Filter
Filter
Hasil Pencarian
Penelitian
Tanggal Publikasi: 1 Nov 2022
MEKANISME DAN KEDUDUKAN MANFAAT ATAS PERTANGGUNGAN JIWA PADA ASURANSI JIWA SYARIAH DALAM PERSPEKTIF HUKUM ISLAM
Tujuan - Tujuan dari penelitian ini adalah untuk mempelajari dan menganalisis mekanisme penentuan penerima mafaat uang pertanggungan jiwa asurasi syari’ah dan status kedudukan atas manfaat pertanggungan jiwa dalam perspektif hukum Islam di PT. Asuransi Allianz life Indonesia unit syari’ah distribusi bancassurance Maybank.
Desain/metodologi/pendekatan – Untuk mencapai tujuan tersebut, penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan dengan mengadakan observasi (pengamatan), interview (wawancara) dan studi dokumentasi. Analisis data dilakukan dengan melakukan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan dengan mereview data dan teori yang telah dibangun dalam penelitian. Pengecekan keabsahan data dengan triangulasi sumber.
Temuan – Hasil penelitian menunjukkan bahwa mekanisme penentuan penerima manfaat atas uang pertanggungan jiwa di PT. Asuransi Allianz life Indonesia unit syari’ah distribusi bancassurance Maybank merupakan hak prerogratif peserta asuransi, baginya diperbolehkan memilih dan menunjuk penerima manfaat dengan syarat antara pihak yang diasuransikan dengan termaslahat/penerima manfaat ada hubungan insurable interest. Dengan skema pemberian (hibah) uang pertanggungan, adapun hibah tersebut baru bisa berlaku setelah pihak yang diasuransikan meninggal dunia dan klaim atas uang pertanggungan jiwa disetujui (hibah muallaqah bi syarth maut al wahib). Kedudukan uang pertanggungan jiwa pada asuransi Allianz syari’ah adalah sebagai mauhub (harta benda yang diberikan), sedangkan pihak yang diasuransikan menempati kedudukanya wahib (pemberi), termaslahat menempati kedudukanya mauhub lahu (penerima).
Keterbatasan/implikasi penelitian – Studi ini meminta perhatian DSN-MUI dan regulator untuk mengeluarkan fatwa dan peraturan bahwa kedudukan uang pertanggungan jiwa adalah sebagai mauhub (harta benda yang diberikan), Pihak yang diasuransikan menempati kedudukanya wahib (pemberi), dan Termaslahat menempati kedudukanya mauhub lahu (penerima). Sehingga dengan dasar fatwa dan peraturan tersebut perusahaan asuransi syari’ah bisa mencantumkan dalam klausula polis perihal kedudukan uang pertangguan jiwa dalam asuransi syari’ah adalah sebagai mauhub.
Orisinilitas/nilai – Hal ini menambah literatur tentang mekanisme penentuan penerima mafaat uang pertanggungan jiwa asurasi syari’ah dan status kedudukan atas manfaat pertanggungan jiwa tersebut dalam perspektif hukum Islam. Studi ini juga berkontribusi menghindari konflik sesama ahli waris terkait pembagian tirkah karena kedudukan uang pertanggungan jiwa asurasi syari’ah adalah sebagai mauhub bukan tirkah.
Penelitian
Tanggal Publikasi: 28 Okt 2022
Inefficiency In Sukuk Implementation In Indonesia: Data Envelopment Analysis
This study aims to measure the efficiency value of Retail Sukuk issuance and to see what factors influence the inefficiency of Sukuk both internally and externally, to provide alternative strategies for the government to achieve Retail Sukuk efficiency. The used method in this study is a Data Envelopment Analysis (DEA) using MaxDEA 6.1 software and interviews with relevant sources. Based on the analysis using the DEA method, it is known that in overall (CRS) and scale, there are 5 series that achieve efficient values or namely SR006, SR008, SR009, SR010, and SR011. The source of inefficiency in Retail Sukuk is dominantly influenced by the Coupon and Total Employee variables. Where coupons have an effect of 41% and total employees by 26% and also fee marketing.
