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KOMPARASI KINERJA LEMBAGA AMIL ZAKAT SEBELUM DAN DI MASA PANDEMI COVID-19 Amri, Muhtadin
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 2 No. 1 (2022): January-June 2022
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v2i1.4500

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja lembaga amil zakat sebelum dan di masa pandemi Covid-19. Pendekatan metode penelitian menggunakan pendekatan deskriptif kuantitatif. Objek penelitian terdiri dari tiga lembaga amil zakat yaitu Dompet Dhuafa, Yayasan Yatim Arrohman, dan Inisiatif Zakat Indonesia. Jenis sumber data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan lembaga amil zakat yang dipublikasikan pada website lembaga amil zakat selama 3 periode akuntansi yaitu di tahun 2018, 2019 (sebelum pandemi) dan 2020 (masa pandemi). Analisis data dilakukan dengan menganalisis kinerja lembaga amil zakat berdasarkan rasio aktivitas yaitu allocation to collection ratio, zakah turnover ratio, average of days zakat outstanding, Infaq shodaqoh turnover ratio, average of days infaq shodaqoh outstanding, ZIS turnover ratio, average of days ZIS outstanding. Hasil penelitian menunjukkan bahwa berdasarkan rasio aktivitas dapat diperoleh kesimpulan bahwa dari tiga lembaga zakat yang menjadi objek penelitian yaitu Dompet Dhuafa, Rumah Yatim Arrohman dan Inisiatif Zakat Indonesia secara umum telah memiliki kinerja berdasarkan rasio aktivitas dengan efektif. Pandemi Covid-19 yang melanda terbukti tidak berdampak signifikan terhadap kinerja lembaga amil zakat berdasarkan rasio aktivitas. Hal ini berbeda dengan dampak yang dialami oleh lembaga yang berorientasi profit seperti perusahaan, yang mayoritas harus mengurangi aktivitas entitas selama pandemi. Dari tiga lembaga zakat yang menjadi objek penelitian, hanya Dompet Dhuafa yang ditemukan mengalami penurunan pada beberapa rasio aktivitasnya di masa pandemi dibandingkan dengan sebelum masa pandemi. Namun demikian, penurunan yang terjadi tidak signifikan dan tidak terjadi pada semua rasio aktivitas yang dinilai dalam penelitian.

Studi Analisis Peran BAZNAS Microfinance Desa (BMD) Yogyakarta Terhadap Peningkatan Kesejahteraan Mustahik Berdasarkan Model CIBEST Nazah, Risma Khoirun; Amri, Muhtadin
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 2 No. 2 (2022): July-December 2022
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v2i2.5095

