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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Innovative: Journal Of Social Science Research
Osman Ali
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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COMPARATIVE ANALYSIS OF ZAKAT MANAGEMENT IN INDONESIA AND KUWAIT Osman Ali; Maryam Batubara; Febriyani Natari Manik
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.125

Abstract

Zakat as an Islamic financial instrument has an important role in alleviating poverty. In its management, each country has its own characteristics and differences. As is the management of zakat in Indonesia and Kuwait. This research aims to provide an explanation of zakat management in Kuwait and Indonesia. This research found that there are differences in the management of zakat in the two countries. These differences are reflected in various things. namely, regulations, management institutions, supervisory institutions, models for implementing and collecting zakat, management of collection and distribution.
Manajemen Risiko Pada Lembaga Zakat Ali, Osman; Pardede, M. Yaser Salim; Sugianto, Sugianto
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.7810

Abstract

Manajemen risiko dalam lembaga zakat merupakan suatu hal baru yang unik dan menarik untuk dibahas. Keunikan risiko pada lembaga zakat disebabkan karena lembaga zakat bukan sebuah lembaga yang bergerak untuk mencari keuntungan tetapi lebih berorientasi pada penjagaan amanah dalam rangka mewujudkan kemashlahatan bersama. Penerapan manajemen risiko yang baik akan mampu membawa dampak positif bagi pengelolaan zakat. Efektivitas manajemen risiko tergantung pada kemampuan SDM lembaga. SDM perlu memiliki kemampuan manajerial terkait manajemen risiko khususnya terkait ERM COSO. Kompetensi manajemen risiko diperlukan mulai awal penerapan ERM COSO sampai dengan tingkat mitigasi risiko.
The Influence of Islamic Human Development Index (I-HDI), Employment and Economic Growth on The Poverty Rate in The Province of North Sumatra Ali, Osman; Nasution, Yenni Samri Juliati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3101

Abstract

North Sumatra is the 4th province with the most poor people in Indonesia. There are a total of 1.2 million poor people in 2023. This study aims to analyze the effect of Islamic Human Development Index (I-HDI), employment and economic growth on poverty in 33 districts / cities of North Sumatra in 2018-2023. The method used is panel data regression with random effect model estimation. The regression results show that the Islamic Human Development Index (I-HDI) has a negative and significant effect on the poverty rate in North Sumatra in 2018-2023. Labor absorption has a positive and significant effect on the poverty rate in North Sumatra in 2018-2023. While economic growth has a negative influence, but not significant. Simultaneously, the Islamic Human Development Index (I-HDI), labor absorption and economic growth have an influence on the poverty rate in North Sumatra in 2018-2023. One of the policy implications that can be done by the North Sumatra government to minimize the poverty rate is to improve the quality of human welfare and development not only seen from indicators of material achievement but also but also the achievement of non-material welfare, namely the existence of moral and spiritual values. In addition, the potential of unique resources must be improved and developed. This potential must be balanced with the quality and productivity of a good workforce in order to increase employment so that the people of North Sumatra can increase their income and get out of the poverty cycle.
Co-Authors Febriyani Natari Manik Khairul Hazli Khalib A. Latiff Maryam Batubara Muhammad A. Razak Pardede, M. Yaser Salim Rahmah M. Amin Rizam A. Rahman Sugianto Sugianto Syed A. Junid YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI