AlIqtishad Jurnal Ilmu Ekonomi Syariah最新文献

{"title":"Optimizing Strategy for Land-Based Waqf Development in Indonesia","authors":"Mutiara Mutiara","doi":"10.15408/aiq.v13i1.20571","DOIUrl":"https://doi.org/10.15408/aiq.v13i1.20571","url":null,"abstract":"Abstract. Indonesia waqf’s potential is considered huge. Even though, there is a imbalance in utilizing land-based waqf in Indonesia. Most of it are served to religious-based activity rather than productive action. The aim of this research is to formulate an optimizing strategy on land-based waqf development in Indonesia. The priority consideration factor affecting nadhir also be inspected as a strategy formulation basis. ANP (Analytic Network Process) method is equipped in this research. Result shows that management capability is the priority aspect to nadzhir’s decision in utilizing land-based waqf. Lack of competency becomes the most highlighted problem in that aspect. Fortification towards the regulation is considered to be the optimizing strategy in development land-based waqf in Indonesia. Keywords: Strategy, Optimizing, Land-Based Waqf, Productive Waqf, Institutional Nadzhir.","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43182010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gold Currency Model in Aceh","authors":"Bedjo Santoso Kadri","doi":"10.15408/AIQ.V12I2.17803","DOIUrl":"https://doi.org/10.15408/AIQ.V12I2.17803","url":null,"abstract":"Abstract. Complementary currency has been a trending issue. This is because the complementary currency can reduce people’s dependency on the government in serving the currency as a medium of exchange. However, many studies neglected the role of idle gold. Aceh is one province of Indonesia that reserves the right of special autonomy to implement Sharia. Aceh, being renowned for its fertility in the cultivation of some agricultural products such as coffee, tobacco, and palm oil, has become a strategic trade center. Aceh is also equally rich in gold mines, with the approximate result of five tons a year. This research attempts to design a model of complementary currency based on physical gold in Aceh. This study uses unstructured interviews with scholars, leaders, business people, and the government. The result reveals that stakeholders agree with the gold complementary currency, support and willing to recommend it. Besides, this model is believed to be beneficial. However, the most challenging factor is the support from the government which is essential to develop this gold currency model. Keywords: Complementary Currency, Aceh Economy, Gold-Based Money, Islamic Currency. Abstrak. Mata uang komplementer (complementary currency) menjadi isu yang masih terus menjadi pembahasan. Hal ini karena mata uang komplementer dapat mengurangi ketergantungan terhadap pemerintah dalam melayani kebutuhan mata uang sebagai media pertukaran. Mata uang komplementer, termasuk yang berbasis emas, dapat meningkatkan ketahanan masyarakat terhadap krisis moneter. Namun demikian, kajian tentang hal ini masih jarang, terutama tentang peranan emas yang menganggur (idle gold). Aceh merupakan satu provinsi di Indonesia yang memiliki hak otonomi khusus untuk menerapkan syariat Islam. Penelitian ini mencoba merekomendasikan model mata uang komplementer berdasarkan emas, untuk diimplementasikan di Aceh. Penelitian dilakukan dengan wawancara tidak terstruktur dengan stakeholders dari ulama, pemimpin masyarakat, pelaku bisnis, dan pemerintah. Hasilnya menunjukkan bahwa stakeholders setuju, mendukung, dan merekomendasikan penggunaan mata uang komplementer di Aceh. Selain itu, model ini dipercaya dapat bermanfaat bagi perekonomian, kehidupan sosial, dan penerapan nilai Islam serta persaidaraan. Namun demikian, tantangan yang paling utama adalah dukungan pemerintah dan keterlibatannya dalam pengembangan dan implementasi model ini. Kata kunci: Complementary Currency, Aceh Economy, Gold-Based Money, Islamic Currency","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45274958","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Can the Implementation of Sharia Banks’ Roadmap Increase Their