service efficiency and convenience, and developing marketing campaigns that are consistent with Islamic values. In addition, proactive and transparent complaint management can strengthen customer relationships. These measures are important to strengthen brand image, improve service quality, and foster loyalty in the long run.

Penelitian

Tanggal Publikasi: 31 Des 2024

Comparative Efficiency Analysis in Takaful Industry in Southeast Asia

This research aims to evaluate the comparative efficiency of the Takaful industry in Southeast Asia, specifically in Indonesia and Malaysia, highlighting the sector's performance and operational benchmarks. Utilizing Data Envelopment Analysis (DEA), this research measures the efficiency of various Islamic insurance companies in 2019-2023 by comparing input variables such as Total Assets and Operating Expenses to output variables such as Revenue and Profit (Loss). The selection of input and output variables is adjusted to the intermediation efficiency approach used in the study. The results reveal that the efficiency trend in Islamic insurance companies in Indonesia and Malaysia tends to fluctuate. Besides, there is no Islamic Insurance company in Indonesia and Malaysia has achieved the maximum average efficiency score (1.00) during 2019-2023. PT Asuransi Sonwelis Takaful (0.93) reached the highest average efficiency score (0.93) among Islamic insurance companies in Indonesia. Meanwhile, Etiqa General Takaful Berhad was the Islamic insurance company in Malaysia that achieved the highest average efficiency score (0.99). This study also found that the efficiency level of Islamic insurance Companies in Malaysia tend to be higher than that of Islamic insurance companies in Indonesia. To achieve maximum efficiency level, Islamic insurance companies in Indonesia and Malaysia can improve their performance by concerning to the Revenue and Profit as the input variables, which are the largest sources of inefficiency inIslamic Insurance companies in Indonesia and Malaysia respectively. Islamic insurance companies in Indonesia and Malaysia should focus on improving efficiency through regular performance evaluations and product innovation to enhance financial inclusiveness and expand their reach. Regulators and academics are encouraged to support this effort by monitoring industry performance, addressing operational challenges, and conducting further research to provide comprehensive insights into the efficiency of Islamic insurance companies.

Penelitian

Tanggal Publikasi: 31 Des 2024

Analysis of Implementation the Good Nazir Governance (GNG) Index in Waqf Institutions

This study investigates the implementation of Good Nazir Governance (GNG) in Indonesian Waqf Institutions, utilizing the GNG Index as an assessment tool. Despite the considerable potential of waqf in Indonesia, governance practices remain relatively underdeveloped. While the GNG Index presents a novel instrument for evaluating waqf performance, prior research on its application has been limited. This research aims to fill this gap by examining the extent to which waqf institutions adhere to GNG principles. Employing a mixed methods approach, combining qualitative and quantitative data collected through purposive sampling and a questionnaire, this study reveals that only 45 percent of the 20 sampled waqf institutions achieve a "compliant" rating on the GNG Index. These findings highlight the need for further efforts to enhance GNG practices in Indonesian waqf institutions.

Penelitian

Tanggal Publikasi: 31 Des 2024

The Intersection of Human Development and Poverty: An Analysis of HDI and I-HDI in Yogyakarta based on Maqāşid Syarī’ah

Despite its high Human Development Index (HDI), Yogyakarta paradoxically suffers from one of the highest poverty rates on the island of Java. This situation underscores the limitations of conventional human development metrics, particularly in regions with a predominantly Muslim population. To address this issue, this study introduces the Islamic Human Development Index (I-HDI) as an alternative framework that more effectively captures the relationship between human development and poverty in a Muslim-majority context.Utilizing secondary data from five districts in Yogyakarta spanning the years 2012 to 2023, and employing panel data regression alongside Granger causality analysis, the findings indicate that HDI has a limited and indirect effect on poverty. In contrast, I-HDI demonstrates a stronger and more direct negative correlation with poverty levels. Furthermore, Granger causality analysis reveals that changes in I-HDI significantly influence poverty levels, and vice versa, suggesting a dynamic and bidirectional interaction between these two variables.These results imply that I-HDI offers a more accurate reflection of human development in Muslim-majority regions, capturing dimensions often overlooked by traditional indices. Ultimately, the findings highlight the intricate interaction between human development and poverty, providing valuable insights for policymakers to create more effective poverty alleviation strategies grounded in Islamic principles and local cultural values

