首页 > 最新文献

Jurnal Ekonomi dan Keuangan Islam最新文献

英文 中文
AKUNTABILITAS PADA BAITUL MAAL WAT TAMWIL DITINJAU DARI PERSPEKTIF SHARI'ATE ENTERPRISE THEORY 从企业理论的角度来看
Pub Date : 2017-10-11 DOI: 10.20885/jeki.vol2.iss1.art3
Siti Amerieska, Gugus Irianto, D. Affandy
Accountability is one of the most important concepts in business and organizations. Understanding accountability itself became important for the actor who play the operational and performance to realize accountability in business and organizations. But accountability now has “less” interpretative; cause without aware with all stakeholders. Organization just think the most important contribute given by direct stakeholder only. SET (Shari‘ate Enterprise Theory) give the alternative solution about dimension of relationship on accountability. The alternative dimension relation first of all is dimension relation people with God. Second relation dimension is between people with people that have two categories direct and indirect stakeholder. And the third dimension is relation people with environmental, people with God. Reality accountability in BMT, have effort to realize accountability with all stakeholder. But in the realty still have superior accountability relation, which in categories dimension between people with people.
问责制是商业和组织中最重要的概念之一。了解问责制本身对于在企业和组织中扮演运营和绩效角色的行动者实现问责制变得非常重要。但现在问责制的解释性“减弱”了;原因没有意识到与所有利益相关者。组织只考虑直接利益相关者给予的最重要的贡献。Shari’ate企业理论给出了责任关系维度的替代解决方案。另一种维度关系首先是人与上帝的维度关系。第二个关系维度是人与人之间的关系,有直接利益相关者和间接利益相关者两大类。第三个维度是人与环境的关系,人与上帝的关系。BMT中的现实问责,努力实现与所有利益相关者的问责。但现实中人与人之间在范畴维度上仍然存在着优越的问责关系。
{"title":"AKUNTABILITAS PADA BAITUL MAAL WAT TAMWIL DITINJAU DARI PERSPEKTIF SHARI'ATE ENTERPRISE THEORY","authors":"Siti Amerieska, Gugus Irianto, D. Affandy","doi":"10.20885/jeki.vol2.iss1.art3","DOIUrl":"https://doi.org/10.20885/jeki.vol2.iss1.art3","url":null,"abstract":"Accountability is one of the most important concepts in business and organizations. Understanding accountability itself became important for the actor who play the operational and performance to realize accountability in business and organizations. But accountability now has “less” interpretative; cause without aware with all stakeholders. Organization just think the most important contribute given by direct stakeholder only. SET (Shari‘ate Enterprise Theory) give the alternative solution about dimension of relationship on accountability. The alternative dimension relation first of all is dimension relation people with God. Second relation dimension is between people with people that have two categories direct and indirect stakeholder. And the third dimension is relation people with environmental, people with God. Reality accountability in BMT, have effort to realize accountability with all stakeholder. But in the realty still have superior accountability relation, which in categories dimension between people with people.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81102859","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}
引用次数: 10
MODEL PEMBERDAYAAN PEREMPUAN MISKIN MELALUI PROGRAM KEUANGAN MIKRO SYARIAH BERBASIS MASYARAKAT (PROGRAM MISYKAT DPU-DT) 以伊斯兰教为基础的微金融社会的妇女赋权模型
Pub Date : 2017-10-10 DOI: 10.20885/jeki.vol1.iss1.art2
Arif Pujiyono
Poverty is a problem that caused the failure of economic systems. Women have great potential in helping to overcome poverty. Indonesia has great potential to optimize the social fund an independent source of Zakat, and alms infak (ZIS) through empowerment of the poor. This research is to analyze financial assistance to community-based micro-sharia (Misykat) DPU-DT in Central Java. The results showed that the program can improve that Misykat welfare poor women. Wilcoxon different test results Misykat program can increase consumption, income, profits and savings of poor women beneficiaries Misykat. Additionally, the program Misykat increasing empowerment of poor women, shoft their skill level increases based on the size of confidence, business skills, business success and the science of religion. 
