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All Journal Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Al-Ahwal: Jurnal Hukum Keluarga Islam Ziswaf : Jurnal Zakat dan Wakaf ILTIZAM Journal of Sharia Economic Research Islaminomics: Journal of Islamic Economics, Business and Finance Jurnal el-Qanuniy: Jurnal Ilmu-Ilmu Kesyariahan dan Pranata Sosial Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Al-Manhaj: Journal of Indonesian Islamic Family Law JURNAL KEISLAMAN TERATEKS El-Qist : Journal of Islamic Economics and Business (JIEB) Management of Zakat and Waqf Journal (MAZAWA)) AL-FALAH : Journal of Islamic Economics Filantropi: Jurnal Manajemen Zakat dan Wakaf I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf ZAWA:Management of Zakat and Waqf Journal Al-Muhasib: Journal of Islamic Accounting and Finance Madania: Jurnal Kajian Keislaman Politik Indonesia: Indonesian Political Science Review
Dikuraisyin, Basar
Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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Balanced Scorecard Analysis of Amil Kompetensi Competence as a Model Rule for the Development of Zakat Institutions Resources (Study at LAZ Rumah Zakat Surabaya, East Java) Dikuraisyin, Basar
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 11 No. 2 (2021): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2021.11.2.164-181

Abstract

Abstrack: This study seeks to analyze the competence of amil zakat institutions based on performance and accountability. This analysis is essential considering that amil is a determinant of the productivity and success of zakat management. Meanwhile, the reality of the performance of amil in Indonesia still presents a worrying performance. The principles of accountability and competence as regulated in the law are not yet detailed. The impact on the irregularity of the concept of zakat management institutions so far, therefore, this study answers how to analyze the Balanced Scorecard approach to the competence and accountability of amil in zakat institutions. This study was approached qualitatively analytically, and the primary source was obtained from the amil work system with Balanced Scorecard analysis as the embodiment of the evaluation approach. Data was obtained through documentation, interviews with standardized, systematic guidelines. After conducting the research, significant findings were found: first, the performance of amil at LAZ Rumah Zakat adheres to the principle of proportional balance. It is autonomous based on both the work aspect of amil and mustahik and muzakki. Second, the results of the balanced scorecard analysis on the competence of amil zakat in LAZ Rumah Zakat resulted in the following findings: 1) from a financial perspective, LAZ Rumah Zakat is said to be effective because there are indications of an increase every year both in the aspect of raising funds, the number of muzakki and reducing mustahik. 2) customer perspective (mustahik-muzakki), mustahik are satisfied with the protection and assistance from LAZ Rumah Zakat. 3) internal business perspective, namely the planning made by LAZ Rumah Zakat following the reality in the field. 4) the perspective of needs and learning, the amil performance of each division works optimally and helps each other. Keywords: Balanced Scorecard, amil competence, zakat institution   Abstrak: Penelitian ini berupaya untuk menganalisis kompetensi amil lembaga zakat berdasar pada kinerja dan akuntabilitas. Analisis ini penting dilakukan mengingat amil merupakan penentu produktifitas dan keberhasilan pengelolaan zakat. Sementara realitas kinerja amil di Indonesia, masih menyuguhkan kinerja mengkhawatirkan. Prinsip akuntabilitas dan kompetensi yang diatur dalam undang-undang, masih belum rinci. Berdampak pada ketidak-teraturan konsep kelembagaan pengelola zakat selama ini. Oleh karena itu, penelitian ini menjawab bagaimana analisis pendekatan Balanced Scorecard terhadap kompetensi dan akuntabilitas amil di lembaga zakat. Penelitian ini didekati secara kualitatif analitis, sumber primer didapat dari system kerja amil dengan analisis Balanced Scorecard sebagai pengejewantahan pendekatan evaluasi. Data diperoleh melalui dokumentasi, interview dengan standart pedoman yang sistematis. Setelah dilakukan penelitian, ditemukan temuan penting, yaitu: pertama, kinerja amil di LAZ Rumah Zakat menganut prinsip keseimbangan proporsional (proportional balance) dan berbasis kewilayahan (autonomy based) baik pada aspek kerja amil maupun pada mustahik dan muzakki. Kedua, hasil analisis balance scorescard terhadap kompetensi amil zakat di LAZ Rumah Zakat menghasilkan temuan: 1) perspektif keuangan, LAZ Rumah Zakat dikatakan efektif karena ada indikasi peningkatan setiap tahunnya baik pada aspek penghimpunan dana, jumlah muzakki dan pengurangan mustahik. 2) perspektif pelanggan (mustahik-muzakki), mustahik puas dengan pengayoman dan bantuan dari LAZ Rumah Zakat. 3) perspektif bisnis internal, yakni perencanaan yang dibuat oleh LAZ Rumah Zakat sesuai dengan kenyataaan di lapangan. 4) perspektif kebutuhan dan pembelajaran, kinerja amil setiap devisi bekerja dengan maksimal dan saling membantu. Kata Kunci: Balanced Scorecard, kompetensi amil, lembaga zakat
Reconstructing Zakat Management Through Political Culture: Insights from Madura Dikuraisyin, Basar; Najah, Ahmadun
Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam Vol 7, No 2 (2024): Vol. 7, No. 2, April 2024
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jua.v7i2.33734