Risma Khoirun Nazah1*, Muntadin Amri2 1 Instutut Agama Islam (IAIN) Ponorogo, Indonesia, iain.po.ac.id2 Institut Agama Islam Negeri Ponorogo, Indonesia3 khoirunnajah99@gmail.comAbstract: Capital is one of the problems that often hinders the movement of people's businesses, especially in the midst of this Covid-19 pandemic situation. Capital problems are also one of the triggers that lead to the emergence of poverty problems. Therefore, with the presence of the BAZNAS Microfinance Village (BMD) Yogyakarta institution, it is hoped that it will be able to overcome capital problems while improving the welfare of the community. The purpose of this study was to analyze the form of productive zakat empowerment in the BAZNAS Microfinance Village (BMD) Yogyakarta program. To analyze the empowerment strategy of BAZNAS Microfinance Village (BMD) Yogyakarta in improving the welfare of mustahik. To analyze the implications or impact of the Yogyakarta BAZNAS Microfinance Village (BMD) program on improving the welfare of mustahik based on the CIBEST model. This research method uses a descriptive qualitative approach, primary and secondary data sources with a population of 80 mustahik of BMD Yogyakarta's fostered partners, where the total sample of respondents is 17 mustahik consisting of 8 mustahik of TBS Honey, 4 mustahik of Grogol SMEs, and 5 mustahik of Mitra Sejahtera Livestock Group. (KTMS). The data processing and analysis technique in this research is using the CIBEST Model index. The results of the study using the CIBEST measurement analysis method found that the poverty level of mustahik recipients of capital loan assistance from the Yogyakarta BAZNAS Microfinance Village (BMD) program decreased, so that the welfare level of mustahik increased. Based on the calculation of the CIBEST model before the Yogyakarta BMD program, it was found that the welfare index was 0.29, the material poverty index was 0.58, the spiritual poverty index was 0, and the absolute poverty index was 0.11. After the Yogyakarta BMD program, each of these indexes underwent changes, first the welfare index increased by 18% to 0.47. The material poverty index decreased by 17% to 0.41, the spiritual poverty index increased by 5% to 0.05 and finally the absolute poverty index decreased by 6% to 0.05.Keywords: BAZNAS Microfinance Desa (BMD), welfare, CIBEST Model. Abstrak: Permodalan merupakan salah satu permasalahan yang kerap menghambat gerak usaha masyarakat apalagi ditengah situasi pandemi Covid-19 ini. permasalahan permodalan juga menjadi salah satu trigger yang mengakibatkan munculnya permasalahan kemiskinan. Karenanya dengan hadirnya lembaga BAZNAS Microfinance Desa (BMD) Yogyakarta diharapkan mampu mengatasi permasalahan permodalan sekaligus meningkatkan kesejahteraan masyarakat. Tujuan penelitian ini adalah untuk menganalisis bentuk pemberdayaan zakat produktif pada program BAZNAS Microfinance Desa (BMD) Yogyakarta. Untuk menganalisis strategi pemberdayaan BAZNAS Microfinance Desa (BMD) Yogyakarta dalam meningkatkan kesejahteraan mustahik. Untuk menganalisis implikasi atau dampak program BAZNAS Microfinance Desa (BMD) Yogyakarta terhadap peningkatan kesejahteraan mustahik berdasarkan model CIBEST. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif, sumber data primer dan sekunder dengan jumlah populasi 80 mustahik mitra binaan BMD Yogyakarta, dimana jumlah sampel responden sebanyak 17 mustahik yang terdiri dari 8 mustahik Madu TBS, 4 mustahik UMKM Grogol, serta 5 mustahik Kelompok Ternak Mitra Sejahtera (KTMS). Teknik pengolahan dan analisis data dalam penelitian ini adalah dengan menggunakan indeks CIBEST Model. Hasil penelitian menggunakan metode analisis pengukuran CIBEST ditemukan bahwa tingkat kemiskinan mustahik penerima bantuan pinjaman modal program BAZNAS Microfinance Desa (BMD) Yogyakarta mengalami penurunan, sehingga tingkat kesejahteraan mustahik meningkat. Berdasarkan penghitungan CIBEST model sebelum adanya program BMD Yogyakarta diperoleh bahwa indeks kesejahteraan sebesar 0.29, indeks kemiskinan material sebesar 0.58, indeks kemiskinan spiritual sebesar 0, dan indeks kemiskinan absolut sebesar 0.11. Setelah adanya program BMD Yogyakarta masing-masing indeks tersebut mengalami perubahan, pertama indeks kesejahteraan mengalami peningkatan sebesar 18% menjadi 0.47. Indeks kemiskinan material mengalami penurunan sebesar 17% menjadi 0.41, pada indeks kemiskinan spiritual mengalami peningkatan sebesar 5% menjadi 0.05 dan terakhir pada indeks kemiskinan absolut mengalami penurunan sebesar 6% menjadi 0.05. Kata kunci: BAZNAS Microfinance Desa (BMD), Kesejahteraan, CIBEST Model.

Investigating Motivational Factors: Riba Avoidance, Religiosity, Reputation, Social Environment, and Sharia Bank Product Adoption Fauziah, Nurlaily; Amri, Muhtadin
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6744

Introduction: This study aims to examine and analyze the influence of the motivation to avoid riba, religiosity, reputation and social environment of Al-Islam Islamic Boarding School alumni Joresan Mlarak Ponorogo on the decision to use Islamic banking products. Research Methods: This study used a quantitative approach with data collection techniques using questionnaires to 97 respondents. The sampling technique used snowball sampling and data analysis techniques using multiple linear regression. Results: The results indicates that the motivation to avoid riba, religiosity, reputation and social environment have an effect on the decision to use Islamic bank products. Conclusion: This findings highlights the importance of Islamic Banking to considering the motivation to avoid riba, religiosity, reputation and social environment by individuals to make decisions regarding their banking choices.