贫困是导致经济体系失灵的一个问题。妇女在帮助克服贫困方面具有巨大潜力。印度尼西亚在优化社会基金(天课的独立来源)和通过赋予穷人权力来救济品(ZIS)方面具有巨大潜力。本研究旨在分析中爪哇以社区为基础的微型伊斯兰教法(Misykat) DPU-DT的财政援助。结果表明,该方案可以改善米斯卡特贫困妇女的福利。Wilcoxon不同的测试结果可以增加贫困妇女的消费、收入、利润和储蓄。此外,该项目旨在增强贫困妇女的权能,根据她们的信心、商业技能、商业成功和religion.Â的科学知识,提高她们的技能水平
{"title":"MODEL PEMBERDAYAAN PEREMPUAN MISKIN MELALUI PROGRAM KEUANGAN MIKRO SYARIAH BERBASIS MASYARAKAT (PROGRAM MISYKAT DPU-DT)","authors":"Arif Pujiyono","doi":"10.20885/jeki.vol1.iss1.art2","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss1.art2","url":null,"abstract":"Poverty is a problem that caused the failure of economic systems. Women have great potential in helping to overcome poverty. Indonesia has great potential to optimize the social fund an independent source of Zakat, and alms infak (ZIS) through empowerment of the poor. This research is to analyze financial assistance to community-based micro-sharia (Misykat) DPU-DT in Central Java. The results showed that the program can improve that Misykat welfare poor women. Wilcoxon different test results Misykat program can increase consumption, income, profits and savings of poor women beneficiaries Misykat. Additionally, the program Misykat increasing empowerment of poor women, shoft their skill level increases based on the size of confidence, business skills, business success and the science of religion. ","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85074179","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}
引用次数: 0
HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DAN PRESTASI PEMBIAYAAN BAGI HASIL: RESOURCE-BASED VIEW 管理控制系统关系及结果融资成就:基于资源视图
Pub Date : 2017-10-10 DOI: 10.20885/jeki.vol1.iss1.art1
Ataina Hudayati, Sofiah Md Auzair
Many Islamic economics as the basic concepts of Islamic banks, but the practice shows that the financing by buying and selling more practiced. The purpose of this study is to see the impact of performance measurement system as a management control system in improving organizational learning. The process of data collected by survey respondents RB field with Sharia and Islamic branches of Islamic banking in Indonesia. By analysis of partial least square, show an interactive performance measurement system is positively associated with organizational learning. This study also found that the quantity and quality of financing for the outcome positively related to achievement of financial and non financial BPRS, but only the quality of financing are related to the achievement of financial and non financial performance of Islamic bank branches.
许多伊斯兰经济学作为伊斯兰银行的基本概念,但实践表明,买卖融资更为实践。本研究的目的是观察绩效测量系统作为一种管理控制系统对改善组织学习的影响。调查的过程中收集的数据受访者RB领域与伊斯兰教和伊斯兰分支机构的伊斯兰教银行在印度尼西亚。通过偏最小二乘分析,表明交互式绩效评估系统与组织学习呈正相关。本研究还发现,融资结果的数量和质量与财务和非财务BPRS的实现呈正相关,但只有融资质量与伊斯兰银行分支机构的财务和非财务绩效的实现相关。
{"title":"HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DAN PRESTASI PEMBIAYAAN BAGI HASIL: RESOURCE-BASED VIEW","authors":"Ataina Hudayati, Sofiah Md Auzair","doi":"10.20885/jeki.vol1.iss1.art1","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss1.art1","url":null,"abstract":"Many Islamic economics as the basic concepts of Islamic banks, but the practice shows that the financing by buying and selling more practiced. The purpose of this study is to see the impact of performance measurement system as a management control system in improving organizational learning. The process of data collected by survey respondents RB field with Sharia and Islamic branches of Islamic banking in Indonesia. By analysis of partial least square, show an interactive performance measurement system is positively associated with organizational learning. This study also found that the quantity and quality of financing for the outcome positively related to achievement of financial and non financial BPRS, but only the quality of financing are related to the achievement of financial and non financial performance of Islamic bank branches.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90306077","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}
引用次数: 0
HUBUNGAN ORIENTASI PENGURUS LAZ TERHADAP NILAI SOSIAL EKONOMI: PEMANFAATAN ZAKAT DENGAN KEBIJAKAN PIMPINAN LAZ理事对社会经济价值的指导关系:ZAKAT与领导政策的利用
Pub Date : 2017-10-10 DOI: 10.20885/jeki.vol1.iss1.art3
Dudi Abdul Hadi, Yane Devi Anna
This research is intended to know about accountability in the relation between amil of LAZ, that is the chief of zakah distribution and the leader of LAZ. The research is con­ducted at five registered lembaga amil zakat (LAZ) in Bandung. The research is descriptive explorative survey and uses quantitave approach. The data analysis uses the Pearson Product Moment correlation coefficient. All hypothesis testing of the statements result in nonzero value of the Pearson Product Moment correlation coefficient. It can be concluded primarily that orientation of LAZ amil toward socioeconomic value of zakah utilization and leader policy are highly correlated by the amount of 0,9092.
