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Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia Fahri Ali Ahzar; Samsul Rosadi; Asiah Wati
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12730

Abstract

This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords: Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia
The existence of waste bank management and the impact on the environment and trends of community consumption (Case study of the Ngudi Resik Waste Bank, Krecekan, Wironanggan, Sukoharjo) Ika Feni Setiyaningrum; Asiah Wati; Suryati
Journal on Biology and Instruction Vol. 2 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.551 KB) | DOI: 10.26555/joubins.v2i1.6074

Abstract

The presence of a waste bank institution can encourage people to have the habit of sorting waste and change the paradigm that waste is worth. Furthermore, with a waste bank, the community can earn additional income from selling waste. The presence of a waste bank also has an impact on aspects of environmental cleanliness. In this study, researchers describe the environmental impact of the existence of a waste bank and the allocation of additional income earned by the community from the sale of sorted waste. The method used in this research is a survey by conducting interviews with the waste bank management to determine the management model. Interviews were also conducted with waste bank customers to obtain data on the amount of waste deposited and the customer's financial allocation. The number of customers in Dusun Krecekan is 19 people. Data analysis was conducted using descriptive statistical methods to describe the waste bank management mechanism and the portion of the community's additional income allocation from participation in waste bank activities. The presence of the Krecekan Ngudi Resik waste bank is the result of initiation from the community-driven by the desire to create a clean environment. Good waste bank management is the key to a sustainable waste bank. The presence and support of community leaders also play an essential role in the sustainability of the waste bank. The Krecekan Ngudi Resik waste bank has positively impacted environmental hygiene and the community's economy. Most people who become customers (78.9%) allocate money obtained from waste bank activities for consumption needs.
Akad pada Sistem Marketing Halal Network International (HNI) Perspektif Fikih Muamalah (Studi Kasus Agency Center HNI di Dusun Made, Gabus, Ngrampal, Sragen) Dwi Artiningsih; Luthfiana Zahriani; Asiah Wati
JES (Jurnal Ekonomi Syariah) Vol 8, No 2 (2023): September
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v8i2.577

Abstract

This study aims at determining the marketing system and analyzing contracts in Halal Network International marketing system at the Gabus Agency Center, Ngrampal, Sragen based on the perspective of muamalah fiqh. This qualitative field research obtains the primary data through interviews using the purposive sampling method, namely HNI Agency Center owners in Gabus, Ngrampal, Sragen, HNI Sharia Supervisory Board (DPS) and HNI agents or consumers shopping at HNI Agency Centers. While secondary data comes from books, journals, theses and the internet related to contracts in the Halal Network International marketing system from the perspective of fiqh muamalah. Data collection techniques are by means of interviews, observation and documentation. While the data analysis technique uses the Milles and Huberman method, namely collecting data, data reduction, data presentation and conclusions. The results of the study show that the marketing system used in HNI at the Agency Center Made, Gabus, Ngrampal Sragen is the Sharia Network Marketing (MLM Syariah) system, namely marketing products through a network of agents using the DSN/MUI Fatwa reference No.75/DSN-MUI/VII /2009 concerning Guidelines for Sharia Tiered Direct Sales (PLBS). Contracts in HNI marketing system from a muamalah fiqh perspective between HNI companies and the Agency Center Made, Gabus, Ngrampal, Sragen use ju'alah contract and wakalah bil ujrah contract. Meanwhile, at the Agency Center Made, Gabus, Ngrampal, Sragen with HNI agents or consumers, in selling HNI products, they use murabahah and salam contracts.