The Impact of Environmental Management Accounting on Sustainable Business Outcomes: Quantitative Evidence from Multinational Corporations Rahmawati, Yunaita; Amri, Muhtadin
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i1.9646

Introduction: This research examines the impact of Environmental Management Accounting (EMA) on sustainable business outcomes in multinational companies. There is a knowledge gap regarding the specific influence of EMA on various sustainability performance indicators. Research Methods: This study uses quantitative methods by analysing data from 50 multinational companies listed on the stock exchange during the period 2018-2023. Results: The results show that the implementation of EMA has a positive and significant impact on energy efficiency and carbon emission reduction, but has no significant impact on green product innovation. Companies that integrate EMA into their operations show a 15% increase in energy efficiency and a 10% decrease in carbon emissions compared to companies that do not implement EMA. There is no strong evidence that EMA significantly drives green product innovation. Conclusion: These findings suggest that EMA can be an effective tool for multinational companies to improve sustainability performance through more efficient resource management and reduced environmental impacts.

Pendampingan Pemasaran Tahu Putih “Bu Sipon” sebagai Upaya Meningkatkan Penjualan Melalui Marketplace Rekom Indonesia Ulfa’ngin, Nadia; Amri, Muhtadin
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 1 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v2i1.1206

Digitalization marketing is a solution to expand market share in an effort to increase sales turnover. Marketplace is an option that makes it easier for business actors in the online promotion process via the internet. The existence of the covid-19 pandemic that limits mobilization so that the method of getting around is no longer effective, so there needs to be improvements in marketing strategies. Through the ABCD (Asset Based Community Development) method, there are several stages carried out, namely; inculturation, discovery, design, define and reflection. The strategy used to increase sales turnover by using digital media through the marketplace is the best choice to achieve business goals. In the Online Community Service Lecture from Home (KPM-DDR) students of IAIN Ponorogo provide assistance in the marketing process. The end result of this service is the dedication of Mrs. Sipon's white tofu home industry with the Indonesian Rekom markerplace.

Panel Data Regression Analysis of the Determinants of Educated Unemployment in East Java Mudawamah, Haniatul; Amri, Muhtadin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol8.i1/14470

The primary goal of this research is to determine the relationship between the educated unemployment rate in East Java Province and several variables, including the minimum wage from 2018 to 2022, the labor force, and the human development index. This study included 190 secondary data samples in total, all of which came from the Central Bureau of Statistics' official website. For this investigation, the fixed effects panel data model (FEM) works well. This research demonstrates that: (1) the labor force and the educated unemployment rate do not correlate, or only partially correlate; (2) the educated unemployment rate is negatively impacted by the human development index; (3) there is a significant correlation between the educated unemployment rate and the minimum wage; and (4) in East Java, the minimum wage, the human development index, the labor force, and educated unemployment have a substantial correlation.

PENGARUH PENETAPAN HARGA DAN KUALITAS BAHAN POKOK TERHADAP KEPUTUSAN PEMBELIAN TOKO KELONTONG KECAMATAN KEBONSARI Amri, Muhtadin; saputra, rifan nanda
J-ESA (Jurnal Ekonomi Syariah) Vol 6 No 1 (2023): Juni
Publisher : Program Studi Ekonomi Syariah IAI Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52266/jesa.v6i1.1342

