Almas, Bahrina
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Implikasi Modal Sosial Dalam Sistem Pembiayaan Multiguna Tanpa Agunan Di Baitul Mal Wat Tamwil Almas, Bahrina
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the implications of social capital in the multipurpose financing system without collateral at Baitul Maal wat Tamwil. The research method used is qualitative with a phenomenological descriptive approach. The results show that the existence of social capital, namely trust, shared values, norms and networks supports the implementation of multipurpose financing without collateral. The existence of interactions and good relationships between prospective customers and Baitul Maal wat Tamwil customers who become mediators creates a sense of trust for Baitul Maal wat Tamwil to provide financing. Likewise for customers who directly apply to Baitul Maal wat Tamwil, because they have previously been members of Baitul Maal wat Tamwil. Interaction and good relations create a sense of trust with each other bound by shared values and norms that have been agreed. This makes it easier for Baitul Maal wat Tamwil to provide financing. The multipurpose financing system without collateral that is supported by social capital between the Baitul Maal wat Tamwil and prospective financing customers embodies the ta'awun principle as the basis for Baitul Maal wat Tamwil's foothold in the mission of making it easier for lower-line communities to gain access to business capital.
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN ZAKAT PADA LAZNAS YATIM MANDIRI JEMBER Almas, Mahyuddina; Almas, Bahrina
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 6, No 2 (2023): Negotium Vol.6 No.2 Juli-Desember 2023
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/njiab.v6i2.14014

Abstract

ABSTRACTGood Corporate Governance at the Zakat Management Institution (LPZ) aims to measure and assess the performance management of an institution in terms of managing Zakat, Infaq, and Shadaqah (ZIS) funds in a professional manner in increasing the trust of stakeholders (muzakki). Yatim Mandiri Jember as one of the National Amil Zakat Institutions needs to apply the principles of good corporate governance in zakat fund management activities. The purpose of this study was to find out about the application of the principles of good corporate governance in the collection and distribution of zakat funds at the Yatim Mandiri National Amil Zakat Institute Jember. This study uses a qualitative approach with the type of field research (field research). The results of the study indicate that LAZNAS Yatim Mandiri Jember has implemented the principles of good corporate governance in the activities of collecting and distributing zakat funds. LAZNAS Yatim Mandiri Jember routinely provides open financial reports to muzakki, division of organizational structure and assignment of tasks according to the field of expertise, zakat management is in accordance with applicable laws and regulations and the institution is responsible for muzakki and mustahik needs.Keywords: Good Corporate Governance, Management, ZakatABSTRAKGood Corporate Governance pada Lembaga Pengelola Zakat (LPZ) bertujuan untuk mengukur dan menilai tata kelola kinerja pada suatu lembaga dalam hal pengelolaan dana Zakat, Infak, dan Shadaqah (ZIS), secarabahofesional dalam meningkatkan kepercayaan dari para stakeholder (muzakki), sehingga manfaat yang diberikan kepada para mustahik (penerima zakat) akan semakin besar dan maksimal. Yatim Mandiri Jember sebagai salah satu Lembaga Amil Zakat Nasional perlu menerapkan prinsip good corporate governance dalam kegiatan pengelolaan dana zakat. Tujuan penelitian ini adalah mengetahui tentang penerapan prinsip good corporate governance dalam penghimpunan dan pendistribusian dana zakat di Lembaga Amil Zakat Nasional Yatim Mandiri Jember. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian lapang (field research). Hasil penelitian menunjukkagn bahwa LAZNAS Yatim Mandiri Jember telah menerapkan prinsip good corporate governance dalam kegiatan penghimpunan dan pendistribusian dana zakat. LAZNAS Yatim Mandiri Jember secara rutin memberikan laporan keuangan secara terbuka kepada para muzakki, pembagian struktur organisasi dan pemberian tugas sesuai dengan bidang keahian, pengelolaan zakat telah sesuai dengan peraturan perundang-undangan yang berlaku dan lembaga bertanggungjawab terhadap para muzakki dan kebutuhan mustahik.Kata Kunci: Good Corporate Governance, Pengelolaan, Zakat  
Analysis of The Implementation of Halal Logistics Management in Food and Beverage Retail Business (Case Study At Kopi Kenangan) Khoirunnisa, Nur Awali; Ratih, Inayah Swasti; Almas, Bahrina
Al-Muraqabah: Journal of Management and Sharia Business Vol. 4 No. 2 (2024): Al-Muraqabah: Journal of Management and Sharia Business
Publisher : Sharia Business Management Study Program, Faculty of Economics and Islamic Business at IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muraqabah.v4i2.1916

Abstract

Halal logistics management in the food and beverage industry is an integrated activity that starts from purchasing raw materials, then converting raw materials through the production process, producing finished products and finally delivering finished products to customers. Halal products are not only limited to looking clean but also need to know the process of implementing halal logistics management throughout the production process. The purpose of this study is to determine how the halal logistics management process starts from the process of supplying raw materials, processing, packaging and distribution carried out during the supply chain process to create a halal measure of a product carried out at Kopi Kenangan. The result of this study is the implementation analysis of halal logistics management at Kopi Kenangan consists of four activities: First, the production preparation process, Second, the production process, Third, the distribution process, Fourth, consumption activities. All of Kopi Kenangan products are in accordance and implement halal standardization properly in accordance with Islamic law, including production activities that do not use prohibited raw materials such as pork, dogs, blood, and khamr. All tools and places used for production and distribution activities are guaranteed cleanliness and halalness