Journal of Economics, Finance and Investment Sharia

Performance Measurement at BPR Syariah with Maqashid Syariah Index

2024-06-05T03:56:45+00:00

The development of Islamic financial institutions in Indonesia is quite rapid in recent years. BPRS as one of the Islamic financial institutions is also experiencing developments in its business. However, as an institution that moves based on Sharia principles, the assessment of the performance of Islamic financial institutions must also conform to Sharia principles. Maqashid Sharia as the goal of sharia principle itself has 3 main objectives, namely the purpose of education, the goal of justice and the goal of welfare. The type of research used is descriptive quantification which uses the Maqashid Syariah Index approach by processing financial statement data for the period 2020 to 2022 at one of the sharia financial institutions (BPRS). The results of this study show that the average value of the Maqashid Syariah Index in the last three years shows a result of 48.86% of the 3 main objectives of Maqashid Syariah and 11 elements that can be used in the silencing. However, there is 1 element that is not used, namely the investment element of the real sector, because in the financial statement data, the information is not mentioned

Sharia Maqashid-Based Mosque Empowerment Strategy (Case Study on Mosques in Bekasi City)

2024-06-05T16:08:11+00:00

This study aims to develop strategies for empowering mosques based on maqashid sharia so that mosques can determine the empowerment priorities that must be prioritized. To get the best empowerment strategy, the researchers used Analytic Network Process (ANP) analysis. This analysis is used to determine empowerment strategies that can be carried out by mosques and to get strategic priorities. The results obtained are based on the analysis of the Analytic Network Process (ANP), resulting that the maqashid sharia aspect, namely maintaining religion, must be a top priority that needs to be chosen by mosques to carry out empowerment. Furthermore, maintaining the mind, maintaining the soul, maintaining offspring and lastly maintaining property. The empowerment strategy is a priority to use, the first is the empowerment strategy by establishing religious study and coaching centers, providing scholarships to the community, providing health service centers, establishing children coaching centers and the last is establishing financial and investment institutions.

The Effect of Technology Characteristics and Campaign Characteristics on the intention to donate mediated by empathy (Study on Donors laznasdewandakwah.or.id)

2024-07-10T03:41:07+00:00

The era of disruption 4.0 has driven Islamic philanthropic institutions to initiate a digital platform in the collection of ZIS, shifting from traditional ZIS collection strategies to digital ones that are increasingly easy, fast, transparent, and cost-effective. This research aims to analyze the role of technological characteristics and campaign characteristics in influencing the intention to donate on the laznasdewandakwah.or.id platform, as well as testing empathy as a mediating variable. This study will be conducted on donors of laznasdewandakwah.or.id located in Bekasi. The analysis tool used in this research is Structural Equation Modeling with the assistance of AMOS 22 software. The research findings indicate that technological characteristics and campaign characteristics influence the intention to donate. Additionally, the empathy variable plays an important role in mediating the relationship between technological characteristics and campaign characteristics and the intention to donate. This research makes a significant contribution to expanding the understanding of factors that influence the intention to donate in the context of online fundraising. By considering effective technological and campaign characteristics, as well as the role of empathy as a mediator, this research can help improve fundraising strategies and have a positive impact on laznasdewandakwah.or.id in achieving their charitable goals.

Analysis of Theory Planned Behavior on the intention of muzakki to pay zakat (Case Study of Muzakki in South Tangerang City)

