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All Journal Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah J-MAS (Jurnal Manajemen dan Sains) Jurnal Tabarru': Islamic Banking and Finance Justisia Ekonomika JURNAL EKONOMI SYARIAH Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Review of Islamic Economics and Finance Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Etihad: Journal of Islamic Banking and Finance Jurnal BILAL: Bisnis Ekonomi Halal Jurnal Ekonomika dan Bisnis Islam Keris: Journal of Community Engagement Jurnal Bisnis dan Manajemen West Science Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Ahmad Makhtum
Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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SERTIFIKASI PRODUK HALAL UNTUK USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN BANGKALAN Ahmad Makhtum; Muhammad Ersya Faraby
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 5 No 1 (2021)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v5i1.8761

Abstract

Halal certification becomes part of the ecosystem of halal industrial products. Through halal certification will be reflected in halal product guarantee for the community as the mandate of law No 33. 2014 on Halal product guarantee. Therefore, halal product design becomes an important part to estabslishment of halal product ecosystem. Halal certification process will be an important part of the local design for realizing the ecosystem of halal products in order to ensure the existence of halal products. This study uses qualitative method based phenomonology approach in Bangkalan district, which is one of the regencies in Madura Island with the nuance of Islamic in the daily life. The results halal certification on small and micro enterprises is important because it has a direct impact on the economy and community consumption for population.  In addition from infrastructure of authorities involved in MSMEs is ready and tends to wait for direction in implementation in the fulfillment of halal standards through halal certification. Furthermore that preparations and potentiality halal certification that possessed in outside bureaucracy. Thus, based on this study there will be a description of the condition halal certification in Bangkalan. Therefore that design development of halal product both on a micro and macro scale for halal ecosystem in sustainable level.Keywords: Halal Product Certificated, Small Micro Enterprises; Bangkalan Madura
PENDAMPINGAN SERTIFIKASI HALAL PELAKU UMK PRODUK MAKANAN DAN MINUMAN DI KECAMATAN SAMPANG Muhammad Ersya Faraby; Ahmad Makhtum; Azizah Azizah; Siti Munadhifah; Puji Rahayu; Ryamizard R. Pasolongi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.13077

Abstract

Perkembangan pelaku usaha mikro kecil dan menengah di Kabupaten Sampang mengalami peningkatan. Kabupaten Sampang pada tahun 2020 tercatat 30,830 ribu UMKM, yang terbagi menjadi 30.618 usaha mikro, 178 usaha kecil dan 34 usaha menengah menurut yang terdata di Dinas Koperasi Usaha Mikro dan Tenaga Kerja Sampang. Untuk meningkatkan pemberdayaan perekonomian, tim Abdimas bekerjasama dengan Halal Center Universitas Trunojoyo Madura serta mahasiswa akan mengadakan kegiatan pelatihan dan pendampingan pendaftaran sertifikat halal untuk menunjang daya jual dan komersialitas produk yang dihasilkan UMKM Kabupaten Sampang.  Sasaran Abdimas adalah pelaku usaha mikro dan kecil dibidang produk makanan dan minuman  di Kecamatan Sampang, Kabupaten Sampang. Kegiatan dibagi menjadi 3 (tiga) tahap yaitu persiapan, pelaksanaan, dan evaluasi. Persiapan dilakukan dengan melakukan survey pendahuluan untuk melihat kondisi di lapangan mengenai kondisi dan pemahaman halal masyarakat dan UMKM. Pelaksanaan dilakukan dengan: (1) pelatihan dalam beberapa tema produk halal menggunakan teknik presentasi (2) pengenalan dan praktek pengisian form pendaftaran sertifikat halal melalui si halal BPJPH Kemenag (3) pendampingan pendaftaran sertifikasi halal online (4) Verifikasi dan validasi terhadap pelaku usaha.  Evaluasi kegiatan dilakukan untuk masing-masing tahap dengan mengumpulkan dan menyimpulkan data dari masing-masing tahapan kegiatan sehingga dapat menjadi landasan data untuk keberlanjutan kegiatan.
Analisis Respon Pelaku Usaha Minuman Kopi (Coffe Shop) di Kabupaten Sampang Terhadap Kewajiban Sertifikat Halal Evi Dewi Saputri; Ahmad Makhtum
Jurnal Bisnis dan Manajemen West Science Vol 2 No 04 (2023): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v2i04.759

