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Analisis Akuntabilitas Dan Transparansi Dalam Pengelolaan Zakat Infaq Dan Dana Sedekah Dompet Dhuafa Waspada Medan Zahara, Annisa; Nurwani, Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4365

This study aims to determine accountability and transparency in the management of Zakat and Alms Infaq funds at the Amil Zakat Institution, Dompet Dhuafa Waspada Medan. This type of research is qualitative, with a descriptive approach, data sources obtained through interviews, documentation, literature studies, and observation. This type of data analysis uses descriptive analysis, starting with data reduction, data presentation, then draws conclusions. The results of the study show that accountability for the management of ZIS Funds in Dompet Dhuafa is very good with a planned collection system and continued with programmed programs. The collected ZIS funds are channeled and utilized in the fields of education, religion, social justice and humanity, as well as economic empowerment with fair and equitable distribution. Whereas in terms of Transparency, Dompet Dhuafa Alert has been maximized and has met transparency indicators. Because Dompet Dhuafa has reported a consolidated report, a report on program beneficiaries that has been distributedDompet Dhuafa is transparent in terms of easy access, DDW provides easy access for the community, DDW has published every activity carried out, the number of beneficiaries every month, even every year on the official website and also Dompet Dhuafa Waspada social media. And in terms of publishing financial reports, Dompet Dhuafa Waspada Medan does not publish its financial reports on websites or social media, because the financial reports that have been managed by each Dompet Dhuafa branch office have been consolidated into the central Dompet Dhuafa, and have been published on the central web, even for the last year's financial report, namely 2022, the audit results have come out with an unqualified opinion, therefore it can be said that Dompet Dhuafa Waspada Medan Branch has been transparent in managing Zakat, Infak and Alms funds.

Perlindungan Hukum Bagi Petani Terdaftar Penerima KUR Pada Kasus KUR TANI Fiktif Di Kabupaten Lombok Timur Zahara, Annisa; Wardani, Nizia Kusuma
Commerce Law Vol. 4 No. 1 (2024): Commerce Law
Publisher : Bagian Hukum Bisnis Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/commercelaw.v4i1.4227

The distributor of Farmer's People's Business Credit (KUR TANI). Thisresearch uses a type of normative research with a statutory approach method(Statute Approach), conceptual approach (Conceptual Approach), and caseapproach method (Case Approach) to describe the problem. Based on the resultsof the research and discussion, it was concluded that the forms of legal protectionfor registered farmers who receive KUR are divided into 2 (two), namelypreventive legal protection and repressive legal protection, and the provision ofsanctions or legal responsibility can be in the form of administrative sanctions,civil sanctions, and criminal sanctions. The procedure that farmers can carry outif their data is misused is to resolve disputes through litigation.Keywords: Credit; Fictitious; Legal protection

Kredibilitas Bhlmann Semiparametrik dengan Klaim Berdistribusi Poisson Maulidi, Ikhsan; Iskandar, Taufiq; Zahara, Annisa; Saputra, T Murdani
Transcendent Journal of Mathematics and Applications Vol 2, No 2 (2023)
Publisher : Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/tjoma.v2i2.34726

One method for calculating premiums based on the policyholder's risk characteristics is to employ the theory of credibility, particularly the semiparametric Bhlmann model. The aim of this research is to estimate the parameters of the Bhlmann credibility model using a semiparametric approach for claim frequencies that follow a Poisson distribution. Additionally, this study compares the semiparametric model, the parametric model, and the nonparametric model for the Bhlmann model. The assumptions made in this study concern claim frequencies following a Poisson distribution. The research results reveal that the semiparametric Bhlmann credibility premium for a Poisson distribution is 0.117992. Furthermore, the comparison between parametric and semiparametric approaches shows that premiums estimated using the semiparametric approach are lower than those estimated using the parametric approach. The difference is approximately 0.0085% for the Negative Binomial distribution and 0.00085% for the two Poisson distributions. However, there is no significant difference in premium values between the semiparametric and nonparametric approaches.

TINJAUAN YURIDIS JUSTICE COLLABORATOR DALAM TINDAK PIDANA KORUPSI Zahara, Annisa; Asmara, Romi; Husni
Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Vol. 8 No. 2 (2025): (April)
Publisher : Fakultas Hukum Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jimfh.v8i2.20850

Pemberantasan korupsi di Indonesia masih menghadapi berbagai tantangan, meskipun telah diterapkan instrumen hukum seperti Undang-Undang Nomor 20 Tahun 2001 tentang Pemberantasan Tindak Pidana Korupsi dan Surat Edaran Mahkamah Agung Nomor 4 Tahun 2011 tentang Justice Collaborator. Penelitian ini bertujuan untuk menganalisis kendala hukum dalam perlindungan Justice Collaborator serta efektivitas peran mereka dalam proses penegakan hukum. Metode yang digunakan adalah penelitian yuridis normatif dengan pendekatan peraturan perundang-undangan yaitu Undang-Undang Nomor 20 Tahun 2001 tentang Pemberantasan Tindak Pidana Korupsi dan Surat Edaran Mahkamah Agung Nomor 4 Tahun 2011 tentang Justice Collaborator. Hasil penelitian menunjukkan bahwa perlindungan terhadap Justice Collaborator masih belum optimal, terutama terkait jaminan keamanan dan kepastian hukum, yang menghambat keberanian individu untuk bekerja sama dengan aparat penegak hukum. Kesimpulannya, meskipun peran Justice Collaborator sangat penting dalam mengungkap kasus korupsi besar, pelaksanaan perlindungan hukum masih perlu diperkuat. Oleh karena itu, disarankan agar pemerintah memperbaiki mekanisme perlindungan hukum melalui regulasi yang lebih tegas serta meningkatkan koordinasi antar lembaga penegak hukum untuk memastikan keselamatan Justice Collaborator.

Perlindungan Hukum Bagi Petani Terdaftar Penerima KUR Pada Kasus KUR TANI Fiktif Di Kabupaten Lombok Timur Zahara, Annisa; Wardani, Nizia Kusuma
Commerce Law Vol. 4 No. 1 (2024): Commerce Law
Publisher : Departement Business Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/commercelaw.v4i1.4227

The distributor of Farmer's People's Business Credit (KUR TANI). Thisresearch uses a type of normative research with a statutory approach method(Statute Approach), conceptual approach (Conceptual Approach), and caseapproach method (Case Approach) to describe the problem. Based on the resultsof the research and discussion, it was concluded that the forms of legal protectionfor registered farmers who receive KUR are divided into 2 (two), namelypreventive legal protection and repressive legal protection, and the provision ofsanctions or legal responsibility can be in the form of administrative sanctions,civil sanctions, and criminal sanctions. The procedure that farmers can carry outif their data is misused is to resolve disputes through litigation.Keywords: Credit; Fictitious; Legal protection

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