Application of Shariah Enterprise Theory on Disclosure of Corporate Social Responsibility in Sharia Banking

The goal of this research is to find out what information Islamic banks provide in their corporate social responsibility reports, as well as to determine the acceptability of such material in terms of Shariah Enterprise Theory (SET). This study employed a qualitative research method using a case study methodology. Primary and secondary data are the two types of data used. Data reduction, data presentation, and verification are some of the data processing strategies employed. Findings. The findings of the research demonstrate that Bank Muamalat's CSR disclosures contained Sharia Enterprise Theory disclosure elements such as vertical and horizontal accountability, indicating that Bank Muamalat Indonesia has declared its social responsibility in a very informative manner.

Delineating novel aspects of social enterprise theory

Purpose Social enterprises are defined in practice in terms of one operational model generating measurable value in more than one of the economic, social and natural/ecological value denomination categories. However, entrepreneurship theory does not generally or explicitly reflect this definition, which has generated confusion about the social enterprise concept. The purpose of this paper is to contribute to social enterprise theory by delineating novel aspects of this definition and their conceptual ramifications. Design/methodology/approach The authors review the social enterprise literature with a focus only on the most original contributions and most distinct research questions. The authors do not explicitly review research on traditional for-profit entrepreneurial ventures, not-for-profit/non-governmental organizations or mainstream social entrepreneurial ventures. Findings The authors offer several implications for social enterprise theory based on practices that are unique to the area but not amenable other areas of entrepreneurship. The contribution is instrumental to establishing social enterprise as a distinct theoretic area. Originality/value By focusing on novel aspects of social enterprise not easily explainable by mainstream theoretic traditions, the authors offer an original contribution to the development of social enterprise theory.

KAJIAN IMPLEMENTASI PENGELOLAAN DANA ZAKAT, INFAQ, DAN SHADAQAH DITINJAU DARI SHARIAH ENTERPRISE THEORY (WAHDAH INSPIRASI ZAKAT/WIZ KOTA MAKASSAR)

Tujuan dari penelitian kajian implementasi pengelolaan dana zakat, infaq, dan shadaqah ditinjau dari shariah enterprise theory (Wahdah inspirasi zakat/WIZ kota Makassar) ini adalah untuk menganalisis kesesuaian antara pelaporan pengelolaan dana ZIS (zakat, infaq, dan shadaqah) yang diungkapkan oleh Lembaga wahdah inspirasi zakat (WIZ) Kota Makassar dengan menggunakan konsep Shariah Enterprise Theory. Metode yang digunakan pada artikel kajian implementasi pengelolaan dana zakat, infaq, dan shadaqah ditinjau dari shariah enterprise theory (Wahdah inspirasi zakat/WIZ kota Makassar) ini adalah telaah kritis dengan melakukan penilaian secara sistematis suatu artikel atau hasil penelitian terhadap pengelolaan dana ZIS pada Lazis Wahdah kota Makassar. Hasil analisis penelitian kajian implementasi pengelolaan dana zakat, infaq, dan shadaqah ditinjau dari shariah enterprise theory (Wahdah inspirasi zakat/WIZ kota Makassar) ini menunjukkan bahwa pelaporan dana ZIS yang dilakukan oleh Lazis Wahdah kota Makassar kota sebagian sudah sesuai dengan konsep SET, yaitu aspek pada Allah SWT, aspek direct stakeholders, dan indirect stakeholder serta terdapat kekurangan pada aspek kontribusi pada alam.

COMMUNICATION SYSTEM OF THE MODERN ENTERPRISE IN THE CONDITIONS OF DEVELOPMENT OF THE DIGITAL ECONOMY

The article considers the communication system of a modern enterprise in the conditions of digital economy development. It was found that in conditions of limited own funds and the problem of attracting foreign investment in enterprises should seek reserves of product, marketing and organizational innovations in unlocking the potential of knowledge of their own employees, where communications are one of the most important factors of success. It is proved that modern digitalized enterprises are forced to pay much attention to horizontal communications, which is primarily due to the processes of creating new products, which requires the integration of marketing, production and R & D. The information-technological way of enterprises to digital communications is singled out. The set of factors influencing the transition of enterprises to the digital economy and digitalization of their communication systems has been studied. It is established that the first factor is the increase in the intensity of communications, both business and personal; the second factor is the automation of interactions in real time (online), which leads to the replacement of IT and digital platforms of the usual means of establishing business relationships; The third factor in the transition of enterprises to digitalization is the processing of information resources online to increase economic efficiency in almost all types of economic activity. The scale and speed of communication interactions between enterprises in the conditions of digitalization are allocated. The combination of accumulated IT technologies, including user and corporate computing devices, the volume and quality of Internet connections with various systems and Internet services leads to the fact that the systems accumulate inaccessible to date digital data. It is established that the definition of the communication system steadily increases with the evolution of enterprise theory. It was found that the communication system is a necessary element of a holistic approach to enterprise management, which is recognized as the foundation for the successful development of socio-economic systems. The basis of a modern enterprise, which is common to the digital economy, is its reproductive essence, which determines the specifics of the work on the potential of the enterprise.

