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All Journal Jurnal RAK (Riset Akuntansi Keuangan) JESI (Jurnal Ekonomi Syariah Indonesia) To Maega: Jurnal Pengabdian Masyarakat Ideas: Jurnal Pendidikan, Sosial dan Budaya Jurnal Abdi Insani Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia
Baiq Ismiati
Program Studi Ekonomi Syariah Universitas Alma Ata Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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THE ROLE OF ZAKAT ACCOUNTING: NORMATIVE AND CONTEXTUAL APPROACH TO CASE STUDY IN INDONESIA Endang Kartini Panggiarti; Azis Muslim; Baiq Ismiati
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5715

Abstract

The aim of this study is to find out about the role of zakat accounting according to PSAK No. 109 and its implementation in Zakat Management Organizations of regions in Indonesia during the period 2015 - 2020. This research method used a qualitative research approach with case study design, which is a review of various scientific studies on the development of zakat accounting based on PSAK No. 109 in Indonesia. The result obtained is that some Zakat Management Organizations still do not fully implement PSAK No. 109. This is because less understand about the standard and the limitations of existing human resources. The recommendation given is that the manager participates in training on PSAK No. 109 and increases the number of administrators.
MetodologiI Pemikiran K.H. SahalMahfudh Tentang Penetapan Zakat Uang Kertas Baiq Baiq Ismiati
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 9, No 2 (2019)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.1 KB) | DOI: 10.21927/jesi.2019.9(2).138-146

Abstract

AbstrakSecara umum selain bernilai ibadah zakat memiliki dua dimensi yaitu habluminallah dan habluminanas. Seiring perkembangan zaman khususnya dibidang ekonomi, mengakibatkan munculnya permasalahan yang harus ditangani seperti zakat uang kertas, yang baru muncul era abad 21 yang belum dikenal pada zaman Rasullullah saw. Sahal Mahfudh sebagai ulama-intelektual Muslim produktif memiliki pemikiran objektif terhadap setiap permasalahan yang muncul dalam masyarakat. Penelitian ini merupakan penelitian kepustakaan (library research) menggunakan pendekatan historis filosofis. Hasil penelitian menunjukan bahwa Sahal Mahfudh berpendapat bahwa uang termasuk kepada objek zakat. Walaupun uang pada masa dewasa ini terdapat beberapa perbedaan fungsi dan system, akan tetapi uang kertas mempunyai peran yang sama dengan dinaryaitu sebagai pengganti harga dan alat tukar. Berdasarkan tersebut, Sahal Mahfudh mewajibkan untuk mengeluarkan zakat uang kertas ketika uang mencapai nishab (batas minimal wajib zakat) adalah 77,57 gram, adapun perak 543,35 gram di memilikisatu tahun, pengemasan itu dilakukan melalui hadits dengan metodologi ra’yu (pendapat) dan qiyas (analogi).Kata kunci: Metodologi, K.H. Sahal Mahfudh, dan Zakat Uang Kertas AbstractIn general, besides zakat worship, it has two dimensions, habluminallah and habluminanas. Related to the development of special times in the economic field, resolved debates that must be resolved such as zakat banknotes, which only emerged in the era of the 21st century that is not yet known in the time of Rasullullah. Sahal Mahfudh as productive Muslim intellectuals has objective thoughts on every problem that arises in society. This research is a library research using a philosophical historical approach. The results showed that Sahal Mahfudh argues that money belongs to the object of zakat. Even though money today has several different functions and systems, paper money has the same role as that in place of prices and a medium of exchange. Based on that, Sahal Mahfudh obliged to issue zakah on banknotes when the money reached nishab (the minimum limit of obligatory zakat) was 77.57 grams, while silver was 543.35 grams in having one year, the packaging was carried out through the hadith with the ra'yu methodology (opinion) and qiyas (analogy).Keywords: Methodology, K.H. Sahal Mahfudh, and Zakat Banknotes
Tendensi Wakaf Uang di LWPNU-PWNU YOGYAKARTA Baiq Ismiati; Ageng Asmara Sani; Umi Saniatun Diniyah
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 11, No 1 (2021)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.741 KB) | DOI: 10.21927/jesi.2021.11(1).74-85

