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PENGUATAN AKUNTABILITAS WAKAF (ILUSTRASI PADA KASUS WAKAF UANG DAN WAKAF SAHAM) Baihaqi, Jadzil; Islamiah, Makrufah Hidayah; Munandar, Muhammad Aris
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Accountability is still a weakness in waqf management. Not all nazirs can apply the Statement of Financial Accounting Standards (PSAK) No. 112 concerning Waqf Accounting as a standard in preparing financial statements for waqf management. Therefore, educational efforts and technical guidance are needed for the Nazirites, especially the money waqf nazirs (including stock waqf), whose potential is currently very large. This research is expected to provide experience in implementing PSAK No. 112 on waqf transactions. After Nazir can make correct waqf financial statements, it is hoped that people will be more interested in waqf money because waqf is managed in an accountable and transparent manner. The purpose of this study is to illustrate the application of PSAK No. 112 concerning Waqf Accounting on cash waqf transactions and stock waqf. This research uses a literature study approach. The results of this study are illustrations of journals and financial reports for cash waqf transactions and share waqf following the criteria for recognition, measurement, valuation, and presentation in financial statements based on PSAK No. 112 concerning Waqf Accounting.
Pengaruh Kemanfaatan, Promosi, dan Kualitas Pelayanan terhadap Minat Penggunaan E-Money Gopay di Jawa Tengah Islamiah, Makrufah Hidayah; Purwanto, Ivani; Gunawardana, Khayana Tirtha; Arrosyad, Enggar
BISNIS Vol 8, No 2 (2020): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v8i2.9411

Abstract

Electronic money is growing rapidly now, people are required to follow quickly and adapt so they are not less competitive. Electronic money products issued by non-banking institutions, one of which is Gopay. This research was conducted with the aim of knowing the influence of people in Central Java regarding electronic money on the interest in using e-money Gopay in Central Java. The research method is quantitative research with a positivism research paradigm approach using a questionnaire method with a total sample of 100 respondents. The results showed that simultaneously the benefits, promotion, and service quality variables had a positive and significant effect. Partially the benefits and promotion variables have a positive and significant effect on interest, but the variable service quality does not have a significant effect on interest.Keywords: usefulness, promotion, service quality, interest
IMPACT OF HALAL LABELIZATION, CONSUMER AWARENESS AND BEHAVIOR INTENTION TOWARDS FAST FOOD BUYING DECISION Cahya, Bayu Tri; Sufiana, Fika; Islamiah, Makrufah Hidayah
Hunafa: Jurnal Studia Islamika Vol 17 No 2 (2020): STUDIA ISLAMIKA
Publisher : State Institute of Islamic Studies (IAIN) Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jsi.v17i2.592.80-104

Abstract

Fast food is one type of food that is prepared and served quickly. In this research, the writer wants to know whether halal labeling, consumer awareness and behavioral intention influences fast food buying decisions. This research used quantitative method. The data in this study are primary data. Technique of determining the sample using proportional random sampling technique with a sample size is 83 students from Islamic Economics and Business Faculty IAIN Kudus Sharia Economics Major in class of 2015 and 2016. Data analysis techniques using linear regression analysis. The findings indicate that the variable halal labeling has significant influence on fast food buying decision, consumer awareness variable have significantly influenced the fast food buying decision and variable behavior intention has no effect which is not significant to the fast food buying decision. Keywords: Halal labeling, consumer awaereness, behavior intention, buying decisions.
MODEL OF MOSQUE AS ZAKAT MANAGEMENT CENTER Moh. Nurul Qomar; M. Chamim; Makrufah Hidayah Islamiah
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 7, No 1 (2021): JUNI 2021
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v7i1.3111

