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The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency Utami, Pertiwi; Suryanto, Tulus; Nasor, M.; Ghofur, Ruslan Abdul
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7809

Abstract

The purpose of this study was to determine the effect of digitalization zakat payments on the potential for zakat acceptance at the BAZNAS Jakarta center. The originality of this research lies in the digitalization analysis of zakat payments to increase the potential for receiving BAZNAS center based on sharia economic approaches, and digital technology theory. The research method used is associative quantitative using a simple linear regression analysis technique with a sample size of 170 respondents selected based on purposive sampling technique. From the results of data analysis using SPSS 19.0, an R-value of 74.8% was obtained, which means that the relationship between the digitalization of zakat payments and the potential for receiving zakat at the BAZNAS is strong.  The findings show that the digitalization variable of zakat payment or zakat payment (X) influences the potential for zakat receipt (Y) of 55.9%, and the remaining 40.1% is influenced by other factors not considered. Based on the results of deepening between the theory and practice of digital zakat revealed that the challenges in efforts to increase the potential for digital zakat acceptance in Indonesia are internet access which is still weak and uneven in Indonesian territory, building an 'attachment' relationship between mustahiq, muzzaki and BAZNAS, and the application of principles of sharia in the management of zakat. Therefore, the research explains the strategies that can be done to answer the challenges of digital zakat.
REFLEKSI HUKUM ZAKAT DIGITAL PADA BAZNAS DALAM RANGKA PENINGKATAN KESEJAHTERAAN MUSTAHIK Pertiwi Utami; Tulus Suryanto; Ruslan Abdul Ghofur; M Nasor
Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Vol 11, No 1 (2020): SURYA KENCANA SATU
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jdmhkdmhk.v11i1.5608

Abstract

Peneliti melakukan kajian pengetahuan hukum digital zakat pada Badan Amil Zakat Nasional (BAZNAS) Pusat di Indonesia. Penelitian ini bertujuan untuk mengetahui bagaimana pendekatan hukum Islam terhadap penggunaan layanan digital zakat dan bagaimana implementasi prinsip-prinsip pengelolaan yang baik pada manajemen zakat digital. Dengan menggunakan metodologi hukum Islam, peneliti ingin memberikan wawasan baru dari segi kajian hukum ekonomi dan keuangan syariah dengan pendekatan tersebut. Dari hasil analisis dan pembahasan, mengungkapkan bahwa hukum penggunaan teknologi digital sendiri diperbolehkan dan tidak bertentangan dengan prinsip-prinsip syariah, selama serta tidak mengandung unsur-unsur kemudharatan bagi penggunanya. Sedangkan implementasi prinsip-prinsip syariah pada digital zakat baik penghimpunan dan penyaluran zakat sudah cukup baik.
IMPLEMENTASI MANAJEMEN WAKAF PADA LEMBAGA SOSIAL KEAGAMAAN Ali Mustofa; Tulus Suryanto; Ruslan Abdul Ghofur
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 6, No 2 (2020): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jped.v6i2.15207

Abstract

Penelitian ini ingin melihat salah satu lembaga sosial keagamaan  yang dikelola oleh masyarakat sehingga berkembang serta menjadi salah satu instrumen kontributif terhadap kesejahteraan masyarakat, yaitu majlis wakaf Pimpinan Wilayah Muhammadiyah (PWM) Lampung. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah  purposive sampling. Saat ini terdapat 14 wilayah yang dikelola sedangkan peneliti menggunakan wilayah Bandar Lampung sebagai objek penelitian. Dari hasil penelitian diperoleh hasil bahwa managemen wakaf  pada PWM Lampung dilakukan dengan konsep pengoptimalisasian asset wakaf yaitu dengan adanya proses penghimpunan, pemeliharaan, dan pendayagunaan terhadap aset wakaf, sehingga memberikan dampak positif terhadap pendapatan masyarakat perserikatan Muhammadiyah, namun peningkatan pendapatan tersebut belum dapat  memberikan dampak yang signifikan, meskipun terdapat peningkatan pendapatan, namun peningkatan pendapatan tersebut belum memenuhi standar kesejahteraan.Kata Kuci : Managemen,Wakaf, Kesejahteraan
The Effect of Islamic Financial Literation And Financial Technology On Islamic Financial Inclusion Basrowi Basrowi; Tulus Suryanto; Erike Anggraeni; Muhammad Nasor
AL-FALAH : Journal of Islamic Economics Vol 5, No 2 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v5i2.1669