Performance? (Evidence from Indonesia 2012-2017)","authors":"R. Hendrawan","doi":"10.15408/AIQ.V12I2.15929","DOIUrl":"https://doi.org/10.15408/AIQ.V12I2.15929","url":null,"abstract":"Abstract. The purpose of this research is to compare the efficiency of 11 Sharia Banks in Indonesia and its impact on their performance. This study relies on the quarterly data from 2012-2017 and applied Data Envelopment Analysis to measure their performance. The result of the T-test shows that the P-value for two tail = 0.706. So based on this trend the P-value is greater than α = 0.05 (P-value> α). In the condition of P-value> α, H1 is rejected, meaning that there is no change in the value of efficiency between the period 2012-2014 and the period 2015-2017. This research shows that the efficiency of Islamic banking has not occurred during the implementation of the 2012-2017 Indonesian Sharia Banking Roadmap. Furthermore, the highest efficiency value during the period before implementation was 0.92 with an average efficiency value of 0.57. This means that during this period there was room to increase efficiency by 0.35. Meanwhile the period after implementing the highest efficiency value was 0.87 with an average efficiency value of 0.59. This means that during this period there was room to increase efficiency by 0.28. This means that during the 2012-2017 period, there was no significant difference in efficiency levels during the 2012-2014 period (before the implementation) and the 2015-2017 period (after the implementation of the Islamic banking road map). Keywords: DEA, Efficiency, Sharia Bank Abstrak. Tujuan dari penelitian ini adalah untuk membandingkan efisiensi dari 11 Bank Syariah di Indonesia dan dampaknya terhadap kinerja bank tersebut. Penelitian ini menggunakan data setiap kuartal selama tahun 2012 hingga tahun 2017 dan menggunakan Data Envelopment Analysis untuk mengukur kinerja. Hasil penelitian ini menunjukan bahwa selama implementasi Roadmap, perbankan syariah belum menunjukan kenaikan efisiensi. Sementara itu, sebelum implementasi tersebut, nilai efisiensi tertinggi perbankan syariah sebesar 0,92, sedangkan rata-rata nilai efisiensinya sebesar 0,57. Ini berarti bahwa ada ruang untuk meningkatkan level efisiensi sebesar 0,35. Sedangkan pada periode implementasi, nilai efisiensi tertingi perbankan syariah sebesar 0,87, dan ratarata nilai efisiensinya sebesar 0,59. Ini berarti ada ruang untuk meningkatkan level efisiensi sebesar 0,28. Hasil penelitian juga menunjukan bahwa, secara keseluruhan periode tahun 2012 hingga tahun 2017, hasil t-test menunjukan nilai P-value for two tail = 0.706. Ini berarti P-value> α, dan menolak H1, sehingga tidak terdapat perbedaan level efisiensi selama periode 2012-2014 (sebelum implementasi) dan periode 2015 – 2017 (setelah implementasi) Kata kunci: DEA, Efisiensi, Bank Syariah","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46606329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Commemorating the 10th Anniversary of Al-Iqtishad Journal of Islamic Economics: A Bibliometric Analysis","authors":"Ujang Syahrul Mubarrok, R. Sukmana, R. Ratnasari","doi":"10.15408/AIQ.V12I2.18247","DOIUrl":"https://doi.org/10.15408/AIQ.V12I2.18247","url":null,"abstract":"Abstract. This study bibliometrically evaluates and analyzes the articles published by Al-Iqtishad Journal in the last ten years. Data were obtained from the website of Al-Iqtishad Journal and further edited in Mendeley. The results show that the Al-Iqtishad journal had published 215 articles in the last ten years, mostly in English and Indonesian languages, with the majority of the topics on Islamic banking. These findings tend to be useful for the editorial board of Al-Iqtishad journal to evaluate and improve the publication of their articles. Keywords: Islamic Economics; Bibliometrics Abstrak. Studi ini menganalisis dan mengevaluasi secara bibliometrik artikelartikel yang diterbitkan oleh Jurnal Al-Iqtishad dalam 10 tahun terakhir. Data diperoleh dari situs web dan selanjutnya diedit di Mendeley. Hasil penelitian menunjukkan bahwa jurnal Al-Iqtishad telah menerbitkan 215 artikel dalam