Abstract

The establishment of the National Zakat Agency (BAZNAS) is a form of the seriousness of the government in the management of zakat. According to Law No. 23/2011 on Zakat Management, BAZNAS can be assisted by Amil Zakat Institution (LAZ) in the management of zakat. The government manages zakat professionally and transparently. The serious government in this case is not without reason. This research tries to explore the role of zakat in using zakat not only as mahdhah worship but also as a social instrument. For that, we need a model of the mosque as a center for managing zakat.This research method puts forward the library research approach because it includes qualitative research. The analysis uses a content analysis approach. The mosque model as a center for managing zakat requires a concept comprising four economic pillars of the mosque, The concept of a mosque as an integrated zakat manager requires 4 economic pillars of the mosque namely (1) Foundation based on the basic principles of Islamic economy (2) Level I is the center of economic activity, (3) The Second Floor for the economic institutions of the people such as Sharia Banking, BMT (4) the Mosque itself as a fund repayment of economic activities and economic institutions.
KEPEMIMPINAN MULTIBUDAYA (Studi Fenomenologi Pada PT. Terminal Petikemas Surabaya) Makrufah Hidayah Islamiah; Indi Djastuti; Fuad Mas’ud
SEGMEN Jurnal Manajemen dan Bisnis Vol 14, No 1 (2018): SEGMEN - Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.88 KB) | DOI: 10.37729/sjmb.v14i1.4765

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa kepemimpinan multibudaya yang ada di PT. Terminal Petikemas Surabaya (TPS) dan untuk menganalisa penerimaan karyawan Indonesia terhadap kepemimpinan multibudaya yang ada di PT. Terminal Petikemas Surabaya (TPS). Variabel dari penelitian ini adalah dimensi budaya Hofstede (Power Distance, Collectivism, dan Uncertainty Avoidance) dan peran kepemimpinan (Panutan, Perintis, Penyelaras, dan Pemberdaya). Penelitian ini dilakukan di PT. Terminal Petikemas Surabaya, responden yang digunakan sebanyak 10 orang. Penelitian ini menggunakan metode kualitatif dengan melakukan wawancara pada masing-masing responden. Hasil dari penelitian ini menunjukkan dan memberi kesimpulan bahwa: (1) Pemimpin Indonesia  menerapkan gaya kepemimpinan paternialistik dan pemimpin ekspatriat (Republik Dominika dan Maroko) menerapkan gaya kepemimpinan transformasional, (2) karyawan lokal dapat menerima kehadiran pemimpin multibudaya di perusahaan, walaupun awalnya muncul ketakutan yang berasal bukan dari diri karyawan Indonesia tetapi dari pemimpin terutama pemimpin ekspatriat.   Kata kunci : Kepemimpinan Multibudaya, Dimensi Budaya Hofstede, Peran Kepemimpinan
Pengaruh Kemanfaatan, Promosi, dan Kualitas Pelayanan terhadap Minat Penggunaan E-Money Gopay di Jawa Tengah Makrufah Hidayah Islamiah; Ivani Purwanto; Khayana Tirtha Gunawardana; Enggar Arrosyad
BISNIS Vol 8, No 2 (2020): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v8i2.9411

Abstract

Electronic money is growing rapidly now, people are required to follow quickly and adapt so they are not less competitive. Electronic money products issued by non-banking institutions, one of which is Gopay. This research was conducted with the aim of knowing the influence of people in Central Java regarding electronic money on the interest in using e-money Gopay in Central Java. The research method is quantitative research with a positivism research paradigm approach using a questionnaire method with a total sample of 100 respondents. The results showed that simultaneously the benefits, promotion, and service quality variables had a positive and significant effect. Partially the benefits and promotion variables have a positive and significant effect on interest, but the variable service quality does not have a significant effect on interest.Keywords: usefulness, promotion, service quality, interest
IMPACT OF HALAL LABELIZATION, CONSUMER AWARENESS AND BEHAVIOR INTENTION TOWARDS FAST FOOD BUYING DECISION Bayu Tri Cahya; Fika Sufiana; Makrufah Hidayah Islamiah
Hunafa: Jurnal Studia Islamika Vol 17 No 2 (2020): STUDIA ISLAMIKA
Publisher : State Institute of Islamic Studies (IAIN) Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.886 KB) | DOI: 10.24239/jsi.v17i2.592.80-104

