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The Effect of Competence and Accountability on the Performance of Government Auditors Amsari, Syahrul; Husna, Asmaul
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i2.862

The purpose of this study was to utilize the research site of the South Tapanuri Regency Regional Regulatory Authority by taking a sample of 65 auditors and P2UPDs based on the work of the South Tapanuri Regency Regional Government/Municipality to assess APIP performance. is to analyze the capacity and accountability of Data for this study were obtained from the results of questionnaire responses. The survey data were then analyzed using the Partial Least Squares (PLS) analysis technique using the SmartPLS version 3.0 program for Windows. Based on the analytical results of this study, APIP's performance was influenced simultaneously by APIP's ability and responsibility variables. Analysis results show that 64% of APIP's performance is influenced by APIP's competence and accountability.

Analisis Kinerja Pengelola dan Pengawasan Keuangan dalam Mensejahterakan Pengajar di Sekolah Santi Witya School Thailand Simanjuntak, Wahyuni Br; Amsari, Syahrul
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23377

Penelitian ini bertujuan untuk mengetahui Analisis Kinerja Pengelola Dan Pengawasan Keuangan Dalam Mensejahterakan Pengajar Di Sekolah Santi Witya Serong School Thailand. Kinerja pengelola dan pengawasan keuangan pada Sekolah Santi Witya Serong School Thailand berdasarkan hasil penelitian disimpulkan Efektivitas Pengelolaan keuangan/manajemen keuangan dan pengawasan pada Sekolah Santi Witya Serong School Thailand sudah terlaksana dengan baik, konstribusi dari pihak pendidikan dan komunitas memiliki pengaruh positif dalam mensejahterakan pengajar yang ada di Sekolah Santi Witya Serong School Thailand. Melakukan pengawasan secara rutin dapat mendorong efektivitas dan kehati-hatian dalam penggunaan dana serta dapat mencegah penyelewengan keuangan. Evaluasi dan pertanggungjawaban dalam pengelolaan keuangan menjadi dasar untuk perencanaan masa depan.

Analisis Faktor-Faktor Penyebab Keengganan Masyarakat Membayar Zakat Melalui Instansi Baznas/Laz/Lazismu di Kab. Labuhan Batu Utara (Studi Kasus : Masyarakat Kec. Kualuh Hulu). Febri Franstio, Sandy; Amsari, syahrul
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4897

Penelitian ini bertujuan untuk memahami sistem pengumpulan zakat oleh instansi BAZNAS/LAZ/LAZISMU, dengan subjek penelitian adalah muzakki di Kabupaten Labuhan Batu Utara, khususnya di Kecamatan Kualuh Hulu. Objek penelitian adalah faktor-faktor yang menyebabkan keengganan masyarakat menyalurkan zakatnya melalui instansi BAZNAS/LAZ/LAZISMU Kabupaten Labuhan Batu Utara. Populasi dalam penelitian ini berjumlah 324.158 orang Islam yang ada di Kabupaten Labuhan Batu Utara. Pengambilan subjek penelitian berjumlah 65 orang responden.Pengumpulan data dilakukan melalui wawancara dan analisis deskriptif kualitatif. Sistem pengumpulan zakat oleh instansi tersebut terdiri dari dua macam, yaitu sistem jemput dan langsung ke instansi atau melalui rekening. Faktor penyebab keengganan masyarakat untuk menyalurkan zakatnya langsung ke instansi BAZNAS/LAZ/LAZISMU melibatkan faktor religiusitas, kepercayaan, dan ketidaktahuan warga mengenai BAZNAS/LAZ/LAZISMU. Untuk mengatasi keengganan muzakki dan menarik minat mereka dalam menyalurkan zakat, instansi terkait mengimplementasikan kebijakan, yaitu dengan menyadarkan umat Islam melalui sosialisasi dakwah seperti ceramah agama, audiensi, seminar, pelatihan, dan pembekalan. Dengan demikian, penelitian ini memberikan gambaran tentang sistem pengumpulan zakat, faktor keengganan masyarakat, dan upaya instansi dalam mengatasi masalah tersebut.

Kelangkaan dalam Ekonomi Makro Islam: Analisis Dampak Keterbatasan Sumber Daya Terhadap Pertumbuhan Ekonomi Amsari, Syahrul; Sahla, Hilmiatus; Abd Majid, M. Shabri; Afandi, Ahmad
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 24, No 2 (2024)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v24i2.15922

This study aims to determine the impact of few resources on economic growth from an Islamic macroeconomic standpoint. A descriptive method was employed in this investigation. Documentation studies or written documents including data gathered from books, journals, the Central Bureau of Statistics' official website, and other publications were used as data gathering methods. The study's findings clarify that Islamic macroeconomics places a strong emphasis on socioeconomic justice, human brotherhood, and moral principles. To ensure everyone's well-being, it depends on markets, families, communities, value role play, and the government. Lack of material resources is not the root cause of economic issues. Since Allah SWT has made human needs available, the primary economic issue is not the availability of natural resources but rather human activity, which leads to scarcity. Naturally, limited resources, if controlled and used for a sustainable economy, will not slow down economic growth if everyone works hard, restricts demands, and can effectively manage the community's economy.