Penelitian

Tanggal Publikasi: 29 Des 2024

STRATEGI KOMUNIKASI DALAM PENGELOLAAN WAKAF UANG (STUDI KASUS PENGELOLAAN WAKAF DI JAWA BARAT)

Potensi wakaf uang di Indonesia mencapai Rp180 triliun per tahun, realisasi penghimpunannya masih rendah, kurang dari 1%. Rendahnya kesadaran masyarakat menjadi salah satu hambatan utama, terutama persepsi bahwa wakaf terbatas pada aset fisik seperti tanah atau bangunan. Tujuan dari penelitian ini adalah untuk mendalami persepsi dan minat lembaga nadzir wakaf terhadap pengelolaan wakaf uang. Mengkaji hambatan lembaga nadzhir wakaf dalam mengelola wakaf dan menemukan strategi komunikasi dalam meningkatkan wakaf uang di provinsi Jawa Barat. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, yang pengumpulan data melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan pentingnya strategi komunikasi eksternal yang efektif, termasuk edukasi berbasis religiusitas, penggunaan media sosial, dan pengemasan pesan yang relevan untuk meningkatkan pemahaman masyarakat. Pendekatan komunikasi interaksional, yang memungkinkan dua arah dan umpan balik, juga direkomendasikan untuk memperkuat hubungan antara Badan Wakaf Indonesia, lembaga Nazhir, dan masyarakat. Strategi ini berperan sebagai jembatan untuk membangun kepercayaan, meningkatkan kesadaran, serta mendorong partisipasi masyarakat dalam wakaf uang. Implementasi strategi ini diharapkan dapat mengoptimalkan potensi wakaf uang sebagai instrumen pembangunan ekonomi berbasis Islam dan meningkatkan kesejahteraan masyarakat.

 

Penelitian

Tanggal Publikasi: 29 Des 2024

Enhancing ZIS management through marketplace platforms: Opportunities and sharia compliance challenges

Zakat Institutions and marketplace platforms have established a
collaboration to adapt to the growing shift toward digital transaction
patterns in managing Zakat, Infaq, and Shadaqah (ZIS). Marketplaces
offer convenience in ZIS collection, while LAZ ensures Sharia
compliance in fund management. This study highlights how such
collaboration significantly expands the reach of ZIS collection,
presenting immense potential, but also identifies challenges in ensuring
Sharia compliance and accountability. The research employs a
qualitative methodology to explore the dynamics of the collaboration
between Zakat Institutions and marketplace platforms. Thematic
analysis was applied to identify key themes related to the opportunities
and challenges of the collaboration. The research contributes to the
understanding of digital platforms' role in faith-based financial
management, offering practical insights for enhancing cooperation
between LAZ and marketplaces. It emphasizes the need for dialogue,
public education about ZIS and qurban, and system adjustments to
ensure Sharia compliance. The findings have practical implications for
improving digital ZIS management through enhanced accountability
and regulatory frameworks, making this collaboration a model for
leveraging technology in religious fund management.