Abstract

Pemerintah telah mengesahkan UU JPH yang telah berlaku pada Oktober 2019. Undang Undang tersebut telah ditegaskan bahwa produk yang beredar, masuk, dan dijual belikan di Indonesia wajib bersertifikasi halal. Berbagai macam jenis minuman kopi sangatlah beragam dan kebanyakan dari produk-produk yang beredar belum mendapatkan sertifikat halal dikarenakan kesadaran akan produk bersertifikasi halal para pelaku usaha masih sangat rendah. Tujuan penelitian ini untuk mengetahui respon dari pelaku usaha coffee shop di kabupaten sampang mengenai kewajiban sertifikasi halal yang telah berlaku di Indonesia mengingat rendahnya kesadaran pelaku usaha terhadap produk halal. Penelitian ini dapat dijadikan sebagai solusi dalam menghadapi masalah tentang kewajiban sertifikasi halal. Metode penelitian yang digunakan oleh peneliti adalah kualitatif bersifat deskriptif, yakni melalui data yang telah diperoleh dan dikumpulkan. Kesimpulan dari penelitian ini menunjukkan respon yang dikeluarkan oleh para pelaku usaha sangat mendukung adanya kewajiban sertifikasi halal tersebut, namun adanya masalah dalam implementasi UU JPH membuat para pelaku usaha masih enggan untuk melakukan sertifikasi halal.
Human Resource Management Strategies on The Effectiveness Of Zakat Collection and Distribution Lazismu Sidoarjo Karunia, Dwi; Makhtum, Ahmad
JURNAL EKONOMI SYARIAH Vol 8, No 2 (2023): Jurnal Ekonomi Syariah
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jes.v8i2.8772

Abstract

Introduction to The Problem: Management of Human Resources (MSDI) plays a very important role in ensuring the effectiveness and sustainability of zakat programsPurpose/Objective Study: This research aims to analyze Human Resource Management Strategies in zakat management at Lazismu Sidoarjo.Design/Methodology/Approach: using both qualitative and quantitative methods, along with field research.Findings: The findings of the IFAS analysis indicate that Lazismu Sidoarjo possesses several significant strengths, especially in terms of legitimate legal status and accreditation by the Ministry of Religious Affairs. However, the research also identifies a primary weakness, which is the limitation in Human Resources (HR), still posing a constraint on the effectiveness of zakat management. Furthermore, the EFAS analysis highlights various opportunities that Lazismu Sidoarjo can leverage, including the certification of zakat administrators recognized at national and international levels, as well as technological advancements supporting zakat operations. On the flip side, there are threats that need vigilance, especially in the context of economic crises such as those encountered during the COVID-19 pandemic. The SWOT analysis places Lazismu Sidoarjo in Quadrant 1 (SO), indicating its position as an organization with robust legality and readiness to adapt to environmental changes by utilizing zakat administrator certification and technology. Therefore, the recommended strategy is to capitalize on existing strengths to address weaknesses while harnessing opportunities and confronting threats through a growth-oriented and innovative approach in zakat management.Paper Type: Research Article
ANALISIS KINERJA AMIL BAZNAS SIDOARJO DALAM PENGELOLAAN DANA ZIS DENGAN PENDEKATAN BALANCED SCORECARD (BSC) Komariyah, Nurul; Makhtum, Ahmad
Jurnal Tabarru': Islamic Banking and Finance Vol. 6 No. 2 (2023): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2023.vol6(2).14360

