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RESPONSE TO THE PROHIBITION OF ZAKAT (TITHE) COLLECTION BY PRIVATE ORGANIZATIONS IN ACEH, INDONESIA Siswantoro, Dodik; Nurhayati, Sri
QIJIS Vol 1, No 2 (2013): Vol. 1 Number 2
Publisher : QIJIS

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Abstract

Purpose – This paper aims to analyze the response to the prohibition on zakat (tithe) collection by private organizations in Aceh Indonesia. Qanun (Islamic regional law) No. 10/2007 explicitly prohibited private zakat organizations (Lembaga Amil Zakat (LAZ)) from collecting zakat as it is included in the government budget. However, there is no sanction for incompliance and private zakat organizations seek other funds for their activities. Design/Methodology/Approach – This paper is based on primary data from interviews in June 2013. Three private LAZs were interviewed on this specific case. Findings – This paper gives facts that each LAZ responded differently to the regulation. They still conduct the social activities without taking zakat as their source of funds. Practical Implications – This regulation caused uncertainty for LAZ; besides, they have to avoid what is prohibited in the regulation. However, this condition created some creativities of LAZ in order to survive and to service the community by promoting good programs. Originality/Value – This may be claimed as the first research on the area of prohibition on zakat (tithe) collection in Aceh Indonesia. Keywords: Zakat, organization, baitulmal, charity, Indonesia
THE AWARENESS, PREFERENCE AND DISTINCTIVENESS OF ISLAMIC HOME FINANCING TYPE IN INDONESIA Dodik Siswantoro
Buletin Studi Ekonomi Vol 17.No.2.Agustus 2012 (PP.99-225)
Publisher : Buletin Studi Ekonomi

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Abstract

Abstract: The Awareness, Preference and Distinctiveness Of Islamic Home Financing Type In Indonesia. This study attempts to evaluate public awareness of domestic financing that enhance Islamic Shari'a on it. Islamic banks have grown so rapidly in Indonesia and also offer financing for household finance products. But not all Islamic banks offer financing for households because it requires strong funding for long-term project and a good credit analysis to meet the payback period. Data analysis in this study using factor analysis, Likert scale and preference information, it also conduct an analysis of website information content and can enrich the study respondents. The results of the study is a diversified financial schemes that need to be analyzed further, and significance is an important issue to promote this finance program. Abstrak: Kesadaran, Preferensi dan Kekhasan Jenis Pembiayaan Berbasis Syariat Islam di Indonesia. Penelitian ini mencoba untuk mengevaluasi kesadaran masyarakat terhadap pembiayaan untuk rumah tangga secara syariat Islam. Bank syariah telah tumbuh begitu cepat di Indonesia dan juga menawarkan produk pembiayaan untuk rumah tangga. Tetapi tidak semua bank syariah dapat menawarkan pembiayaan untuk rumah tangga karena membutuhkan pendanaan yang kuat untuk proyek jangka panjang dan analisis kredit yang baik untuk memenuhi payback period-nya. Analisis data dalam penelitian ini menggunakan analisis faktor, skala likert dan informasi preferensi, dilakukan juga analisis isi informasi website dan responden untuk dapat memperkaya penelitian. Hasil dari penelitian adalah diversifikasi skema pembiayaan perlu dianalisis lebih lanjut, serta signifikansi merupakan masalah penting untuk mensosialisasikan program ini.   Kata kunci : Rumah tangga, pembiayaan, syariat Islam, kredit bank
KARAKTERISTIK BANK LIKUIDASI DAN RESTRUKTURISASI DI INDONESIA Siswantoro, Dodik
Jurnal Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2004)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.976 KB) | DOI: 10.21002/jaki.2004.09