Toko kelontong menjadi sebagian sumber mata pencaharian masyarakat Kecamatan Kebonsari Kabupaten Madiun. Berdasarkan observasi dan wawancara adanya ketidaksesuaian antara teori dengan kondisi nyata, penetapan harga di toko D cenderung murah akan tetapi pembelian cenderung rendah. Sebaliknya pada toko A, B, C, dan E yang memiliki harga standart sesuai harga pasar memiliki keputusan pembelian yang baik dan seimbang. Penelitian ini bertujuan untuk menguji dan menganalisis apakah penetapan harga dan kualitas bahan pokok berpengaruh terhadap keputusan pembelian pada toko kelontong Kecamatan Kebonsari. Teknik yang digunakan adalah metode kuantitatif. Pengambilan sampel dalam penelitian ini menggunakan probability sampling dengan teknik simple random sampling, pengambilan sampel anggota populasi dilakukan secara acak sehingga setiap anggota populasi mempunyai kesempatan yang sama untuk dijadikan sampel. Hasil penelitian menunjukkan bahwa secara parsial penetapan harga dan kualitas bahan pokok berpengaruh terhadap keputusan pembelian dengan nilai sig 0,002 < 0,05. Penetapan harga dan kualitas bahan pokok berpengaruh terhadap keputusan pembelian secara simultan dengan nilai sig 0,002 < 0,05. Nilai R2 menunjukkan bahwa pengaruh penetapan harga dan kualitas bahan pokok terhadap keputusan pembelian sebesar 23,6% dan sisanya 76,4% dipengaruhi oleh faktor lain selain penetapan harga dan kualitas bahan pokok yang tidak masuk dalam model regresi.

Analisis Strategi Persaingan Usaha Pada UD. Berkah Anugrah Dalam Meningkatkan Pendapatan Asror, Khozinatul; Amri, Muhtadin
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6908

Business competition is a common problem in the business world. By implementing various strategies to deal with competition so that it creates a significant impact on the business unit to face business competition in increasing revenue. The main objective of this research is to analyze the business competition strategy in dealing with the business competition implemented by UD. Berkah Anugrah, considering that the competition in a similar business is so tight in the surrounding environment. This type of research uses field research , in which data search and data collection is carried out by researchers who are directly present in the field. While this research uses a qualitative descriptive approach, which focuses on problem solving. This study uses interview and observation data collection techniques. Interviews and observations were conducted with UD owners, employees and consumers. Blessing of Anugrah Bangunsari Ponorogo. The results of this study indicate that UD. Blessing Anugrah Bangunsari Ponorogo has implemented a strategy in dealing with business competition that aims to win business competition so that it has a good impact on UD. Blessings of Grace. From this strategy implemented well by UD. Blessings of Anugrah, even though there are some obstacles, these obstacles can be overcome. So that with the implementation of the maximum strategy by UD. Thanks to Anugrah and its employees, UD. Berkah Anugrah obtains maximum results in the face of competition with its competitors.

Analisis Faktor yang Mempengaruhi Intensi Masyarakat Membayar Infak dan Sedekah melalui E-Wallet Atmaja, Anton; Amri, Muhtadin
Nidhomiya: Research Journal of Islamic Philanthropy and Disaster Vol. 1 No. 2 (2022): Islamic Philanthropy and Disaster
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/nidhomiya.v1i2.1343

Few people know that infaq and alms payments can be made through e-wallets. So, this study aims to examine and analyze the factors influencing people's intentions to pay infaq and alms through e-wallets. This research is expected to be a reference for the community regarding infaq and alms payments through e-wallets. It can assist infaq and alms managers in finding good strategies for increasing infaq and alms collection through e-wallets. This study uses quantitative methods, data collection techniques using questionnaires via Google form, and snowball sampling techniques. This study also uses SEM-PLS data analysis techniques with the help of Smart PLS 3.3.3 Software. The results of this study are that there is a positive and significant influence from personal, psychological, cultural, and social factors on people's intentions to pay infaq and alms through e-wallets. Thus, it can be concluded that personal, psychological, cultural, and social factors can determine people's intentions to pay infaq and alms through e-wallets. Saat ini masyarakat belum banyak yang mengetahui bahwa pembayaran infak dan sedekah bisa melalui e-wallet. Maka penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi intensi masyarakat dalam pembayaran infak dan sedekah melalui e-wallet. Penelitian ini diharapkan dapat menjadi rujukan untuk masyarakat terkait pembayaran infak dan sedekah melalui e-wallet, dan dapat membantu pengelola infak dan sedekah untuk menemukan strategi yang baik dalam meningkatkan penghimpunan infak dan sedekah melalui e-wallet. Penelitian ini menggunakan metode kuantitatif, teknik pengumpulan data menggunakan kuesioner melalui google form, serta teknik pengambilan sampel menggunakan snowball sampling. Penelitian ini juga menggunakan teknik analisis data SEM-PLS dengan bantuan software Smart PLS 3.3.3. Hasil dari penelitian ini ialah terdapat pengaruh positif dan signifikan dari faktor pribadi, psikologi, kebudayaan, dan sosial terhadap intensi masyarakat dalam pembayaran infak dan sedekah melalui e-wallet. Dengan demikian dapat ditarik kesimpulan bahwa faktor pribadi, psikologi, kebudayaan, dan sosial dapat menentukan intensi masyarakat untuk membayar infak dan sedekah melalui e-wallet.

