Pub Date : 2023-05-09DOI: 10.21070/perisai.v7i2.1648
Andik Bone Putri, Rifa’atul Maftuhah, H. Rafsanjani
The bank itself is a financial institution that plays an important role in the economy of a country. The more developed the banking industry, the better the country's economic growth. Bank as a financial institution whose function is to collect and distribute funds to the public in order to increase equity, economic growth and stability. Thus, banks are able to collect and distribute public funds effectively and efficiently towards improving people's living standards. The main objectives of the researchers are (1) to find out whether there is a significant influence on job satisfaction on employee work, (2) to find out whether there is a significant influence on work discipline on employee work, and (3) to find out whether there is a significant effect simultaneously between the two variables namely job satisfaction and work discipline on the work performance of BPRS Bhakti Sumekar Sumenep employees. This research method was conducted using a quantitative approach. The population in this study were all employees of BPRS Bhakti Sumekar Sumenep, totaling 51 employees. In this study the sample technique used was saturated sampling where all members of the population were selected as samples. Data collection in this study was a questionnaire or questionnaire, then testing in analyzing information through classical assumption tests, multiple linear regression tests, and hypothesis testing using SPSS 26 software. positive and significant to employee performance (Y) tcount of 2.974 > ttable 2.00 with a significant value level of 0.238 less than 0.05. While Work Discipline (X2) by t test has a positive and significant effect on Employee Performance (Y) tcount of 4.156 > ttable 2.00 with a significant value level of 0.000 less than 0.05. Simultaneously, having an Fcount value of 30,731 while Ftable is 2.79. Because Fcount > Ftable (30,731 > 2.79) and a significance of 0.000 <0.05. And the magnitude of the job satisfaction variable (X1) and work discipline variable (X2) can be seen from the assessment of other variables outside the model. This value indicates that variations in employee work variables are influenced by job satisfaction (X1) and work discipline (X2).
{"title":"The Effect of Job Satisfaction and Work Discipline on Employee Performance at BPRS Bhakti Sumekar Sumenep","authors":"Andik Bone Putri, Rifa’atul Maftuhah, H. Rafsanjani","doi":"10.21070/perisai.v7i2.1648","DOIUrl":"https://doi.org/10.21070/perisai.v7i2.1648","url":null,"abstract":"The bank itself is a financial institution that plays an important role in the economy of a country. The more developed the banking industry, the better the country's economic growth. Bank as a financial institution whose function is to collect and distribute funds to the public in order to increase equity, economic growth and stability. Thus, banks are able to collect and distribute public funds effectively and efficiently towards improving people's living standards. The main objectives of the researchers are (1) to find out whether there is a significant influence on job satisfaction on employee work, (2) to find out whether there is a significant influence on work discipline on employee work, and (3) to find out whether there is a significant effect simultaneously between the two variables namely job satisfaction and work discipline on the work performance of BPRS Bhakti Sumekar Sumenep employees. This research method was conducted using a quantitative approach. The population in this study were all employees of BPRS Bhakti Sumekar Sumenep, totaling 51 employees. In this study the sample technique used was saturated sampling where all members of the population were selected as samples. Data collection in this study was a questionnaire or questionnaire, then testing in analyzing information through classical assumption tests, multiple linear regression tests, and hypothesis testing using SPSS 26 software. positive and significant to employee performance (Y) tcount of 2.974 > ttable 2.00 with a significant value level of 0.238 less than 0.05. While Work Discipline (X2) by t test has a positive and significant effect on Employee Performance (Y) tcount of 4.156 > ttable 2.00 with a significant value level of 0.000 less than 0.05. Simultaneously, having an Fcount value of 30,731 while Ftable is 2.79. Because Fcount > Ftable (30,731 > 2.79) and a significance of 0.000 <0.05. And the magnitude of the job satisfaction variable (X1) and work discipline variable (X2) can be seen from the assessment of other variables outside the model. This value indicates that variations in employee work variables are influenced by job satisfaction (X1) and work discipline (X2).","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"439 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116019499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The government issues regulations through Limited Liability Company Law No. 40 of 2007 articles 66 and 74, which states that companies are required to report on the implementation of social and environmental responsibility which is often referred