The Influence of Information Technology and Accountability on Muzakki's Trust in Distributing Zakat Ali, Roby; Amsari, Syahrul
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 1: Januari 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i1.29606

This study aims to determine the influence of Information Technology and Accountability on Muzakki's Trust in Distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City.This study uses a quantitative method with multiple linear regression analysis methods. using SPSS 25 software. The population in the study is muzzaki at LAZNAS Djalaluddin Pane Foundation (DPF) Medan City. The data collection technique using primary data was obtained through the distribution of questionnaires to 383 respondents. Meanwhile, secondary data is taken through journals, books, or previous research related to this research.The results of the study show that information technology (X1) and accountability (X2) have a positive and significant influence on the Trust (Y) of Muzakki in Distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City. The results of the Information Technology (X1) and accountability (X2) tests on trust showed a significant value of 0.000 greater than 0.05. Which means that when information technology and accountability increase, it will increase the muzakki's trust in distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City will increase. On the other hand, if information technology and accountability decline, the muzaki's trust in distributing Zakat at the Laznas Djalaluddin Pane Foundation (DPF) Medan City will decrease.

Digital Marketing Transformation in Increasing Fundraising at Islamic Philanthropic Institutions Afandi, Ahmad; Amalia, Alfi; Amsari, Syahrul
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.549

The use of digital marketing in Islamic philanthropic institutions, especially for the collection of Zakat, Infaq, and Shodaqoh (ZIS) funds, is a strategic innovation that increases the effectiveness of fundraising. This study using qualitative descriptive methods, data were obtained through observation, interviews, and digital media analysis. The Organisation utilizes various digital platforms such as websites, social media (Instagram, Facebook), and QR codes as the main tools for fundraising. The strategies implemented include the use of storytelling, educational content, and transparent financial reporting, which have been proven to significantly increase community involvement. The results of the study showed an increase in the number of donors by up to 40% and a change in donation behaviour, with more people choosing to donate online and regularly. However, challenges remain, such as limited digital marketing expertise, limited budget, and public scepticism towards the transparency of zakat funds. From an Islamic economic perspective, strategy is in line with sharia principles such as transparency, justice, and welfare. The study recommends increasing digital capacity, collaborating with Muslim influencers, and strengthening public trust through strong narratives and open reporting. A sustainable and sharia-compliant digital strategy can increase fundraising and wider social impact in society.

PELATIHAN PENGEMBANGAN MANAJEMEN SDM SEBAGAI UPAYA MENINGKATKAN PENGHIMPUNAN ZIS DI LAZISMU BINJAI Amsari, Syahrul; Rahmayati, Rahmayati; Amalia, Alfi
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 3 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i3.30198

Abstrak: Penguatan kapasitas sumber daya manusia (SDM) pada lembaga amil zakat menjadi hal penting dalam upaya peningkatan penghimpunan Zakat, Infak, dan Shodaqoh (ZIS) yang berkontribusi terhadap pemberdayaan ekonomi umat. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan softskill dan hardskill pengelola Lazismu Kota Binjai, khususnya dalam bidang manajemen SDM dan strategi fundraising. Metode pelaksanaan kegiatan mencakup ceramah, diskusi interaktif, workshop, dan simulasi peran. Kegiatan ini melibatkan 30 peserta yang terdiri dari amil, pengurus, dan relawan Lazismu Kota Binjai. Evaluasi kegiatan dilakukan melalui angket pre-test dan post-test yang disebarkan kepada seluruh peserta. Hasil evaluasi menunjukkan peningkatan pemahaman peserta sebesar 85% dalam aspek manajerial fundraising dan 80% dalam pencatatan serta pelaporan keuangan ZIS. Pelatihan ini terbukti efektif dalam mendukung profesionalisasi pengelolaan ZIS di tingkat lokal.Abstract: Strengthening the capacity of human resources (HR) in zakat collection institutions is important in efforts to increase the collection of Zakat, Infak, and Shodaqoh (ZIS) which contributes to the empowerment of the people's economy. This Community Service (PKM) activity aims to improve the soft skills and hard skills of Lazismu Binjai City managers, especially in the fields of HR management and fundraising strategies. The method of implementing the activity includes lectures, interactive discussions, workshops, and role simulations. This activity involved 30 participants consisting of amil, administrators, and volunteers of Lazismu Binjai City. The evaluation of the activity was carried out through pre-test and post-test questionnaires distributed to all participants. The evaluation results showed an increase in participants' understanding by 85% in the managerial aspects of fundraising and 80% in recording and reporting ZIS finances. This training has proven effective in supporting the professionalization of ZIS management at the local level.