Abstract

The gap between the potential of zakat funds and the reality of zakat collection is caused by the lack of trust and awareness among the community. This research aims to provide a solution through cultural reconstruction in zakat execution. This reconstruction is called cultural politicization, which combines social theory and legal institutions. Furthermore, this reconstruction generates an ideal organizational relationship proposal for zakat management institutions and reduces social non-compliance. By conducting in-depth interviews with zakat institutions (BAZNAS and LAZIZNU) in Sumenep Regency, Madura, using a qualitative-phenomenological approach, this research is based on legal sociology focusing on zakat culture and institutional relations. This research yields findings, namely the cultural construction in zakat law implementation consists of three aspects; 1) authority construction, where zakat collectors ranging from BAZNAS, LAZ to individual collectors (kiai, ulama, ustad) compromise the roles, with kiai and ulama as zakat collectors and BAZNAS as partners. 2) personal community construction, making the community as the subject of empowerment for productive fund programs and supportive stakeholders. 3) literacy-stigmatization construction, where the community is made as members of partner organizations of zakat collectors. Another finding is that the development of zakat management organization (OPZ) relations involves making BAZNAS, LAZ, and individual collectors as business partners who cooperate. This study also implies that BAZNAS acts as a regulator and formulator of productive zakat programs, while LAZ and individual collectors act as operators who carry out zakat management functions from collection to distribution and implement productive zakat utilization programs.
SOCIETY AND GOVERNMENT POLICY IN THE ERA OF UMAR IBN KHATTAB AND ITS CONTEXTUALISATION IN INDONESIA FROM THE PERSPECTIVE OF ISLAMIC GOVERNANCE AND MAX WABER'S CHARISMATIC THEORY OF LEADERSHIP Wahab, Mas Adah; Basar Dikuraisyin
Politik Indonesia: Indonesian Political Science Review Vol. 9 No. 3 (2024): General Issues
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpi.v9i3.5940

Abstract

Umar Ibn al-Khattab was the second caliph in Islamic history after succeeding the caliph Abu Bakar al-Siddiq.   He was one of the Prophet's companions who had strong morals, was energetic, fair, and wise, had a firm and complex character, and had managerial and administrative skills.  Umar as caliph, only ruled for approximately ten years, but in that short period of time, many successes and advances were experienced by the Islamic community, especially in the economic field. So it is common in the history of the Islamic world that Umar's reign was a golden age in Islamic history. The success of Umar's leadership, especially in reforming and developing the economic system of the community and prospering their lives, was due to his scientific ability, ijtihad, and an established managerial system in managing the country's foreign exchange. Proper utilization and distribution, as well as strict supervision and discipline.  This can be understood from various political, social and educational economic legal policies. The purpose of the research is to find the concept of auditor independence from the perspective of Umar bin Khattab. This research is qualitative research, using the biographical type tarikh method with the figure Umar bin Khattab. Through tarikh, the author wishes to understand his life. The policies he took were based on the principles of Islamic governance even though they were different from the previous era.
Strategic Management of Waqf Assets Using the Community-Based Management (CBM) Method in the Waqf Institution of Malang Dikuraisyin, Basar; Saoki, Saoki; Syihabuddin, Atok
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 2 (2024): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i2.2771

