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All Journal Conference In Business, Accounting And Management (Cbam) 2012 e-Journal Ekonomi Bisnis dan Akuntansi Jurnal Keuangan dan Perbankan INFERENSI JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Akuntansi dan Pajak Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Jurnal Istiqro' Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi JRABA
Ahmad Roziq
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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PENGARUH PEMBIAYAAN DAN KAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI LABA SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH DI INDONESIA Roziq, Ahmad; N MS, Ibnu Aburizal
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Corporate social responsibility is neccessity to every corporate. Islamic banking is requirement every shariah bank to doing social services in human resource development and contribution donation with care and maintenance environment. The basic of shariah bank can be exist in UU.No.21 Tahun 2008 Pasal 4. The kind of this research is explanatory research. This research have four variable, that is financing (X1), cash (X2), profit (Y1) and corporate social responsibility (Y2). The populations in this research is an shariah bank listed in Bank of Indonesia until year of 2010. That hipotesys examination have path analyzis with Partial Least Square. The yield research can know that endogen variable have a significant influences to exsogen variable. Authentification this research with values of t-value is more bigger than t-tabel. The details is financing (X1) to profit (Y1) with value of 5,136>1,734 ; cash (X2) to profit (Y1) with value of 2,237>1,734; financing (X1) to corporate social responsibility (Y2) with value of 3,031>1,734 ; profit (Y1) to corporate social responsibility (Y2)with value of 4,053>1,734 and cash (X2) to corporate social responsibility (Y2) with value of 3,052>1,734. Value of R-square is 0,758 in first equation and 0,626 in second equation. Keyword : financing, cash, profit, corporate social responsibility, shariah bank,
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Roziq, Ahmad; Danurwenda, Herdian Nisar
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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This study aims to examine the influence of Good Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the financial performance and business risk as intervening variable in Indonesian Islamic Bank. The study uses secondary data from GCG report, financial report, and annual report of Indonesian Islamic Bank in the period 2007-2010. The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are tested by the Partial Least Square (PLS) approach. The results suggest that the GCG significantly has positive effect on CSR Islamic Bank. GCG significantly has positive effect on the financial performance of Islamic Bank. GCG significantly has positive effect on the business risk of Islamic Bank. However, the financial performance has no effect on the CSR of Islamic Bank and business risk has no effect on the financial performance of Islamic Bank. This suggests that financial performance is not an intervening variable of the effect GCG on the CSR of Islamic Bank and business risk is not an intervening variable of the effect GCG on the financial performance of Islamic Bank. Keywords: Good Corporate Governance, Corporate Social Responsibility, financial performance, business risk, Islamic Bank
PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT Roziq, Ahmad; Yanti, Widya
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 2 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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In Islam economic instrument, there is optimaze of zakah that must be supported with riba disbandment so it is able to create society prosperity. The phenomena of non halal fund at LAZ also cause controversial in ulama society until now and there is not MUI fatwa yet that discuss about its non halal fund. This research purpose is to know and analyze the accounting treatment of Amil Zakah Institution in non halal fund and compare it with PSAK 109. Type of this research is qualitative research with descriptive analysis approach, and data collecting method that used is case study with take LAZ Yatim Mandiri, LAZ Rumah Zakat, and LAZ DD Surabaya as the research objects. Non halal treatment at these LAZ is include the confession, presentation, and expressing and still not appropriate with non halal fund rule at ED PSAK 109 and PSAK 109, whereas to non halal fund measurement have been appropriate with PSAK 109. So that, in the future, the three LAZ must be recognize non halal fund acceptance as non halal fund and it should provide separately from zakah fund, infaq fund, amil fund and wakaf fund. In addition, dana non halal fund source must only originate from bank interest and giro, that amount is not too large and distributed for Muslim public interest out from consumption and religious facility. Keywords : LAZ, Non-Halal Fund, Treatment Of Accounting, ED PSAK109 dan PSAK 109
MODEL PEMBIAYAAN SALAM PADA PETANI SINGKONG DAN USAHA KECIL BERBAHAN SINGKONG DI KABUPATEN JEMBER Roziq, Ahmad; Hisamuddin, Nur; Wahyuni, Nining Ika; Purnamawati, Indah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 12, No 2 (2014)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Penelitian ini bertujuan untuk mengetahui dan menganlisis (1) bagaimana pelaksanaan dan permaslahan operasionalisasi pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong; (2) apa saja faktor-faktor yang menjadi kendala ketidakberhasilan dan faktor-faktor pemacu keberhasilan pembiayaan sistem salam dan (3) bagaimana model pembiayaan sistem salam yang sesuai dengan karakteristik petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong. Jenis penelitian yang akan digunakan adalah penelitian kualitatif exploratory   yang  akan dilaksanakan di wilayah Kabupaten Jember. Jenis data yang digunakan adalah data primer dan sekunder diolah dan dianalisis dengan menggunakan metode triangulasi data. Hasil penelitian menemukan bahawa tidak ada pembiayaan salam yang diperoleh petani singkong baik dari industri/usaha  tape, keripik singkong maupun tepung singkon, di lembaga keuangan syariah seperti  Bank Syariah Mandiri, Bank Muamalat, BPR Syariah ASRI Madani Nusantara maupun BMT Sidogiri. Permasalahan yang dihadapi petani singkong adalah kekurangan modal, kesulitan memasarkan dan rendahnya kualitas singkong pada saat musim hujan, gagal panen, serangan hama penyakit, waktu stock dan naik turunnya harga serta lamanya periode produksi mulai tanam sampai dengan panen. Permasalahan yang akan dihadapi dalam pelaksanaan operasionalisasi pembiayaan sistem salam adalah tidak ada modal yang digunakan untuk membayar uang tunai dimuka, adanya risiko hilngnya modal, karakter tidak baik atau hasil panen di jual ke pihak lain karena adanya kenaikan harga. Model pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong mungkin bisa dilakukan adalah pembiayaan salam pararel dengan models isthisna cara memodifikasi cara pembayaran seperti pembiayaan murabahah.   Kata Kunci: pembiayaan, salam, salam pararel, lembaga keuangan syariah
VARIABEL PENENTU DALAM KEPUTUSAN MEMILIH TABUNGAN MUDHARABAH PADA BANK SYARIAH MANDIRI CABANG JEMBER Roziq, Ahmad; Diptyanti, Rinanda Fitri
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Jenis bank di Indonesia dibedakan menjadi dua yaitu bank syariah dengan sistem bagi hasil dan bank konvensional dengan sistem bunga. Pertumbuhan perbankan syariah akan dihadapkan pada persaingan guna meningkatkan pendapatannya, salah satu caranya adalah dengan meningkatkan penghimpunan dana dari masyarakat berupa tabungan mudharabah. Identifikasi faktor-faktor yang menyebabkan seseorang memutuskan untuk memilih dan tidak memilih menjadi nasabah sebuah bank sangat diperlukan guna menarik dan mempertahankan nasabah dan calon nasabahnya. Penelitian ini bertujuan untuk mengetahui apakah tingkat kepercayaan, pengembalian hasil, kesesuaian hukum syariah dan promosi berpengaruh dalam membedakan keputusan nasabah dan non-nasabah dalam memilih dan tidak memilih tabungan mudharabah dengan menggunakan analisis diskriminan. Hasil penelitian menunjukkan bahwa tingkat kepercayaan, pengembalian hasil, kesesuaian hukum syariah dan promosi berpengaruh signifikan dalam membedakan nasabah dan nonnasabah dalam memilih dan tidak memilih tabungan mudharabah.
RASIO–RASIO YANG MEMBEDAKAN (DISCRIMINATOR) KINERJA KEUANGANleverage multiplierANTARA KELOMPOK PERBANKAN SYARIAH DAN KELOMPOK PERBANKAN KONVENSIONALDI INDONESIA Ekaningsih, Lely Ana Ferawati; Roziq, Ahmad
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 1 (2012)
Publisher : Universitas Jember

