Goal: This study aims to determine the effect of detecting fraud using the Fraud Diamond Theory on the M-Score, with Profit and Loss Sharing as a Moderating Variable in Islamic banking in Indonesia during the period 2020–2022. Method: This research is a quantitative study using secondary data from quarterly annual reports of companies for the period 2020–2022. The sampling method use…
Goal : The distribution of inheritance for parents is a crucial issue linked to legal justice, family economic protection, and social stability. This study provides a comparative analysis of parents’ inheritance rights within four legal systems in Indonesia: Islamic Inheritance Law (Farāidh), the Compilation of Islamic Law (KHI), the Civil Code (KUHPerdata), and customary law. The pr…
"Goal : Despite the rapid growth of Indonesia’s halal industry, its global export share remains modest at just 3% of its potential. Generation Z, as the largest demographic segment, holds vast potential to boost halal food consumption; however, their purchasing intention tends to be inflated, superficial, or impulsive, lacking sustained commitment. This study investigates the influenc…
Goal: This research in developing Wadi’ah financing application for BMT Huwaiza to be expected to help the operational activities in BMT Huwaiza, especially for the transaction records activities and data saving. Method: Methode used for developing this application is using Rapid Application Development (RAD). The application requirement data is collected by interviewing the BMT’s…
Goals: This research determines the factors influencing the intention of Baitul Maal wat Tamwil (BMT) members to contribute cash waqf through BMT institutions in Indonesia, using the extended Theory of Planned Behavior (TPB). Methode: This study analysis using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The study involved 303 BMT members across Lampung, West Java, Central J…
Goal : The purpose of this study was to analyze the application of SIMBA at BAZNAS Indramayu Regency and analyze the factors that influence the optimization of SIMBA in zakat management in Indramayu Regency. Methods : This study uses qualitative methods with data collection techniques, namely interviews, observation, and documentation. The scope of the discussion in this study is to e…
Goal : This study aims to examine the influence of accounting information and online ZIS (Zakat, Infaq, Shodaqoh) transformation on muzakki's interest in paying zakat. Methode : This is a quantitative study using a Structural Equation Modeling (SEM) approach. The data used is primary data collected through questionnaires distributed via WhatsApp, Instagram, and Facebook. Fact/Finding …
In this research, an application is designed that can help in processing data related to Qardhul Hasan financing effectively. This application is web-based with the native PHP programming language and uses MySQL as its database. The purpose of making this application is to help performance in processing and organizing the data used by KSPPS BMT Berkah Madani Depok, especially data abo…
The research explores the Sharia Supervisory Board's (SSB) role in Islamic banking governance, in on balancing Sharia compliance with effective governance. Using qualitative methods through document analysis and interviews, the study investigates how SSBs manage their various responsibilities including compliance oversight, product development, and auditing. The research found that SSBs signifi…
This research critically analyzes the phenomenon of de-ideologization in Baitul Maal wat-Tamwil (BMT) in Indonesia. Starting from the ideal of Baitul Maal Rasulullah SAW as a socio-religious financial institution based on the destruction of riba and the proliferation of sadaqa (QS. Al-Baqarah [2]: 276), BMT now tends to transform into a microfinance business entity. The shift in BMT's orientati…