Abstract

This research aims to map the waqf asset management strategy at al-Khaibar waqf institution in Malang City. After mapping, it is analysed using the community-based management method. The selection of this method is based on the strategy pattern used by the institution by maximising the community, both managers, markets and partners. We know that until 2024 waqf assets are 2,171,041,349.74 M2 and only 23% are managed. Of the 23%, 71% are mosques, schools and cemeteries, waqf assets have not been able to be managed productively. Therefore, this research seeks to offer a solution to waqf asset management strategies in Malang City. This research is qualitative-descriptive. Data sources were obtained from interviews, and documentation to al-Khaibar waqf institution and BWI Malang City. The research findings show that: the steps of waqf asset development strategy management: 1) finding problems and problem identification; 2) Problem analysis is comprehensive ranging from material content, significance and risk; 3) action planning (class action) with three patterns; programme, risk and risk mitigation; 4) implementation of the term, which consists of short, medium and long term; 5) implementation of programmes at all levels; 6) evaluation is informal and formal. Second, the impacts are: 1) availability of business capital along with business facilities; 2) provision of business goods with qard al-hasan bi al-bay' contract; 3) productive work partners, making all MSMEs as business partners either as distributors, marketing, suppliers or volunteers.
Rekognisi Pemberdayaan Ekonomi Masyarakat Berbasis Zakat Community Development di Lembaga Amil Zakat Al-Azhar Surabaya Dikuraisyin, Basar; Dewi, Firda Adilah
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i2.69

Abstract

We cannot underestimate the potential of ZISWAF funds (Zakat, Infaq, Alms, and Waqf) among Muslims in Indonesia. In the last 10 years, almost all of the emergence of ZISWAF management and channeling agencies in Indonesia have transformed itself into a new business competition. Many factors cause or underlie the emergence of ZISWAF management institutions which are quite complex. Besides the significant economic growth and the religious awareness of the Muslim middle class and above, the management of ZISWAF funds in Indonesia is still classified as traditional. The purpose of writing this journal is to find out about how zakat managers utilize the existing ZISWAF funds for people who need them and of course, they are right on target. So that later there will be many people or muzakki who believe that the funds they have provided are well managed by the zakat management institution. In addition, another goal is for the community to feel the impact of this empowerment so that the community can be more effective, for example with this empowerment program, where initially the community could not develop the skills they had with the assistance and training from this program, the community would later more able to generate their income. That way the unemployment rate and poverty in the community will be slightly reduced.
Prevention of the Trend of Rational Choices Among Millennials in Early Marriage in Yogyakarta Sumarkan, Sumarkan; Syihabuddin, Atok; Dikuraisyin, Basar; bin Abd. Ghani, Amirul Haqeem
Al-Manhaj: Journal of Indonesian Islamic Family Law Vol. 7 No. 1 (2025)
Publisher : Fakultas Syariah IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/al-manhaj.v7i1.22057

Abstract

This research reveals a new trend in the phenomenon of early marriageamong the millennial generation. The motives for early marriage haveundergone a transformative change, no longer driven by tradition, parentalintervention, cultural norms, or religious figures, but rather influenced byknowledge and personal choice as a result of digital applications. The studyalso describes the preventive measures taken by judicial institutions toprevent early marriage. This research is qualitative in nature, with primarydata obtained through interviews and document studies, includinginterviews with a sample of millennials and two judges from the YogyakartaReligious Court.. Key findings of this study are, first, the transformation ofearly marriage trends in Yogyakarta City stems from changes in social andlegal norms shaped by digital figures, trends, and framing. Thetransformation in millennials' thinking when making decisions about earlymarriage is due to compliance with norms and the most rational choice. Theydecided to marry early because it provided economic security amid economichardship. Second, judicial prevention is carried out through the issuance ofStandard Operating Procedures (SOPs) in courts for the legislation of earlymarriage applications through the SIDIKA application, as it aims to protectpersonal, social, and economic interests, which are part of the public interest(maslahah mulghah) aligned with the dimensions of maqasid shariah.
Co-Authors Abdul Hakim Achmad Fajruddin Fatwa Ahmadun Najah Ana Toni Roby Candra Yudha Anggraini, Cindy Dea Asegaf, M Maulana Atok Syihabuddin bin Abd. Ghani, Amirul Haqeem Dewi, Firda Adilah Dimas Achmada Zakki, Hamida Wahyuni Hafild, Azka Nafilah, Ifa Mutitul Choiroh Erinda Kusuma Dayanti Faby Toriqirrama Firda Adilah Dewi Ghosyi Harfiah Ningrum Handayani, Dika Julianinggar Lusiana Isnaini Kusumaningtyas, Esa Ayu MASADAH Masrufa, Nur Muhammad Asrori Ma’sum najah , Ahmadun Salsabila, Andini Alfaiza saoki saoki, saoki Setyo, Wahyu Sumarkan Sumarkan, Sumarkan Wahab, Mas Adah Wardani, Dini Dwi Kusuma