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Tujuan Penelitian ini adalah untuk menguji kemampuan yang dimiliki oleh rasio–rasio keuangan yang terdiri CR, QR, LDR, CAR, DRR, GPM, NPM, ROA, ROE, LM, AU dalam membedakan (discriminator) kinerja keuangan antara kelompok perbankan syariah dan kelompok perbankan konvensional, serta untuk menganalisis penilaian kinerja keuangan perbankan yang paling baik antara kelompok perbankan syariah dan kelompok perbankan konvensional. Hasil penelitian menyimpulkan bahwa dari 11 (sebelas) rasio keuangan yang dianalisis terdapat 5 (lima) rasio keuangan yang memiliki kemampuan membedakan (discriminator) secara signifikan antara kelompok perbankan syariah dan kelompok perbankan konvensional. Rasio-rasio tersebut antara lain: CR, GPM, ROE, NPM dan AU. Sedangkan 6 (enam) rasio keuangan yang lain tidak memiliki kemampuan membedakan (bukan discriminator) yang signifikan antara kelompok perbankan syariah dan kelompok perbankan konvensional yang diantaranya adalah: QR, L/FDR, CAR, DRR, ROA, dan LM. Berdasarkan perbandingan score diskriminan dapat disimpulkan kinerja keuangan perbankan syariah lebih baik daripada kinerja keuangan perbankan konvensional Kata Kunci: Bank Syariah, Bank Konvensional, Rasio-rasio Keuangan.
Pengaruh Etika Bisnis Islami Terhadap Kinerja Pembiayaan Mudharabah Melalui Informasi Asimetri Pada Bank Syariah di Jawa Timur Roziq, Ahmad
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010)
Publisher : Universitas Jember