Abstract

Fast food is one type of food that is prepared and served quickly. In this research, the writer wants to know whether halal labeling, consumer awareness and behavioral intention influences fast food buying decisions. This research used quantitative method. The data in this study are primary data. Technique of determining the sample using proportional random sampling technique with a sample size is 83 students from Islamic Economics and Business Faculty IAIN Kudus Sharia Economics Major in class of 2015 and 2016. Data analysis techniques using linear regression analysis. The findings indicate that the variable halal labeling has significant influence on fast food buying decision, consumer awareness variable have significantly influenced the fast food buying decision and variable behavior intention has no effect which is not significant to the fast food buying decision. Keywords: Halal labeling, consumer awaereness, behavior intention, buying decisions.
Urgensi E-Marketing Berbasis Google Maps pada Keberlangsungan Usaha Entrepreneur Muslim (Studi pada Kabupaten Demak) Bayu Tri Cahya; Etha Widyarani; Farida Rohmah; Makrufah Hidayah Islamiah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12328

Abstract

The digital world is predicted to be a crucial point for all human activities, including business activities. Some indicators that can be used today include the increase in expenditure on digital advertising, the growth in the use of smartphones that provide easy internet access. This article analyzes the implementation of the emergence of new entrepreneurs who use the digital world as a form of electronic marketing (e-marketing). This research approach uses a phenomenological approach, in the context of qualitative research. The researcher measures as a facilitator who contributes to the reality constructed by the subject of the research. The purpose of this article is the urgency of implemention Google Maps for sustainable business. The results of this research evidence that the implementation of e-marketing based on Google maps conducted by Muslim entrepreneurs has a positive impact on the increase of income and the role of technology that facilitates and insure the sustainability of Muslim Entrepreneurs because it is appropriate with the concept of the industrial revolution 4.0.
Islamic Corporate Governance in Social Fund Management Center (PUSPAS): Modernization of Waqf Social Fund Management Makrufah Hidayah Islamiah; Moh. Nurul Qomar; Arridha Harahap; Athi' Hidayati
Management of Zakat and Waqf Journal (MAZAWA) Vol. 4 No. 2 (2023): Manajement of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2023.4.2.186-199

Abstract

Nowadays, problems of social organization include; weaknesses of management and professionalism, operational cost is low, some people consider it is not a good job, and many more. The gap between expectations and the reality of fund management in social organization requires innovative breakthroughs in the governance system with the implementation of Sharia values in it. In this case, the existence of the Social Fund Management Center (PUSPAS) Airlangga University is needed to maintain the pillars of the economy. This research make an analysis of the practice of Islamic Corporate Governance (ICG) at the Social Fund Management Center (PUSPAS) Airlangga University Surabaya. This research used quasi-qualitative methods. This method became part of post-positivism. Result of this research practice of Islamic Corporate Governance in Ailangga University Surabaya had been used tawhid, syura’, ‘adalah, ihtisab, and universality. For futher research, research can investigate in other public or private facility such as ministry office or corporate.
Peran Relawan Magang dalam Edukasi Sedekah Harian di Z Kantin SD 1 Kesambi Fais, Alfin; Nabila, Syakira Hawa; Islamiah, Makrufah Hidayah
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): November 2025
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v6i1.764

Abstract

Latar Belakang: Program Z Kantin yang diinisiasi oleh BAZNAS Kabupaten Kudus merupakan upaya inovatif dalam menanamkan nilai-nilai kepedulian sosial dan kedermawanan kepada siswa sejak usia dini melalui praktik sedekah harian di sekolah. Tujuan: Kegiatan ini untuk menganalisis kontribusi relawan magang dalam mendukung implementasi edukasi sedekah harian melalui program Z Kantin di SD Negeri 1 Kesambi. Metode: Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi lapangan, dokumentasi kegiatan, dan wawancara terhadap siswa, guru, serta pengelola kantin. Hasil: penelitian menunjukkan bahwa kehadiran relawan magang berperan penting sebagai fasilitator edukatif, pengelola administrasi sedekah, serta penguat nilai karakter siswa. Relawan mampu mendorong siswa untuk terbiasa berbagi secara sukarela, meningkatkan akuntabilitas pengelolaan dana sedekah, dan memperkuat sinergi antara sekolah dan BAZNAS dalam menumbuhkan budaya filantropi di lingkungan pendidikan dasar. Kesimpulan: Program ini menunjukkan efektivitasnya sebagai model pembelajaran karakter yang terintegrasi dengan nilai-nilai keislaman dan sangat relevan untuk direplikasi di sekolah-sekolah lainnya.