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All Journal Ekonomi Islam Indonesia Review on Islamic Accounting
Aam Slamet Rusydiana
Tazkia Islamic University College
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Islamic Accounting Standard: An Intertemporal Sentiment Analysis Syahdatul Maulida; Aam Slamet Rusydiana; Muhamad Taqi
Review on Islamic Accounting Vol. 2 No. 2 (2022): Review on Islamic Accounting
Publisher : SMART Insight

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Abstract

This study aims to look at related sentiments “Islamic Accounting Standard” around the world published by journals with that theme. This study uses a qualitative method with a sentiment analysis approach. The data used is secondary data with the theme “Islamic Accounting Standard” obtained from the Dimensions database of 100 scientific publications. Data is processed using software SentiStrength for extracting and classifying sentiments. The results of the study found that neutral sentiment was the highest with a percentage of 39%, followed by negative sentiment with 32% and positive sentiment with a percentage of 29%. Related research Islamic Accounting Standard experienced fluctuations in the number of sentiments throughout the period 1990 to 2023. The highest number of sentiments occurred in 2018 with a total of 13 scientific publications, which were dominated by neutral sentiment of 9 scientific publications. There are several positive and negative issues related to the topic of sharia accounting standards which can be further elaborated.
Comparison of Productivity and Efficiency Between Sharia and Conventional Banks Owned Government Period 2011-2018 Farid Ahmad Hamidi; Aam Slamet Rusydiana
Ekonomi Islam Indonesia Vol. 1 No. 1 (2019): Ekonomi Islam Indonesia
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.05 KB) | DOI: 10.58968/eii.v1i1.4

Abstract

The purpose of this study is to analyze the comparison of the level of efficiency between time and the productivity of state commercial banks in Indonesia. State commercial banks in this case are grouped into 4 major groups including BUS, BUK, BPD, UUS. Measurement of the value of efficiency in this study uses the method of Data Envelopment Analysis (DEA). The use of the DEA method can measure the efficiency of banking by using many inputs and outputs. The continued application of the use of DEA is to use DEA Window Analysis, the result is the BUS has the best efficiency stability value with an average of 0.03 LDY then BUK with an average of 0.04, BPD with an average of 0.05 and UUS with an average an average of 0.09. Also this study wants to see the extent of the productivity of the country's commercial banks, the results using the Malmquist Index obtained BUS with the highest level of productivity with an average value of 1.008 then BPD with a value of 1.004, continued BUK 0.986 and UUS 0.964. Malmquist Index can also be used to identify where the source of the productivity value of an entity is obtained whether it comes from efficiency change or technological change so that by knowing these productivity factors it is expected that each bank can make corrections to the management of each company to increase their productivity
Efficiency Analysis of Local Government Expenditures Based on Islamic Human Development Index: Evidence in Indonesia Ihsanul Ikhwan; Aam Slamet Rusydiana; Nashr Akbar
Ekonomi Islam Indonesia Vol. 2 No. 1 (2020): Ekonomi Islam Indonesia
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.308 KB) | DOI: 10.58968/eii.v2i1.9

Abstract

The purpose of this study was to analyze the efficiency of local government expenditure based on Islamic Human Development Index (I-HDI) in Local Government at the Indonesian’s Province using Data Envelopment Analysis (DEA). DEA is a non parametic method that was developed to measure the level of efficiency compared to the Decision Making Unit (DMU). This method can measure the efficiency of a government entity by using multi-input and multi-output. DEA result also can be used to identify wich input or output must be increased by Decision Making Unit (DMU) to reach optimum efficiency. The result from this study showed that the average of efficiency score in local government at Indonesian’s Province is increasing from 2015 until 2018. This study also indicates that North Sumatera, East Java, and Yogyakarta’s government spending were efficient in 4 years. While Bangka Belitung and West Papua achieve the lowest efficiency score, and should optimize input and increase the number of output to improve the efficiency. Morever, the main source of inefficiency is in Life birth rate indicators.
Proposing Green Waqf Development Strategy in Protecting Land Ecosystems in Indonesia: An Interpretive Structural Modeling Approach Mohammad Iqbal Irfany; Sri Rahayu Ningsih; Qoriatul Hasanah; Aam Slamet Rusydiana
Ekonomi Islam Indonesia Vol. 5 No. 1 (2023): Ekonomi Islam Indonesia
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/eii.v5i1.201

Abstract

Climate change and terrestrial ecosystems are one of the important things in sustainable development goals (SDGs). In Indonesia, there are about 14 million critical lands (The Ministry of Environment and Forestry, 2018) that motivated the formation of several innovative financing to utilize critical lands, including the Green Waqf Movement since August 2021. This study aims to describe, identify key sub-elements, and analyze the Green Waqf development strategy in maintaining terrestrial ecosystems in Indonesia through the Interpretive Structural Modeling (ISM) approach. The results show that several key aspects in the constraint element are the lack of professionalism of nazhir, the lack of low public literacy and the lack of education and socialization of Green Waqf in the development of Green Waqf. The main goal that needs to be achieved is the existence of legal support for Green Waqf. This study recommends Green Waqf development strategies by coordinating the Indonesian Waqf Board, WaCIDS, nazhir, The Ministry of Environment and Forestry, local governments and other related stakeholders to encourage the Green Waqf program. In addition, approaching and fostering good relationship between wakif, nazhir, and business (including SMEs) as well as developing a number of green product development programs are also important.
Co-Authors Farid Ahmad Hamidi Ihsanul Ikhwan Mohammad Iqbal Irfany Nashr Akbar Qoriatul Hasanah Sri Rahayu Ningsih Syahdatul Maulida Taqi, Muhamad