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Low level of performance of mudharaba financing is likely a multi-dimensional problems that have occurred since a long time and no inclination to change. Implications of the resultsof the high-profit and loss sharing (such as murabaha) is the formation of public perception that sharia banking is almost no difference with the conventional banking. Such perceptions will form a separate reputational risk that is feared will lead to cynicism among the public that sharia banking business is only a mindset change of name only, while the perpetrators are still common. State performance of sharia banking mudharaba financing portofolio at sharia banking is to show the discrepancy between theory and practical implementation of mudharaba financing. This study examines the effect of Islamic business ethics toward performance of mudharaba financing through information asymmetry. With the known variables than can affect the performance of mudharaba financing will be obtained by solving the solution of gap/inconsistencies between between theory and practical implementation of mudharaba financing and can answer the phenomenon of mudharaba financing is low performance. This study examines the effect of Islamic business ethics toward performance of mudharaba financing through information asymmetry. The study is based on agency theory and theory of sharia enterprise. Agency theory to explain the phenomenon of information asymmetry between the parties of mudharib and sharia bank. Sharia enterprise theory to explain the necessity of sharia Islamic ethics in running the business. These studies included in this type of survey research used for the purposes of clarification or confirmation, or also known as hypothesis testing research, which is intended to explain the influence between variable or causal relationship between variables by testing the hypothesis. The population of this study are all branches of sharia banks and sharia business unit which operate mudharaba financing in East Java, which amounts to 19 bank branches of sharia (sharia business units) with 35 respondents.Methods of data analysis in this study is Structural Equation Modeling using Partial Least Square (PLS) with the aid of computer programs SmartPLS package. The study results showed that Islamic business ethics significantly affect on information asymmetry and does not significantly affect to the performance of mudharabafinancing. Information asymmetry has a significant effect on the risk of mudharaba financing and the performance of mudharabafinancing. This study supports the agency theory and sharia enterprise theory which explains problems in achivement of the performance of mudharaba financing. The study suggests that problems in achivement of the performance of mudharaba financing should be explaned with sharia agency theory in accordance with the Quran as-Shaad verse 24 and the hadith narrated by Bukhari number 2079. Key words: mudharaba financing, Islamic business ethics, information asymmetry, performance Pemetaan Kualitas Laporan Keuangan Pemerintah Daerah di Kawasan Timur Jawa Timur Berbasis Sistem Informasi Geografi.
CONSTRUCTION OF SHARIA GOOD CORPORATE GOVERNANCE MODEL AT BPRS BUMI RINJANI PROBOLINGGO INDONESIA Amani, Tatik; Roziq, Ahmad; Sulistiyo, Agung Budi
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.647 KB) | DOI: 10.23887/ijssb.v1i2.10445

Abstract

These research objectives are to compose of construction of sharia good corporate governance model at BPRS Bumi Rinjani Probolinggo. The study use case study approach with using methods of survey and exploratory. Techniques of data analysis use Miles & Huberman The result of the research shows that the written report of the implementation of governance in BPRS Bumi Rinjani Probolinggo has not been done yet. According to POJK No. 30 / POJK.05 / 2014 that the finance company is obliged to make a writing report, so we must make a  sharia governance model and report in BPRS Bumi Rinjani. The elements were included in the governance model are to add two principles of governance: integrity and social awareness, so that governance becomes seven (out of five set by law and two elements was get in) that istransparency, accountability, responsibility, independency, fairness, integrity and social awareness. To support the effectiveness of Dekoms tasks are included elements of the establishment of Audit Committee, Risk Monitoring Committee and Remuneration Committee. In order to an implementation of good governance was good, it is implanted to the whole range for implementation of Shariah governance that all transactions and BPRS Bumi Rinjani operations do not contain usury, maysir and gharar.Keywords : Sharia, Compliance, Governance, Integrity, Social Awareness, BPRS
INTERNALIZING VALUES OF JUSTICE IN MUDHARABAH FINANCING PRACTICES AND MUDHARABAH DEPOSITS Perwitasari, Dyah Ayu; Roziq, Ahmad; Sulistiyo, Agung Budi
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.622 KB) | DOI: 10.23887/ijssb.v1i2.10548

