Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Akuntansi : Jurnal Akuntansi Integratif
Muhammad Ali Zakiyudin
UIN Syarif Hidayatullah Jakarta
Religion Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Pengaruh Fungsi Intermediasi dan Kinerja Sosial Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Muhammad Ali Zakiyudin; M. Arief Mufraini
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.647

Abstract

Abstract The purpose of this study is determining the significance of the effect of the social performance on the performance of Islamic commercial banks in Indonesia for the 2013-2018 period. This study is using quantitative method which analyzes numeric data. The subjects of this study are 11 Islamic Commercial Banks in Indonesia. The data used in this study are secondary data collected from financial reports published by each of these Islamic banks and from related institutions such as the Financial Services Authority (OJK). The sampling technique used in this study is purposive sampling. The analysis technique used in this study is to use panel data regression method. The variables used in this study are CAR, NPF, FDR, NOM, BOPO, and Total Financing representing the intermediation function, while PSR, QR, RFS, and ZR representing social performance, and ROA represents financial performance. The results of this study obtained t table = 2,000404, partially shows t-statistics from CAR (6.004286) and NOM (6.084585) have a significant positive effect on ROA, BOPO (-12.12633) has a significant negative effect on ROA, while NPF (0,417724), FDR (0,844224), PSR (0,966032), QR (0,753435), RFS (0,847492), and ZR (0,311068) had no significant effect on ROA. Simultaneously, the results show that the Fcount > Ftable value is 46,44560 > 2.01 that all intermediation function variables and social performance have a positive and significant effect on ROA. Based on the results of the study, all social performance seems only to fulfill obligations as a Sharia Bank, it is recommended that professionalism related to social functions be arranged in accordance with Sharia teachings and the Government establishes a kind of BUMN that specifically manages Sharia banking.
Sharia Audit Practices at Zakat Institutions in Indonesia: Use of Positive Law and Syar'i Law Erika Amelia; Darwanto Darwanto; Muhammad Ali Zakiyudin; Mohammad Yusup
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 15, No 1 (2023)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v1i1.29509

Abstract

Sharia audits at Zakat Institutions in Indonesia are an obligation through Law Number 23 of 2011 concerning Zakat Management, that all management of zakat funds, infaq, alms, and other religious social funds (ZIS and DSKL) are audited by the Ministry of Religion in accordance with sharia principles. . This study aims to explain and analyze the practice of sharia auditing in zakat institutions in Indonesia which has been effective since 2020 and a study of the use of positive law and sharia in the implementation of sharia audits. This study uses a descriptive method with a qualitative approach through content analysis on regulations, data, documents. The results of the study indicate that the practice of sharia auditing covers the entire management of ZIS and DSKL funds starting from planning, implementing, coordinating, and reporting by measuring: 1) sharia compliance in management and governance, collection of funds, distribution of funds, and implementation of zakat regulations, and 2 ) transparency which includes financial transparency, management transparency, and program transparency. The use of positive law is an obligation that must be carried out in the implementation of sharia audits . The problem of managing funds that there are no provisions in positive legal regulations and fiqh literature, then the process of priority legal and fiqh instinbath with a set of rules is appropriate to function as a reference in the determination of Islamic law (ijtihâd al-ahhkâm) by sharia auditors. The contribution of novelty in this research is the first research on the journey of implementing sharia audits by the Ministry of Religion at zakat institutions in Indonesia, as well as a study of the use of positive law and syar'i in the implementation of the audit. The results of this study are expected to provide a conceptual contribution and increase knowledge related to the implementation of sharia audits in zakat institutions.
Co-Authors Arief Mufraini, Arief Darwanto Darwanto Erika Amelia Mohammad Yusup