Banjarmasin is a unique city and well known as a City of Thousand Rivers (Kota Seribu Sungai). There are many potential halal tourist destinations in the city primarily those related to rivers and the Islamic life of the people. However, these potentials have not been developed adequately for tourism. As such, the aim of this study is to reveal the potentials of halal tourism in Banjarmasin and to assess the opportunity and threat in developing the city as a favorite halal tourist destination in Indonesia. For that reason, the Global Muslim Travel Index (GMTI) 2018 became the referred standard. The study was conducted with a qualitative approach and analyzed by using the descriptive-analytical method. The study reveals that Banjarmasin has the treasure of religious, natural, historical as well as shopping and culinary tourist destinations. The religiosity of the people that is reflected in their cultural life is also interesting to be observed. All these provide a big opportunity to attract both domestic and foreign visitors. But at the same time, the city still faces some threats especially in terms of lack of access, communication, and services that need to be seriously overcome by all relevant stakeholders.
Abstract-A mosque is a sacred place in Islam that has a central role for the community. It is argued that the mosque can potentially provide necessary supports to enhance the Islamic economic practices. Therefore, this study explores to what extent mosques in Banjarmasin, Indonesia, play their roles in enhancing the Islamic economic practices in the city. The data were collected through a survey using purposive sampling technique in which the board of management and the community of the mosques were selected to be the respondents. The findings indicate that in general, the mosques in Banjarmasin have not yet played a significant role in enhancing the Islamic economic practices. This can be seen from the lack of understanding on some Islamic economics concepts especially about the legal status of interest (bunga bank) and terms used in the industry, the low level of synergy and cooperation between the mosques and Islamic banking industry, and the minimum frequency of learning and training about Islamic economics concept delivered in the mosques. This study contributes to knowledge by presenting the existing role of mosques in relation with Islamic economic practices which provides useful information for further studies.
Penelitian ini bertujuan menjelaskan pengaruh risiko pembiayaan syariah, dalam hal ini adalah risiko pembiayaan murabahah dan risiko pembiayaan mudharabah, dan good corporate governance (GCG) terhadap profitabilitas bank umum syariah di Indonesia. Penelitian ini menggunakan return on assets (ROA) sebagai indikator profitabilitas. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan sumber data sekunder, yaitu laporan keuangan tahunan bank umum syariah periode 2016-2020. Populasi dalam penelitian ini adalah bank umum syariah yang terdaftar di Statistik Perbankan Syariah (2020) dengan sampel sebanyak 6 (enam) bank umum syariah yang ditentukan berdasarkan teknik purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda menggunakan Microsoft Excel dan SPSS. Hasil penelitian menunjukkan bahwa variabel risiko pembiayaan murabahah dan risiko pembiayaan mudharabah secara parsial berpengaruh negatif dan signifikan terhadap profitabilitas, sedangkan variabel GCG tidak berpengaruh terhadap profitabilitas. Adapun secara simultan, risiko pembiayaan murabahah, risiko pembiayaan mudharabah, dan GCG berpengaruh positif dan signifikan terhadap profitabilitas bank umum syariah. Pengaruh ketiga variabel independen tersebut terhadap profitabilitas sebesar 84,3%, sedangkan sisanya sebesar 15,7% dijelaskan oleh variabel lain di luar model.
Mosque is center of Moslem worship activities. On the other hand, mosque also conducts variety of social and religious activities, thus it can be categorized as non-profit organization. In order to present its accountability, mosque needs to prepare financial report that is comply with Indonesia Accounting Standard for nonprofit organization, called ISAK 35. ISAK 35 was effectively applied on January 2020. The aim of this research is to increase the level of accountability of mosque by preparing financial report in accordance with ISAK 35. The research was conducted using descriptive case study method by investigating Khairullah Great Mosques in Banjarmasin city. The data used was primary collected by interviewing the mosque's organizers. Furthermore, secondary data also used by scrutinizing financial report of the mosque. The result shows that the financial report which was presented as cash inflow and cash outflow was not sufficient which then misled the reader. The organizers failed in documenting assets and costs of the mosque. By preparing the financial report in accordance with ISAK 35, it is proven that assets, costs and cash flows are truly and fairly presented, thus improve the quality of the Mosque financial report.
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