to as Corporate Social Responsibility (CSR). In carrying out its social responsibility, Bank Syariah Indonesia (BSI) must ensure that its operational system meets the benchmarks in CSR. To measure it, it is necessary to have a measuring instrument, namely using the Islamic Social Reporting (ISR) Index and the Maqashid Syariah Index (MSI), to fulfill CSR services to the community. This study aims to analyze the quality of CSR services at BSI 2021 in the ISR Index and MSI Perspective. This research was conducted using a type of library research (Library Research) using a qualitative approach. The validity of the data using source triangulation and data analysis techniques using data reduction. The results of the study show that the quality of CSR services in the 2021 BSI report has carried out CSR in accordance with seven principles including: ethical principles of ethics, principles of caliph protection, principles of honesty and trustworthiness, principles of halalan tayyiban, principles of fairness, principles of authenticity and credibility, and principles of charity. As for the quality of CSR activities specifically based on ISR items on the classification of funding and investment in zakat points, community classification in sadaqah, waqf, qardh hasan points, school scholarships, young generation development, community quality improvement, concern for children, and support social activities. And environmental classification at the point of environmental conservation and empowerment. Meanwhile, the quality of CSR services at BSI is in accordance with the Maqashid Syariah Index and fulfills the principles of individual education, achievement of justice, and public welfare, which are the foundations of this maqashid syariah not implemented by other Islamic banks.
{"title":"Quality of Corporate Social Responsibility (CSR) Services at Bank Syariah Indonesia (BSI) in 2021 in the Perspective of Islamic Social Reporting (ISR) Index and Maqashid Syariah Index (MSI)","authors":"Danisa Nanda Pratiwi, Arin Setiyowati, Fatkur Huda","doi":"10.21070/perisai.v7i2.1643","DOIUrl":"https://doi.org/10.21070/perisai.v7i2.1643","url":null,"abstract":"The government issues regulations through Limited Liability Company Law No. 40 of 2007 articles 66 and 74, which states that companies are required to report on the implementation of social and environmental responsibility which is often referred to as Corporate Social Responsibility (CSR). In carrying out its social responsibility, Bank Syariah Indonesia (BSI) must ensure that its operational system meets the benchmarks in CSR. To measure it, it is necessary to have a measuring instrument, namely using the Islamic Social Reporting (ISR) Index and the Maqashid Syariah Index (MSI), to fulfill CSR services to the community. This study aims to analyze the quality of CSR services at BSI 2021 in the ISR Index and MSI Perspective. This research was conducted using a type of library research (Library Research) using a qualitative approach. The validity of the data using source triangulation and data analysis techniques using data reduction. The results of the study show that the quality of CSR services in the 2021 BSI report has carried out CSR in accordance with seven principles including: ethical principles of ethics, principles of caliph protection, principles of honesty and trustworthiness, principles of halalan tayyiban, principles of fairness, principles of authenticity and credibility, and principles of charity. As for the quality of CSR activities specifically based on ISR items on the classification of funding and investment in zakat points, community classification in sadaqah, waqf, qardh hasan points, school scholarships, young generation development, community quality improvement, concern for children, and support social activities. And environmental classification at the point of environmental conservation and empowerment. Meanwhile, the quality of CSR services at BSI is in accordance with the Maqashid Syariah Index and fulfills the principles of individual education, achievement of justice, and public welfare, which are the foundations of this maqashid syariah not implemented by other Islamic banks.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127623970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-09DOI: 10.21070/perisai.v7i2.1663
Khaerud Dawam, Andi Iswandi
Indonesia Law No. 33 of 2014 concerning Halal Assurance requires that by 2019 halal certification should be effectively implemented for food and beverage products, as well as service products related to both. Out of the 1.6 million micro, small, and medium enterprises (MSMEs), only 10 percent have been halal certified. This study aims to analyze the factors that influence the perceptions of culinary business owners regarding intention to register for halal certificates. Theory of Planned Behavior will be modified and implemented in preparing the frameworks of the dependent-independent variables. Using partial least square method, 200 sample of culinary producers -owners and managers- in Bogor were studied. Intention of producers is found to be significantly influenced by trust. Trust is also found to