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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah The International Journal of Pegon Islam Nusantara Civilization JURNAL KEISLAMAN El-Qish: Journal of Islamic Economics Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi IIJSE IJMA

M. Zidny Nafi' Hasbi

Universitas Alma Ata

Author-ID : 4096268

Religion Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Articles

PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP PERILAKU PENGHINDARAN PAJAK (TAX AVOIDANCE) ZIDNY NAFI' HASBI; Nur Fitriyanto
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 1 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.1.2021.58-66

This study aims to analyze the effect of audit quality proxied by the size of the auditor and audit tenure, while the audit committee proxied by the number and composition of audit committee competency expertise on tax avoidance behavior calculated by the Cash ETR (CETR) method. The population used is companies registered in the Jakarta Islamic Index (JII) in 2015 to 2019, using purposive sampling technique, 11 companies with 55 observations were obtained. This study uses panel data regression, with the best approach after testing the fixed effect model. The results of this study reveal that audit tenure has a positive effect on tax avoidance behavior and the number of audit committees has a significant negative effect on tax avoidance behavior, while auditor size and accounting background have no significant effect on tax avoidance behavior.

TEORI DAN KONSEP AKAD MUSYARAKAH DAN PENERAPANNYA DALAM PERBANKAN SYARIAH Rani Rahayu; M. Zidny Nafi' Hasbi
Jurnal Keislaman Vol. 5 No. 2 (2022): Jurnal Keislaman
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/jk.v5i2.3436

Penduduk Indonesia seperti yang kita tahu mayoritas adalah seorang muslim. hal ini juga yaang membuat masyarakat mulai sadar akan pentingnya bank syariah untuk mengindari transaksi-transaksi yang tentunya melenceng dari hukum atau ajaran islam. Akad musyarakah merupakan suatu akad kerja sama antara pemilik modal yang dimana hal ini dapat terjadi antara dua orang maupun beberapa orang didalam berbagai bentuk guna melaksanakan suatu kegiatan yang halal dan produktif dengan kesepakatan yang telah ditentukan secara adil dan proposional dalam pembagian margin maupun keuntungannya. Untuk memahami bagaimana akad musyarakah tentu kita harus mengetahui bagaimana teori dan konsepnya terlebih dahulu. Laporan ini ditulis guna mengetahui bagaimankah teori maupun konsep dalam akad musyarakah serta penerapannya dalam perbankan syariah. Apakah perbankan syariah di Indonesia telah menerapkan akad musyarakah dengan baik sesuai dengan teori dan konsepnya dalam kegiatan sehari-hari, dan nasabah yang melakukan transaksi di bank syariah menggunakan akad musyarakah apakah telah mendapatkan haknya sesuai konsep dan teori yang ada.

Portrait of Public Debt, Fiscal Space, and Debt Impact: Islamic Finance Study on Islamic Countries Territory Zidny Nafi' Hasbi
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 7, No 2 (2022)
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v7i2.7760

Policymakers, the Public debt is a problem that the monetary and fiscal authorities have long been concerned about. The amount of public debt concerning fiscal viability and the financial crisis has received a lot of attention recently. This study's goal is to examine and evaluate how the function and impact of debt, both external and internal, on the macroeconomic situation of various countries. The researcher will present several cases of empirical evidence regarding the impact of debt on the socio-economics of a country. The main focus of this research discussion is on the theoretical study of debt and the impact of debt in various countries in the region, as well as the views of Islamic thinkers on public debt. A library study was the research methodology employed. by collecting, identifying, and analyzing articles and related references (literature review) related to the focus research. Furthermore, researchers will examine several cases of portraits of various empirical evidence concerning the country's socioeconomic debt. The findings demonstrate that an Islamic state will be successful based on its ability to collect taxes, alms, and other required and optional sources of income, as well as revenue from public works projects, real estate, and natural resources. To achieve a balanced budget and prevent wasteful spending, the state will implement the middle-at-tawasuth principle.

