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PENDATAAN ASET WAKAF MUHAMMADIYAH: TINJAUAN AKUNTANSI SYARIAH Yusuf, Muhammad Zulfikar; Satibi, Ibi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.14094

Abstract

This study aims to describe the benefits of data collection on the SIMAM application owned by Muhammadiyah. This research uses descriptive qualitative research with unstructured interview. This research was conducted at the Muhammadiyah Central Executive Board of Waqf and Property, with the research object being the Muhammadiyah Asset Management Information System (SIMAM) application. Based on the analysis results obtained, it was found that the data collection carried out by Muhammadiyah in the application of the Muhammadiyah Asset Management Information System (SIMAM) based on sharia accounting principles was able to optimize and utilize assets owned by Muhammadiyah as part of maqoshid sharia.
BLOCKCHAIN ZAKAT IN LAW PERSPECTIVE AND ITS IMPLICATION ON ZAKAT MANAGEMENT Yusuf, Muhammad Zulfikar; Aufa, Muhammad Fikri; Umam, Khotibul
istinbath Vol. 23 No. 2 (2024): December
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v23i2.720

Abstract

The main aim of distributing zakat is to provide the broadest possible benefits to those in need whose basic needs, such as clothing, food, and shelter, are not yet met. One effort that can be used to optimize the management and distribution of zakat funds is using blockchain technology. This research is a qualitative descriptive with library research. The method used in this research is a normative legal research methodology with a conceptual approach based on the theories of Economic Analysis of Law and Theory of Change. This research shows that Islamic and normative laws provide opportunities to develop blockchain zakat while prioritizing effective and efficient Sharia principles and legal principles. If applied to zakat institutions, blockchain has various positive impacts, especially in managing zakat funds. Some of the positive effects of using blockchain technology include transparency and accountability, systematic fund tracking, smart contracts with automation methods, efficient administration costs, encrypted security features, cross-border network access, and others. These various advantages will undoubtedly impact increasing public trust in zakat institutions, thereby optimizing the potential of zakat funds and producing a much more significant contribution to the distribution and utilization of zakat funds to mustahik and the wider community.
Improving the Quality of Halal Tourism through Waqf: Learnings from Existing Literature Yusuf, Muhammad Zulfikar; Yusuf, Muhammad; Mandalia, Siska
Journal of Mandalika Review Vol. 4 No. 1 (2025): Journal of Mandalika Review
Publisher : Politeknik Pariwisata Lombok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55701/mandalika.v4i1.220

Abstract

Introduction:Despite the growing importance of halal tourism and the potential of waqf as a financing mechanism, there is a lack of comprehensive analysis integrating waqf to enhance halal tourism quality. This study aims to fill this gap by identifying and highlighting models from existing literature that leverage waqf to improve halal tourism offerings, focusing on infrastructure development and service quality enhancement.Methodology: This qualitative research utilizes a literature review approach, analyzing scholarly documents, journals, books, and official reports to highlight various waqf models applicable to halal tourism development. This research involves descriptive and interpretative analysis of the gathered information from these sources.Findings: The study identifies three key waqf models with the potential to improve halal tourism: land substitution (ruislag), cash waqf, and Cash Waqf Linked Sukuk (CWLS). These models can address funding challenges in developing halal tourism infrastructure and enhancing service quality. Of these models, cash waqf has the most significant potential to increase halal tourism. However, implementation faces obstacles such as inefficient asset management, low public awareness, and the need for improved governance structures. Waqf presents a promising avenue for financing and enhancing halal tourism, but realizing its full potential requires addressing management inefficiencies, increasing stakeholder awareness, and fostering collaboration between government bodies, waqf institutions, and private investors.Conclusion: Implementing strategic reforms and leveraging digital solutions can optimize waqf's impact on halal tourism development, contributing to sustainable economic growth and community welfare.
Digital Strategies for Promoting Religious Moderation: The Role of Muhammadiyah and Nahdlatul Ulama on Social Media Yusuf, Muhammad Zulfikar; Nahar, Muhammad Hasnan; Abror, Hizba Muhammad; Renaldi, Muhammad Hafizh
International Journal of Nusantara Islam Vol 12 No 2 (2024): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v12i2.40448