sepuluh tahun terakhir yang sebagian besar berbahasa Inggris dan Indonesia, dengan mayoritas topik tentang perbankan syariah. Temuan ini cenderung bermanfaat bagi dewan redaksi Iqtishad untuk mengevaluasi dan meningkatkan publikasi artikel mereka. Kata kunci: Ekonomi Islam; Bibliometrik","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45222810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of the Decision of Muslim Investors in Sharia Mutual Funds Investing with Maqasid Al-Sharia Approaches","authors":"M. A. Ibrahim","doi":"10.15408/AIQ.V12I2.16224","DOIUrl":"https://doi.org/10.15408/AIQ.V12I2.16224","url":null,"abstract":"Abstract. This study is a quantitative survey research, namely statistical test data analysis in the form of multiple linear regression with purposive sampling. The data collection method was by distributing questionnaires to 200 participants of the Bareksa Fund Academy training. The results show that the decision of Muslim investors in investing in Islamic mutual funds is influenced by the maqasid sharia principle approach. Meanwhile, the result of F count is significant at 49,141, meaning that, overall, there is an influence of the factors of the maqasid sharia approach on investment decisions (value). This also implies that there is a significant influence of the variables of maintaining religion, soul, sense, and treasure on the investment decisions. Meanwhile, the variable maintaining offspring does not show any effect, because the probability is 0.961> 0.05. Keywords: Investment, Islamic Mutual Funds, Islamic Maqasid Abstrak. Penelitian ini bertujuan untuk menganalisis keputusan investor Muslim dalam berinvestasi di reksadana syariah dengan pendekatan maqashid syariah. Penelitian ini juga untuk mengetahui pengaruh dan faktor dominan dari pendekatan maqashid syariah (menjaga agama, jiwa, akal, harta, dan keturunan) terhadap keputusan (nilai) investasi. Survey kuantitatif dipilih sebagai pendekatan penelitian, yaitu dengan analisis data uji statistik berupa regresi linear berganda dengan purposive sampling. Pengambilan data dilakukan dengan penyebaran kuesioner kepada para peserta pelatihan Bareksa Fund Academy, sebanyak 200 peserta. Hasil penelitian menunjukkan bahwa keputusan investor Muslim dalam berinvestasi di reksadana syariah dipengaruhi oleh pendekatan prinsip maqashid syariah. Sedangkan, hasil F hitung signifikan sebesar 49,141 artinya, secara keseluruhan terdapat pengaruh pada faktorfaktor pendekatan maqashid syariah terhadap keputusan (nilai) investasi. Ini berarti juga terdapat pengaruh pada variabel menjaga agama, jiwa, akal, dan harta secara signifikan terhadap keputusan investasi tersebut. Namun demikian, variabel menjaga keturunan tidak berpengaruh karena probabilitas 0,961>0,05. Kata kunci: Investasi, Reksadana Syariah, Maqashid Syariah","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41632355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Value of Customer Loyalty and Satisfaction in Antam’s Precious Metal Products (A Kano Model Analysis)","authors":"N. Rahmawati","doi":"10.15408/AIQ.V12I2.17028","DOIUrl":"https://doi.org/10.15408/AIQ.V12I2.17028","url":null,"abstract":"Abstract. This researcher aims to map and analyze the customer loyalty and satisfaction of Antam's Precious Metal (LM) products through four categories of the Kano model. These include one dimensional or performance needs, must be or basic needs, attractive or excitement needs, and indifferent needs. This is a qualitative research with data obtained from interviews, observation and documentation. The study shows that the value of customer loyalty and satisfaction in Precious Metal products, referring to the Kano model analysis, is included in the one-dimensional or performance requirements. Here, the level of satisfaction is directly proportional to the performance attributes. This means that the performance attributes can affect the level of customer satisfaction. Pure Gold, as an Antam’s Precious Metal products, is not considered as must-be or basic needs. It is regarded as attractive or excitement needs due to the rapid development of