Analisis Akuntabilitas Berbasis Sharia Enterprise Theory untuk Upaya Pengembangan Bisnis Rumah Jahit Akhwat di Makassar)

This study aimed to determine the business management system implemented by the Rumah Jahit Akhwat (RJA) including the implementation and role of accountability based on Sharia Enterprise Theory (SET). This study used a qualitative method with a phenomenological approach. The subjects of this research are the owner, employees, and customers of RJA through direct observations, interviews, and documentation. The results of this study indicate that RJA manages its business based on Islamic values ​​such as the application of employee SOPs which are full of Islamic values, contracts in muamalah, and ethics in doing business. SET-based accountability can also be seen in the RJA business such as giving donations to dakwah institutions, conducting social assistance for the poor, and gifts to orphans. This research was conducted at RJA Antang in May 2020.

IMPLEMENTASI AKUNTABILITAS BERDASARKAN PADA PERSPEKTIF SHARIA ENTERPRISE THEORY (Studi Kasus pada Koperasi Syariah Mumtaz Tasikmalaya)

Akuntabilitas merupakan bentuk pertanggungjawaban yang harus dipenuhi oleh setiap organisasi/perusahaan. Konsep akuntabilitas penting untuk dilaksanakan tidak hanya terhadap pemegang saham maupun dewan pengawas (direct stakeholder) melainkan terhadap semua pihak yang terlibat, baik itu karyawan maupun nasabah. Koperasi syariah sebagai salah satu lembaga keuangan mikro memiliki peran yang penting dalam pendanaan maupun investasi anggota koperasi, baik itu dari pelaku UMKM dan individu sesuai dengan ketentuan syariat Islam. Sebagai suatu lembaga, koperasi syariah memiliki akuntabilitas yang harus dipenuhi oleh manajemen sebagai tanggung jawab terhadap anggota koperasi maupun pemegang saham atas amanah yang diberikan dengan melakukan pelaporan hasil kinerja secara periodik serta pemenuhan hak dan kewajiban para pemangku kepentingan. Mengacu pada sistem syariat Islam, akuntabilitas koperasi syariah Mumtaz Tasikmalaya diimplementasikan dengan perspektif Sharia Enterprise Theory (SET) yang merupakan trilogi akuntabilitas, yaitu bentuk akuntabilitas terhadap Tuhan, manusia dan alam/lingkungan. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus pada salah satu koperasi syariah di Kota Tasikmalaya. Teknik pengumpulan data dilakukan dengan melakukan wawancara secara mendalam terhadap pengelola koperasi. Hasil studi menunjukkan bahwa koperasi syariah Mumtaz Tasikmalaya mengimplementasikan akuntabilitas berdasarkan Sharia Enterprise Theory dengan memenuhi kewajibannya terhadap Tuhan (spiritual), manusia (ekonomi dan sosial), dan alam (ekologi) dengan melaksanakan beragam aktifitas sesuai dengan ketentuan syariat Islam.

RELIGIOUS CULTURE OF SHARIA MICROFINANCE INSTITUTIONS IN DENPASAR-BALI

This study aims to develop organizational culture in Islamic microfinance institutions Baitul Maal wa at-Tamwil (BMT) Sidogiri in Denpasar, Bali. Organizational culture is a basic assumption that grows from social construction results based on a mutual agreement to solve problems and achieve organizational goals. Therefore, the organizational culture in each company is different. This study uses a qualitative approach to data collection and analysis. Data collection uses in-depth interviews with the informant. The informants are leaders, employees, and customers of the BMT. The results of the study show the practice of religious culture. The dimensions of religious culture are amanah or trustworthy, mutual help (ta'awun), kinship and togetherness. Its value is clarified with sharia enterprise theory. This research has implications for developing the concept of organizational culture based on the peculiarities of Islamic microfinance institutions based on pesantren. Penelitian ini memiliki tujuan untuk mengembangkan konsep budaya organisasi di lembaga keuangan mikro syariah BMT Sidogiri Denpasar, Bali. Budaya organisasi merupakan asumsi dasar yang tumbuh dari hasil konstruksi sosial berdasarkan kesepakatan bersama untuk menyelesaikan masalah dan mencapai tujuan organisasi. Oleh karena itu, budaya organisasi dalam setiap perusahaan berbeda-beda. Penelitian ini menggunakan pendekatan kualitatif dalam pengumpulan dan analisis data. Pengumpulan data menggunakan wawancara mendalam kepada informan. Para informan adalah pimpinan, karyawan, dan nasabah BMT Sidogiri. Hasil penelitian menemukan penerapan budaya religius. Dimensi budaya religius tersebut meliputi amanah, tolong menolong (ta’awun), kekeluargaan kebersamaan. Nilai budaya religius tersebut selanjutnya diperjelas dengan teori usaha syariah. Penelitian ini memiliki implikasi pada pengembangan konsep budaya organisasi berdasarkan kekhasan lembaga keuangan mikro syariah berbasis pesantren.

HR policy of the enterprise: theory and practice of improvement

The formation of a competent personnel policy is the crucial condition for the effective work of the organization’s staff. In this regard, it is necessary to analyze existing approaches to this issue and calculate the economic efficiency of the decisions taken.