2024-07-10T03:30:17+00:00

The success of zakat in combating poverty and promoting economic development relies on the effectiveness of zakat fund collection. The larger the amount of zakat funds collected, the greater the positive impact that can be generated on community well-being. In 2020, the national zakat potential reached IDR 327.6 trillion, predominantly contributed by corporate zakat amounting to IDR 144.5 trillion, followed by zakat on goods and services at IDR 139.07 trillion, and zakat on money totaling IDR 58.76 trillion. Additionally, zakat from the livestock sector amounted to IDR 9.51 trillion and agricultural zakat amounted to IDR 19.79 trillion, contributing to approximately 6% of the national zakat potential. However, the actual realization of zakat remains low, amounting to only IDR 12.7 trillion or about 3.9% of the existing zakat potential. This indicates that there are still many Muslim communities who have not fulfilled their zakat obligations. Despite the fact that the acquisition of Zakat, Infaq, and Sadaqah (ZIS) funds managed traditionally by the community (non-Zakat Management Organization) in 2019-2020 reached IDR 61.26 trillion, when combined with formal and informal realization figures, it is still evident that the potential for ZIS collection remains significantly higher compared to what has been actualized.This study aims to analyze the behavior of zakat giving among Muslim muzakki in the city of Tangerang. The research employs the Theory of Planned Behavior (TPB). Data collection for this study was carried out by distributing an online questionnaire (Google Form) randomly and systematically, obtaining responses from a total of 129 individuals. The collected data were analyzed using Structural Equation Modeling (SEM). The results of the study are expected to demonstrate the influence of attitude, subjective norm, and perceived behavioral control variables on the intention of the community to fulfill zakat obligations. The findings of this study reveal that attitude, subjective norm, and behavioral control significantly and positively impact zakat intentions.

Analysis of Factors Affecting the Intention to Donate on the kitabisa.com Platform; Technology Acceptance Model Approach

2024-07-10T04:30:17+00:00

In this day and age, the Crowdfunding platform is gaining popularity in fundraising for charitable causes. With the utilization of the internet, it allows for the acceptance of small donations from numerous individuals, which can fund specific programs or businesses through various crowdfunding platforms. The objective of this research is to measure the public's interest in donating on the digital platform kitabisa.com, using the technology acceptance model (TAM) theory approach, with trust as an intervening variable. The method employed is quantitative research using Structural Equation Modeling (SEM) with AMOS 24 software, involving 127 respondents in Jakarta. The research findings indicate that perceived ease of use has a positive influence on trust, as does perceived usefulness. Additionally, both variables also have a positive impact on behavioral intention. Furthermore, trust also has a positive influence on behavioral intention. These findings provide a deeper understanding of the factors that influence public interest in donating through Kitabisa.com. It is hoped that the results of this research can assist online donation platforms in enhancing usage, public trust, and motivating individuals to actively engage in contributing through the platform.

Juridical Review of the Transition Process of Pre-Conversion, Conversion, and Post-Conversion Business Activities of PT Bank Aceh as PT Bank Aceh Syariah.

2024-07-10T04:31:19+00:00

Di tahun 2016, PT Bank Aceh menjalani konversi berasal bank yang memakai teknik prosedur konvensional merupakan teknik prosedur syariah, sehingga membuat Bank Aceh Syariah. banyak sekali konflik ada selama proses konversi PT Bank Aceh Syariah asal bank konvensional merupakan bank syariah,termasuk fakta bahwa tidak semua kegiatan usaha yang dijalankan telah sesuai dengan prinsip-prinsip syariah. Dalam rno konversi bank konvensional merupakan PT Bank Aceh Syariah, riset ini bertujuan untuk menilai keabsahan hukum dari transisi kegiatan usaha tersebut. Riset ini memakai metodologi normatif dan desain riset kepustakaan. Temuan dari riset ini menunjukkan bahwa tidak terdapat perbedaan yang signifikan dari faktor aset, pembiayaan, laba/rugi, DPK, dan NPF antara kinerja keuangan Bank Aceh Syariah dini pandemi covid-19 dengan kinerja keuangan Bank Aceh Syariah selama pandemi covid-19 berdasarkan analisis komparatif kinerja keuangan Bank Aceh tahun 2016 hingga 2021. Penggunaan sampel data yang sedikit dan perbandingan data yang tidak seimbang antara data yang dikumpulkan dini dan sesudah pandemi merupakan dua alasan yang merupakan penyebabnya.