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Diskursus Optimalisasi Pengelolaan Wakaf Tunai di Era Digital: Integrasi Good Corporate Governance dan Tawhid String Relationship di BWUT MUI DIY Ramdani, Muhammad Rifqi; Khosyarina, Qhori; Hawadinar, Putri Rafisawati; Chaniago, Nuraini; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.78

Abstract

Abstrak Dalam dekade terakhir, lembaga keuangan syariah mengalami pertumbuhan pesat, mencerminkan meningkatnya kepercayaan masyarakat terhadap sistem keuangan yang berbasis nilai-nilai Islam. Salah satu aspek penting dalam keuangan syariah adalah pengelolaan wakaf tunai, yang memiliki potensi besar namun masih menghadapi berbagai tantangan, terutama dalam penerapan prinsip-prinsip Good Corporate Governance (GCG). Penelitian ini bertujuan untuk menganalisis pengelolaan wakaf tunai di Badan Wakaf Uang Tunai Majelis Ulama Indonesia Daerah Istimewa Yogyakarta (BWUT MUI DIY) serta mengevaluasi penerapan prinsip GCG dalam perspektif Tawhid String Relationship (TSR). Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data sekunder yang diperoleh dari jurnal ilmiah, laporan lembaga terkait, dan dokumen pendukung lainnya. Analisis dilakukan secara kualitatif melalui reduksi dan penyajian data dalam narasi deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan wakaf tunai BWUT MUI DIY mencakup penghimpunan, pengembangan, dan pendistribusian yang sebagian besar telah sesuai dengan regulasi. Namun, terdapat kendala dalam transparansi pelaporan, akuntabilitas, dan legalitas sebagai nazhir resmi. Integrasi TSR memberikan landasan spiritual yang kuat dalam penerapan GCG, di mana prinsip tauhid, maslahah, dan keadilan membantu menjaga keseimbangan antara tujuan ekonomi dan sosial. Implikasi teoritis penelitian ini adalah memberikan kontribusi baru dalam literatur pengelolaan wakaf tunai berbasis GCG dengan perspektif TSR. Implikasi praktisnya adalah memberikan rekomendasi untuk meningkatkan transparansi, akuntabilitas, dan legalitas BWUT MUI DIY guna membangun kepercayaan publik. Temuan baru dari penelitian ini adalah bahwa integrasi TSR dalam GCG menciptakan kerangka kerja yang lebih komprehensif untuk pengelolaan wakaf tunai secara syariah.
Corporate Social Responsibility (CSR) in Sharia Accounting Perspective: Challenges and Opportunities Towards Sustainability Nugroho, Lucky; Chaniago, Nuraini; Firdayetti, Firdayetti; Pratiwi, Futri Alif; Aurelia, Fadia Nazwah
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.79

Abstract

From the perspective of Sharia Accounting, Corporate Social Responsibility (CSR) offers a holistic approach that focuses on financial gain and includes the values of fairness, transparency, and social responsibility. However, the low levels of sharia-based CSR disclosure and lack of understanding of Maqasid Sharia indicate a gap between expectations and practices in the field. This study aims to analyze the application of Sharia Accounting principles in CSR measurement and reporting, identify the challenges faced, and provide strategic recommendations to improve its implementation. This study uses a descriptive qualitative method with a secondary data analysis approach, including academic literature, journal articles, and policy documents. The study's findings show that integrating CSR with Sharia Accounting requires a strong commitment from the company, especially in Maqasid Sharia-based measurement and reporting through Islamic Social Reporting (ISR). The main obstacles include limited human resources, lack of sharia CSR measurement standards, and organizational culture challenges. The results of this study confirm that the implementation of sharia-based CSR not only improves the company's reputation but also strengthens relationships with stakeholders through programs oriented to social and environmental welfare. The implications of this study provide practical guidance for Sharia companies to improve CSR transparency and accountability, as well as offer the latest in the form of developing a Maqasid Sharia-based CSR index that can measure the company's contribution holistically.
Digital Transformation in the Dynamics of Sharia Accounting Standards: Challenges and Opportunities in the Era of 4.0 and Society 5.0 Chaniago, Nuraini; Nugroho, Lucky; Firdayetti, Firdayetti; Islami, Wardah; Igorevna, Volkhonova Mariya
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.80