Abstract

Latar belakang dari penelitian ini adalah permasalahan wakaf uang sebagai salah satu instrumen penggalangan dana masyarakat untuk kepentingan kesejahteraan umat. Instrumen ini belum digarap secara maksimal, baik dari sisi penghimpunan maupun pengelolaannya hal ini berbanding terbalik dengan potensi wakaf yang sangat besar.Penelitian ini dilakukan di LWPNU-PWNU Yogyakarta. Jenis penelitian menggunakan lapangan (field research). Penelitian ini bersifat kualitatif deskriptif (qualitative descriptive research). Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Adapun analisis data yang digunakan analisis data model Miles and Huberman dengan langkah- langkah data collection, data condensa, data display, dan conclusions drawing/verifysing.Berdasarkan hasil analisis yang telah diuraikan tentang “Tendensi Wakaf Uang di LWPNU-PWNU Yogyakarta (Antara Produktif Dan Konsumtif), maka dapat  dirumuskan; pertama,  lembaga pengelola wakaf tunai oleh LWPNU- PWNU Yogyakarta lebih memberikan pemahaman masyarakat manfaat adanya wakaf uang dan masyarakat melakukan pewakafan di lembaga. Kedua, Mekanisme pengelolaan Wakaf Uang di LWPNU-PWNU Yogyakarta dilaksanakan  menurut  UU wakaf dan peraturan pelaksanaanya diantaranya: Pertama, Proses penghimpunan, yang mana hal ini dilakukan oleh LWPNU- PWNU Yogyakarta dengan sistem bantingan dilakukan melalui kotak wakaf dan sebagainya.  Kedua,  mekanisme  LWPNU-PWNU  Yogyakarta  dalam pengelolaan wakaf uang  terdiri dari penghimpunan, sosialisasi, dan penyaluran dana  3)  Implikasi pengelolaan wakaf uang  di LWPNU-PWNU Yogyakarta terlihat pada tiga hal yakni: bidang sarana ibadah, bidang pendidika, dan bidang ekonomi.Kata kunci: Wakaf, Pengelolaan Wakaf Uang dan LWPNU-PWNU Yogyakarta.
SOSIALISASI MANAJEMEN LITERASI WAKAF UANG PADA REMAJA MASJID DI DAERAH GUWOSARI Rusny Istiqomah Sujono; Baiq Ismiati; Febrian Wahyu Wibowo; Mu’inan Rafi; Ahmad Yunadi; Muhammad Dimas Setiawan
Jurnal Abdi Insani Vol 9 No 2 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i2.609

Abstract

Waqf is one of the distribution tools in Islam, so if it is optimized properly it can help the regional economy. Based on the survey results, waqf literacy in Indonesia is still in the low category and this correlates with the low collection of cash waqf in Indonesia. The mosque is a place to collect social funds and all mosque activities are coordinated with the mosque takmir and mosque youth. Therefore, youth mosques in the Guwosari area need to be given socialization of cash waqf literacy management so that the collection of cash waqf in the Guwosari regional mosques can increase and help the regional economy. The general purpose of holding this activity is to increase literacy of cash waqf. The specific goal is for mosque youth to know the direct benefits of cash waqf for the people, know the flow of its implementation, the importance of cash waqf and increase awareness of cash waqf. The method used is lectures and socialization of cash waqf literacy management to mosque youth by providing material from several parties who are very understanding about cash waqf literacy management. The result of this activity is that mosque youth have an account to collect cash waqf in the mosque to be deposited into LKS-PWU and there are some who already have experience in collecting. In addition, based on the results of the evaluation, these activities were carried out well, where mosque youths received literacy related to cash waqf as a whole from the basics to the collection process which can be said to have increased in terms of literacy. So that it is hoped that there will be other ongoing activities, namely monitoring the program for collecting cash waqf, so that the collection of cash waqf can run more optimally.
Analisis Program Peningkatan Kesejahteraan Masyarakat di Rumah Zakat Yogyakarta Nur Kholik; Baiq Ismiati; Nurlia Balqish
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 4 No 4 (2018): Ideas: Jurnal Pendidikan, Sosial, dan Budaya (November)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kesadaran terkait permasalahan kemiskinan yang belum bisa ditangani sampai dengan dewasa initentu membutuhkan keterlibatan semua pihak secara bersama dan terkoordinasi, agar cita-cita kesejahteraan dapat tercapai dengan lebih dinamis. Melalui penelitianlapangan (field research) dengansifat penelitiankualitatif deskriptif (qualitative descriptive research)serta pendekatan yuridis sosiologis.Ditemukan beberapa hasil analisis, menunjukkan bahwa program kesejahteraan Rumah Zakat mencakup beberapa hal seperti; seyum juara, seyum mandiri, seyum sehat,seyum lestari, dan terakhir seyum Ramadhan. Adapun indikatoryang digunakan Rumah Zakat berfokus pada tiga hal yaitu; pendidikan, ketenagakerjaan, dan kesehatan. Adapun ciri-ciri kesejahteraan masyarakat mengacu kepada dua parameter yakni; Pemerintah dan nisab zakat.
PENGUATAN KOMPETENSI CALON GURU TERHADAP MAHASISWA PPL DI SMPN 3 KASIHAN BANTUL YOGYAKARTA Nur Kholik; Wahit Desta Prastowo; Baiq Ismiati; Endi Rochaendi
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 1 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.248 KB) | DOI: 10.57254/eka.v2i1.10