Abstract

Indonesia is unique because of its pluralistic and diverse character. This uniqueness can certainly produce conflict between communities if not managed well. One cause of this is radicalism and intolerance. Moreover, there has been an increase in the number of digital media users in Indonesia, which has the potential to become an arena for contesting various ideologies, including extreme ones. Therefore, a country with religious and cultural diversity requires a religious moderation approach to overcome radicalism and intolerance. This study aims to provide an overview of the role of Muhammadiyah and Nahdlatul Ulama in promoting religious moderation on social media. The research method used was descriptive qualitative with descriptive analysis that uses secondary data from various scientific literature sources such as journals, books, official reports, and social media content. Muhammadiyah and Nahdlatul Ulama were chosen because they are the most prominent Islamic organisations in Indonesia and significantly influence religious life. Content analysis was used in this study. This research shows that religious organisations such as Muhammadiyah and Nahdlatul Ulama play an important role in efforts to ground the religious moderation movement in Indonesia, especially in the context of digital media. Islam Berkemajuan and Islam Nusantara are views initiated by these two organizations to foster religious moderation in society. These two organisations use digital platforms to spread religious messages that emphasise tolerance, harmony, and respect for diversity. The implication of this research is that the presence of Muhammadiyah and NU on social media is strategic in shaping public opinion and expanding the understanding of religion. By using digital media, these two organisations are disseminators of moderate religious teachings and agents of social change that can reduce extremism
Digital Strategies for Promoting Religious Moderation: The Role of Muhammadiyah and Nahdlatul Ulama on Social Media Yusuf, Muhammad Zulfikar; Nahar, Muhammad Hasnan; Abror, Hizba Muhammad; Renaldi, Muhammad Hafizh
International Journal of Nusantara Islam Vol 12 No 2 (2024): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v12i2.40448

Abstract

Indonesia is unique because of its pluralistic and diverse character. This uniqueness can certainly produce conflict between communities if not managed well. One cause of this is radicalism and intolerance. Moreover, there has been an increase in the number of digital media users in Indonesia, which has the potential to become an arena for contesting various ideologies, including extreme ones. Therefore, a country with religious and cultural diversity requires a religious moderation approach to overcome radicalism and intolerance. This study aims to provide an overview of the role of Muhammadiyah and Nahdlatul Ulama in promoting religious moderation on social media. The research method used was descriptive qualitative with descriptive analysis that uses secondary data from various scientific literature sources such as journals, books, official reports, and social media content. Muhammadiyah and Nahdlatul Ulama were chosen because they are the most prominent Islamic organisations in Indonesia and significantly influence religious life. Content analysis was used in this study. This research shows that religious organisations such as Muhammadiyah and Nahdlatul Ulama play an important role in efforts to ground the religious moderation movement in Indonesia, especially in the context of digital media. Islam Berkemajuan and Islam Nusantara are views initiated by these two organizations to foster religious moderation in society. These two organisations use digital platforms to spread religious messages that emphasise tolerance, harmony, and respect for diversity. The implication of this research is that the presence of Muhammadiyah and NU on social media is strategic in shaping public opinion and expanding the understanding of religion. By using digital media, these two organisations are disseminators of moderate religious teachings and agents of social change that can reduce extremism
Optimalisasi Wakaf Tanah Perspektif Istibdal (Studi pada Harta Wakaf Pimpinan Daerah Muhammadiyah Kota Yogyakarta) Yusuf, Muhammad Zulfikar
Jurnal Magister Ekonomi Syariah Vol. 1 No. 1 Juni (2022): J-MES: Jurnal Magister Ekonomi Syariah
Publisher : Program Studi Magister Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmes.2022.011-06