How Will Indonesia's Remittance Value for The Next 5 Years Due to Covid-19? (Autoregressive Integrated Moving Average Approach) M. Zidny Nafi' Hasbi
El-Qish: Journal of Islamic Economics Vol. 2 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v2i1.4147.2022

This study aims to explore how the value of Indonesia's remittances for the next 5 years due to the Covid-19 pandemic. Preliminary data obtained from the World Bank 1985-2020. By using the autoregressive integrated moving average approach, researchers can forecast the remittance value for the years 2021-2025. After processing the data, the forecast value of remittances for 5 consecutive years is 20.65%, 23.01%, 20.73%, 20.76%, and 2078%. The results of the study show that the value of Indonesian remittances has decreased by due to the pandemic compared to 2020, which is 22.95%. The decline was around 2.27%. This is interesting because although the number of Indonesian remittance transactions has decreased, the volume of remittances has increased. The remittances made large-scale remittances due to restrictions imposed by the government so that the remittance value remained stable when compared to 2008 which experienced a drastic decline. This achievement cannot be separated from government policies that have taken good preventive measures. However, it is hoped that from the forecast results, the government will continue to maximize its policies so that the value of Indonesia's remittances will increase rapidly and will make a large contribution to growth.

KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA Miqdam Maufur; Abdul Basit; Akmal Ihsan; M. Zidny Nafi’ Hasbi
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Performance has an effect on CSR disclosure of Islamic Commercial Banks in Indonesia. The financial performance variable uses the profitability ratios (ROA, ROE, NIM), while the CSR measurement uses the ISR indicator. The sample in this study uses 6 Islamic Commercial Banks with a data period from 2014-2016. Data analysis in this study used multiple linear regression. The results of this study are Return on Assets (ROA) has a significant positive effect on CSR disclosure, Return on Equity (ROE) has a significant positive effect on CSR disclosure, and Net Income Margin (NIM) has an insignificant positive effect on CSR disclosure. Together, the ROA, ROE, and NIM variables have a significant effect on the disclosure of Islamic Bank CSR in Indonesia in 2014-2019.

Pengaruh Profitabilitas, Likuiditas, Leverage, Kebijakan Dividen dan Ukuran Perusahaan terhadap nilai perusahaan pada perusahaan terdaftar di Jakarta Islamic Index (JII) periode 2019- 2021 Silvia Waning Hiyun Puspita Sari; Meutia Layli; Marsuking Marsuking; Dimas Wibisono; Ardy Wibowo; Defia Ifsantin Maula; Ridho Satria Harahap; Firmansyah Firmansyah; M. Zidny Nafi’ Hasbi
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 12, No 2 (2022)
Publisher : Universitas Alma Ata

Penelitian ini bertujuan untuk menguji Pengaruh Profitabilitas (ROA), Likuiditas (Current Rasio), Leverage (Debt Ratio), Kebijakan Dividen (DPR) dan Ukuran Perusahaan (Firm Size) terhadap nilai perusahaan (PBV) pada perusahaan terdaftar di Jakarta Islamic Index (JII) periode 2019- 2021. Data yang digunakan dalam penelitian ini diperoleh dari data laporan tahunan. Populasi dalam penelitian ini adalah perusahaan terdaftar di Jakarta Islamic Index (JII). Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh sebanyak 30 perusahaan JII dengan periode penelitian pada tahun 2015-2019. Metode analisis data dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian menunjukkan bahwa secara simultan Profitabilitas, Likuiditas, Leverage, Kebijakan Dividen dan Ukuran Perusahaan berpengaruh signifikan terhadap Nilai Perusahaan. Likuiditas dan kebijakan dividen secara parsial berpengaruh positif dan signifikan pada nilai perusahaan, sedangkan profitabiIitas, leverage dan ukuran perusahaan tidak memiIiki pengaruh signifikan terhadap niIai perusahaan.

