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All Journal Journal of Islamic Law Ekalaya : Jurnal Ekonomi Akuntansi
Mustamim, Mustamim
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Strategi Pengumpulan dan Pendistribusian Zakat, Infak dan Sedekah untuk Kesejahteraan Umat: Studi Komperatif antara LAZ-UQ dengan LAZISNU Jombang: Strategi Pengumpulan dan Pendistribusian Zakat, Infak dan Sedekah untuk Kesejahteraan Umat: Studi Komperatif antara LAZ-UQ dengan LAZISNU Jombang Pramiswari, Riris; Amarudin, Amin Awal; Mustamim, Mustamim
Journal of Islamic Law Vol. 2 No. 2 (2021): Journal of Islamic Law
Publisher : Institut Agama Islam Negeri (IAIN) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jil.v2i2.331

Abstract

The high potential of Zakat, Infāq, and Alms (ZIS) in the Jombang Regency is not under the funds collected. This matter has resulted in many poor people in Jombang Regency. This paper explores the strategy of raising funds and distributing ZIS in two institutions, namely the Lembaga Amil Zakat Ummul Quro (LAZ-UQ) and the Lembaga Amil Zakat, Infak, Sedekah Nahdlatul Ulama (LAZISNU) Jombang. This study is a comparative study with a qualitative approach and uses observation and interviews as data collection techniques. The results showed three similarities in the collection of ZIS funds between ZIS at LAZ-UQ and LAZISNU Jombang, namely the separation between zakat funds and infāq, socialization through social media, and collaborating with several institutions. The difference is that LAZ-UQ relies more on fund transparency reports through bulletins and various program variations. In contrast, LAZISNU relies on socialization through recitations and mobilizing institutions under Nahdlatul Ulama. The author found that the variation of the LAZ-UQ program was more varied than that of LAZISNU Jombang from the aspect of the distribution of ZIS funds. LAZ-UQ carries out programs for providing business capital, sales groups, building stalls, the Independent Livestock Center program, Griya Orphans, and the Mandiri Prosperous Capital Program. Meanwhile, LAZISNU distributed ZIS funds through the qard hasan (productive) program, compensation to the poor, orphans, and widows, and paying off the interest on loans from small traders who owed moneylenders (consumptive). Although they differ in the collection and distribution of ZIS funds, the two institutions have the same goal of increasing the welfare of mustahik.
Mekanisme Penyelesaian Pembiayaan Macet pada Baitul Qiradh Baiturrahman Banda Aceh IB, Bukhari; Mustamim, Mustamim; Majid, Jamaluddin
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1496

Abstract

The non-performing financing that occurred at the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative in 2021 reached IDR 332,312,000, - involving 70 financing members. One of the main causes of non-performing financing is the failure of members' businesses caused by errors in assessing business prospects and other factors. To overcome this problem, an appropriate resolution mechanism is needed. As an institution that operates on sharia principles, the mechanism for resolving non-performing financing must also consider sharia values. This study aims to determine the mechanism for resolving non-performing financing applied at the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative. This study uses a qualitative approach with descriptive analysis. Data were collected through interviews, observations, and documentation. The results of the study indicate that the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative implements restructuring mechanisms such as rescheduling and reconditioning, as well as other resolution options such as arbitration and litigation.
Co-Authors Amarudin, Amin Awal IB, Bukhari Jamaluddin Majid Pramiswari, Riris