Abstrak: Koperasi syariah memiliki ceruk pasar yang spesifik yaitu pasar pelaku usaha mikro dengan orientasi emosional syariah. Dengan fitur spesifik ini, koperasi syariah selain dituntut profitable juga wajib memenuhi syariah compliance. Orientasi profit telah menjadi kesepakatan umum dalam dunia bisnis termasuk di level koperasi syariah. Bagaimana dengan syariah compliance? Studi ini ingin menelaah kesyariahan koperasi syariah dengan mengacu pada regulasi koperasi syariah yang tersedia. Studi ini menemukan beberapa ketidaksyariahan koperasi syariah dari sisi substansinya, walaupun secara form atau kemasan telah tampak syariah. Ketidaksyariahan tampak dari ruang lingkup simpan pinjam dan pembiayaan, kesiapan menanggung kerugian, serta substansi akad-akadnya. Abstract: Cooperative sharia has a specific niche market, namely the micro businesses market in which consumen has emotional orientation. With these features, the cooperative sharia as a business entity have prosecuted profitable as well as fulfill the substance of sharia compliance. Profit orientation has been a common in the business world. How to sharia compliance? This study is aimed to examine sharia aspect of the cooperative by refering to sharia cooperative regulation provided. The study found some un-sharia implementation in term of substance, although the form or the packaging has looked as sharia. Un-sharia is looked from the scope of the savings and loans and financing, readiness to bear the loss, as well as the substance of the contracts. Kata kunci: Kepatuhan Syariah; Duplikasi Konvensional; Koperasi. PENDAHULUAN Industri keuangan syariah berkembang sangat signifikan dalam dua dekade terakhir. Diawali dengan industri perbankan syariah, kemudian dilanjutkan dengan pasar modal syariah dan juga beberapa entitas pendukung seperti asuransi syariah juga menunjukkan peran
<em>This study aims to detect fraudulent financial reporting through fraud pentagon theory in companies listed in the Jakarta Islamic index 70. The research method used is quantitative research with a comparative causal approach. Related to sampling using purposive sampling. The findings in this study are the financial target variables, external pressure, nature of industry and rationalization have a significant effect on the detection of financial statement fraud. As for financial stability, ineffective monitoring, change in auditors, change of director, and arrogancy do not have a significant effect on the detection of financial statement fraud.</em>
Penelitian ini bertujuan untuk menganalisis model teoritis pengaruh kepemimpinan spiritual, budaya organisasi, komitmen organisasi terhadap kepuasan kerja dan kinerja karyawan. Data penelitian ini diperoleh dari 130 karyawan di BMT se-Kabupaten Pati. Teknik pengujian model penelitian ini menggunakan teknik analisis jalur (path analysis). Hasil penelitian ini menunjukkan bahwa kepemimpinan spiritual berpengaruh secara positif dan signifikan terhadap budaya organisasi, komitmen organisasi, kepuasan kerja dan kinerja karyawan. Namun demikian, dalam penelitian ini ditemukan pula bahwa budaya organisasi tidak berpengaruh secara signifikan terhadap kinerja karyawan. Dengan demikian, temuan penelitian menunjukkan bahwa kepemimpinan spiritual merupakan variabel penting yang mempengaruhi kepuasan kerja dan kinerja karyawan.
The purpose of this study is to analyze the influence of emotional intelligence and spiritual intelligence on employee performance and the role of communication competence in mediating the influence of emotional intelligence and spiritual intelligence on employee performance. The samples are selected from employees (n = 196) of Islamic Microfinance Institutions in Pati, Central Java, Indonesia. The results of path analysis reveal that emotional intelligence and spiritual intelligence have a positive and significant influence on communication competence and employee performance, and communication competence partially mediates the influence of emotional intelligence and spiritual intelligence on employee performance. Therefore, it is recommended that Islamic Microfinance practitioners should improve employee performance through emotional intelligence, spiritual intelligence, and communication competence.
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