be sensitive to functional factor and subjective norm. Trust is also found to be determining attitude, together with functional factor and perceived behavioral norms. Trust is also significant in mediating the effect of perceived behavioral norms to intention, and also in mediating the effect of subjective norm to intention.The population of this study is the MSMEs culinary producers in Great Bogor Area, West Java, Indonesia. Only the respective owners and managers of the responding businesses were the main respondent. Similar research should be done for other types of halal product in order to generalize the results.This research modify TPB in setting the framework of determinants for halal certification intention. Variables added to the original TPB framework are trust and functional factor.This result concludes that trust is crucial in the effort to increase the number of halal certified products in Bogor. The halal certification authorities would have basis to review their policies, procedures, and technical guidelines for halal certification process. This study could be extended in terms of object and other potential determinant variables. Literatures related to halal certification has limited exposure to producers’ motivation for halal certification
{"title":"Analysis of The Factors That Influence The Perceptions of Culinary Business Owners Regarding Intention to Register For Halal Certificates","authors":"Khaerud Dawam, Andi Iswandi","doi":"10.21070/perisai.v7i2.1663","DOIUrl":"https://doi.org/10.21070/perisai.v7i2.1663","url":null,"abstract":"Indonesia Law No. 33 of 2014 concerning Halal Assurance requires that by 2019 halal certification should be effectively implemented for food and beverage products, as well as service products related to both. Out of the 1.6 million micro, small, and medium enterprises (MSMEs), only 10 percent have been halal certified. This study aims to analyze the factors that influence the perceptions of culinary business owners regarding intention to register for halal certificates. Theory of Planned Behavior will be modified and implemented in preparing the frameworks of the dependent-independent variables. Using partial least square method, 200 sample of culinary producers -owners and managers- in Bogor were studied. Intention of producers is found to be significantly influenced by trust. Trust is also found to be sensitive to functional factor and subjective norm. Trust is also found to be determining attitude, together with functional factor and perceived behavioral norms. Trust is also significant in mediating the effect of perceived behavioral norms to intention, and also in mediating the effect of subjective norm to intention.The population of this study is the MSMEs culinary producers in Great Bogor Area, West Java, Indonesia. Only the respective owners and managers of the responding businesses were the main respondent. Similar research should be done for other types of halal product in order to generalize the results.This research modify TPB in setting the framework of determinants for halal certification intention. Variables added to the original TPB framework are trust and functional factor.This result concludes that trust is crucial in the effort to increase the number of halal certified products in Bogor. The halal certification authorities would have basis to review their policies, procedures, and technical guidelines for halal certification process. This study could be extended in terms of object and other potential determinant variables. Literatures related to halal certification has limited exposure to producers’ motivation for halal certification","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117089694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-29DOI: 10.21070/perisai.v7i1.1662
Mohammad Hatta Fahamsyah, Muhammad Hamdan Ainulyaqin
The aim of this investigation is to conduct a systematic examination of bibliometric data analysis utilizing VOS Viewer and to present a comprehensive, step-by-step demonstration. The analysis is intended to assist individuals who are utilizing VOSviewer for the first time in easily accessing and utilizing the software. This study uses VOSviewer's mapping tool to provide data analysis on Islamic banking profit loss sharing (PLS) and its evolution over his five years (2018-2023). The methods used were qualitatively descriptive to explain the performance of econometric literature analysis by creating network visualizations of selected topics. The search results found 996 relevant published journals from 2018 to 2023, grouped into 10 categories by year of publication. Once the journal data had been categorized, from our analysis, it was found that there were 996 articles related to profit sharing in Islamic banking that were published within the period of 2018 to 2023. Consequently, it was deduced that profit and loss sharing in Islamic banking could be linked to various other research domains, indicating that there are ample opportunities to uncover new perspectives on this subject. Additionally, this research aims to provide researchers with a source to identify promising research areas and to choose research topics.
