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All Journal ZAWA:Management of Zakat and Waqf Journal
Asrida Asrida
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Economics, Econometrics & Finance

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Analisis Metode Perhitungan Zakat pada Bank Syariah Indonesia Asrida Asrida; Atika Amor
ZAWA: Management of Zakat and Waqf Journal Vol. 4 No. 1 (2024): June
Publisher : Institute of Research and Community Service Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v4i1.12878

Abstract

This research aims to analyze the zakat calculation method carried out by Bank Syariah Indonesia. The zakat calculation method used by Bank Syariah Indonesia will be compared with the method issued by AAOIFI and BAZNAS. This type of research is qualitative with a descriptive approach. The document used in this research is the financial report of Bank Syariah Indonesia which was published in 2023. The data analysis technique in this research is content analysis technique. The research results show that Bank Syariah Indonesia uses a profit account before zakat and tax multiplied by 2.5% as the basis for calculating zakat. Bank Syariah Indonesia zakat potential if calculated using the AAOIFI and BAZNAS methods reaches 3 to 4 times the amount of zakat currently issued. Bank Syariah Indonesia zakat has the potential to be greater using the Net Invested Fund method, namely Rp 859,696 billion.
Strategi Penyaluran Dana Zakat di Badan Amil Zakat Nasional Kabupaten Padang Pariaman Reffa Amanda Pratama; Asrida Asrida
ZAWA: Management of Zakat and Waqf Journal Vol. 4 No. 2 (2024): December
Publisher : Institute of Research and Community Service Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v4i2.13909

Abstract

The National Zakat Amil Agency (BAZNAS) Padang Pariaman Regency is a non-structural government institution that is independent and responsible for managing zakat based on Islamic law. This research focuses on the formulation, implementation and evaluation of zakat fund distribution strategies at BAZNAS Padang Pariaman Regency. This research uses a field research method with a qualitative descriptive approach. Data was obtained through interviews with the Chair of BAZNAS, Deputy Chair II, and the BAZNAS Distribution and Utilization sector. Data were analyzed through the stages of reduction, presentation and drawing conclusions. Research Results: The formulation of the BAZNAS Strategy for Padang Pariaman Regency follows the distribution pattern of the National Zakat Amil Agency (BAZNAS) of the Republic of Indonesia, which is included in the Annual Activity and Budget Plan (RKAT) and Standard Operating Procedures (SOP) for Distribution and Utilization. Strategy Implementation Strategy implementation is carried out according to SOPs through various programs with strict administrative procedures and thorough verification. Strategy Evaluation Evaluation is carried out on the vision, RKAT achievements, and Key Performance Indicators (KPI) to ensure program efficiency and effectiveness, measure impact, and develop improvement strategies in the future.
Pengelolaan Keuangan BAZNAS Kota Padang Panjang Asrida Asrida; Arifandi Arifandi; Delvi Susanti; Atika Amor
ZAWA: Management of Zakat and Waqf Journal Vol. 4 No. 2 (2024): December
Publisher : Institute of Research and Community Service Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v4i2.14576

Abstract

This research aims to determine the form of financial management of BAZNAS Padang Panjang City. This research was motivated by BAZNAS Padang Panjang City obtaining a WTP Opinion from the Public Accounting Office eight times in a row starting from 2016- 2023. The type of research that the author uses is field research with a qualitative approach. The research results show that the financial management of BAZNAS Padang Panjang City refers to PERBAZNAS Number 5 of 2018 which consists of budgeting, receiving funds, storing funds, spending funds, bookkeeping and archiving, and controlling. Overall financial management is very good, with effective planning, neat recording and adequate reporting, as proven by obtaining an Unqualified Opinion (WTP) from a public accounting firm and having implemented the applicable accounting system
Co-Authors Arifandi Arifandi Atika Amor Delvi Susanti Reffa Amanda Pratama