本研究旨在了解天课分配主管与LAZ领导之间关系的问责性。这项研究是在conÂ-ducted在万隆的五个注册的天课(LAZ)进行的。本研究为描述性探索性调查,采用定量方法。数据分析采用Pearson积矩相关系数。所有陈述的假设检验结果都是非零的皮尔逊积矩相关系数值。初步得出,农民对天课利用的社会经济价值取向与领袖政策高度相关。
{"title":"HUBUNGAN ORIENTASI PENGURUS LAZ TERHADAP NILAI SOSIAL EKONOMI: PEMANFAATAN ZAKAT DENGAN KEBIJAKAN PIMPINAN","authors":"Dudi Abdul Hadi, Yane Devi Anna","doi":"10.20885/jeki.vol1.iss1.art3","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss1.art3","url":null,"abstract":"This research is intended to know about accountability in the relation between amil of LAZ, that is the chief of zakah distribution and the leader of LAZ. The research is con­ducted at five registered lembaga amil zakat (LAZ) in Bandung. The research is descriptive explorative survey and uses quantitave approach. The data analysis uses the Pearson Product Moment correlation coefficient. All hypothesis testing of the statements result in nonzero value of the Pearson Product Moment correlation coefficient. It can be concluded primarily that orientation of LAZ amil toward socioeconomic value of zakah utilization and leader policy are highly correlated by the amount of 0,9092.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72894222","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}
引用次数: 3
MEMINIMUMKAN AGENCY PROBLEM DAN AGENCY COST DENGAN MENGGUNAKAN KONSEP ISLAM TENTANG PERUSAHAAN: ANTARA TEORI DAN PRAKTIK
Pub Date : 2017-10-10 DOI: 10.20885/jeki.vol1.iss2.art3
M. Khoiruddin, Vitradesie Noekent
Theoritically, a company based on the principles of Islamic law (profit and loss sharing/PLS) is believed to be able to minimize agency problems and agency cost than the conventional companies,either in the aspect of the business philosophy, contract design, and control. However, the implementation of PLS is still facing a lot of obstacles, Hence, it is not surprising that models of PLS is not predominantly used by Islamic financial institutions, both in Indonesia and abroad. The cclassic argument on  why the model is not dominant because it is considered more risky. In order to contribute to the agency problems in the Islamic perspective, this paper, firstly, will explain and explore the arguments which show advantages of Islamic concept on company in reducing agency problems and agency cost. Secondly, this paper will reveal the obstacles and problems faced in the implementation of such concept. Thirdly, this paper will offer an alternative solution framework to address various issues and constraints faced by them. Solutions offered here includes understanding aspects of the Islamic business draft, micro and macro benefits, human resources, regulatory and performance measurement indicators of  Islamic financial institutions.
