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All Journal Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis Iltizam : Jurnal Ekonomi dan Keuangan Islam
Zakiyah, Makhshushi
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Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analisis Pelaporan Dana Non Halal Di BAZNAS Banyuwangi Tri Cahayati, Ulinnuha; Hasan, Zainol; Zakiyah, Makhshushi; Mustofa, Mustofa
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 2 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.3550

Abstract

Dana non halal merupakan dana yang berasal dari penerimaan bunga atau jasa giro bank konvensional yang dikirimkan oleh muzakki. Dana yang dikirimkan oleh muzakki berupa dana zakat dan dana infak/sedekah yang dikirimkan melalui rekening bank konvensional sehingga ketika menghimpun dana tersebut pengelola memperoleh bunga atau jasa giro. Penelitian ini bertujuan untuk mengetahui alur dari segi pelaporan dana non halal yang ada di BAZNAS Banyuwangi. Proses pelaporan disini dimulai dari proses penerimaan dan penyaluran, pengukuran dan pengakuan, pengungkapan dan penyajian atas laporan keuangan berdasarkan dengan PSAK 109. Penelitian ini merupakan penelitian kualitatif. Data diperoleh dengan observasi, wawancara, wawancara yang tidak terstruktur dan dokumentasi. Kemudian dari tiga proses tahapan yakni reduksi data, penyajian data samapai dengan penarikan kesimpulan. Keabsahan data dilakukan dengan triangulasi yang meliputi triangulasi metode, triangulasi waktu, dan triangulasi sumber. Hasil penelitian ini menunjukkan bahwa BAZNAS Banyuwangi dalam segi pelaporan dana non halal telah sesuai dengan standar keuangan berdasarkan PSAK 109 baik dari segi pengakuan dan pengukuran serta penyajian dan pengungkapan. Namun, Dana non halal yang ada di BAZNAS Banyuwangi belum tersalurkan sesuai dengan ketentuan syariah Islam karena dana tersebut bukan diperuntukkan untuk kepentingan sosial.
Analisis Faktor-Faktor Yang Memengaruhi Minat Masyarakat Untuk Melakukan Transaksi Gadai Pada PT. BPR Syari’ah Dinar Ashri Kantor Cabang Aikmel Kabupaten Lombok Timur Amelia Haliza, Dwi; Zakiyah, Makhshushi
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 1 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.4475

Abstract

PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency, customers/potential customers from Aikmel sub-district are religious in nature and on average the most preferred and sought after are banks that are based on sharia and also what is most sought after by the community is a fast and reliable process. It's easy, especially since the bank's location is quite strategic, so it's easy for the public to reach/find. The focus of this research is what factors influence people's interest in carrying out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency and How the number of people has increased to carry out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency. The aim of this research is to describe the factors that influence people's interest in carrying out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency and to describe the increase in the number of people carrying out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency. This type of research is field research using qualitative methods with a descriptive approach. Data obtained through the process of observation, semi-structured interviews and documentation. Then the data obtained is processed through three stages, namely, data reduction, data presentation, and drawing conclusions. Data validity was carried out by testing data credibility and theory triangulation. The results of this research show that the factors that influence people's interest in carrying out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency, its customers must follow the SOPs that apply to PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency. On average, the factors for the people of Aikmel sub-district to carry out sharia pawn transactions are the economic needs of the community and the need for fast funds for children's school fees, daily living costs and business capital. And how to increase customers carried out by PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency in increasing the gold pawn business is by: Firstly by using product marketing, Second by price marketing, Third by place, and Fourth by means of promotion
Analisis Perlakuan Akuntansi Musyarakah Berdasarkan PSAK Syariah 106 di BMT UGT Nusantara Wongsorejo Kabupaten Banyuwangi Lestari, Fira Maidina; Zakiyah, Makhshushi
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 2 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v2i2.5509

Abstract

BMT UGT Nusantara Wongsorejo Kabupaten Banyuwangi dengan beberapa produk yang sudah ada memerlukan standar akuntansi yang berdasarkan prinisip syariah untuk menjalankan sistem dalam melayani masyarakat dan meningkatkan kepercayaan Masyarakat. Penelitian ini bertujuan untuk mendeskripsikan perlakuan akuntansi musyarakah berdasarkan PSAK106 di BMT UGT Nusantara Wongsorejo, Penelitian ini dikategorikan sebagai penelitian lapangan dengan pendekatan kualitatif. Berdasarkan hasil penelitian, bahwa perlakuan musyarakah di BMT UGT Nusantara yang berisi tentang: pertama, Pengakuan akuntansi terhadap pembiayaan musyarakah masih belum sepenuhnya sesuai dengan PSAK 106. Kedua, Pengukuran akuntansi pembiayaan musyarakah telah sesuai dengan PSAK 106. Ketiga, Penyajian akuntansi musyarakah tidak sesuai dengan PSAK 106 karena kas yang diberikan kepada nasabah disajikan sebagai pembiayaan musyarakah. Keempat, Pengungkapan akuntansi terhadap pembiayaan musyarakah tidak dapat dianalisis karena pihak BMT tidak membuat catatan atas laporan
Implementasi Pembiayaan Gadai Emas di BMT. UGT. Sidogiri Cabang Kangean Sumenep Zakiyah, Makhshushi; Anwar, Zainul; Maila, Maila
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2658