Abstract

Purpose: The purpose of this study was to determine the magnitude of the influence of Islamic financial literacy and Islamic financial technology on the inclusion of Islamic finance in students in Lampung Province both partially and simultaneously.Design Methods:The method used is a survey method. The population of this study is all smester V students and above in Islamic Economics Study Program, Islamic Banking. and sharia accounting in all State and Private Universities in Lampung Province, totaling 3080 people. The sampling technique used is proportional grain sampling, as much as 10% of the population of 308 people. Data collected using surveys, with google form. The collected data were analyzed using simple and multiple regression analysis.Findings:Based on the results of the analysis it can be concluded, first, there is a positive and significant influence between the literacy of Islamic finance on Islamic financial inclusion. Second, there is a positive and significant influence between Islamic financial technology on Islamic financial inclusion. Third, there is a positive and significant influence between Islamic financial literacy and Islamic financial technology together on Islamic financial inclusion.Originality Value: Of the two independent variables, sharia financial literacy variables contributed more than sharia financial technology variables to sharia financial inclusion.
Islamic Work Ethics and Audit Opinions: Audit Professionalism and Dysfunctional Behavior as Intervening Variables Tulus Suryanto
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 8, No 1: January 2016
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.151 KB) | DOI: 10.15408/aiq.v8i1.2508

Abstract

This study examinesthe relationship between Islamic work ethics and auditors’ opinion, focusing onthe aspects of audit professionalism and dysfunctional behavior as interveningvariables. The research involved in Internal Auditors working of Islamic Bankingindustry in Sumatra Island. A questionnaire was used for data collection. Thestudy represents the empirical test employing census sampling. The data collectedwere analysed using Amos. The results of the study confirmed the three hypothesesexamined: there is a positive corelation between Islamic work ethics and auditors’opinions; auditors’ professionalism is an intervening variable of the correlationbetween Islamic work ethics and auditors’ opinions and dysfunctional behavioris a negative intervening variable of the correlation between Islamic Work Ethicsand auditors’ opinionsDOI: 10.15408/aiq.v8i1.2508
PERAN KOMITE AUDIT, DEWAN KOMISARIS DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD SERTA IMPLIKASINYA DALAM PENINGKATAN KINERJA PERUSAHAAN (Survei pada Emiten Manufaktur Di Bursa Efek Indonesia) Tulus Suryanto
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was purposed to test and analyze the roles of audit committee, board of commissioner, and internal audit in preventing fraud and its implications in improving firm’s performance. Population in this research was manufacture listed in Indonesia Stock Exchange and samples were taken using simple random sampling. The population was 136 manufacture firms, and using Slovin Formula, samples were 102. The data type in this research was primary data taken from questionnaire distribution to all respondents; they were members of audit committee, board of commissioner, and internal audit.  All data were analyzed using path analysis with LISREL 8.70 PROGRAM.            The exogenous variables were the roles of audit committee, board of commissioner, and internal audit. The endogenous variables were fraud prevention and firm’s performance improvement. This research showed the positive correlation between the roles of audit committee, commissioner board, and internal audit in preventing fraud and in improving performance of manufacture listed in Indonesia stock exchange. This positive correlation occurred because of the synergy of roles of audit committee, board of commissioner, and internal audit to conduct monitoring roles to the executive tasks. Then, their roles simultaneously had positive roles in preventing fraud. This indicated that the more effective the roles of audit committee, board of commissioner, and internal audit would able to prevent fraud occurring in firms. In other words the roles of audit committee board of commissioner, and internal audit simultaneously or partially affect the fraud prevention, and had implication to the performances of manufacture listed in Indonesia stock exchange.
The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency Pertiwi Utami; Tulus Suryanto; M. Nasor; Ruslan Abdul Ghofur
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7809