Penelitian

Tanggal Publikasi: 27 Des 2024

KOMUNIKASI MULTIMODAL ALFIANSYAH KOMENG DALAM PEMILIHAN UMUM DEWAN PERWAKILAN DAERAH RI 2024

Penelitian ini mengangkat pertanyaan penelitian tentang bagaimana kerangka komunikasi multimodal Alfiansyah Komeng dalam Pemilihan Umum Dewan Perwakilan Daerah RI 2024. Tujuan dari penelitian ini adalah untuk mendapatkan kerangka komunikasi multimodal Alfiansyah Komeng dalam Pemilihan Umum Dewan Perwakilan Daerah RI 2024. Hasil penelitian ini diharapkan dapay memberikan manfaat pada pemahaman mendalam tentang konsep analisis multimodal sebagai alat komunikasi politik dalam kampanye politik.. Metode penelitian yang digunakan dengan pendekatan deskriptif kualitatif dengan analisis teori komunikasi multimodal dari Kress dan Van Leeuwen. Hasil Penelitian menunjukkan bahwa secara komponen identional foto komeng di kertas suara calon DPD RI membawa kesan lucu sehingga membuat masyarakat untuk mencoblosnya. Secara interpersonal persepsi piblik terhadap komeng menunjukkan bahwa komeng sebagai sosok yang asli apa adanya, unik dan menghibur. Komeng sebagai komedian telah melekat sejak lama dan secara tidak langsung menjadi identitas sosial dirinya, krakteristik Komeng yang humoris memberikan sebuah stimulus efektif terhadap para pemilih yang kemudian melahirkan interaksi positif.

Penelitian

Tanggal Publikasi: 14 Des 2024

Early Warning System Kerentanan Keuangan Asuransi Syariah di Indonesia

This study aims as a first step in determining the financial health of the company using the Early Warning System (EWS) financial ratios

Penelitian

Tanggal Publikasi: 11 Des 2024

The Concept and Practice of Integrity, Honesty, and Fairness in Business: Al-Itqan, Islamic Business Value

In the aftermath of World War II, business values proliferated throughout
the West and Japanese cultures. Notably, the latter emphasizes
collectivity, loyalty, and family-centeredness in the workplace, whereas
the former tends to prioritize output. However, these cultures have failed
to incorporate religious values into their philosophical foundations and
practices.

Penelitian

Tanggal Publikasi: 11 Des 2024

Potential Implementation of the Blockchain System in Islamic Securities Crowdfunding

Islamic Securities Crowdfunding (ISCF) is a crowdfunding method for
MSMEs or start-ups, where investors obtain ownership in the form of
securities based on Islamic principles. With the large amount of funds
collected, it is necessary to increase data security and data transactions;
however, the system implemented by the platform is still centralized so
that cybercrimes can occur that threaten personal data or funds. This
chapter analyses the potential of implementing a blockchain system on a
securities platform for Islamic crowdfunding

Penelitian

Tanggal Publikasi: 4 Des 2024

Do Halal Literacy, Religiosity, and Legal Compliance Affect the Motivation of Applying for Halal Product Certification?  

The enactment of regulations regarding the obligation to guarantee halal products in Indonesia according to Law Number 33 2014 is mandatory and binds for SMEs owners to have halal guarantees for all products that are offered. However, the number of Indonesian SMEs that have been halal-certified remains very low and far from their potential. The purpose of this study was to analyze the effect of the level of literacy, religiosity, and legal compliance of SMEs owners on halal product guarantee regulations using a quantitative approach with a research instrument in the form of a questionnaire distributed to SMEs owners in Depok. This study used a purposive sampling technique and obtained as many as 152 food SMEs that had not been halal certified. The results of this study show that halal literacy and religiosity influence the motivation of SMEs owners to apply for halal certifications. There are still SMEs owners who do not know or understand the rules and requirements for applying for halal certification. Legal compliance has no influence on SME owners’ motivation to apply for halal product certification. The majority of respondents complied with business regulations but did not have halal certification. The results of this study are expected to contribute to the implementation of halal certification policies and growth of the halal industry in Indonesia.