PT. Antam which is strongly influenced by the quality and development of its product attributes, especially the precious metal products. This study proposes the formation of classification of customer satisfaction using the Kano model and customer loyalty so that it provides benefits in terms of the classification of customer satisfaction. Keywords: Loyalty, Satisfaction, Customer, Antam and Kano Model Analysis Abstrak. Penelitian ini bertujuan untuk memetakan dan menganalisis loyalitas dan kepuasan konsumen produk Logam Mulia (LM) Antam melalui empat kategori model Kano yaitu: one dimensional atau performance needs, must be atau basic needs, atractive atau excitement needs, dan Indifferent. Penelitian ini merupakan penelitian kualitatif dengan data yang diperoleh melalui wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa nilai loyalitas dan kepuaan konsumen pada LM Antam, perspektif model Kano, masuk pada kategori one dimensional atau performance needs. Ini berarti tingkat kepuasan berbanding lurus dengan kinerja atribut, sehingga berdampak pada tingginya kepuasan konsumen. Sedangkan emas LM Antam tidak masuk kategori must be atau basic needs, atractive atau excitement needs, dan Indifferent karena perkembangan pesat PT. Antam saat ini sangat dipengaruhi oleh kualitas dan perkembangan Atribut produk, khususnya pada LM Antam. Hasil penelitian tersebut berimplikasi pada terbentuknya klasifikasi kepuasan konsumen dengan menggunakan model Kano dan loyalitas konsumen. Hal ini memberikan manfaat dalam hal klasifikasi kepuasan konsumen. Kata kunci: Loyalitas, Kepuasan, Konsumen, Antam dan Model Kano","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47229231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Green Sukuk-Based Project on Sustainable Waste Management in Indonesia","authors":"H. F. Hariyani, Hendra Kusuma, W. Hidayat","doi":"10.15408/AIQ.V12I2.15129","DOIUrl":"https://doi.org/10.15408/AIQ.V12I2.15129","url":null,"abstract":"Abstract. Green Sukuk-Based Project on Sustainable Waste Management in Indonesia. Most of the problems that occur in waste management are related to financing. This study proposes Green Sukuk to be used by the government as a diversification of funding for municipal waste management. This paper argues that Green Sukuk can potentially be an Islamic finance instrument for financing municipal substantial waste management project carried out by the Ministry of Environment and Forestry. Further, there will be costs and benefits obtained by the government as the implications of this financing. Hence, this paper attempts to find the best alternative of Sukuk strategy to be implemented in the financing of municipal waste management using Analytic Network Process (ANP) with a network of Benefit, Opportunity, Cost, Risk (BOCR) analysis. Keywords: Sustainable waste management; Green Sukuk; ANP-BOCR Abstrak. Proyek Berbasis Sukuk Hijau untuk Pengelolaan Sampah Berkelanjutan di Indonesia. Sebagian besar masalah yang terjadi dalam pengelolaan limbah adalah pembiayaan. Oleh karena itu, untuk mengatasi masalah ini, pemerintah dapat menggunakan Sukuk hijau sebagai diversifikasi pendanaan untuk pengelolaan limbah kota. Penelitian ini menunjukkan bahwa Sukuk Hijau berpotensi menjadi instrumen keuangan Islam untuk membiayai proyek pengelolaan limbah padat kota yang dilakukan oleh Kementerian Lingkungan Hidup dan Kehutanan. Lebih lanjut, pemerintah memiliki potensi dan peluang untuk mengimplementasikan sistem pembiayaan ini; namun juga menghadapi potensi beban dan kerugian sebagai implikasi dari pembiayaan ini. Oleh karena itu, penelitian ini berupaya menemukan strategi alternatif berupa produk Sukuk terbaik untuk diimplementasikan dalam pembiayaan pengelolaan limbah kota, dengan menggunakan Analytic Network Process (ANP) dan jaringan Analisis Manfaat, Peluang, Biaya, Risiko (BOCR). Kata kunci: Pengelolaan limbah berkelanjutan; Sukuk hijau; ANP-BOCR","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45058222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Halal Tourism on Regional Economic Growth in Lombok, West Nusa