Abstract

This study aims to reveal how the PPL program is able to strengthen / strengthen the competence of prospective educators who have been competently mandated in the Teacher and Lecturer law such as; paedagogic competence, professional competence, social competence, and social competence. The types in this study are qualitative research, with a phenomenological approach, with techniques for collecting interview, observation and documentation data. As for data analysis, it uses interactive analysis. So that the results of this service research produce among others; first in the aspect of paedagogic competence; PPL students are able to understand curriculum terms, learning indicators, prepare lesson materials, master teacher knowledge and students are also able to master the knowledge they teach. Second, aspects of professional competence; PPL students have self-confidence, have consequences and preparation in the profession, and always evaluate themselves. Third, the aspect of social competence; PPL students have the ability to communicate, the ability to organize. Fourth, aspects of personality competence; PPL students are actually skilled in organizing the order of materials, skilled in preparing learning materials, skilled in formulating learning indicators, mastering teacher knowledge, and mastering the knowledge they teach
PELATIHAN PENGELOLAAN BISNIS SYARIAH PADA PELAKU UMKM DI DESA WISATA BANJARAN Febrian Wahyu Wibowo; Abdul Salam; Ahmad Yunadi; Al Haq Kamal; Rusny Istiqomah Sujono; Baiq Ismiati; Mu’inan Rafi; Abi Suryono; Abdullah Yahya
Jurnal Abdi Insani Vol 10 No 2 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i2.866

Abstract

The emergence of MSMEs or new businesses in an area, this certainly makes business competition. Business competition triggers business people to make strategies in business management in order to have good performance. In Islam, the Prophet is a role model for doing business in an Islamic way. His success in managing a business can be used as a lesson that needs to be applied in doing business today. It is hoped that the application of Sharia business values in their business, by providing training programs related to Sharia business management, is hoped to provide understanding and instill Sharia Business values in MSME actors. The purpose of carrying out this activity is to provide insight and understanding regarding good business management from a Sharia point of view, bearing in mind that in the Banjaran Kaluahan Guwosari tourist village there are many MSME actors and the great potential that exists in the area. The technical training method is interaction between participants and presenters and presenting case study materials on problems in MSMEs so that the material presented can be directly applied by the participants and of course it is easier to understand. This activity was carried out in stages by giving direct seminars to MSME actors and providing strategic practices delivered by all speakers. During the implementation of the event, there were many problems faced by MSME actors, especially in terms of business management. At the end of the event, several things were found that could later be developed by MSME actors and the community in the Banjaran Tourism Village, Kalurahan Guwosari, as follows; Development of Educational and Historical Tourism Villages, Creation of Sharia corner websites for Sharia business consulting media by MSME actors, Implementation of advanced training to maximize the plans that have been formed, and Creation of joint accounts as a forum for investment and paid marketing fees for MSME actors in Banjaran Tourism Village. This activity is sustainable and can unravel various other problems that exist in the Banjaran Tourism Village, Kalurahan Guwosari so that existing problems can be resolved properly and get maximum results.
Community Empowerment Through PPK Ormawa To Strengthen Interest In Reading Rural Communities Endi Rochaendi; Kana Safrina Rouzi; Eliza Dwinta; Nur Kholik; Indah Perdana Sari; Mahfud Mahfud; Baiq Ismiati
To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 3 (2024): Oktober 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v7i3.2711

Abstract

Community service is a key activity of student organizations (Ormawa) to foster social awareness, empathy, and solidarity through science, technology, arts, and culture. The Student Organization Capacity Strengthening Program (PPK Ormawa), funded by the Directorate General of Higher Education, Research, and Technology, aims to enhance Ormawa's quality and develop students' soft skills and competencies. In 2023, HIMA PGSD/HIMMI of Alma Ata University received a grant to implement PPK Ormawa in Kalurahan Muntuk-Dlingo, Bantul Regency, focusing on boosting reading interest in rural communities. The activities included learning guidance to strengthen literacy and numeracy, utilizing the Service-Learning (S-L) method. Over four months, the program created a reading-friendly environment, formed regular reading groups, and developed STEAM-based learning modules. Post-test results showed significant improvement, with mastery levels increasing from 35% to 96% and the class average score rising from 64.28 to 89.96. PPK Ormawa successfully enhanced participants' literacy and numeracy understanding and built a lifelong learning environment. Future recommendations include updating literacy content, providing continuous training, conducting literacy campaigns, collaborating with educational institutions and local communities, and regular evaluations.
Co-Authors Abdullah Yahya Abi Suryono Al Haq Kamal Azis Muslim Dwinta, Eliza Endang Kartini Panggiarti Endi Rochaendi Indah Perdana Sari Kana Safrina Rouzi Mahfud, Mahfud Mu’inan Rafi Muhammad Dimas Setiawan Mu’inan Rafi Nur Kholik Nur Kholik Nur Kholik Nurlia Balqish Rusny Istiqomah Sujono Sani, Ageng Asmara Umi Saniatun Diniyah Wahit Desta Prastowo Wibowo, Febrian Wahyu Yunadi, Ahmad