Penelitian

Tanggal Publikasi: 1 Des 2024

The Influence of Maqāṣid Sharī‘ah Implementation on Satisfaction of Islamic Cooperatives’ Members

This study aims to elaborate on the application of indicators of five lower-order constructs of maqāṣid sharī‘ah in measuring the satisfaction of Islamic cooperative members

Penelitian

Tanggal Publikasi: 25 Nov 2024

Singapore and Sustainable Finance: Successful Models in Policy Implementation and Best Practices, Compare with Indonesia

Singapore stands out among ASEAN countries for its notable accomplishments in sustainable finance. Singapore is the sole ASEAN country featured in the top 15 rankings of the thirteenth edition of the Global Green Finance Index. Therefore This study aims to find the determining factors for Singapore's success in the implementation of sustainable finance. This research uses qualitative methods and literature review approaches. Upon examining the reports and official websites from the Financial Services Authority (OJK) (Indonesia) and the Monetary Authority of Singapore (MAS) (Singapore), it is evident that Singapore has implemented similar initiatives as Indonesia in addressing its three key issues; lack of knowledge and involvement in the financial sector, standardization of green categorization, and support and collaboration for business opportunities. Both countries have implemented national campaigns, published green taxonomies, and fostered public-private partnership to address these issues. In this study, a new finding was revealed in terms of culture financial understanding. Singapore lacks particular rules pertaining to the promotion of financial literacy. However, Singapore boasts a far greater financial literacy rate compared to other ASEAN countries. The high level of financial literacy certainly has positive influences on the implementation of sustainable finance.

Penelitian

Tanggal Publikasi: 22 Nov 2024

How Perceived Value Mediates Muslim Consumer Loyalty to Halal Cosmetics: An Analysis of Labelling, Price, and Quality

Introduction: Community productivity is critical in maintainingquality of life to avoid disasters. The use of digital technology in the economic aspect has also provided opportunities for people far from the market to earn income to meet their living needs.Objective: This quantitative study aimed to explore the impact of halal labeling, price, and product quality on consumer loyalty toward Indonesian skincare products among Muslim consumers in the Jabodetabek area. Specifically, it examines the mediating role of perceived value in these relationships.Method: Primary data were collected through a questionnaire distributed to 115 Muslim respondents who used Indonesian skincare products from Jabodetabek. The study employed random sampling was used for the participant selection. For data analysis, Structural Equation Modeling (SEM) using Partial Least Squares (PLS) was used to assess both the direct and indirect effects of the variables.Result: This finding revealed that labeling and price do not directly affect consumer loyalty. At the same time,product quality and perceived value do, with the latter being positively influenced by price and product quality. The study also concludes that perceived value is a crucialdriver of consumer loyalty, emphasizing that companies should focus on enhancing product quality and perceived value to strengthen consumer loyalty while recognizing that halal labeling, although important in principle, does not directly impactconsumer loyalty or perceived value. Implication:The findings suggest thatproduct quality and perceived value are critical drivers of consumer loyalty for skincare products targeting Muslim consumers in Jabodetabeky. Halal labeling, while necessaryin principle, does not directly influence loyalty or perceived value. Companies should prioritize enhancing product quality and delivering perceived value to strengthen consumer loyaltywhileconsidering competitive pricing strategies that enhance perceived value
 

Penelitian

Tanggal Publikasi: 21 Nov 2024

Book Review: Halal Logistics and Supply Chain Management In Southeast Asia

Halal logistics and halal supply chain management play essential role in the halal assurance system. Southeast Asia consist of some muslim majority populated countries, and countries with significant number of muslim consumers. The emerging concern towards halal logistics is a certainty after the rising concern worldwide towards halal industry and halal certification system. Southeast Asia is also a home of a country which has announced the mandatory halal certification. The discussion which spans from theoretical perspectives into empirical implementation of policies related to halal logistics in this region may give insight into how halal assurance should be prepared and executed. Articles in this book written with similar conclusions stating that halal is not merely conceptual religious obligations, but also needs technical implementation which will need comphrehensive frameworks. These frameworks consists of inter-related elements which are essential for the optimum system operation. The studies also elaborate opportunities and room for improvements in this halal logistics sector, in order to maintain the optimum total halal assurance implementation.

