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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Management of Zakat and Waqf Journal (MAZAWA)) Economic Reviews Journal
Rizky Hariyadi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pembangunan Manusia melalui Optimalisasi Lembaga Pengelolaan Zakat Setiawan, Adi; Trisno Wardy Putra; Rizky Hariyadi
Management of Zakat and Waqf Journal (MAZAWA) Vol. 1 No. 2 (2020): Maret 2020
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2020.1.2.79-91

Abstract

This study aims to reveal a conceptual strategy regarding the existence of zakat institutions as Islamic philanthropic institutions. The focus of this research concerns zakat and community development. This study intends to determine the role of zakat in enhancing development and strategies for zakat in overcoming community problems, especially economic welfare problems that have not been resolved. This research uses library research method, which examines various literatures or references related to zakat and community development by linking with existing theories and research as a form of accuracy of library research. The results of the discussion indicate that zakat is closely related to community development. The zakat strategy in overcoming community problems, namely: 1) increasing the number of property owners and changing the condition of most poor and poor people to become well-off people, or it can also be termed an economic migration from mustahiq to muzakki, 2) eliminating the nature of begging (chirity) ), 3) eliminating envy and enmity between Muslims, 4) coping with disasters, 5) repeating celibacy, 6) helping refugees.
Analisis Pengukuran Kinerja Anggaran pada Dinas PUPR Kota Bengkulu Ditinjau dari Perspektif Ekonomi Islam Lisa Setia Nengsih; Eka Sriwahyuni; Rizky Hariyadi
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.855

Abstract

This study aims to determine the measurement of budget performance at the PUPR office of Bengkulu City reviewed from the aspect of Islamic economics. This study uses a combination method (mixed methods) / combination of quantitative-qualitative. The study was conducted at the PUPR Office of Bengkulu City, Jl. Soeprapto Dalam Simpang 4 Betungan, Bengkulu City. Data collection techniques used were observation, questionnaires, interviews and documentation. Finally, it was analyzed using the Value Of Money method and interview method. The results show that 1) Budget performance at the PUPR Office of Bengkulu City shows very positive achievements. The management of the 2023 budget for the implementation of road improvements has been carried out with the principles of economy, efficiency, and effectiveness, where the budget realization of 98.43% reflects the use of funds that are economical and on target. In addition, the level of effectiveness reaching 98.38% proves that the development program is able to meet the physical performance targets that have been set, thus providing real benefits for the welfare of the community. This achievement shows that the PUPR Office of Bengkulu City has managed the budget professionally with optimal results, in line with the principle of Value for Money. 2) Then from the perspective of Islamic Economics, the budget performance at the PUPR Office of Bengkulu City shows strong conformity with the principles of transparent, fair, and trustworthy financial management. Economical budget management, without waste (israf) or squandering (tabdzir), reflects the application of Islamic values ​​in ensuring that each fund is used proportionally and according to real needs.
Transparansi dan Efisiensi Laporan Keuangan Perusahaan Ritel dalam Perspektif Akuntabilitas Keuangan Syariah(Studi pada PT Indomarco Prismatama Bengkulu) Surya Mauladna; Yosy Arisandy; Rizky Hariyadi
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i5.28233

Abstract

This study aims to analyze the extent to which the financial reporting practices implemented by PT Indomarco Prismatama Bengkulu align with the principles of transparency and efficiency from the perspective of Sharia financial accountability. This research employs a descriptive qualitative method using interviews, observation, and documentation techniques. The findings indicate that the company applies a financial reporting system based on general (Pernyataan Standar Akuntansi Keuangan) PSAK standards supported by an Enterprise Resource Planning (ERP) system, which enhances efficiency, although information disclosure remains limited. Efficiency efforts are evident in operational cost control, asset maintenance, and routine internal and external audits. Although PT Indomarco Prismatama Bengkulu is a conventional company and does not explicitly adopt Sharia reporting standards, several accountability principles applied by the company reflect alignment with Islamic financial accountability values
Co-Authors Eka Sriwahyuni Laras Sitoayu Lisa Setia Nengsih Surya Mauladna Trisno Wardy Putra Yosy Arisandy