Analisis Kinerja Pengelola dan Pengawasan Keuangan dalam Mensejahterakan Pengajar di Sekolah Santi Witya School Thailand Simanjuntak, Wahyuni Br; Amsari, Syahrul
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23377

Penelitian ini bertujuan untuk mengetahui Analisis Kinerja Pengelola Dan Pengawasan Keuangan Dalam Mensejahterakan Pengajar Di Sekolah Santi Witya Serong School Thailand. Kinerja pengelola dan pengawasan keuangan pada Sekolah Santi Witya Serong School Thailand berdasarkan hasil penelitian disimpulkan Efektivitas Pengelolaan keuangan/manajemen keuangan dan pengawasan pada Sekolah Santi Witya Serong School Thailand sudah terlaksana dengan baik, konstribusi dari pihak pendidikan dan komunitas memiliki pengaruh positif dalam mensejahterakan pengajar yang ada di Sekolah Santi Witya Serong School Thailand. Melakukan pengawasan secara rutin dapat mendorong efektivitas dan kehati-hatian dalam penggunaan dana serta dapat mencegah penyelewengan keuangan. Evaluasi dan pertanggungjawaban dalam pengelolaan keuangan menjadi dasar untuk perencanaan masa depan.

Financial Management and Development Strategy at Jamiah Syeikh Daud Al-Fathoni (JISDA) South Thailand Kabae, Fikree; Amsari, Syahrul
Jurnal Kawakib Vol 6 No 1 (2025): Studi Keislaman
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/kwkib.v6i1.297

Financial management in Islamic educational institutions plays a crucial role in ensuring sustainability and quality improvement. This study examines the financial management strategies implemented at Jamiah Syeikh Daud Al-Fathoni (JISDA), focusing on optimizing financial sources such as zakat, infaq, sadaqah, and waqf. The research employs a qualitative descriptive method, using literature reviews, interviews, and institutional financial reports to analyze Jamiah Syeikh Daud Al-Fathoni (JISDA) financial strategies. The findings reveal that Jamiah Syeikh Daud Al-Fathoni (JISDA) integrates waqf-based productive assets, establishes a sharia cooperative, and utilizes digital financial systems to enhance financial transparency and efficiency. Furthermore, collaboration with Islamic financial institutions and the development of crowdfunding platforms significantly contributes to institutional sustainability. The results indicate that implementing Islamic financial principles strengthens Jamiah Syeikh Daud Al-Fathoni (JISDA) financial resilience, ensuring operational stability and institutional growth. The study concludes that an innovative and adaptive financial management model incorporating digitalization and community-based fundraising is essential for Islamic higher education institutions. Future research should explore the effectiveness of fintech-based financial solutions in enhancing financial independence in Islamic educational institutions

ANALISIS PENGGUNAAN SHOPEE PAYLATER DALAM PERSPEKTIF FIQIH MUAMALAH PADA MAHASISWA MANAJEMEN BISNIS SYARIAH FAI UMSU Syifa, Nada; Amsari, Syahrul
Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman Vol 8, No 1 (2023): Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/muaddib.v8i1.79-93

Penelitian ini bertujuan untukÂ mengetahui motif,sistem pembayaran, dampak, dan pengalaman mahasiswa Manajemen Bisnis Syariah FAI UMSU dalam menggunakan Shopee Paylater dipandang dalam perspektif fiqih muamalah. Penelitian ini didasari karena belum adanya keseragaman hukum dalam pengharaman Paylater,adanya indikasi perilaku konsumtif pada penggunaan Shopee Paylater, motif mahasiswa yang berbeda-beda dalam menggunakan Shopee Paylater,dan kurangnya pengetahuan mahasiswa mengenai layanan Shopee Paylater.Pendekatan penelitian yang digunakan pada penelitian ini adalah kualitatif dengan fenomenologi.Teknik pengumpulan data dilakukan dengan wawancara, dokumentasi, dan studi pustaka. Berdasarkan hasil penelitian dan analisis data, disimpulkan bahwa motif mahasiswa Manajemen Bisnis Syariah FAI UMSU menggunakan Shopee PaylaterÂ yaitu Â Â transaksi yang mudah, membantu memenuhi kebutuhan mendesak, mudah memenuhi keinginan, serta agar bisa mendapat promo,potongan harga, dan gratis ongkos kirim, berdasarkan perspektif fiqih muamalah,manfaat yang diperoleh mahasiswa Manajemen Bisnis Syariah FAI UMSU dari adanya penggunaan Shopee Paylater adalah riba, sedangkan kerugian yang dirasakanÂ seperti konsumtif, boros, ketagihan dan terkadang menyesal dengan pengeluaran akibat membayar transaksi Shopee paylater tersebut, dipandang dalam perspektif muamalah itu adalah risiko yang harus diterima mereka karena sudah tau dampaknya.Sistem pembayaran pada Shopee Paylater dimana transaksinya terdapat bunga sebesar 2,59 % dan denda sebesar 5 % dari total tagihan apabilaÂ terlambat.Jadi,transaksi yang dilakukan mahasiswa Manajemen Bisnis Syariah FAI UMSU dalam menggunakan Shopee paylater berdasarkan perspektif fiqih muamalah terdapat unsur riba.

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