Abstract

Every Islamic financial institution has a varied marketing strategy to attract public interest. Both in terms of product and operational flow that is applied. As an Islamic financial institution that is not only profit-oriented, but also has a social mission to help those who are experiencing difficulties. BMT UGT Sidogiri prepares a financing product whose application is quite simple, namely the Sharia Gold Pawn (GES). So that the products are in great demand by the people of Kangean. This is what encourages researchers to find out how the GES financing product is implemented. This qualitative descriptive field research was conducted at BMT. UGT. Sidogiri Kangean Branch, using data obtained from primary and secondary data sources. Each field data was analyzed using a descriptive method and tested for its level of validity using triangulation (source) and observation extension methods. The conclusion obtained is that the implementation of BMT Sharia Gold Pawn financing. UGT. Sidogiri is in accordance with the terms and conditions. The application is easy, simple and fast, and is accompanied by rahn financing insurance.
Analisis Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2017-2021. Fatihul Birri, Muhammad; Zakiyah, Makhshushi
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 2 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.3504

Abstract

Fanatisme dan pandemi covid 19 beberapa tahun silam mempengaruhi terhadap minat para investor untuk berinvetasi, sehingga berdampak pada pergerakan saham, transaksi saham dapat menunjukkan nilai perusahaan. Tingkat profitabilitas, likuiditas, dan ukuran perusahaan dianggap dapat mempengaruhi nilai perusahaan. Tetapi hasil penelitian-penelitian yang dilakukan sebelumnya justru menujukkan kesimpulan yang berbeda-beda atau tidak konsisten. Penelitian dilakukan dengan tujuan untuk mengetahui pengaruh variabel profitabilitas yaitu Return on Asset (ROA), likuiditas yaitu rasio lancar atau current ratio (CR), dan ukuran perusahaan (firm size) terhadap nilai perusahaan yaitu price to book value (PBV), secara parsial (bagian) dan simultan (bersamaan). Penelitian ini menggunakan data sekunder dengan pendekatan kuantitatif melalui uji deskriptif, uji asumsi klasik, dan uji regresi linier berganda. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan 13 perusahaan sebagai sampel penelitian dari total 51 perusahaan yang menjadi populasi. Adapun penelitian ini dilakukan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) didalam website bursa efek Indonesia www.idx.co.id. Penelitian ini menghasilkan kesimpulan yang menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan, hal ini ditunjukkan dengan t hitung > t tabel (5,824 > 1,99962) dan nilai signifikansi < 0.05 (0,00 < 0,005), likuiditas tidak berpengaruh terhadap nilai perusahaan, dimana t hitung < t tabel (0,615 < 1,99962) dan nilai signifikansi > 0,05 (0,514 > 0,05), ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan, karena nilai t hitung < t tabel (-1.971 < 1,99962) dengan nilai signifikansi > 0,05 (0,059 > 0,05). Secara simultan profitabiltas, likuiditas, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan, hal ini dibuktikan dengan nilai F hitung > F tabel (22,340 > 2,76) dengan nilai signifikansi < 0,05 (0,000 < 0,05).
Pengelolaan Dana Zakat Dalam Pemberdayaan Ekonomi Masyarakat Hamdi, Ahmad; Zakiyah, Makhshushi; Fathoni, Ahmad Iqbal
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.9177

Abstract

This study aims to analyze the management of zakat funds in supporting community economic empowerment through a case study at the National Zakat Agency (BAZNAS) of Situbondo Regency, Indonesia. Zakat, as a key instrument in Islamic economics, serves not only as a religious obligation but also as a mechanism for income redistribution that can reduce poverty and improve the long-term welfare of zakat beneficiaries (mustahik). This research employs a descriptive qualitative approach. Data were collected through participant observation, in-depth interviews with BAZNAS management and staff, and institutional documentation. Data analysis was conducted using the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing, with validation ensured through source and method triangulation. The findings indicate that BAZNAS Situbondo has implemented a structured zakat management strategy covering the stages of zakat collection, distribution, and utilization in accordance with Indonesian Law No. 23 of 2011. Zakat collection is carried out through public awareness programs, strengthening Zakat Collection Units (UPZ), zakat pick-up services, and digital payment systems. Zakat distribution follows the eight categories of eligible recipients (asnaf) mentioned in Qur’an Surah At-Taubah verse 60, ensuring accurate targeting. Furthermore, zakat utilization is not limited to consumptive assistance but has been expanded into productive empowerment programs, including micro-business capital support, educational scholarships, healthcare services, and religious development initiatives. The study also identifies key challenges such as limited public awareness of zakat obligations and uneven distribution coverage in certain areas. Nevertheless, competent zakat administrators and well-designed empowerment programs serve as major supporting factors. This study confirms that productive zakat management through BAZNAS Situbondo holds significant potential as an instrument for sustainable local economic development and community empowerment..
Co-Authors Ahmad Iqbal Fathoni Amelia Haliza, Dwi Fatihul Birri, Muhammad Hamdi, Ahmad Hasan, Zainol Lestari, Fira Maidina Maila, Maila Mustofa Mustofa Tri Cahayati, Ulinnuha Zainul Anwar