Bayinah, Ai Nur
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Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR) Zanariyatim, Apip; Bayinah, Ai Nur; sahroni, oni
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4, No 1 (2016)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v4i1.31

Abstract

The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obtained BUS until 2014 there were two BUS predicate Very Informative namely: BMI and BSM. Informative predicate achieved by BRIS, BSB, and BNIS. Then four BUS predicate Less Informative are: BMS, BCAS, BJBS, and BPS. While the two BUS more predicate Not Informative is BMS and BVS.
Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia Mubarak, Darihan; Pramono, Sigit; Bayinah, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 7, No 1 (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i1.65

Abstract

The research aims to determine the disclosure of the social performance of Islamicbanking based on the ISR index. The method used in this research is qualitativecontent analysis. Qualitative content analysis is also called Ethnographic ContentAnalysis (ECA), which is a combination of objective content analysis and participantobservation where researchers interact with documentation materials. The populationin this study are all Islamic Commercial Banks (BUS) in Indonesia with a sample ofBUS which has published annual reports for the 2015-2017 period using purposivesampling method. From the assessment results using the ISR index, it was found thatBSM occupies the highest disclosure value in the 2015-2017 period. The average peryear shows that the reporting of social performance of Islamic Bank tends to increasewith a good predicate.
Implementasi Zakat Sebagai Pengurang Penghasilan Kena Pajak Bayinah, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3, No 1 (2015)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v3i1.43

Abstract

Zakat and tax synergies is a great need for a nation to support the growth of developmentand poverty alleviation. Some countries have done so by making a tax credit. Although indifferent way, the implementation of zakat as a deduction from taxable income is astrategic first step to be applied in Indonesia. Unfortunately, this regulation has not beenwidely known by the public, so not many are taking the benefits. However, this paperattempt to socialize its regulation, so people can understand how to implement and getthe benefit from it.
APAKAH KEPERCAYAAN MUWAKIF DITENTUKAN OLEH AKUNTABILITAS PENGELOLAAN WAKAF TUNAI DAN PERAN NADZIR ? Sulaeman, Agus; Bayinah, Ai Nur; Hidayat, Roni
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 8, No 1 (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.685 KB) | DOI: 10.35836/jakis.v8i1.129

Abstract

This study aims to analyze the influence of accountability in cash waqf management and role of nadzir towards level of muwakif trust in Indonesia. This research type is quantitative research using a survey method with the correlation approach. The data used are primary data by spreading the questionnaires to 100 muwakif in Indonesia. samples were taken by using random sampling techniques. Analysis data used to test the hypotheses using multiple linear regression analysis. The results of this study stated that the variable of accountability in cash waqf management and role of nadzir have a positive effect and significant on the level of muwakif trust in Indonesia, Therefore to increase the muwakif trust, nadzir institutions must increase information dissemination, honesty, punctuality, according to ethical standards and laws, clear targets, and easy access to information. Also, the role of nadzir in carrying out their duties must be increased, like the responsibility for collecting and managing cash waqf, the efficiency of the program and the budget, the rationalization between the draft budget and the program to be implemented
THE MEASUREMENT OF SOCIAL VALUE IMPACT OF ZISWAF USING SOCIAL RETURN ON INVESTMENT MODEL AT SMART EKSELENSIA INDONESIA Nusapati, Achmad Ichsan; Bahri, Efri Syamsul; Bayinah, Ai Nur
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 12, No 1 (2020)
Publisher : Faculty of Shariah and Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v12i1.13021

Abstract

This study aims to measure the social value of the impact of Zakat, Charity/Shodaqoh, and Waqf (ZISWAF) produced by SMART Ekselensia Indonesia using Social Return on Investment (SROI). This study uses quantitative methods with a Social Return on Investment (SROI) measurement model. SROI measurement results show 32: 1. This can be interpreted that every IDR1 invested, it generates a social value of IDR32, which benefits are received by students and the community around SMART Ekselensia Indonesia. It also shows that SMART Ekselensia Indonesia has succeeded in creating social impacts that bring benefits to students and the surrounding community. The authenticity of this study is in the measurement of the impact of Zakat on mustahiq beneficiaries. A unique aspect of this study is the use of a social value measurement model of the impact of Zakat using the SROI approach.