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All Journal Paradigma : Journal of Science, Religion and Culture Studies Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan Journal of Education, Humaniora and Social Sciences (JEHSS) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Psikoislamedia : Jurnal Psikologi Competitive Jurnal Akuntansi dan Keuangan Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Indonesian Journal of Economics Application (IJEA) Jurnal Sosial dan Teknologi International Journal on Social Science, Economics and Art International Journal of Applied Finance and Business Studies Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Literacy : International Scientific Journals of Social, Education, Humanities Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Penelitian Rumpun Ilmu Teknik Journal of Demography, Etnography, and Social Transformation Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Tadris Matematika Portal Riset dan Inovasi Sistem Perangkat Lunak Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Sasambo: Jurnal Abdimas (Journal of Community Service)
Iwan Setiadi
Insitut Teknologi Dan Bisnis Ahmad Dahlan Jakarta
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Manajemen Penghimpunan dan Penyaluran Dana Zakat Infak Sedekah di Lazismu Kabupaten Gresik Muhammad Farid Rusdhianto; Iwan Setiadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5342

Abstract

Zakat is one of the pillars of Islamic economics as one of the Pillars of Islam which is mandatory for those who meet the requirements, Zakat is an effort to equalize income. The aim of this research is to analyze the management of the ZIS Fund, analyze the accountability and transparency of the financial reports of the LAZISMU institution, and analyze the management capabilities using digital technology. The research object is the LAZISMU Muhammadiyah Gresik Regional Leadership. This research uses a qualitative descriptive design, where the data source is primary data which is collected by means of interviews and documentation. Qualitative descriptive data analysis is an approach used to understand and interpret non-numerical data through explaining, describing and classifying phenomena. The research results are proven. Firstly, Fund Collection Management has been successful in collecting ZIS funds from the community in accordance with the targets set. Management and Distribution Where the collected funds are managed and distributed appropriately, in accordance with the principles of ZIS fund management to help those in need. Both Zakat, Infaq and Alms Institutions (ZIS) have prepared financial reports in accordance with ZIS accounting standards. Financial reports allow institutions to assess their performance in collecting and distributing ZIS funds. This helps in taking strategic decisions to increase the effectiveness of ZIS-funded programs. ZIS financial reports ensure that all funds received and disbursed by the institution are clearly recorded and can be checked. This is important to maintain the trust of donors and the public who entrust their funds to the Institution. Third, managing Zakat, Infaq and Alms (ZIS) funds using digital technology has a number of advantages that can increase effectiveness, efficiency and transparency in managing these funds. Below are some of the main benefits of using digital technology in ZIS fund management. Ease of Fund Collection where with digital technology, such as online payment applications, donors can make donations quickly and easily via cellphone or computer. This makes it easier for people to access ZIS activities, anytime and anywhere
Analisis Implemetasi Program Lingkungan Hidup oleh Lazismu Atas Dasar Ijtihad Majelis Tarjih Muhammadiyah Bagus Ardeni; Amrizal; Iwan Setiadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9008

Abstract

This study aims to analyze the strategies and mechanisms that LazisMu can adopt to ensure alignment between its environmental objectives and operational activities. The primary focus is on the application of ijtihad and tajdid of Muhammadiyah in environmental issues, guided by Islamic economic principles. Employing a qualitative approach with a descriptive-analytical method, this study examines the Islamic economic framework within environmental contexts and the implementation of LazisMu’s environmental initiatives. Additionally, in-depth interviews were conducted to gather primary data. Findings indicate two key insights. First, LazisMu has embraced environmental ijtihad as directed by Majelis Tarjih Muhammadiyah, transitioning from a traditional philanthropic institution into a catalyst for social and environmental transformation. Since 2020, this concept has been realized through the publication of Fikih Air and programs such as “Sayangi Daratmu,” “Program Tanam Pohon,” and “Sayangi Lautmu,” emphasizing ecosystem rehabilitation and community-based waste management. Furthermore, LazisMu optimizes Islamic financial instruments by leveraging zakat, infaq, and sadaqah in progressive funding schemes, such as tree adoption models and biogas utilization as sustainable energy. To ensure long-term impact, these initiatives are monitored through IKU and IKAL, while digital education reinforces zakat’s role as a driver of socio-environmental transformation.
Analisis Penerapan Prinsip-prinsip Islamic Good Corporate Governance (GCG) pada Pengelolaan Keuangan Syariah di Baznas: Studi Kasus Baznas Kabupaten Morowali Lalu Khaeril Anwar; Iwan Setiadi; Pitri Yandri; Mukhaer Pakkanna; Amie Amelia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9948