Abstract

Monetary crisis, which leads to unstable economic condition, has caused a number of banks being liquidated. This research is conducted by using major accounting ratios in order to identify the characteristics of liquidated and restructured banks, of which are listed in Jakarta Stock Exchange. The growth of bank industry was highly related with Paket Oktober 1988. This condition is marked by increasing number of banks, from 40 companies in 1988 to 240 companies in 1994. This research is conducted based on a three period financial information, commencing 1994 to 1996. Proven hypothesis concludes that the number of restructured banks is greater than of liquidated banks. On the other hand, the hypothesis related to leverage and gain has failed to be proven. However, the big sample that can be analyzed through boxplot may be the caused to this result.
RESPONSE TO THE PROHIBITION OF ZAKAT (TITHE) COLLECTION BY PRIVATE ORGANIZATIONS IN ACEH, INDONESIA Siswantoro, Dodik; Nurhayati, Sri
QIJIS Vol 1, No 2 (2013)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/qijis.v1i2.182

Abstract

Purpose – This paper aims to analyze the response to the prohibition on zakat (tithe) collection by private organizations in Aceh Indonesia. Qanun (Islamic regional law) No. 10/2007 explicitly prohibited private zakat organizations (Lembaga Amil Zakat (LAZ)) from collecting zakat as it is included in the government budget. However, there is no sanction for incompliance and private zakat organizations seek other funds for their activities. Design/Methodology/Approach – This paper is based on primary data from interviews in June 2013. Three private LAZs were interviewed on this specific case. Findings – This paper gives facts that each LAZ responded differently to the regulation. They still conduct the social activities without taking zakat as their source of funds. Practical Implications – This regulation caused uncertainty for LAZ; besides, they have to avoid what is prohibited in the regulation. However, this condition created some creativities of LAZ in order to survive and to service the community by promoting good programs. Originality/Value – This may be claimed as the first research on the area of prohibition on zakat (tithe) collection in Aceh Indonesia. Keywords: Zakat, organization, baitulmal, charity, Indonesia
Accountability and Incumbent Re-election in Indonesian Local Government Siswantoro, Dodik; Slamet Raharjo, Soemarso; Yuliati, Retno
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 9, No 3 (2016): December 2016 - March 2017
Publisher : Universitas Prasetiya Mulya

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Abstract

CSR in Islamic Financial Institution : A Literature Review Anisa Ramadhini Trianaputri; Dodik Siswantoro; Miranti Kartika Dewi
Tazkia Islamic Finance and Business Review Vol. 11 No. 2 (2017)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v11i2.122

Abstract

This study aims to provide a literature review of previous research related to Corporate Social Responsibility (CSR) in Islamic Financial Institution (IFI). This study contains review of 53 published articles throughout 2006-2016, both in the Islamic economic and financial journal and general journal. The literature review is presented into 5 sections, (a) review by journal and publication year, (b) by research type, (c) by methodology used, (d) by research topics and (e) by theme and region. Based on the review by publication year, it shows that the concept of CSR is still a fairly new topic. Most of the studies is still dominated by qualitative research with literature review method. The majority topic is still limited to the general review of the existing CSR practices, which are descriptively presented only. The results of this study are expected to provide a research mapping of CSR in Islamic Financial Institution, so it can inspire the subsequent research to explore potential areas related to this topic. This attempt becomes increasingly necessary, with regards to the rapid development of Islamic business and finance practices around the world.
PENGARUH AKUNTANSI NILAI WAJAR TERHADAP MANAJEMEN LABA: PERAN MODERASI STATUS PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA Pratiwi, Maisya; Siswantoro, Dodik
Jurnal Ilmiah Akuntansi Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.743 KB) | DOI: 10.23887/jia.v2i2.15637