从理论上讲,基于伊斯兰教法原则(损益分担/PLS)的公司,无论是在经营理念、合同设计还是控制方面,都比传统公司能够将代理问题和代理成本降至最低。然而,PLS的实施仍然面临着很多障碍,因此,在印度尼西亚和国外,PLS的模型不被伊斯兰金融机构主要使用也就不足为奇了。关于Â的经典论点,为什么该模型不占主导地位,因为它被认为风险更大。为了对伊斯兰视角下的代理问题有所帮助,本文首先将解释和探讨伊斯兰理念在减少代理问题和代理成本方面对公司有利的论点。其次,本文将揭示这一理念在实施过程中面临的障碍和问题。第三,本文将提供一个替代的解决方案框架,以解决他们面临的各种问题和约束。这里提供的解决方案包括了解伊斯兰商业草案,微观和宏观利益,人力资源,Â伊斯兰金融机构的监管和绩效衡量指标。
{"title":"MEMINIMUMKAN AGENCY PROBLEM DAN AGENCY COST DENGAN MENGGUNAKAN KONSEP ISLAM TENTANG PERUSAHAAN: ANTARA TEORI DAN PRAKTIK","authors":"M. Khoiruddin, Vitradesie Noekent","doi":"10.20885/jeki.vol1.iss2.art3","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss2.art3","url":null,"abstract":"Theoritically, a company based on the principles of Islamic law (profit and loss sharing/PLS) is believed to be able to minimize agency problems and agency cost than the conventional companies,either in the aspect of the business philosophy, contract design, and control. However, the implementation of PLS is still facing a lot of obstacles, Hence, it is not surprising that models of PLS is not predominantly used by Islamic financial institutions, both in Indonesia and abroad. The cclassic argument on  why the model is not dominant because it is considered more risky. In order to contribute to the agency problems in the Islamic perspective, this paper, firstly, will explain and explore the arguments which show advantages of Islamic concept on company in reducing agency problems and agency cost. Secondly, this paper will reveal the obstacles and problems faced in the implementation of such concept. Thirdly, this paper will offer an alternative solution framework to address various issues and constraints faced by them. Solutions offered here includes understanding aspects of the Islamic business draft, micro and macro benefits, human resources, regulatory and performance measurement indicators of  Islamic financial institutions.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78786903","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}
引用次数: 4
DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI: STUDI EMPIRIS PADA BANK SYARIAH DI WILAYAH DAERAH ISTIMEWA YOGYAKARTA 会计信息系统性能保证:日惹伊斯兰银行的经验研究
Pub Date : 2015-10-29 DOI: 10.20885/jeki.vol2.iss1.art5
ekbisi ekbisi, A. Handoko, Marfuah Marfuah
This research is aim to analyze factors affecting the performance of accounting information system (SIA) of Islamic Banks in Daerah Istimewa Yogyakarta (DIY). The variables that are expected to influence SIA including the existence of monitoring board, formalization of information system, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer, and user conflict . As many as 65 respondents were taken from 3 Islam banks in DIY. The research findings show that there are 6 variables that significantly influencing the performance of SIA, namely: the existence o fmonitoring board, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer. Meanwhile, user conflict variable has negative influence on the performace of SIA. Formalization of information system variable and organization size variable have no influence on the performance of SIA.