{"title":"A Bibliometric Analysis of Profit Loss Sharing (PLS) in Islamic Banking Research Using Vosviewer Application","authors":"Mohammad Hatta Fahamsyah, Muhammad Hamdan Ainulyaqin","doi":"10.21070/perisai.v7i1.1662","DOIUrl":"https://doi.org/10.21070/perisai.v7i1.1662","url":null,"abstract":"The aim of this investigation is to conduct a systematic examination of bibliometric data analysis utilizing VOS Viewer and to present a comprehensive, step-by-step demonstration. The analysis is intended to assist individuals who are utilizing VOSviewer for the first time in easily accessing and utilizing the software. This study uses VOSviewer's mapping tool to provide data analysis on Islamic banking profit loss sharing (PLS) and its evolution over his five years (2018-2023). The methods used were qualitatively descriptive to explain the performance of econometric literature analysis by creating network visualizations of selected topics. The search results found 996 relevant published journals from 2018 to 2023, grouped into 10 categories by year of publication. Once the journal data had been categorized, from our analysis, it was found that there were 996 articles related to profit sharing in Islamic banking that were published within the period of 2018 to 2023. Consequently, it was deduced that profit and loss sharing in Islamic banking could be linked to various other research domains, indicating that there are ample opportunities to uncover new perspectives on this subject. Additionally, this research aims to provide researchers with a source to identify promising research areas and to choose research topics.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131330040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-16DOI: 10.21070/perisai.v7i1.1660
Guntur Kusuma Wardana
This research aims to examine the effect of ROA, NPM, GPM, BOPO, and FDR, both partially and simultaneously in scientific writing. Islamic banking in Southeast Asia is the subject of research, using the panel data regression analysis method. The type and research approach used is quantitative research with an explanatory approach. Chow test, Hausman test, Lagrange multiplier test, classic assumption test, panel data regression equation test, and hypothesis testing are panel data analysis methods in research. ROA (X1), NPM (X2), GPM (X3), BOPO (X4), and FDR (X5) are the independent variables used in this study. Zakat expenditure of Islamic banking companies is the dependent variable (Y). The results of the study concluded that the ROA and BOPO variables partially had no significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia, while the NPM and GPM variables partially had a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia. Meanwhile, the ROA, NPM, GPM, and BOPO variables simultaneously have a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia.
{"title":"Evidence of Corporate Zakat Issuance in Sharia Bank in Southeast Asia: Profitability and Liquidity","authors":"Guntur Kusuma Wardana","doi":"10.21070/perisai.v7i1.1660","DOIUrl":"https://doi.org/10.21070/perisai.v7i1.1660","url":null,"abstract":"This research aims to examine the effect of ROA, NPM, GPM, BOPO, and FDR, both partially and simultaneously in scientific writing. Islamic banking in Southeast Asia is the subject of research, using the panel data regression analysis method. The type and research approach used is quantitative research with an explanatory approach. Chow test, Hausman test, Lagrange multiplier test, classic assumption test, panel data regression equation test, and hypothesis testing are panel data analysis methods in research. ROA (X1), NPM (X2), GPM (X3), BOPO (X4), and FDR (X5) are the independent variables used in this study. Zakat expenditure of Islamic banking companies is the dependent variable (Y). The results of the study concluded that the ROA and BOPO variables partially had no significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia, while the NPM and GPM variables partially had a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia. Meanwhile, the ROA, NPM, GPM, and BOPO variables simultaneously have a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"152 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122705993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-16DOI: 10.21070/perisai.v7i1.1632
Indah Selsapagita, Budi Sukardi
The study aims to determine the influence of the quality of e-wallet transaction services simultaneously on the lifestyle of Solo Raya millennial students and determine the most dominant variables affecting the lifestyle of Solo Raya millennial students. A quantitative approach was used in this study. The study population consisted of millennial students in Solo Raya. The research sampling method was purposive and used predetermined criteria. Data collection techniques included documentation, literature review, and questionnaires. Data analysis using multiple regression techniques. The result of the study is that the quality of e-wallet transaction services simultaneously significantly affects the lifestyle of millennial students in Solo Raya. The most dominant variable affecting the lifestyle of the Solo Raya millennial students was reliability.