Tinjauan Hadits, Maqashid al-Syariah Dan Hukum Positif Indonesia Terhadap Talak di Luar Pengadilan Nur Rofiq; Hamim ILyas; Rahmawati r; Orien Effendi; M. Zidny Nafi' Hasbi
The International Journal of Pegon : Islam Nusantara civilization Vol 9 No 01 (2023): Menyusuri Turats Ulama Nusantara, Memperkokoh Moderasi Islam
Publisher : INC- Islam Nusantara Center

The formulation of the research problem is how to review hadith, maqashid al-shariah and positive law in Indonesia regarding divorce outside the court? The research method is normative legal research (library research). The results of the study, that based on the hadith in al-Majmu' Syarah al-Muhadzdzab by Imam Nawawi stated that divorce falls both in voluntary (calm), emotional, serious and joking conditions based on the hadith ثَلَاثٌ جَدُّهُنَّ جد. This hadith is often used as the basis that divorce is legal without having to go before a court. But the law in force in Indonesia, divorce must be carried out in the Religious Courts in accordance with Article 115 of the Compilation of Islamic Law (KHI), Law Number 1 of 1974 concerning Marriage and the fiqh principles الضرر يزل danحكم الحاكم إلزام. Meanwhile, according to maqasid al-shari'ah, whose core objective is to bring about benefit for humans and eliminate harm, then a divorce that is not pronounced in front of a court of law is very harmful, for example, for a wife and husband, they do not have a divorce certificate that has legal force, then if those who want to remarry will encounter obstacles at the Office of Religious Affairs (KUA). So if they want to get married a second time, they end up taking the marriage route under the hand. And if there is another divorce, the wife does not get maintenance rights during the 'iddah period, such as clothing, food and shelter. The impact on children is that they will affect their psychology, because children who initially live with a harmonious family then live with a family full of problems. In addition, the father and mother often do not provide a regular and fixed amount of income because the divorce of their parents has no legal force, so the court cannot compel the father or mother. خلاصة صياغة مشكلة البحث هي كيفية مراجعة الحديث ومقشد الشريعة والقانون الوضعي في إندونيسيا فيما يتعلق بالطلاق خارج المحكمة؟ منهج البحث هو البحث القانوني المعياري (بحث المكتبة). وأوضحت نتائج الدراسة التي تستند إلى حديث الإمام النووي في `` المجموع '' أن الطلاق يقع في ظروف طوعية وعاطفية وخطيرة ومزحة بناء على حديث ثَلَاثٌ جَدُّهُنَّ جد. غالبًا ما يستخدم هذا الحديث كأساس أن الطلاق قانوني دون الحاجة إلى المثول أمام محكمة. لكن القانون المعمول به في إندونيسيا ، يجب أن يتم الطلاق في المحاكم الدينية وفقًا للمادة 115 من مجموعة الشريعة الإسلامية (KHI) ، القانون رقم 1 لسنة 1974 بشأن الزواج ومبادئ الفقه db يزل dan حكم الحاكم إلزام. وفي الوقت نفسه ، وفقًا لمقاصد الشريعة ، التي يتمثل هدفها الأساسي في تحقيق المنفعة للإنسان والقضاء على الأذى ، فإن الطلاق الذي لا يتم النطق به أمام القضاء ضار جدًا ، على سبيل المثال ، بالنسبة للزوجة والعائلة. الزوج ، ليس لديهم شهادة طلاق ذات قوة قانونية ، فعندئذ إذا أراد أولئك الذين يرغبون في الزواج مرة أخرى سيواجهون عقبات في مكتب الشؤون الدينية (KUA). لذلك إذا أرادوا الزواج مرة ثانية ، ينتهي بهم الأمر بسلك طريق الزواج تحت اليد. وإذا وقع طلاق آخر فلا تحصل الزوجة على حق النفقة في العدة من كسوة ومأكل ومأوى. التأثير على الأطفال هو أنهم سيؤثرون على نفسهم ، لأن الأطفال الذين يعيشون في البداية مع أسرة متناغمة يعيشون بعد ذلك مع أسرة مليئة بالمشاكل. بالإضافة إلى ذلك ، لا يوفر الأب والأم في كثير من الأحيان مبلغًا منتظمًا وثابتًا من الدخل لأن طلاق الوالدين ليس له قوة قانونية ، لذلك لا يمكن للمحكمة إجبار الأب أو الأم. Rumusan masalah penelitian ini adalah bagaimana tinjauan hadits, maqashid al-syariah dan hukum positif di Indonesia terhadap talak luar pengadilan?. Metode penelitiannya adalah penelitian hukum normatif (library research). Hasil penelitian, bahwa berdasarkan hadis dalam al-Majmu’ Syarah al-Muhadzdzab karangan Imam Nawawi menyatakan talak itu jatuh baik dalam kondisi suka rela (tenang), emosi, serius maupun bercanda berdasarkan hadis ثَلَاثٌ جَدُّهُنَّ جد. Hadits tersebut sering dijadikan dasar bahwa talak itu sah tanpa harus di depan pengadilan. Tetapi hukum yang berlaku di Indonesia talak harus dilaksanakan di Pengadilan Agama sesuai Pasal 115 Kompilasi Hukum Islam (KHI), Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan dan kaidah fikih الضرر يزل danحكم الحاكم إلزام. Sedangkan menurut maqashid al-syariah yang tujuan intinya ialah mewujudkan kemaslahatan bagi manusia dan menghilangkan kemudharatan, maka talak yang tidak diikarkan di depan sidang pengadilan sangat membawa kemudharatan, misalnya bagi seorang istri dan suami, mereka tidak mempunyai surat cerai yang memiliki kekuatan hukum, maka jika mereka mau menikah kembali akan menemui kendala di Kantor Urusan Agama (KUA). Maka jika mereka mau menikah yang kedua kali akhirnya menempuh jalur nikah di bawah tangan. Dan jika terjadi perceraian kembali, maka istri tadi tidak mendapatkan hak nafkah selama masa ‘iddah, seperti pakaian, pangan dan tempat tinggal. Dampak terhadap anak yaitu akan mempengaruhi kejiwaannya, sebab anak yang semula tinggal bersama keluarga yang harmonis kemudian tinggal dengan keluarga yang penuh masalah. Di samping itu si ayah maupun si ibu sering tidak memberikan nafkah secara teratur dan jumlah yang tetap karena perceraian orang tuanya tidak memiliki kekuatan hukum, sehingga pengadilan tidak bisa memaksa ayah maupun ibunya.