Penelitian
Tanggal Publikasi: 28 Okt 2022
Purpose
This study aims to analyse whether theories and views of classical Islamic scholars are widely adopted as references in Islamic accounting and finance (IAF), Islamic economics (IE) and Islamic business management (IBM) research studies as part of their contribution to solving current economic and financial problems.
Design/methodology/approach
The research adopts a qualitative meta-analysis methodology using NVivo 12 with selected data from 474 international journal articles published between 1981 and 2021. The study considers 172 IAF articles, 111 IE articles and 191 IBM articles.
Findings
The results of the study show that the use of theories and views of classical Islamic scholars is not widespread among the examined research papers. The findings show that 90% of researchers tend to acquire modern economics, management, psychological and sociological theories instead of classical theories. Both modern and classical theories have been discussed in the studied articles namely agency theory, stakeholders' theory, ḥisbah (accountability), maqāṣid al-Sharīʿah (objectives of Islamic law) and Waʿd (unilateral promise). The gaps prevail not only in the taxonomy of terms but also in the choice of paradigm references. It is found that 66% of the 474 journal articles adopt a positivist paradigm, followed by interpretivism (19%), post-structuralism (9%) and critical orientation (6%).
Research limitations/implications
This paper considers only ABS ranking journal articles. Future research may consider other journal articles from different ranking groups such as Scopus or Thomson & Reuters.
Practical implications
The paper sheds light on how Islamic educational institutions can develop strategies for the Integration of Knowledge (IOK) in their curriculum.
Social implications
This paper helps to shape the Muslims' way of thinking within an Islamic worldview which will lead to an Islamic way of expressing knowledge, skill and behaviour.
Originality/value
This paper contributes to the model of IOK that has been deliberated among Islamic universities, especially those that develop IAF, IE and IBM studies.
Penelitian
Tanggal Publikasi: 22 Okt 2022
Menyingkap Fungsi Sosial Perbankan Syariah Dan Pengaruhnya Terhadap Kinerja Keuangan
The social function of Islamic banking is an essential factor in the existence of Islamic banking, and research is still lacking. This study aims to analyze the trend of the social function of Islamic banking, its reporting conformity with accounting standards, and its effect on the financial performance of Islamic banking. The population of this study is Islamic Commercial Banks (ICB) registered with the Financial Services Authority (FSA) from 2014-2019. The sampling technique used purposive sampling and obtained 59 samples. The method of analysis used descriptive analysis and multiple linear regressions. The results show that fines and non-halal income still dominate the social function instrument. Social functions such as zakat, infaq, alms, and waqf tend to be low. Social reports in the form of sources and uses of zakat funds are sufficient. Reports on sources and uses of benevolent funds are also in the sufficient category, but the percentage value is lower. Internal zakat positively affects the performance of Islamic banking as measured by Return on Assets (ROA) and Operating Expenses on Operating Income (BOPO). Other variables do not affect the performance of Islamic banking as measured by ROA, BOPO, and Non-Performing Financing (NPF). This research theoretically confirms that internal zakat can encourage the growth of Islamic banking. Islamic banking must pay attention to social functions, especially zakat, an order from Islam.
Penelitian
Tanggal Publikasi: 21 Okt 2022
THE INFLUENCE OF COMMUNICATION EFFECTIVENESS, SERVICE QUALITY AND TRUST ON COMMITMENT CONNECTEDNESS TO CUSTOMERS
The purpose of the study is to This will examine the strong influence of communication effectiveness, functional quality and technical quality on commitment to connectedness with trust as a mediating variable, the quantitative method used in this study is path analysis is used to determine the effect of communication effectiveness, technical quality, functional quality and trust on connectedness commitment. There are 4 stages of regression; The connectedness commitment, The confidence, The functional quality And The technical quality variable. The conclusions obtained from this research are The regression coefficient which shows the relationship between communication effectiveness and connectedness commitment, The effectiveness of communication does not affect trust directly, but through the perception of technical quality and functional quality, Technical quality is also known to influence commitment to connectedness through trust, quality and trust This shows that the perception of functional quality affects customer connectedness commitment more than technical quality and Service quality is a variable that affects trust, while effective communication will create a higher perception of service quality in the eyes of customers.