Abstract

This study aims to explore and analyze the forms of fairness values in the practice of mudharabah financing and mudharabah deposits. This type of research is a type of qualitative research with case study approach. The results of this study indicate that this bank has not fully applied the five elements of justice in the practice of mudharabah financing. Of the five principles, BPRS only runs the two principles of justice, namely the form of prohibition of haram and maysir. In order to fulfill these five principles of justice, should the BPRS Asri Madani Nusantara apply pure mudharabah financing practices, where the profit sharing calculation is done after the project has been realized, the shariah education has been intensively to mudharib, the management supervises it intensely on the mudharib-run business, As well as Islamic business ethics that must be owned by human resources banking. While in practice mudharabah deposit, BPRS ASRI Madani Nusantara Jember has applied the five elements of justice that is the form of prohibition of riba, gharar, maysir, dzulm and haram in mudharabah deposit transaction.Keywords: mudharabah, mudharabah deposit, justice
ANALISIS PENGARUH MANAJEMEN ASET, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENDAPATAN DENGAN OPTIMALISASI ASET IDLE SEBAGAI VARIABEL INTERVENING Kurniyanta, Aan; Roziq, Ahmad; Sularso, Raden Andi
BISMA: Jurnal Bisnis dan Manajemen Vol 12 No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v12i1.7610

Abstract

Abstract: This study aims to analyze the effect of asset management, government internal control system, and human resource competency on the revenue with idle asset optimization as the intervening variable, in the Office of State Assets and Auction Service, Jember. This study also aims to determine the best strategy for the state assets management, especially the idle asset, to increase national revenue. This is an explanatory research with applying mixed method approach using embedded concurrent model. The primary data were analyzed using Partial Least Square and descriptive analysis. The sample consists of 43 respondents collected using purposive sampling method. The results show that asset management, government internal control system, and human resource competency have no significant effects on idle asset optimization. Asset management and idle asset optimization have no significant effects on revenue, while government internal control system has a negative and significant effect on the revenue. Human resource competency has a positive and significant effect on the revenue. The results of qualitative descriptive analysis conclude that many working units did not optimally manage the asset utilization. Therefore, the right policy strategy is needed to improve idle asset optimization. Keywords: Asset Management, Government Internal Control System, Human Resource Competency, Idle Assets Optimization, and Revenue.
Co-Authors A.A. Ketut Agung Cahyawan W Agung Budi Sulistiyo Aisa Tri Agustini Amani, Tatik Arif Hidayatullah Asnawati Bambang Piluharto Bayu Aprillianto Brian Ahmad Nur Hasan Cici Wijayanti Dyah Ayu Perwitasari Eka Desy Suryaningsih Eza Gusti Anugerah Femba Akris Diantoro Fetri Setyo Liyundra Hari Sukarno Herdian Nisar Danurwenda Herdian Nisar Danurwenda, Herdian Nisar Ibnu Aburizal N MS Ibnu Aburizal N MS, Ibnu Aburizal Ika Ratna Qorikaten Rohmah Imam Mas'ud Indah Purnamawati Indah Purnamawati Jauhar, Mohammad Dio Awaludin Lely Ana Ferawati Ekaningsih Lely Ana Ferawati Ekaningsih Lely Ana Ferawati Ekaningsih Mar’atul Qibtiyah Moch Shulthoni Mohammad Dio Awaludin Jauhar Muhammad Miqdad Muhammad Shulthoni Neni Maulina Rahman Nining Ika Wahyuni Nur Hisamuddin Nur Hisyamuddin Oktaviansyah, Hendrik Tri Perwitasari, Dyah Ayu Putri Frisca Kuncorowati Putu Kurniyanta Raden Andi Sularso, Raden Andi Rinanda Fitri Diptyanti Rinanda Fitri Diptyanti, Rinanda Fitri Ririn Irmadariyani Riza Dewi Al Ardi Rofidatul Hasanah Rofika Wulandari Rozy Widhi Bayu Pratama Septarina Prita Dania S Septarina Prita Dania Sofianti Siti Maria Wardayati Siti Maryam Sudarno Sudarno Sumani Sumani Sumani Sumani Sumani Sumani Tatik Amani Wahyu Agus Winarno Wasito Wasito Whedy Prasetyo Widya Yanti Widyastuti Annisa Yosefa Sayekti Yulinartati Yulinartati Yulinartati Yulinartati