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<![CDATA[RESPONSE TO THE PROHIBITION OF ZAKAT (TITHE) COLLECTION BY PRIVATE ORGANIZATIONS IN ACEH, INDONESIA ]]>
<![CDATA[Siswantoro, Dodik]]>;
<![CDATA[Nurhayati, Sri]]>
<![CDATA[ QIJIS Vol 1, No 2 (2013): Vol. 1 Number 2 ]]>
Publisher : <![CDATA[QIJIS ]]>
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<![CDATA[Purpose â 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 â This paper is based on primary data from interviews in June 2013. Three private LAZs were interviewed on this specific case.
Findings â 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 â 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 â 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]]>
<![CDATA[RESPONSE TO THE PROHIBITION OF ZAKAT (TITHE) COLLECTION BY PRIVATE ORGANIZATIONS IN ACEH, INDONESIA ]]>
<![CDATA[Siswantoro, Dodik]]>;
<![CDATA[Nurhayati, Sri]]>
<![CDATA[ QIJIS Vol 1, No 2 (2013) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/qijis.v1i2.182
<![CDATA[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]]>
<![CDATA[PENGARUH AKUNTANSI NILAI WAJAR TERHADAP MANAJEMEN LABA: PERAN MODERASI STATUS PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA ]]>
<![CDATA[Pratiwi, Maisya]]>;
<![CDATA[Siswantoro, Dodik]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v2i2.15637
<![CDATA[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]]>
<![CDATA[The Characteristics of Responses to Smart City Device Usage, Maqasid Shariah (The Objective of Shariah) Perspective: The Case of Kota Depok, West Java, Indonesia ]]>
<![CDATA[Siswantoro, Dodik]]>
<![CDATA[ IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v12i1.4571
<![CDATA[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.]]>
<![CDATA[The Effect of Participatory Budgeting on Managerial Performance with Moderating Variables ]]>
<![CDATA[Saripudin, Saripudin]]>;
<![CDATA[Siswantoro, Dodik]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v12i1.23383
<![CDATA[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. ]]>
<![CDATA[The Characteristics of Responses to Smart City Device Usage, Maqasid Shariah (The Objective of Shariah) Perspective: The Case of Kota Depok, West Java, Indonesia ]]>
<![CDATA[Siswantoro, Dodik]]>
<![CDATA[ IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v12i1.4571
<![CDATA[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.]]>
<![CDATA[Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia ]]>
<![CDATA[Siswantoro, Dodik]]>;
<![CDATA[Nurzaman, Mohammad Soleh]]>;
<![CDATA[Nurhayati, Sri]]>;
<![CDATA[Munandar, Agus]]>;
<![CDATA[Ismail, Abdul Ghafar]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
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DOI: 10.28918/ijibec.v5i1.3067
<![CDATA[The objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia. This is the first study which compare the incentive zakat agency mechanism between Indonesia and Malaysia. Most of previous research does not investigate and compare the zakat incentive.]]>
<![CDATA[The Need of Standardization of Individual Zakat Calculation in Indonesia ]]>
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Tazkia Islamic Finance and Business Review Vol. 7 No. 1 (2012) ]]>
Publisher : <![CDATA[Institute for Research and Community Empowerment (LPPM TAZKIA) ]]>
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DOI: 10.30993/tifbr.v7i1.7
<![CDATA[Objective – This research aimed to analyze zakat calculation practices from online providers. There are some differences in the calculation method, for example different treatment in zakatable deduction, types of income and zakat for business.Methods - Twenty-three zakat online calculators are analyzed and then grouped into a main category. A simulation model is employed by inputting several common assumptions.Results - The results showed that generally three zakat calculator become main providers and differences are still occur.Conclusion – This research showed that the calculation of zakat should be simpler, standardized, and may not cause double zakat counting for profession-zakat. Government should intervene to provide a single zakat calculation method that must be refereed by all zakat institutions and link it to tax system.Keywords: Zakat, accounting, calculation, online]]>