Abstract

The purpose of this study was to determine the effect of digitalization zakat payments on the potential for zakat acceptance at the BAZNAS Jakarta center. The originality of this research lies in the digitalization analysis of zakat payments to increase the potential for receiving BAZNAS center based on sharia economic approaches, and digital technology theory. The research method used is associative quantitative using a simple linear regression analysis technique with a sample size of 170 respondents selected based on purposive sampling technique. From the results of data analysis using SPSS 19.0, an R-value of 74.8% was obtained, which means that the relationship between the digitalization of zakat payments and the potential for receiving zakat at the BAZNAS is strong.  The findings show that the digitalization variable of zakat payment or zakat payment (X) influences the potential for zakat receipt (Y) of 55.9%, and the remaining 40.1% is influenced by other factors not considered. Based on the results of deepening between the theory and practice of digital zakat revealed that the challenges in efforts to increase the potential for digital zakat acceptance in Indonesia are internet access which is still weak and uneven in Indonesian territory, building an 'attachment' relationship between mustahiq, muzzaki and BAZNAS, and the application of principles of sharia in the management of zakat. Therefore, the research explains the strategies that can be done to answer the challenges of digital zakat.
ANALISIS CAR DAN ISR TERHADAP ROA PERBANKAN SYARIAH YANG TERDAFTAR DI JII PERIODE 2015-2019 Yuli Astuti; Tulus Suryanto; Heni Noviarita; Surono Surono
I-ECONOMICS: A Research Journal on Islamic Economics Vol 7 No 2 (2021): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v7i2.8983

Abstract

The purpose of this research is to find out whether there is an effect of Capital Adequacy Ratio and Islamic Social Responsibility on Return on Assets both in terms of partial and simultaneous testing. Collecting data in this study is to use secondary data from the financial statements of Islamic companies listed on the Jakarta Islamic Index. By using two blades of analysis, namely simple linear regression analysis and multiple linear regression analysis. Based on the results of simple regression analysis, it is known that partially CAR affects ROA and partially ISR affects ROA. Then simultaneously CAR and ISR influence ROA. Therefore, the role of profit in the company has an influential role, because the main objective of the company's operations is to achieve maximum profit. Information on profit achievement is not only useful for external parties such as the public as users of Islamic financial institutions as service companies and internal parties as parties who carry out or run the company in order to determine steps how to run the company to make a profit.
MANAJEMEN LABA PADA BANK SYARIAH DI INDONESIA: PERAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH Tulus Suryanto
KINERJA Vol. 18 No. 1 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i1.520

Abstract

This study examined the role of the audit committee and the shari’ah supervisory board on earnings management in islamic banks in Indonesia. Research on islamic banking industry in Indonesia. The data used in this study were derived from secondary data that is derived from the quarterly reports of banking in the year 2010 to 2012. This study is an empirical test using secondary data. Results of the study confirms the two hypotheses were examined: the size of the audit committee in preventing acts earnings management in islamic banks significant positive effect. this is attested by p value 0.008; 2; The size of the shari’ah supervisory board was not able to reduce the amount of earnings management in islamic banks. Based on the results of hypothesis testing found that the variable sharia supervisory board has no effect. This may be due to the shari’ah supervisory board to meet the regulations of Bank Indonesia only. Keywords: audit committee, shari’ah supervisory board and management profit
Comparing Cost Leadership Strategy with Differentiation Strategy towards Firm Performance on Jakarta Islamic Index Surono surono; Tulus Suryanto; Erike Anggraini
The Winners Vol. 21 No. 1 (2020): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v21i1.5963

Abstract

The research aimed to examine the effect of cost leadership strategy and differentiation strategy on company’s performance. It was conducted in companies listed in the Jakarta Islamic Index from 2014 to 2018. Purposive sampling was used to obtain samples from 12 companies. Analysis was done by multiple linear regression with the help of the IBM SPSS 23 statistical program for windows with a quantitative descriptive approach. The results show that the cost leadership strategy influences company’s performance compared to differentiation strategy. The implementation of a low-cost strategy is significantly relevant to the condition of people who are sensitive to price and are not much aware about brand products in decision making. The design of a unique item model does not determine success in marketing a product, the relative price offered is quite high and only in certain market segments the product is of public interest. Product quality is defeated by the quantity of goods, people prefer how much goods are obtained than the durability of the products consumed.