Tenggara, Indonesia","authors":"L. Wijaya, M. Sholeh","doi":"10.15408/AIQ.V12I2.15127","DOIUrl":"https://doi.org/10.15408/AIQ.V12I2.15127","url":null,"abstract":"Abstract. This study aims to analyze the economic development of the West Nusa Tenggara Province with the existence of halal tourism. It is expected that the halal tourism is able to support the economic development of the province. This is a quantitative research, using secondary data from the Central Statistics Agency (BPS) among others. The analysis tool used is SPSS. The results show that halal tourism has considerable potential as one of the leading sectors that can support the regional economy. The progress of the tourism sector in the West Nusa Tenggara Province is marked by the increase in the number of foreign and domestic tourist visits every year.Keywords: Economic Growth, Halal Tourism, West Nusa Tenggara Abstrak. Penelitian ini bertujuan untuk mengetahui perkembangan atau pertumbuhan ekonomi Provinsi Nusa Tenggara Barat dengan adanya pariwisata halal sehingga mampu menopang perekonomian regional provinsi. Penelitian ini menggunakan pendekatan kuantitatif, dengan data sekunder yang di antaraya berasal dari Badan Pusat Statistik (BPS). Alat analisis yang digunakan adalah SPSS. Hasil penelitian menunjukkan bahwa Pariwisata halal memiliki potensi yang cukup besar sebagai salah satu sektor unggulan yang dapat menopang ekonomi daerah. Kemajuan sektor pariwisata di Provinsi NTB ditandai dengan meningkatnya angka kunjungan wisatawan mancanegara dan nusantara setiap tahunnya.Kata kunci: Pertumbuhan Ekonomi, Wisata Halal, Nusa Tenggara Barat","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46632420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sight Beyond Sight: Foreseeing Fraudulent Financial Reporting through the Perspective of Islamic Legal Ethics","authors":"D. Rahmatika, A. Hamzani, Havis Aravik, N. Yunus","doi":"10.15408/AIQ.V12I2.15389","DOIUrl":"https://doi.org/10.15408/AIQ.V12I2.15389","url":null,"abstract":"Abstract. In the financial sectors, fraud has become a world phenomenon, ranging from fraudulent financial reports, assets misappropriation and corruption. These three types of fraud are practices carried out deliberately against the law which harm many parties. This study aims to analyze fraudulent financial reporting, where the presentation of misstatements is presented to mislead financial reports. These are against the ethical perspective of Islamic law as stated in the Quran and Hadith. This research uses secondary data based on the principles of sharia accounting concepts and Islamic ethics. The analytical method used is a qualitative description method with literary and normative approaches by examining fraudulent financial reporting from the perspective of Islamic law. The results of this study strengthen the theory of fraud pentagon with the symptoms and red flags of fraud, namely pressure, opportunity, rationalization, competence, and arrogance of the perpetrators of fraud. The Quran as well as the hadith emphasize the values of honesty, justice, truth, responsibility, and belief in reporting. This research also overlooks the weak ethics of the accounting profession and also the value of religiosity held by weak accountants from the perspectives of Islam.Keywords: Accounting Fraud, Fraudulent Financial Reporting, Fraud Pentagon Theory, Islamic Legal Ethics Abstrak. Pada sektor keuangan, fraud (kecurangan) menjadi salah satu fenomena global, dengan kasus kecurangan laporan keuangan, penyelewengan aset dan korupsi. Ketiga bentuk kecurangan tersebut merupakan praktek yang dilakukan secara sengaja melawan hukum dan merugikan banyak pihak. Penelitian ini bertujuan untuk menganalisis kecurangan pelaporan keuangan, dimana informasi yang disajikan dalam laporan adalah hal yang tidak sesuai dengan kenyataan. Hal ini bertentangan dengan etika hukum Islam dalam Al-Qur'an dan Hadits. Penelitian ini adalah menggunakan data sekunder dengan mendasarkan pada prinsip-prinsip akuntansi syariah dan etika Islam. Metode analisis yang digunakan adalah metode deskripsikualitatif dengan pendekatan literatur dan