Penelitian

Tanggal Publikasi: 17 Okt 2024

Pengaruh Kompetensi Staf, Proses, dan Bukti Fisik Terhadap Loyalitas Pelanggan Melalui Kepuasan Sebagai Variabel Mediasi

The purpose of this reseach is to find out whether people, processes, and physical evidence have an effect on customer loyalty through customer satisfaction as mediating variable. This research uses descriptive quantitative method. The population of this research is the customers of Puncak Mas Boutique Syariah Hotel West Java. The sampling technique used was non-probability sampling, with the Convenience Sampling method and distributing questionnaires directly to 100 respondents. To analyze the data, Partial Least Squares – Structural Equation Modeling (PLS-SEM) analysis was used using the SmartPLS 3 application. This study found that the process and physical evidence directly affect customer satisfaction and indirectly affect customer loyalty through customer satisfaction. However, the people variable did not affect both customer satisfaction and loyalty.

Penelitian

Tanggal Publikasi: 16 Okt 2024

Determinants of Intention to Choose Halal Certified Restaurant in West Java

The establishment of halal-labeled restaurants that offer a diverse range of food and beverages is in line with the growing awareness of halal certification. However, the importance of halal certification was not fully known by the public. This study aimed to investigate the potential influence of knowledge, attitude, and religiosity on consumers' purchase interest in halal restaurants in West Java. In addition, certain eateries emphasize the natural and cultural aspects of the region. The varied traditional cuisine, business centers,and the presence of Muslim communities make West Java an attractive destination for those seeking a religiously oriented and convenient dining experience. This study used primary data collected from 100 respondents through a questionnaire distributed via Google Forms. The study utilized purposive sampling, a type of non-probability sampling, and employed multiple linear regression analysis using SPSS version 29for data analysis, the study was conducted in 3stages, namely t-test, f-test, and coefficient of determination test. The findings indicate that attitude and religiosity factors influence consumer purchase intention at the halal restaurant. Conversely, knowledge was not proven to significantly affectpublic purchase intention at the halal restaurant in this study. This research has significant implications for halal restaurant owners. Halal restaurant owners in West Java can better understand the needs and preferences of Muslim consumers, strengthen their market position, and promote the growth of the halalindustry in the region.

Penelitian

Tanggal Publikasi: 11 Okt 2024

Pengaruh Kemampuan Digital dan Kualitas Layanan Elektronik Terhadap Minat Beli Melalui E-Commerce

Currently, the world is experiencing rapid changes with the advent of the Fourth
Industrial Revolution. Digital technology is rapidly developing worldwide, including in Indonesia.
Technological advancements have permeated all human activities, including the business world,
through innovations in electronic commerce, commonly known as e-commerce. This research
uses descriptive quantitative research methods and approaches. The study employs Partial Least
Squares-SEM as a tool to analyze data obtained from distributed questionnaires. Data was
collected through random sampling distribution of questionnaires to respondents, specifically
students in Bogor who have shopped on e-commerce platforms. The results of this study indicate
that the variable of digital capability has a positive and significant effect on purchase intention,
as evidenced by an Original Sample value of 0.152 and a P-value of 0.027 < 0.05. Additionally, the
quality of electronic services has a positive and significant effect on purchase intention, as seen
from an Original Sample value of 0.640 and a P-value of 0.000 < 0.05.

Penelitian

Tanggal Publikasi: 11 Okt 2024

The Impact of Ambiet Factors on Consumer Purchase Decisions

The rise of globalization and the increasing dominance of information technology have
transformed the paradigm for business success. Infrastructure is no longer the sole foundation
for entrepreneurs. Instead, the economic landscape now places greater emphasis on intangible
assets such as intellectual capital. This includes elements like market perception, interpersonal
relationships, company ethos, brand reputation, patents, trustworthiness, strategic vision, and
specialized expertise. In this evolving economic environment, these intangible factors play a
pivotal role in determining the competitiveness and prosperity of businesses. This research uses
quantitative research methods and approaches. Data is collected through random sample
distribution of questionnaires to respondents. The respondents of this study are offline store KKV
visitors. In this study, ambient temperature are predictors that have significant correlations and
influence, contributing to 43.8 percent of variance in customers purchase decisions.