{"title":"Quality E-Wallet Transaction Services for Indonesia's Millennial Student Generation","authors":"Indah Selsapagita, Budi Sukardi","doi":"10.21070/perisai.v7i1.1632","DOIUrl":"https://doi.org/10.21070/perisai.v7i1.1632","url":null,"abstract":"The study aims to determine the influence of the quality of e-wallet transaction services simultaneously on the lifestyle of Solo Raya millennial students and determine the most dominant variables affecting the lifestyle of Solo Raya millennial students. A quantitative approach was used in this study. The study population consisted of millennial students in Solo Raya. The research sampling method was purposive and used predetermined criteria. Data collection techniques included documentation, literature review, and questionnaires. Data analysis using multiple regression techniques. The result of the study is that the quality of e-wallet transaction services simultaneously significantly affects the lifestyle of millennial students in Solo Raya. The most dominant variable affecting the lifestyle of the Solo Raya millennial students was reliability.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131963193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-10DOI: 10.21070/perisai.v7i1.1612
Diana Nabilah, Rahmad Hakim, Arif Luqman Hakim, A. Fanani
The strategy for collecting and distributing zakat, infaq, and shodaqoh funds is important andimplemented properly. Especially in areas such as Malang Raya which has the highest numberof muzakki in East Java. The purpose of this study is to conduct an in-depth analysis of thestrategy for collecting and distributing zakat, infaq, and shodaqoh funds (ZIS) at the Amil ZakatInstitute (LAZ) Sahabat Mustahiq Malang. This research is a qualitative research with a casestudy approach. Data collection techniques in this study were observation, interviews, anddocumentation. Data analysis techniques used in this study are data collection, datacondensation, data presentation, and drawing conclusions. The results of the study indicatethat there are two kinds of strategies in raising funds, namely direct and indirect. Direct is astrategy that is carried out directly between amil zakat institutions and muzakki or donors.Direct activities in the form of direct mail via whatsapp, direct meetings with potential muzakki,zakat outlets and portfolios. The indirect strategy is a strategy that is carried out indirectlybetween amil zakat institutions and muzakki or donors. Indirect activities are in the form ofcollaborating with other LAZ institutions, agencies or institutions, activating social media,magazines, websites, digital platforms and through Friends of Inspirational Action (SAINS)volunteers. In the strategy for distributing zakat, infaq, shodaqoh funds at LAZ SahabatMustahiq Malang, there is a pattern of distribution of zakat infaq shodaqoh funds, namelytraditional consumptive, creative consumptive, traditional productive, creative productive butin the distribution of infaq and shodaqoh zakat funds to 8 asnaf that have been listed in theQur'an 'an, LAZ Sahabat Mustahiq Malang prioritizes fakir, poor, zakat manager, sabilillahand ibn sabil only.
{"title":"Strategy For Collection and Distribution of Infaq Shodaqoh Zakat Funds At Amil Zakat Institution (LAZ) Sahabat Mustahiq Malang Branch","authors":"Diana Nabilah, Rahmad Hakim, Arif Luqman Hakim, A. Fanani","doi":"10.21070/perisai.v7i1.1612","DOIUrl":"https://doi.org/10.21070/perisai.v7i1.1612","url":null,"abstract":"The strategy for collecting and distributing zakat, infaq, and shodaqoh funds is important andimplemented properly. Especially in areas such as Malang Raya which has the highest numberof muzakki in East Java. The purpose of this study is to conduct an in-depth analysis of thestrategy for collecting and distributing zakat, infaq, and shodaqoh funds (ZIS) at the Amil ZakatInstitute (LAZ) Sahabat Mustahiq Malang. This research is a qualitative research with a casestudy approach. Data collection techniques in this study were observation, interviews, anddocumentation. Data analysis techniques used in this study are data collection, datacondensation, data presentation, and drawing conclusions. The results of the study indicatethat there are two kinds of strategies in raising funds, namely direct and indirect. Direct is astrategy that is carried out directly between amil zakat institutions and muzakki or donors.Direct activities in the form of direct mail via whatsapp, direct meetings with potential muzakki,zakat outlets and portfolios. The indirect strategy is a strategy that is carried out indirectlybetween amil zakat institutions and muzakki or donors. Indirect activities are in the form ofcollaborating with other LAZ institutions, agencies or institutions, activating social media,magazines, websites, digital platforms and through Friends of Inspirational Action (SAINS)volunteers. In the strategy for distributing zakat, infaq, shodaqoh funds at LAZ SahabatMustahiq Malang, there is a pattern of distribution of zakat infaq shodaqoh funds, namelytraditional consumptive, creative consumptive, traditional productive, creative productive butin the distribution of infaq and shodaqoh zakat funds to 8 asnaf that have been listed in theQur'an 'an, LAZ Sahabat Mustahiq Malang prioritizes fakir, poor, zakat manager, sabilillahand ibn sabil only.