kajian normatif. Hal ini dilakukan dengan memeriksa kecurangan pelaporan keuangan dari perspektif hukum Islam. Hasil dari penelitian ini memperkuat teori Fraud Pentagon tentang gejala dan Red Flag Fraud, yang terdiri dari tekanan, peluang, rasionalisasi, kompetensi, dan arogansi para pelaku penipuan. Hal ini bertentangan dengan prinsip hukum Islam yang menekankan pada nilai-nilai kejujuran, keadilan, kebenaran, tanggung jawab, dan kepercayaan dalam pelaporan. Penelitian ini juga menunjukkan lemahnya prinsip etis dalam profesi akuntansi dan jugai religiusitas yang dimiliki oleh akuntan.Kata kunci: Kecurangan akuntansi, Kecurangan Pelaporan Keuangan, Teori Fraud Pentagon, Etika Hukum Islam","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48232195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Islamic Social Reporting and Halal Business Performance","authors":"Budiandru Budiandru","doi":"10.15408/AIQ.V12I2.16808","DOIUrl":"https://doi.org/10.15408/AIQ.V12I2.16808","url":null,"abstract":"Abstract. Islamic Social Reporting (ISR) is used to assess a company's social performance based on Islamic principles. Islamic social performance reports will influence investors' decisions in investing. This research is to analyze factors influencing the Islamic Corporate Social Responsibility report. Data is obtained from the annual reports of 44 companies in the halal industry sector from 2013-2018, and analyzed using the Random Effect Model (REM) method. In this research, interest on debt-based Sharia Screening (SS) is divided by total assets with a maximum tolerance of 45 percent; the companies’ net-based Profitability (PRV) is divided by the total assets (ROA), and total debt-based leverage (LEV) is divided by equity (DER). The result is that Sharia Screening, Profitability, and Leverage affect ISR reporting. Increasing sharia screening and leverage will decrease ISR reporting, while increasing profitability will increase ISR reporting. Thus, the increase and decrease in this variable affect the companies’ decision to report the ISR. Therefore, companies must improve their financial performance to improve corporate social responsibility disclosure quality, which is very important for stakeholders in investing. Keywords: Islamic Social Reporting, Random Effect Model, Sharia Screening, Profitability, Leverage Abstrak. Pelaporan sosial Islam digunakan untuk menilai kinerja sosial perusahaan berdasarkan prinsip-prinsip Islam. Laporan kinerja sosial Islam akan mempengaruhi keputusan investor dalam berinvestasi. Penelitian ini dilakukan untuk menganalisis faktor-faktor apa saja yang mempengaruhi laporan sosial Islam dengan menggunakan 44 perusahaan sektor industri halal, data tahunan tahun 2013-2018, dan menggunakan metode random effect model (REM). Syariah Screening (SS) berbasis pada hutang bunga dibagi total aset dengan toleransi maksimal 45 persen, Profitabilitas (PRV) berbasis pada laba bersih perusahaan dibagi total aset (ROA), dan leverage (LEV) berbasis pada total hutang dibagi ekuitas (DER). Hasilnya adalah syariah screening, profitabilitas, dan leverage mempengaruhi pelaporan sosial Islam. Peningkatan syariah screening dan leverage akan menurunkan pelaporan ISR, sedangkan peningkatan profitabilitas akan meningkatkan pelaporan ISR. Dengan demikian kenaikan dan penurunan variabel ini mempengaruhi keputusan perusahaan untuk melaporkan ISR. Oleh karena itu, perusahaan harus meningkatkan kinerja keuangannya untuk meningkatkan kualitas pelaporan sosial Islam yang sangat penting bagi stakeholders dalam berinvestasi. Dengan demikian kenaikan dan penurunan variabel ini mempengaruhi keputusan perusahaan untuk melaporkan ISR. Oleh karena itu, perusahaan harus meningkatkan kinerja keuangannya untuk meningkatkan kualitas pelaporan sosial Islam yang sangat penting bagi stakeholders dalam berinvestasi. Kata kunci: Pelaporan Sosial Islam, Random Effect Model, Syaria Screening, Profitabilitas, Leverage","PeriodicalId":53340,"journal":{"name":"AlIqtishad Jurnal Ilmu Ekonomi Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43972298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}