Penelitian
Tanggal Publikasi: 21 Okt 2022
THE INFLUENCE OF COMMUNICATION EFFECTIVENESS, SERVICE QUALITY AND TRUST ON COMMITMENT CONNECTEDNESS TO CUSTOMERS
The purpose of the study is to This will examine the strong influence of communication effectiveness, functional quality and technical quality on commitment to connectedness with trust as a mediating variable, the quantitative method used in this study is path analysis is used to determine the effect of communication effectiveness, technical quality, functional quality and trust on connectedness commitment. There are 4 stages of regression; The connectedness commitment, The confidence, The functional quality And The technical quality variable. The conclusions obtained from this research are The regression coefficient which shows the relationship between communication effectiveness and connectedness commitment, The effectiveness of communication does not affect trust directly, but through the perception of technical quality and functional quality, Technical quality is also known to influence commitment to connectedness through trust, quality and trust This shows that the perception of functional quality affects customer connectedness commitment more than technical quality and Service quality is a variable that affects trust, while effective communication will create a higher perception of service quality in the eyes of customers.
Penelitian
Tanggal Publikasi: 17 Okt 2022
KESULITAN KEUANGAN DAN OPINI AUDIT GOING CONCERN: PERAN MODERASI TATA KELOLA PERUSAHAAN
Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan terhadap opini audit going concern pada masa sebelum dan selama Covid-19. Tujuan lainnya adalah untuk menganalisis peran moderasi tata kelola perusahaan pada pengaruh kesulitan keuangan terhadap opini audit going concern. Sampel penelitian adalah perusahaan dalam daftar indeks saham syariah Indonesia yang terkena dampak Covid-19 pada tahun 2018-2021. Hasil pengujian dengan teknik SEM-PLS, membuktikan tidak adanya pengaruh signifikan kesulitan keuangan terhadap opini audit going concern sebelum Covid-19. Namun, terdapat pengaruh signifikan kesulitan keuangan terhadap opini audit going concern selama Covid-19. Penelitian ini juga tidak dapat membuktikan adanya peran moderasi tata kelola perusahaan pada pengaruh kesehatan keuangan terhadap opini audit going concern baik pada sebelum maupun selama Covid-19.
Penelitian
Tanggal Publikasi: 14 Okt 2022
THE IMPACT OF SHARIA COMPLIANCE AND SERVICE QUALITY ON CUSTOMER LOYALTY WITH RELIGIOSITY AS A MEDIATING VARIABLE
The objective of this research is aimed at analyzing the impact of sharia compliance and service quality on the loyalty of Islamic bank customers in Bogor regency with religiosity as mediating variable. This study is quantitative in nature. By using stratified random sampling, there are 277 respondents as the research sample. Structural Equation Modeling (SEM) is approached to analize the data. The results of this research find that sharia compliance and religiosity partially impact on the loyalty but interestingly service quality has no significat influence on it. Furthermore, it is found that religiosity significantly mediates the influence of sharia compliance on the loyalty but does not mediate the impact of service quality on the customer loyalty.
Penelitian
Tanggal Publikasi: 4 Okt 2022
Compiling a Sharia Indicators of Wedding Organiser
The sharia wedding organizer industry is starting to provide an alternative sharia version. However, no specific index can be used as a standard for sharia compliance of a wedding organizer. This study aims to compile a sharia wedding organizing index from the perspective of Maqashid Sharia. The sharia wedding organizer index can then be used as an indicator in viewing the sharia wedding organizer. By using a literature review method, this study will collect literature in the form of postulate and previous studies as a basis for compiling an index. In calculating the weights, this study uses the Simple Additive Weighting approach. The primary basis for compiling the index is the Maqashid Sharia index theory by Al-Ghazali. The findings show that 13 indicators are used as indexes that measure the sharia of the wedding organizer. The indicators are seclusion, tradition, pre-wedding, make-up artist, prayer time, eating etiquette, food, fashion style, contract form, package options, transaction medium, music, and marriage motivations. This study is the first to compile a list of sharia requirements and rules that sharia wedding organizers must meet.