Manajemen Zakat Produktif dengan Sistem Dana Bergulir di LAZNAS Nurul Hayat Madiun Sari, Hesti Tri Indah; Amri, Muhtadin
Nidhomiya: Research Journal of Islamic Philanthropy and Disaster Vol. 2 No. 1 (2023): Islamic Philanthropy and Disaster
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/nidhomiya.v2i1.2062

This study discusses the implementation of productive zakat that hopefully can improve the welfare of mustahik significantly so that the zakat funds do not stop at one mustahik only. This study aims to analyze the mechanism of productive zakat management with a circulated fund system at LAZNAS Nurul Hayat Madiun, the optimization of the circulated fund system for productive zakat at LAZNAS Nurul Hayat Madiun, and the supporting and inhibiting factors of productive zakat management with circulate fund system at LAZNAS Nurul Hayat Madiun. This research uses a qualitative research method with a descriptive approach. The type of study is field study research. There are three main points from the results of this study. First, productive zakat management with a circulated fund system to improve the welfare of mustahik has been going well. Classification of mustahik, funding, outreach and surveys, coordination, assistance, and supervision of mustahik are all going according to the plans. Second, the optimization of the circulated fund system is going well through the systematization of funds which is carried out in stages, and a program monitoring system which is executed once a month. Third, the supporting factor is the good synergy between parties, while the inhibiting factors are the less optimal role of authorized staff, the planning of fund allocations that need to be evaluated and reconsidered, the lack of direction from the institution's leaders regarding entrepreneurship and the recording of financial reports. Studi ini membahas mengenai implementasi zakat produktif yang diharapkan mampu meningkatkan kesejahteraan mustahik secara signifikan sehingga dana zakat produktif yang ada tidak hanya berhenti pada satu mustahik saja. Tujuan penelitian ini adalah untuk menganalisis mekanisme pengelolaan zakat produktif dengan sistem dana bergulir di LAZNAS Nurul Hayat Madiun, optimalisasi sistem dana bergulir pada zakat produktif di LAZNAS Nurul Hayat Madiun, dan faktor pendukung serta penghambat pengelolaan zakat produktif dengan sistem dana bergulir di LAZNAS Nurul Hayat Madiun. Penelitian ini menggunakan metode penelitian kualitatif dan bersifat deskriptif dengan jenis penelitian studi lapangan. Terdapat tiga hal utama dari hasil penelitian ini. Pertama, manajemen zakat produktif dengan sistem dana bergulir untuk meningkatkan kesejahteraan mustahik telah berjalan baik. Penggolongan mustahik, dana, sosialisas dan survey, koordinasi, pemberian bantuan, dan pengawasan mustahik seluruhnya berjalan sesuai dengan perencanaan. Kedua, optimalisasi sistem dana bergulir berjalan dengan baik melalui sistematisasi dana yang dilakukan secara bertahap dan sistem pengawasan program yang dilakukan sebulan sekali. Ketiga, faktor yang mendukung adalah adanya sinergi antarpihak yang baik, sedangkan faktor-faktor yang menghambat adalah peran staf berwenang yang kurang maksimal, perencaan alokasi dana yang perlu dievaluasi dan dipertimbangkan kembali, kurangnya arahan dari pihak lembaga mengenai kewirausahaan dan pencatatan laporan keuangan.

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