本研究旨在分析影响日惹伊斯兰银行会计信息系统(SIA)绩效的因素。影响SIA的变量包括监控委员会的存在、信息系统的形式化、高层管理的支持、用户参与、员工的技术技能、组织规模、培训和教育计划、信息系统部门的位置、用户与开发人员之间的沟通以及用户冲突。在DIY中,多达65名受访者来自3家伊斯兰银行。研究结果表明,有6个变量显著影响SIA绩效,分别是:监督委员会的存在、高层管理支持、用户参与、员工的技术技能、组织规模、培训和教育计划、信息系统部门的位置、用户与开发人员之间的沟通。同时,用户冲突变量对SIA的性能有负向影响。信息系统变量的形式化和组织规模变量对SIA绩效没有影响。
{"title":"DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI: STUDI EMPIRIS PADA BANK SYARIAH DI WILAYAH DAERAH ISTIMEWA YOGYAKARTA","authors":"ekbisi ekbisi, A. Handoko, Marfuah Marfuah","doi":"10.20885/jeki.vol2.iss1.art5","DOIUrl":"https://doi.org/10.20885/jeki.vol2.iss1.art5","url":null,"abstract":"This research is aim to analyze factors affecting the performance of accounting information system (SIA) of Islamic Banks in Daerah Istimewa Yogyakarta (DIY). The variables that are expected to influence SIA including the existence of monitoring board, formalization of information system, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer, and user conflict . As many as 65 respondents were taken from 3 Islam banks in DIY. The research findings show that there are 6 variables that significantly influencing the performance of SIA, namely: the existence o fmonitoring board, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer. Meanwhile, user conflict variable has negative influence on the performace of SIA. Formalization of information system variable and organization size variable have no influence on the performance of SIA.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73645502","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}
引用次数: 2
TINGKAT EFISIENSI PERBANKAN SYARIAH DAN KONVENSIONAL DENGAN MENGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA)
Pub Date : 2011-07-01 DOI: 10.20885/jeki.vol1.iss2.art2
Nico Ferari, Heri Sudarsono
This research utilizesa non-parametric frontier approach, Data Envelopment Analysis (DEA). By using such an analysis, the purpose of this study is to analyse 3 Islamic banks in Indonesia during 2007-2010 period. In general, the result of study indicates that the level of efficiency of Islamic bank is various moving over time. In intermediary efficiency, conventional bank is found to be more efficient than Islamic bank. Moreover, conventional bank is more efficient than Islamic bank. Since the study pinpoints the sources of inefficiency, it also helps to provide the banks with strategic planning
本研究利用非参数前沿方法,数据包络分析(DEA)。通过使用这样的分析,本研究的目的是分析2007-2010年期间印度尼西亚的3家伊斯兰银行。总体而言,研究结果表明,随着时间的推移,伊斯兰银行的效率水平是不同的。在中介效率方面,传统银行比伊斯兰银行效率更高。此外,传统银行比伊斯兰银行更有效率。由于该研究指出了效率低下的根源,它也有助于为银行提供战略规划
{"title":"TINGKAT EFISIENSI PERBANKAN SYARIAH DAN KONVENSIONAL DENGAN MENGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA)","authors":"Nico Ferari, Heri Sudarsono","doi":"10.20885/jeki.vol1.iss2.art2","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss2.art2","url":null,"abstract":"This research utilizesa non-parametric frontier approach, Data Envelopment Analysis (DEA). By using such an analysis, the purpose of this study is to analyse 3 Islamic banks in Indonesia during 2007-2010 period. In general, the result of study indicates that the level of efficiency of Islamic bank is various moving over time. In intermediary efficiency, conventional bank is found to be more efficient than Islamic bank. Moreover, conventional bank is more efficient than Islamic bank. Since the study pinpoints the sources of inefficiency, it also helps to provide the banks with strategic planning","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2011-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87770720","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}
引用次数: 3
TELAAH KRITIS ATAS KONSEP GOOD CORPORATE GOVERNANCE DITINJAU DARI SHARI'ATE ENTERPRISE THEORY
Pub Date : 2011-07-01 DOI: 10.20885/jeki.vol1.iss2.art1
Anis Wulandari, Gugus Irianto, Unti Ludigdo
GCG (Good Corporate Governance) is the most popular principle to keep integrity for organization in the world. Almost all countries in the world keep this principle for building accountability and transparency. Unfortunately, in the practice, GCG has less interpretation about the value of stakeholder. This research is aiming at reconstruction GCG (OECD version) and looking for the more acceptable concept for Islamic values. Hopefully, it can give solution for the problem itself. Having analyzed values and characters of SET, we construct new GCG based on sharia’s values. These values are; first; understanding about stakeholder company more deeply, second; the principle about stakeholder rights; third; the equality about stakeholder behaviour; fourth; principle of transparency;fifth; about accountability of company.