Abstract

Analysis of the Implementation of Islamic Good Corporate Governance (GCG) Principles in Sharia Financial Management at BAZNAS (A Case Study of BAZNAS Morowali Regency). This research aims to analyze the application of Islamic Good Corporate Governance (GCG) principles in the management of sharia finance at the National Zakat Agency (BAZNAS) in Morowali Regency. Islamic GCG is a governance principle founded on Islamic values, including syura (consultation), amanah (responsibility), justice, and transparency. The study used a qualitative approach with a case study method, where data was collected through in-depth interviews, observation, and documentation. The informants were BAZNAS leaders. The results show that the implementation of Islamic GCG principles at BAZNAS Morowali Regency is progressing quite well, particularly in the areas of financial reporting transparency, accountability in the use of zakat funds, and strict sharia supervision. However, some challenges still exist, such as a limited number of human resources who fully understand Islamic governance principles and difficulties in the digitalization of financial reporting. This research contributes to the literature on sharia financial governance and provides recommendations for strengthening a governance system that aligns with Islamic values within zakat management institutions. By optimally implementing Islamic GCG, BAZNAS is expected to increase public trust and more effectively and equitably distribute zakat funds to recipients (mustahik).
Evaluasi Pelaksanaan Standar Operasional Prosedur Pengelolaan Program Ketahanan Pangan Berbasis Alokasi Dana Desa di Desa Teluk Rimba, Kec. Koto Gasib, Kabupaten Siak Novrida Talis; Amrizal Amrizal; Iwan Setiadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.9998

Abstract

This study aims to evaluate the implementation of Standard Operating Procedures (SOPs) in the management of the Village Fund Allocation (ADD)-based food security program in Teluk Rimba Village, Koto Gasib District, Siak Regency. The method used in this study was a qualitative approach through interviews, observation, and documentation with village officials, village facilitators, and beneficiaries. The results indicate that although the SOPs were developed through village deliberations and serve as guidelines for program planning, implementation, and reporting, their implementation still faces various obstacles such as limited community understanding, delays in distribution, and weak oversight. In general, the SOPs have been implemented according to regulations, but improvements in socialization, coordination, and monitoring are needed to optimize the effectiveness, accountability, and sustainability of the food security program.
Co-Authors Abbas, Dirvi Surya Adi Rizfal Efriadi Agustar, Agustar Aiyub Anshori Alwiyah Alwiyah Amelia, Amie Amie Amelia Amrizal Amrizal Amrizal Amrizal Amrizal Andiwijaya, Andiwijaya Apriyanti, Vivi Ardiyanto, Anatasius Yogi Arsy Kania Audy Rezqi Amalia Bagus Ardeni Choiruddin, Choiruddin Dais Farida Desita Riyanta Mitra Karina Dewi, Ghina Kemala DWI SANTOSO Dwi Santoso Edy Saputra Ellis Siti Khotijah Erna Setiany Etty Murwaningsari Evi Husnah Farah Fadhilah Gamal Fathur Raditya Ghina Kemala Dewi Haki, Wildan Afifah Henny Mulyati I Putu Prachanda Kayuan Imam Hidayat Imaz Masriah Indriani Izzati Sajidah Jafril Khalil Karyanto, Karyanto Khoerul Anwar Khoirul Mu’as Lalu Khaeril Anwar Laras Arum Sekarini Marista Sutadipraja Mohammad Haris Milianto Mu'min Mutaqin Muhammad Farid Rusdhianto Mukhaer Pakkanna Mutia, Ade Rahmat Sandi Novrida Talis Nurcahyo, Widyat Nurul Fatimah Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Okta Setiawan Organdy , Organdy Pitri Yandri Pitri Yandri Rahmat Rahmat Rahmat Rahmat Rian Vernando Purba Riska Rusmaningsih Saiful Anwar Santi Widianti Saputra, Sawaluddin Eka Sarbinny, Neni Sawaluddin Eka Saputra Sri Setia Ningsih Sri Setia Ningsih, Sri Setia Sudrajat, Endrawan Suharsono Suharsono Suroto, Faisal Sutadipraja, Marista Syalini Sahnaz Syamsudin Syamsudin Syamsudin Syamsudin Syarif, Abdul Rifan Talis, Novrida Widodo Widodo Widodo Widodo Widodo Widodo Widyat Nurcahyo Yumniati Agustina Yumniati Agustina Yumniati Agustina Yumniati Agustina Yuniar Sarahwati Yunus Zahra Nabilla