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"28 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127814883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-10DOI: 10.21070/perisai.v7i1.1659
Dwi Rismayanti, Esy Nur Aisyah
Firm value influences investor perceptions to support the company's sustainability. The studyaimed to analyze the effect of financial performance and islamic social reporting on firm valueand the role of the maqashid sharia index in moderating financial performance and islamicsocial reporting on the company value of Islamic Commercial Banks in Indonesia. Theresearch method used is quantitative. The sampling technique used purposive sampling with asample of 6 Islamic Commercial Banks registered with the Financial Services Authority for2017-2021. The data analysis method used in this study is SEM-PLS with the SmartPLS version4.0.8.7 application. The results showed that the variables of financial performance and islamicsocial reporting had a significant effect on firm value. Then, the maqashid sharia index as amoderator variable cannot moderate the relationship between financial performance andislamic social reporting on firm value. Thus, the Maqashid sharia index is a moderatorpredictor because it can only independently influence the dependent variable.
{"title":"Evidence of Moderation Maqashid Sharia : Financial Performance, Islamic Social Reporting and The Value of the Company","authors":"Dwi Rismayanti, Esy Nur Aisyah","doi":"10.21070/perisai.v7i1.1659","DOIUrl":"https://doi.org/10.21070/perisai.v7i1.1659","url":null,"abstract":"Firm value influences investor perceptions to support the company's sustainability. The studyaimed to analyze the effect of financial performance and islamic social reporting on firm valueand the role of the maqashid sharia index in moderating financial performance and islamicsocial reporting on the company value of Islamic Commercial Banks in Indonesia. Theresearch method used is quantitative. The sampling technique used purposive sampling with asample of 6 Islamic Commercial Banks registered with the Financial Services Authority for2017-2021. The data analysis method used in this study is SEM-PLS with the SmartPLS version4.0.8.7 application. The results showed that the variables of financial performance and islamicsocial reporting had a significant effect on firm value. Then, the maqashid sharia index as amoderator variable cannot moderate the relationship between financial performance andislamic social reporting on firm value. Thus, the Maqashid sharia index is a moderatorpredictor because it can only independently influence the dependent variable.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128084039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-10DOI: 10.21070/perisai.v7i1.1641
Cici' Wilantini, S. Handayani, Z. Abidin
The importance of accountability financial reports is a form of accountability from waqf assetsentrusted by the wakif to an institution/agency that became nadzhir. The better the financialreports are made, the more trust will increase from the public and vice versa. PSAK 112regarding waqf accounting can help nadzhir parties to prepare better financial reports of waqfassets. This research uses a qualitative descriptive type approach. The research locations areLAZISMU Pamekasan and KSPPS Nuri East Java. Sources of data in the form of observations,interviews and documentation. The results of the research are; Accountability from LAZISMUPamekasan and KSPPS Nuri East Java has worked in accordance with the indicators andforming factors of financial report accountability. The application of PSAK 112 at LAZISMUPamekasan has a conformity of 35% and the remaining 65% still needs to be improved.Whereas in KSPPS Nuri East Java it has a suitability of 41% and the remaining 59% still needsto be fixed again. This means that the financial statements of cash waqf funds issued byLAZISMU Pamekasan and KSPPS Nuri East Java are still lacking from the financialcomponents commonly made by waqf institutions according to PSAK 112. At LAZISMUPamekasan and KSPPS Nuri East Java there has been no instruction from the leadership touse PSAK 112 and there is no concrete socialization from the authorities.