GCG(良好公司治理)是世界上最流行的保持组织诚信的原则。世界上几乎所有国家都遵守这一原则,以建立问责制和透明度。遗憾的是,在实践中,GCG对利益相关者价值的解读较少。本研究旨在重建GCG (OECD版本),并为伊斯兰价值观寻找更可接受的概念。希望它能解决这个问题。在分析了SET的值和特征的基础上,构建了基于sharea值的GCG。这些值是;第一个;二是加深对利益相关者公司的了解;利益相关者权利原则;第三;利益相关者行为的平等;第四;透明原则;第五;关于公司的责任。
{"title":"TELAAH KRITIS ATAS KONSEP GOOD CORPORATE GOVERNANCE DITINJAU DARI SHARI'ATE ENTERPRISE THEORY","authors":"Anis Wulandari, Gugus Irianto, Unti Ludigdo","doi":"10.20885/jeki.vol1.iss2.art1","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss2.art1","url":null,"abstract":"GCG (Good Corporate Governance) is the most popular principle to keep integrity for organization in the world. Almost all countries in the world keep this principle for building accountability and transparency. Unfortunately, in the practice, GCG has less interpretation about the value of stakeholder. This research is aiming at reconstruction GCG (OECD version) and looking for the more acceptable concept for Islamic values. Hopefully, it can give solution for the problem itself. Having analyzed values and characters of SET, we construct new GCG based on sharia’s values. These values are; first; understanding about stakeholder company more deeply, second; the principle about stakeholder rights; third; the equality about stakeholder behaviour; fourth; principle of transparency;fifth; about accountability of company.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2011-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90784337","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}
引用次数: 1
AKUNTABILITAS PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH (STUDI KASUS PADA YAYASAN DANA SOSIAL AL-FALAH (YDSF) MALANG) 阿米尔·扎卡特(AMIL ZAKAT)、INFAQ (SHADAQAH)机构的责任(福利基金会AL-FALAH (YDSF)马郎的案例研究)
Pub Date : 2011-07-01 DOI: 10.20885/jeki.vol1.iss2.art4
Yudha Rubi Riyanti, Gugus Irianto
The alms organization (Lazis) is an organization which has duty to manage the donation of muslims, the biggest population of Indonesia. Therefore, implementation of accountability of such organization is necessary, considering the large amount of the potential donation that could be managed. The objective of this research is to understand the accountability practice of a well known alms organization named Yayasan Dana Sosial al Falah (YDSF) Malang branch. This is a descriptive-qualitative study. The findings of this research show that the accountability practice of YDSF Malang includes habluminallah and habluminannas dimensions. The substance of such accountability practice includes physical, mental and spiritual aspects as classify by Triyuwono and Roekhuddin (2000). Physically, the accountability practice is materialized in the responsibility report to the YDSF holding and to the benefactors. Mentally and spiritually, it is materialized into various programs both in economic and social, as well as employees’ ethic and the employees’ obedience to the Islamic law. Finally, this research proposes a variant of conventional agency theory which is stated as Islamic Agency Theory. 
慈善组织(Lazis)是一个有责任管理印尼人口最多的穆斯林的捐赠的组织。因此,考虑到可能管理的大量潜在捐赠,对此类组织实施问责制是必要的。本研究的目的是了解一个著名的慈善组织YDSF (YDSF)玛琅分会的问责实践。这是一项描述性质的研究。本研究的结果显示,YDSF玛琅的问责实践包括habluminallah和habluminannas两个维度。根据Triyuwono和Roekhuddin(2000)的分类,这种问责实践的实质包括身体、心理和精神方面。实际上,问责实践体现在对YDSF控股公司和捐助者的责任报告中。在精神上和精神上,它体现在经济和社会的各种方案中,也体现在员工的道德规范和员工对伊斯兰法律的服从中。最后,本研究提出一种传统代理理论的变体,称为伊斯兰代理Theory.Â
{"title":"AKUNTABILITAS PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH (STUDI KASUS PADA YAYASAN DANA SOSIAL AL-FALAH (YDSF) MALANG)","authors":"Yudha Rubi Riyanti, Gugus Irianto","doi":"10.20885/jeki.vol1.iss2.art4","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss2.art4","url":null,"abstract":"The alms organization (Lazis) is an organization which has duty to manage the donation of muslims, the biggest population of Indonesia. Therefore, implementation of accountability of such organization is necessary, considering the large amount of the potential donation that could be managed. The objective of this research is to understand the accountability practice of a well known alms organization named Yayasan Dana Sosial al Falah (YDSF) Malang branch. This is a descriptive-qualitative study. The findings of this research show that the accountability practice of YDSF Malang includes habluminallah and habluminannas dimensions. The substance of such accountability practice includes physical, mental and spiritual aspects as classify by Triyuwono and Roekhuddin (2000). Physically, the accountability practice is materialized in the responsibility report to the YDSF holding and to the benefactors. Mentally and spiritually, it is materialized into various programs both in economic and social, as well as employees’ ethic and the employees’ obedience to the Islamic law. Finally, this research proposes a variant of conventional agency theory which is stated as Islamic Agency Theory. ","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2011-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75441810","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}
引用次数: 3
MENGENTASKAN KEMISKINAN DALAM PERSPEKTIF EKONOMI SYARI'AH 从叙利亚的经济角度来消除贫困
Pub Date : 2011-07-01 DOI: 10.20885/jeki.vol1.iss2.art6
M. Majid
This study discusses the concept of poverty from an Islamic perspective. It then attempts to propose a holistic strategy to alleviate poverty in Indonesia within the Shari'ah framework. To eradicate poverty, inter alia, Indonesian Muslims should constantly and steadfastly improve their devoutness to the Almighty God. Their daily activities must be always in harmony with the Divine injunctions, the Holy Qur'an and Hadith. The elite groups must compromise and do not monopolize power and wealth in the country. Developmental budget should be proportionately distributed among its citizens. Just economic and democratic political systems which are free from corruption and malpractices must be upheld. The rich Indonesian Muslims must fulfil their rights to the poor by paying zakat (Islamic tax). The ruling government should not be oppressive; the political elites should not take a chance to reap their benefits in the political instability in the country. The just distribution of income should be preserved so that the continuous efforts to alleviate poverty can be easily intensified.
本研究从伊斯兰的角度探讨贫穷的概念。然后,它试图提出一个在伊斯兰教法框架内减轻印度尼西亚贫困的整体战略。为了消除贫穷,除其他外,印度尼西亚穆斯林应该不断和坚定地提高他们对全能的上帝的虔诚。他们的日常活动必须始终与神圣的戒律、《古兰经》和圣训保持一致。精英集团必须妥协,不要垄断国家的权力和财富。发展预算应按比例分配给其公民。必须维护没有腐败和不法行为的公正的经济和民主政治制度。富裕的印尼穆斯林必须通过支付zakat(伊斯兰税)来履行他们对穷人的权利。执政的政府不应该压迫;政治精英们不应在该国政局不稳的情况下趁机牟取私利。应该保持收入的公平分配,以便能够容易地加强减轻贫困的持续努力。
{"title":"MENGENTASKAN KEMISKINAN DALAM PERSPEKTIF EKONOMI SYARI'AH","authors":"M. Majid","doi":"10.20885/jeki.vol1.iss2.art6","DOIUrl":"https://doi.org/10.20885/jeki.vol1.iss2.art6","url":null,"abstract":"This study discusses the concept of poverty from an Islamic perspective. It then attempts to propose a holistic strategy to alleviate poverty in Indonesia within the Shari'ah framework. To eradicate poverty, inter alia, Indonesian Muslims should constantly and steadfastly improve their devoutness to the Almighty God. Their daily activities must be always in harmony with the Divine injunctions, the Holy Qur'an and Hadith. The elite groups must compromise and do not monopolize power and wealth in the country. Developmental budget should be proportionately distributed among its citizens. Just economic and democratic political systems which are free from corruption and malpractices must be upheld. The rich Indonesian Muslims must fulfil their rights to the poor by paying zakat (Islamic tax). The ruling government should not be oppressive; the political elites should not take a chance to reap their benefits in the political instability in the country. The just distribution of income should be preserved so that the continuous efforts to alleviate poverty can be easily intensified.","PeriodicalId":34834,"journal":{"name":"Jurnal Ekonomi dan Keuangan Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2011-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89971630","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}
引用次数: 2
期刊
Jurnal Ekonomi dan Keuangan Islam
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1