Ijarah Collaborative Service Model in Sharia Banking Chaidir Iswanaji; Aziz Muslim; M. Zidny Nafi' Hasbi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economic: July, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.1778

Ijarah is a contract for the transfer of usufructuary rights over goods or services, through payment of rental wages, without being followed by a transfer of ownership of the goods themselves. The context of ijarah in Islamic banking is a lease contract in which a bank or financial institution leases equipment to one of its customers based on a definite predetermined cost. The research method is qualitative with a comparative study approach. Data collection techniques include observation, documentation, and deep interviews. The object of this research was carried out in the Yogyakarta area. The findings of the ijarah case presented in this study indicate that the services created jointly by customers, service organizations (Islamic banks), and assisting parties divide their roles into sub-roles assigned to individuals. This research provides a basic understanding of the development of a sharia service model, which can complement the current IFM to holistically capture both economic transactions and service elements, which are currently prevailing in the Islamic banking market.

PENGARUH PERBEDAAN PANDANGAN DAN INTERPRETASI KONSEP DISTRIBUTIF JUSTICE DALAM BISNIS PERBANKAN Imas Septia Lestari; M. Zidny Nafi' Hasbi
IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2021.2(2).84-95

The differences in views and interpretations related to the concept of distributive justice in banking business in Indonesia can have various impacts on the sustainability and stability of banking business, as well as public trust in the banking sector. The purpose of this research is to identify the differences in views and interpretations related to the concept of distributive justice in banking business in Indonesia and its impact. This research was conducted using literature study and case study methods. The results of the research show that the differences in views and interpretations related to the concept of distributive justice in banking business in Indonesia can cause conflicts among the parties involved, injustice in the distribution of profits or risk burdens, a decrease in public trust in banking, and disturbance of the stability of banking business. Based on the results of this research, it is suggested that banks in Indonesia should pay attention to and manage differences in views and interpretations related to the concept of distributive justice in an appropriate way so as not to have a negative impact on banking business.

Co-Authors Abdul Basit Akmal Ihsan Ardy Wibowo Aziz Muslim Chaidir Iswanaji Defia Ifsantin Maula Dimas Wibisono Firmansyah Firmansyah Hamim ILyas Imas Septia Lestari Marsuking Marsuking Meutia Layli Miqdam Maufur Nur Fitriyanto Nur Rofiq Orien Effendi Rahmawati Rani Rahayu Ridho Satria Harahap Silvia Waning Hiyun Puspita Sari

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