{"title":"Accountability Analysis With The Application Of Psak 112 In The Financial Statements Of Cash Waqf In Madura","authors":"Cici' Wilantini, S. Handayani, Z. Abidin","doi":"10.21070/perisai.v7i1.1641","DOIUrl":"https://doi.org/10.21070/perisai.v7i1.1641","url":null,"abstract":"The importance of accountability financial reports is a form of accountability from waqf assetsentrusted by the wakif to an institution/agency that became nadzhir. The better the financialreports are made, the more trust will increase from the public and vice versa. PSAK 112regarding waqf accounting can help nadzhir parties to prepare better financial reports of waqfassets. This research uses a qualitative descriptive type approach. The research locations areLAZISMU Pamekasan and KSPPS Nuri East Java. Sources of data in the form of observations,interviews and documentation. The results of the research are; Accountability from LAZISMUPamekasan and KSPPS Nuri East Java has worked in accordance with the indicators andforming factors of financial report accountability. The application of PSAK 112 at LAZISMUPamekasan has a conformity of 35% and the remaining 65% still needs to be improved.Whereas in KSPPS Nuri East Java it has a suitability of 41% and the remaining 59% still needsto be fixed again. This means that the financial statements of cash waqf funds issued byLAZISMU Pamekasan and KSPPS Nuri East Java are still lacking from the financialcomponents commonly made by waqf institutions according to PSAK 112. At LAZISMUPamekasan and KSPPS Nuri East Java there has been no instruction from the leadership touse PSAK 112 and there is no concrete socialization from the authorities.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131788082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-10DOI: 10.21070/perisai.v7i1.1626
Hamzar Acha, Muhammad Sibgatullah, F. Furqan, K. Kurnia, Nur Rizki Febriandika
Awareness of carrying out religious law is escalating daily among the Indonesian people, most of whom are Muslims. This outlook is not only seen in worship that is directly related to God, but it has penetrated into economic activities. This study aims to ascertain the marketing strategy for Sharia Laundry in Mamuju Regency. This exploration employs a phenomenological qualitative approach with in-depth interviews, documentation and observation techniques, then the data are analysed descriptively. The profound results indicate that Sharia Laundry marketing prioritises the sharia washing system, purity, cleanliness, friendliness, close distance, delivery system, promotions on social media and special promos. The primary difference between this sharia laundry enterprise and other laundry services is that before washing, the garments are rinsed using running water to remove impurities. After that, they are put into the washing machine with a one-machine system for only one customer by distinguishing male and female clothes according to the explanation or desire. The weakness of Sharia Laundry is that launderers and owners dispose of laundry liquid waste in flowing water (ditch) which contains phosphates (toxic substances), thereby polluting surroundings and harming aquatic creatures, and they do not yield more particular discounts for mosque worship equipment as charity.
{"title":"Analysis Of Sharia Laundry Marketing Strategy In Mamuju District","authors":"Hamzar Acha, Muhammad Sibgatullah, F. Furqan, K. Kurnia, Nur Rizki Febriandika","doi":"10.21070/perisai.v7i1.1626","DOIUrl":"https://doi.org/10.21070/perisai.v7i1.1626","url":null,"abstract":"Awareness of carrying out religious law is escalating daily among the Indonesian people, most of whom are Muslims. This outlook is not only seen in worship that is directly related to God, but it has penetrated into economic activities. This study aims to ascertain the marketing strategy for Sharia Laundry in Mamuju Regency. This exploration employs a phenomenological qualitative approach with in-depth interviews, documentation and observation techniques, then the data are analysed descriptively. The profound results indicate that Sharia Laundry marketing prioritises the sharia washing system, purity, cleanliness, friendliness, close distance, delivery system, promotions on social media and special promos. The primary difference between this sharia laundry enterprise and other laundry services is that before washing, the garments are rinsed using running water to remove impurities. After that, they are put into the washing machine with a one-machine system for only one customer by distinguishing male and female clothes according to the explanation or desire. The weakness of Sharia Laundry is that launderers and owners dispose of laundry liquid waste in flowing water (ditch) which contains phosphates (toxic substances), thereby polluting surroundings and harming aquatic creatures, and they do not yield more particular discounts for mosque worship equipment as charity.","PeriodicalId":206226,"journal":{"name":"Perisai : Islamic Banking and Finance Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130365528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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