Abstract

Efektivitas kinerja amil menjadi tolak ukur kinerja lembaga BAZNAS yang sesuai dengan prinsip pengelolaan zakat sesuai syariah Islam, bekerja secara profesional dengan tetap memperhatikan aspek etika bisnis yang adil dan proporsional. Pada penelitian ini menggunakan penelitian kualitatif yang bersifat deskriptif analitis. Pengumpulan data dilakukan dengan metode observasi dan wawancara. Teknik analisis data deskriptif digunakan untuk mereduksi data, penyajian data dan penarikan kesimpulan. Tujuan dari penelitian ini untuk mengetahui kinerja amil BAZNAS Sidoarjo melalui 4 (empat) indikator (perspektif keuangan, perspektif pelanggan (muzakki dan mustahik), perspektif bisnis internal, serta perspektif pembelajaran dan pertumbuhan) sebagai upaya dapat mempengaruhi perkembangan lembaga kedepannya. Hal ini dibuktikan dengan adanya pencapaian dalam pengukuran metode Balanced Scorecard pada penghimpunan dan pendistribusian dana ZIS mampu mencapai target di setiap tahunnya. Muzakki merasa puas atas pelayanan yang diberikan serta mustahik merasa puas atas beberapa program yang tersalurkan sesuai dengan prosedurnya. BAZNAS Sidoarjo dapat dikatakan efektif sebagai tujuan strategis yang mampu memperhatikan kepentingan stakeholder dalam meningkatkan pendapatan mustahik guna menciptakan kemandirian umat, yang pada akhirnya akan meningkatkan kesejahteraan mustahik dengan tujuan mengubah status mustahik kelak menjadi muzakki. Serta produktivitas dan retensi pegawai BAZNAS telah mencapai tujuan yang baik.
Efektivitas Strategi Penerapan Zakat Sebagai Pengurang Pajak Penghasilan Pada Lembaga Amil Zakat Jinan, Ulfatul; Makhtum, Ahmad
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.4925

Abstract

The purpose of this research is to find out the strategies implemented by the Nurul Hayat Surabaya zakat institution in implementing the zakat policy as a deduction from income tax. The method used in this research is descriptive qualitative. The data used in this research is primary data and also secondary data. The use of primary data in this research was obtained from documentation, observation and also interviews. Meanwhile, the secondary data used in this research comes from literature studies such as books, journals and report documents that are available and in accordance with the title of this research. To achieve the predetermined targets, the Nurul Hayat Surabaya amil zakat institution uses a promotional strategy on social media, of course this attracts the interest of the public who see promotional content belonging to the Nurul Hayat amil zakat institution to pay their zakat at the Nurul Hayat amil zakat institution, hence the strategy This is quite effective because the scope or scope for being seen by the public is quite wide.
Effectiveness of Financing in Supporting MSME Development at PT Pegadaian UPS Kwanyar Firdaus, Rifqi; Makhtum, Ahmad
Etihad: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v4i1.9400

Abstract

Introduction: This research aims to analyze the effectiveness of financing in supporting MSME development at PT Pegadaian UPS Kwanyar. Research Methods: This research uses a descriptive case study approach to describe the efficiency and challenges of KUR Syariah at PT Pegadaian UPS Kwanyar. Data was collected through direct observation and interviews with the company and the MSME players. The data was then analyzed qualitatively using descriptive analysis. Results: The results reveal that the KUR Syariah program at PT Pegadaian UPS Kwanyar effectively supports MSME capital by implementing strict procedures such as timeliness, accuracy of amount, accuracy of target, and accuracy of credit. MSMEs that use KUR Syariah report increased income and productivity, although they still face challenges such as product limitations, low user interest, a complicated application process, and a lack of direct promotion. Conclusion: Improvements in the application process and promotion are needed to increase the utilization of KUR Syariah by MSMEs in Bangkalan City.
Analisis Strategi Pemasaran untuk Meningkatkan Volume Minat Nasabah dalam Bertransaksi Produk Gadai Emas IB pada PT. BPRS Sarana Prima Mandiri Pamekasan Fariyanti, Nurul; Makhtum, Ahmad
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.5307