Penelitian
Tanggal Publikasi: 30 Sep 2022
ISLAMIC FINANCIAL DEVELOPMENT AND INCOME INEQUALITY IN INDONESIA
The objective of this paper is to analyze the short and long run relationship between Islamic financial development and income inequality in Indonesia over the period of 2000-2020. The study has employed the Auto Regressive Distributed Lag (ARDL) bound testing approach and the Error Correction Mechanism (ECM) to examine the existence of long-run and short-run relationship, while variance decomposition (VDC) technique is used to provide Granger causal relationship between the variables. The cointegration tests show that there is a long run relationship between Islamic financial development, economic growth, inflation and income inequality in Indonesia. However, Islamic financial development itself is found to be not statistically significant in influencing income inequality during the sample period for long-run. This study found a positive and statistically significant (10%) effect of Islamic financial development in explaining the changes in income inequality in the short run. In terms of policy, enhancing financial access is needed to ensure that financial development fully supports the reduction of income inequality in Indonesia.
Penelitian
Tanggal Publikasi: 30 Sep 2022
Blended Finance and the Role of Waqf Bank: Shaping the SDGs in Indonesia
To mobilize new sources of capital to achieve the goals stated in the SDGs, blended finance is one of the most important and new approaches to utilizing public funds. In addition, the blended finance model can also be used to attract private investment. In Islam, blended finance is a way of using public capital or Islamic social funds to increase private sector investment in developing countries to realize the SDGs. Blended finance allows for-profit or non-profit organizations to co-invest with one another while achieving their own goals (social impact, financial return, or a combination of both). This study proposes waqf as a source of funds to be included in the blended finance model and creates investment opportunities in developing countries, especially Indonesia, as a country with the largest Muslim population in the world, which in particular can have a significant development impact on SMEs and those in need. This study contributes to practical discussion on how to maximize the potential of waqf fund and it’s institution through blended finance model for SDGs.
Penelitian
Tanggal Publikasi: 30 Sep 2022
Family Financial Management in Realizing Sakinah Family
Improper household financial management often becomes a dispute in the family, which eventually becomes the cause of divorce. The divorce rate in Indonesia in 2020 reached 306,688 cases which has increased every year since 2015. According to data in June and July 2020, the number of divorce cases increased by 57 thousand cases with 80 percent of divorce cases that went to Religious Court filed by wives. Of all these cases, not a few are triggered by economic problems in the family. Family financial management hence is a way of managing family finances regularly and carefully through the stages of planning, implementing, and monitoring. By using library research and field research, this research categorizes and interprets the literatures using thematic analysis perspective. Coupled with understanding of maqasad al shari’ah, the results of the study find that Islamic family financial management starts from planning, based on tawhid and straight intentions. Then the family has to manage income, which ensures income is obtained and used in a lawful and tayyib way, complete with sense of mujahadah and ukhuwah. The family also has to manage needs, allocate proportionally (not stingy and wasteful), donate, record every cash flow (money in and out), Then if there is a surplus it must be managed with savings/investment and if the deficit is attempted to stay away from debt. Next, the family has to fulfill five elements of maqasad al shari’ah to achieve family financial dreams. Finally, financial evaluation is carried out by auditing, zuhud, gratitude and muhasabah. So that all financial activities must be run with good morals.
