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All Journal El Dinar Jurnal Riset Akuntansi Politala
Fajriyah, Anisa Nuril
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Economics, Econometrics & Finance Other

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ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DI LAZIS JATENG CABANG SOLO LUTFIANA, LINA; Putri, Ihwani Mukharomatul; Fajriyah, Anisa Nuril
Jurnal Riset Akuntansi Politala Vol 3 No 1 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.175 KB) | DOI: 10.34128/jra politala.v3i1.47

Abstract

This study aims to find out the Accounting Information System at the Amil Zakat Infak and Sedekah Institute, Central Java, Solo branch. With a qualitative approach, the researcher conducted an analysis of data and information obtained from interviews and observations. The object of this study is the Accounting Information System at the Solo branch LAZIS Central Java. The results showed that the Accounting Information System at the Solo branch Lazis Central Java was processed by using the Silazisku system. With Silazisku system allows the finance department to do its work more easily. By inputting data and information in the Silazisku system the processing will be automatically carried out by the system and produce output in the form of a report that presents financial data and information. Thus the finance department does not need to do data processing by doing calculations one by one manually to make a report that presents financial data and information. This shows that the Silazisku system can improve work efficiency.
ZAKAH OF AGRICULTURE: FACTORS INFLUENCING FARMERS’ BEHAVIORAL INTENTION TO PAY Fajriyah, Anisa Nuril; Rahmayati, Anim
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i2.21425

Abstract

Islam presents zakah in two types: zakah nafs (soul) and zakah maal (wealth). There are many studies for zakah maal; one is zakah of agriculture. Sidoharjo is the district in Sragen that had 9.093 hectares for harvesting area in 2019 and produced 58.802 tons of fresh rice grains in the same year. This study aims to determine the factors that influence the behavioral intention of farmers to pay zakah for agriculture in the district of Sidoharjo. This quantitative research uses 100 respondents who fit the criteria as a sample. Data were collected through the questionnaires distributed directly to farmers, and the analysis method used multiple linear regression analysis. The results showed that subjective norms affect the behavioral intention of farmers to pay zakah for agriculture. Meanwhile, attitudes and understanding have yet to be shown to influence the behavioral intention of farmers to pay zakah for agriculture. This research implies that subjective norms have influenced farmers to pay zakah agriculture. Considering that humans are social beings, this factor can provide a positive signal to increase the application of zakah agriculture for the welfare of others. Future research can perform other variables to find the entire model to increase the power of zakah in the agricultural sector. Educating the farmer and establishing the community to assist the farmer in paying zakah can be the practical implication of this research.
Co-Authors Lina Lutfiana Putri, Ihwani Mukharomatul Rahmayati, Anim