Abstract

The aim of this research is to find out how PT. BPRS Sarana Prima Mandiri Pamekasan to increase customer interest in using and pawning their gold at PT. BPRS Sarana Prima Mandiri Pamekasan, This research uses research or a qualitative approach where the approach uses direct field research (field research), to reach PT's market targets. BPRS Sarana Prima Mandiri Pamekasan uses the marketing mix method, where there are 4Ps, namely; a. Product Strategy (Product), b. Price Strategy (Price), c. Place Strategy, d. Promotion Strategy (Promotion). As well as using or putting up banners and also collaborating with agencies, as well as house to house, namely establishing relationships at individual homes through pawn marketing. From the various methods mentioned above, PT. BPRS Sarana Prima Mandiri Pamekasan is able to increase financing, especially Pawn Gold iB and is also able to compete with surrounding agencies.
ANALISIS PERDAGANGAN BBM PASCA PENETAPAN KENAIKAN HARGA BERDASARKAN PERSPEKTIF ETIKA BISNIS ISLAM Riki, Muchamad; Makhtum, Ahmad
Jurnal Ekonomika dan Bisnis Islam Vol 6 No 3 (2023): Desember
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jekobi.v6n3.p89-100

Abstract

The increase in the price of fuel oil (BBM) on September 3, 2022 had a big impact on society, besides that this increase allows the appearance of deviant behavior by traders, such as retail traders. The importance of ethics in trading must be carried out, in order to avoid deviant acts and get the pleasure of Allah SWT. Therefore, this study aims to analyze the trading of fuel after the determination of price increases based on the perspective of Islamic business ethics. This research is a qualitative research with a descriptive approach. The type of research used is field research. Data collection techniques used are observation, interviews, and documentation. The results of this study show that the mechanism for trading fuel after the determination of the price increase was carried out by retail traders in Gedangan, Kedungrejo, Kedungadem, Bojonegoro including: buying fuel at gas stations and agents; dosage determination; pricing; and direct marketing. Fuel trading practices carried out by retail traders are not in accordance with Islamic business ethics, namely the principles of equilibrium, free will, responsibility and benevolence. This is because traders are dishonest and commit fraud in the form of reducing the dose of fuel, so that it can harm the buyer.
Digitalization Transformation of Baznas Financial Reports Based On SIMBA 4.0 Silvany Yanuar, Alya; Makhtum, Ahmad
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 2 (2023): Oktober 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i2.41565

Abstract

Digital transformation has changed the way businesses and organizations operate in the industrial 4.0 era. One of the areas affected is the organization's financial statements. The National Amil Zakat Agency (BAZNAS) is an organization engaged in the socio-religious field that collects and manages zakat, infaq, and alms funds. BAZNAS financial reports are important to show accountability and transparency in the management of zakat funds. Therefore, the transformation of digitalization of BAZNAS financial reports is important in this digital era. This study aims to analyze the implementation of the Management Information System for the National Amil Zakat Agency (SIMBA BAZNAS) in Sidoarjo Regency as a tool for digitizing BAZNAS financial reports. This study uses a qualitative approach by conducting interviews with SIMBA BAZNAS managers and analysis of related documents. The results of the study show that SIMBA BAZNAS has succeeded in helping BAZNAS Sidoarjo Regency in the transformation of digitizing financial reports. In its implementation, SIMBA BAZNAS provides various features and capabilities, such as automatic report generation, digital transaction recording, and more effective financial management arrangements. In addition, SIMBA BAZNAS also helps improve accuracy and speed in preparing financial reports. However, there are also several obstacles in the implementation of SIMBA BAZNAS, such as the lack of outreach and training to users, so that some users do not understand how to use SIMBA BAZNAS optimally. Therefore, it is hoped that there will be efforts to increase outreach and training in using SIMBA BAZNAS so that it can be used more optimally in digitizing BAZNAS financial reports in the future.
Co-Authors Alan Suud Maadi Alfina Damayanti Azizah Azizah Deykha Aguilika Dhimas, Putra Evi Dewi Saputri Fari Yanti, Nurul Fariyanti, Nurul Firdaus, Rifqi Hoiriyatul Muawwanah, Siti Jinan, Ulfatul Karunia, Dwi Komariyah, Nurul Muhammad Ersya Faraby Munawaroh, Sayyidatul Muttaqin Choiri Puji Rahayu Riki, Muchamad Ryamizard R. Pasolongi Silvany Yanuar, Alya Siti Munadhifah