Penelitian
Tanggal Publikasi: 30 Sep 2022
How Does Accounting Play a Role in Islamic Microfinance and Islamic Wealth Management Practices? Case Studies in Indonesia, Pakistan and Egypt
1qwThe aim of this study is to assess the level of accounting involvement among participants in an Islamic microfinance program, and to propose a financial accounting and recordkeeping framework for Islamic wealth management practices that can be used by clients and families, this can also give them better insight into finance and their family business. To achieve the two research objectives, the authors used Participatory Action Research (PAR) by preparing an exercise questionnaire as a research instrument for participants for four months. The study is limited to discussing the empowerment of women/mixed participants through microfinance institutions in three countries (Indonesia, Pakistan and Egypt). Institutions selected as case studies provide funds and loans to meet their living needs and run their small businesses. The total participants involved in this study were 130 participants; 68 from Indonesia, 50 from Pakistan and 12 from Egypt. Overall, participants' knowledge of accounting and finance in the three countries is quite similar which is still relatively low. Yet they show a strong interest in adopting simple wealth management practices starting with recording their business assets and cash flows. This exercise initially showed the result that 95% of the participants had no knowledge of accounting matters such as recording their finances and making their financial plans. After three months of training, participants in Indonesia (35%) actively participated and found the exercise useful. As per Pakistan, only 30% of all participants filled out the research instrument. In terms of the IMF, Akhuwat Foundation Pakistan and Bab Rizq Jameel Egypt works with more expertise and professionalism than Baitut Tamkin Tazkia Madani (BTTM) Indonesia. The first two institutions released their annual reports including financial statements that have been audited by Big- Accounting Firms. BTTM on the other hand is still audited by an internal audit firm. Based on the findings, we recommend that regulators in charge of poverty alleviation policies need to focus on basic financial education, regular accounting and wealth management training and strict field supervision to equip the lower classes.
Penelitian
Tanggal Publikasi: 30 Sep 2022
The Urgency of Debt Management in the Perspective of Islamic Wealth Management
The study attempts to reveal debt position in wealth management and Islam Solution to overcome unresolved debt. The study is written by answering a number of predetermined research questions. The literature related to the research question is used as the reference material. Debt management is a must in Islam. There are three important things in assessing gharim namely: motives of the debtor, purposes of the debtor, and circumstances of the debtor. Furthermore, Islam solution to avoid the negatives side of debt: personal support, Social support, Institutional Support.
Penelitian
Tanggal Publikasi: 30 Sep 2022
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 Sep 2022
Online Business Ethics in Islam
Technological developments have changed the way people make buying and selling transactions. In the digital era, people prefer to buy and sell online, because it is more efficient and effective. can be done anywhere. However, this creates a variety of new problems such as opportunities to commit fraud, payments and delivery of goods that are not appropriate, guarantees that are not guaranteed, which ultimately result in losses to one party or both parties. This study aims to determine ethics in the implementation of online buying and selling according to Islam. The author uses qualitative research methods with library research methods. The results of the study indicate that the ethics of buying and selling online must prioritize the values contained in the Qur'an and hadith. These values include unity, balance, free will, responsibility, truth, virtue and honesty. The purpose of applying ethics in online 100 buying and selling is to protect the benefit of individuals, property and the state. It is also a form of respect for every soul. By applying Islamic ethics in buying and selling, a healthy and blessed business climate will be achieved so that an Islamic society structure can be achieved. The first ethics of buying and selling online is not buying and selling in vanity that brings injustice to others such as usury, gambling, ghasab (stealing), treason, dishonesty, cheating, committing perjury, hoarding goods, monopoly, while selling ethics the second online buying is to please each other by being friendly, not criticizing other people's business. With the application of these two buying and selling ethics, benefits will be achieved in life both individually, in society, and in the state.
Penelitian
Tanggal Publikasi: 30 Sep 2022
How Does Accounting Play a Role in Islamic Microfinance and Islamic Wealth Management Practices? Case Studies in Indonesia, Pakistan and Egypt
The aim of this study is to assess the level of accounting involvement among participants in an Islamic microfinance program, and to propose a financial accounting and recordkeeping framework for Islamic wealth management practices that can be used by clients and families, this can also give them better insight into finance and their family business. To achieve the two research objectives, the authors used Participatory Action Research (PAR) by preparing an exercise questionnaire as a research instrument for participants for four months. The study is limited to discussing the empowerment of women/mixed participants through microfinance institutions in three countries (Indonesia, Pakistan and Egypt). Institutions selected as case studies provide funds and loans to meet their living needs and run their small businesses. The total participants involved in this study were 130 participants; 68 from Indonesia, 50 from Pakistan and 12 from Egypt. Overall, participants' knowledge of accounting and finance in the three countries is quite similar which is still relatively low. Yet they show a strong interest in adopting simple wealth management practices starting with recording their business assets and cash flows. This exercise initially showed the result that 95% of the participants had no knowledge of accounting matters such as recording their finances and making their financial plans. After three months of training, participants in Indonesia (35%) actively participated and found the exercise useful. As per Pakistan, only 30% of all participants filled out the research instrument. In terms of the IMF, Akhuwat Foundation Pakistan and Bab Rizq Jameel Egypt works with more expertise and professionalism than Baitut Tamkin Tazkia Madani (BTTM) Indonesia. The first two institutions released their annual reports including financial statements that have been audited by Big- Accounting Firms. BTTM on the other hand is still audited by an internal audit firm. Based on the findings, we recommend that regulators in charge of poverty alleviation policies need to focus on basic financial education, regular accounting and wealth management training and strict field supervision to equip the lower classes.