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ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai wajar (fair value) terhadap manajemen laba. Selain itu, penelitian juga bertujuan untuk mengetahui status perusahaan dalam Indeks Saham Syariah Indonesia (ISSI) dalam memoderasi pengaruh nilai wajar terhadap manajemen laba. Peneliti menguji perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia sebanyak 192 perusahaan selama tahun 2012-2016. Metode analisis data yang digunakan adalah model regresi random effect. Hasil penelitian menunjukkan bahwa nilai wajar tidak berpengaruh signifikan terhadap manajemen laba. Namun ketika nilai wajar dibagi berdasarkan hierarkinya, hasil penelitian menyatakan bahwa hanya nilai wajar 2 dan 3 memiliki pengaruh signifikan terhadap manajemen laba. Selain itu, hasil penelitian menyatakan bahwa perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia dapat mengurangi pengaruh nilai wajar terhadap manajemen laba, terutama pengaruh nilai wajar hierarki 2 dan 3 terhadap manajemen laba dibandingkan dengan nilai wajar hierarki 1. Kata kunci: Nilai Wajar; Manajemen Laba; Saham Syariah ABSTRACT This study aimed to examine the effect of fair value accounting on earnings management. The study also aimed to determine the companies’ status in Indonesia Sharia Stock Index (ISSI) in moderating the effect of fair value on earnings management. We analysis 192 the non-financial sector companies listed on the Indonesia Stock Exchange from the years of 2012-2016. The result shows that fair value has no significant effect on earnings management. But, when fair value is divided based on fair value hierarchies, the result shows that only hierarchy 2 and 3 fair value has significant effect on earning management. In addition, the other result shows that the companies listed in the Indonesia Sharia Stock Index (ISSI) reduce the positive effect of fair value on earnings management, especially the effect of hierarchy 2 and 3 fair value on earnings management. Keywords: Fair Value; Earning Management; Sharia Stock
The Characteristics of Responses to Smart City Device Usage, Maqasid Shariah (The Objective of Shariah) Perspective: The Case of Kota Depok, West Java, Indonesia Siswantoro, Dodik
IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i1.4571

Abstract

The research aims to analyze the characteristics of smart city device usage from maqasid shariah perspective. The smart city device was developed to support users to fulfill their needs which actually relates to maqasid shariah. Therefore, the higher rate of smart city device usage will increase the quality of life. This includes such factors that make people use this device. This research employs the quantitative method based on the questionnaires distributed to the people of Kota Depok, Indonesia. This device is supposed to increase the activity level of smart city. In fact, only few people use smart city device for their needs and purposes. The benefit of the device is a significant factor to use the smart city device. In addition, not all maqasid shariah aspects covered in the smart city device of Kota Depok.
The Effect of Budget Management Quality and Internal Audit to Financial Statement Quality in the Ministries and Agencies Muhammad Ramdhan Inayattulloh; Dodik Siswantoro
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.953 KB) | DOI: 10.20961/jab.v19i2.431

Abstract

The government’s financial statement represents the state’s financial management accountability. This research aims to analyze the factors that influence the quality of the state’s financial statement using the variables of the state’s budget management quality and internal audit. This research observed 52 data that covered the period of 2015 – 2017 using the multiple linear regression analysis based on data panel. The variable also uses control variable to analyze data properly such as size and work unit. Results of the research suggest that the budget management quality and internal audit has a positive effect on the central government’s financial statement quality. This is also supported by correlation test of Pearson. Each ministry and agency should be empowered the budget management quality and internal audit to support the financial statement quality in ministries and agencies. As public sector institution control of budget should be the main concern to create good financial statement quality. This may the first paper which analyze factors of budget management quality and internal audit to financial statement quality in ministries and agencies. Research in public sector especially for government is rare as the data may not be available.
The Effect of Participatory Budgeting on Managerial Performance with Moderating Variables Saripudin, Saripudin; Siswantoro, Dodik
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23383

Abstract

The research explains both the direct and indirect effects of participatory budgeting on managerial performance by examining organizational culture (people oriented versus job oriented), organizational commitment and perception of innovation that serves as the moderating variables. The research samples are selected by using the purposive sampling method, with the respondents being the public executives at Kantor Pelayanan Perbendaharaan Negara (KPPN). Data for the study was collected from 68 KPPN. The contingency variables were tested either by using the component-based or variance-based structural equation modeling (known as Partial Least Square). The results of the research were consistent with proxy research, which showed that participatory budgeting had a significant influence on managerial performance. Meanwhile, organizational culture (people oriented versus job oriented), organizational commitment, and perception of innovation do not have a significant influence on the relationship between participatory budgeting and managerial performance.