Abstract

Digital transformation in the Industrial Revolution 4.0 and Society 5.0 era has presented opportunities and challenges in developing Sharia accounting standards. The phenomenon can be seen in the digital literacy gap, limited technological infrastructure, and the need to harmonize Sharia accounting standards with international standards such as IFRS. This research aims to analyze the dynamics of the development of Sharia accounting standards in the digital era, identify key challenges such as technological limitations and differences in interpreting Sharia principles, and uncover innovation opportunities through digitalization. A descriptive qualitative approach uses secondary data from academic journals, institutional reports, and regulatory documents. The study results show that blockchain, artificial intelligence (AI), and the Internet of Things (IoT) can improve Sharia-based finance's efficiency, transparency, and inclusion. However, its implementation requires infrastructure investment, increased digital literacy, and cross-sector collaboration. The implications of this research include strategic recommendations for regulators, practitioners, and academics to take advantage of digital technology opportunities to strengthen Islamic financial institutions' global competitiveness. The latest of this research lies in analyzing the integration of Sharia principles with modern technology, offering strategic guidance in creating relevant Sharia accounting standards in the digital era. This study provides important insights to encourage sustainability and innovation in Islamic financial management by Islamic principles.
Pentingnya Sertifikasi dan Labelisasi Halal pada Bisnis UMKM Chaniago, Nuraini; Ramadhan, Rachmat; Susanti, Azizah Amelia Eka; Agustina, Rizka
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i2.1664

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia face challenges in building consumer trust and expanding market access. Halal certification and labeling serve as strategic tools to enhance competitiveness, especially in predominantly Muslim markets. This community engagement program aimed to improve the understanding of Azalea Depok MSMEs regarding the procedures, benefits, and economic impact of halal certification. Through an interactive workshop, participants were introduced to relevant regulations, certification stages, and halal standards set by the Indonesian Ulema Council (MUI). The findings indicate that most business owners had limited knowledge of the certification process and encountered technical and administrative barriers, such as the absence of legal business documents and unfamiliarity with the SiHalal online system. Nevertheless, participants demonstrated high enthusiasm, particularly following a practical simulation session. Key success indicators of this activity included improved participant comprehension, emerging self-initiatives to begin certification, and requests for follow-up technical assistance. Overall, the program successfully increased awareness and readiness among MSME participants, emphasizing the importance of ongoing support and policy alignment. Halal certification has proven to be not only a legal obligation but also a strategic instrument for market expansion, brand differentiation, and business sustainability.
Determinan faktor peningkatan kualitas hidup manusia dan ketimpangan pendapatan di ASEAN-8 periode 2010-2023 Chaniago, Nuraini; Entaresmen, Raden Ajeng; Susanti, Azizah Amelia Eka
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1540

Abstract

This study aims to analyze economic factors influencing the Human Development Index (HDI) and Gini Ratio in eight ASEAN countries during 2010–2023. Using secondary data and panel data regression analysis, the findings indicate that per capita income, inflation, and labor force significantly affect HDI. Additionally, a negative relationship between HDI and Gini Ratio was identified, implying that improved human development can reduce income inequality. However, the results also highlight that economic growth does not always enhance life quality due to unequal distribution. Inclusive and redistributive policies in education, healthcare, and employment are essential to enhance HDI and reduce income disparities across the region.
DAPATKAH KETAHANAN PANGAN MENURUNKAN TINGKAT KEMISKINAN ANTAR PROVINSI DI INDONESIA? Jakaria; Chaniago, Nuraini
Media Ekonomi Vol. 32 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v32i2.22698

Abstract

This study was conducted with the aim of analyzing food security (aspects of availability, affordability and utilization) affect the poverty rate between provinces in Indonesia; analyzing the effect of infrastructure in the fields of education, health, roads, electricity and clean water on the poverty rate between provinces in Indonesia; analyzing the effect of social safety networks on poverty rates between provinces in Indonesia and analyzing the effect of financial inclusion on poverty rates between provinces in Indonesia. The research design used is causality research, the sample design use purposive sampling with the number of cross section 34 provinces and time series period 2019-2024. The analytical tool used is panel regression. The findings show that food security is proven to be able to reduce poverty levels in Indonesia, the provision of infrastructure for electricity, water is proven to have a significant effect in reducing poverty levels. Social safety nets have been shown to significantly reduce poverty levels in Indonesia. Infrastructure in the fields of education, health and roads has not been able to reduce poverty rates between provinces in Indonesia. Financial inclusion has not been able to reduce poverty rates between provinces in Indonesia.