Penelitian
Tanggal Publikasi: 29 Sep 2022
Wealth Management and Investment in Islamic Settings: Opportunities and Challenges
This book addresses the theory, practices, challenges, key issues and potential future policies concerning investment and wealth management in connection with Islamic finance. There is a noted scarcity of literature on Islamic approaches towards wealth management from a jurisprudential perspective, and so this book aims to address this lacuna in available literature. It demonstrates strategies for wealth management in keeping with the Qur’an and Sunn’ah, posing questions relating to interest and investment, and proposing financial models for benefiting the poorer segments of society while simultaneously satisfying economic necessities in keeping with Islamic law. Given its breadth of scope, combining perspectives from scholars and practitioners with extensive experience in the banking and finance sector from different Islamic settings including Malaysia, Saudi Arabia, Sri Lanka, Brunei and Indonesia, this edited volume will benefit practitioners, researchers, and graduate students studying finance, economics and business management in an Islamic context.
Penelitian
Tanggal Publikasi: 18 Sep 2022
PENDIDIKAN MULTIKULTURAL DI PERGURUAN TINGGI ISLAM BERBASIS BOARDING SCHOOL INSTITUT AGAMA ISLAM TAZKIA
The diverse culture of IAI Tazkia students is a separate demand for the campus in implementing a borading school-based education program. The low sense of social sensitivity as a result of the use of gadgets in generation Z (currently at the age of high school and college) makes intolerance more visible among students. This will be a difficult thing for students studying at the IAI Tazkia boarding school. So the campus needs to provide program content or activities that contain the values of multiculturalism. The method in this study uses a qualitative description method with data collection through interviews, observation and documentation. The results of this study indicate that IAI Tazkia, especially in the Tadris Podi that the researchers studied, there are 7 programs that contain multicultural education which includes: courses on multicultural education and community development, SDS or student dynamic sessions, hidden curriculum, the academic community and the campus environment that supports education. multicultural activities in the campus area, student organizations, student appreciation programs, competitions in matriculation programs.
Penelitian
Tanggal Publikasi: 1 Sep 2022
Factors Affecting Corporate Decision Makers to Transact With Indonesian Sharia Banks
This study aims to examine the factors that influence corporate decision-making factors in transactions with Sharia Bank in Indonesia and recommend strategies to increase corporate customers in Islamic banking to increase their market share considering that corporate customers have large purchase power parity. This study was conducted to fill the research gap where it will be analyzed how the factors that influence the decisions of corporate customers in Indonesia in transacting with Islamic banking. The sample in this study is financial decisionmakers in corporations consisting of the CEO, CFO, Head of Finance, Vice President Finance, and GM Finance. Sampling in this study used the Slovin formula with a target sample of 394 respondents, both Muslim and non-Muslim. The results of this study indicate that in general the level of knowledge of sharia from both Muslim and non-Muslim respondents is still minimal for basic muamalah fiqh knowledge. From the results of the analysis, it was found that the variables of service quality and sharia compliance affect the reputation of Sharia Bank in Indonesia, where the reputation of Sharia Bank is the only variable that directly affects the decisions of corporate decision-makers in transactions with Sharia Bank. Meanwhile, the variables of religiosity, sharia knowledge, the role of company shareholders do not have a positive influence on the dependent variable. Finally, this study recommends the management of Sharia Bank to determine strategic steps to improve reputation as the most decisive variable for a company to transact with Sharia Bank. Reputation is enhanced by improving service quality and sharia compliance