Abstract

This study aims to analyze the optimization of waqf land in the perspective of istibdal carried out by the Muhammadiyah Regional Leadership of Yogyakarta City. The type of research used is descriptive qualitative research with interviews and literature study. The analytical method used is istihsan analysis by looking for benefits in the istibdal process of waqf property. Based on the results of the analysis carried out, it was found that istibdal waqf property is one way so that the benefits of waqf can continue to be felt on waqf assets that are no longer productive or cannot be used anymore. Istibdal waqf is needed as an effort so that the waqf property is still able to provide benefits as aspired by the wakif. There are four (4) types of istibdal waqf that have been used in exchanging waqf property, namely: Istibdal Nazhir, Istibdal Benefits, Istibdal Place and Istibdal Status. Istibdal land waqf carried out by PDM Yogyakarta City is able to optimize waqf land well. This is evident from the utilization of waqf land which has not been able to be maximized due to various obstacles then istibdal land waqf is carried out which is significantly able to make the waqf property optimal and productive again.  
Maslahah Mursalah sebagai Metode Penentuan Hukum dalam Ekonomi Islam: Penerapan Teknologi untuk Filantropi Yusuf, Muhammad Zulfikar; Muhammad Rezky Fauzy
Islamic Economics, Finance, and Banking Review Vol. 5 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v5i1.12114

Abstract

Saat ini, produk dan inovasi ekonomi mengalami perkembangan yang cukup signifikan. Namun demikian, perkembangan ini membutuhkan  landasan hukum agar berjalan sesuai dengan kaidah dan prinsip Islam. Dalam konteks ini, maslahah mursalah berperan penting sebagai bagian dari metode hukum Islam yang memberikan aturan hukum agar kegiatan ekonomi selalu relevan dalam setiap kondisi ruang dan waktu, serta tetap berorientasi pada kemaslahatan masyarakat luas. Penelitian ini bertujuan untuk menganalisis bagaimana peran maslahah muslahah dan bagaimana maslahah mursalah dapat memberikan manfaat bagi filantropi Islam yang terkait dengan pemanfaatan teknologi. Metode penelitian deskriptif kualitatif dengan studi pustaka menggunakan data dari dokumen-dokumen artikel ilmiah seperti jurnal, buku, prosiding maupun sumber terbitan bereputasi lainnya. Hasil penelitian ini menunjukkan bahwa berbagai model filantropi Islam yang mampu menerapkan teknologi seperti pemanfaatan blockchain untuk manajemen zakat, pembayaran infaq dan sedekah melalui Quick Respond Indonesian Standard (QRIS), dan inovasi Cash Waqf Linked Sukuk merupakan salah satu bentuk ijtihad maslahah mursalah yang belum diakomodir oleh nash-nash syar’i dan mampu memberikan kemaslahatan bagi masyarakat luas. Pemanfaatan teknologi dalam filantropi Islam tersebut merupakan upaya untuk menunjukkan pentingnya maslahah mursalah dalam menjawab tantangan hukum kontemporer dalam ekonomi Islam yang terus berkembang seperti saat ini.
The Role of Zakat on Economic Growth: Modification of the Mathematical Model from an Islamic Economic Perspective Yusuf, Muhammad Zulfikar
El-Barka Journal of Islamic Economics and Business Vol. 8 No. 1 (2025)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v8i1.11949

Abstract

Zakat is seen as a financial instrument that minimizes economic inequality and distributes wealth from the rich to the poor and needy. Empirical facts show that zakat can stimulate economic growth, increase consumption, investment and government spending. However, the role of zakat variable is often overlooked, especially in the context of mathematical model of economic growth. Therefore, this research seeks to evaluate the mathematical model of economic growth and modify it by involving zakat variable. It is important to conduct this research to measure the socio-economic impacts produced by zakat and analyze economic growth more comprehensively. The method used in this research is conceptual approach with library research. This research offers a mathematical model involving zakat variable in economic growth. The model offered is Y = C + I + G + Z + (X – M), where Z is the zakat. Thus, adding zakat variable to the mathematical model needs to be implemented to read economic dynamics comprehensively, especially in Muslim majority country such as Indonesia. The implications of this research play an important role in providing decision recommendations for policymakers and zakat institutions.
DETERMINAN KOMITMEN ORGANISASI: Studi Pada Kader Ikatan Mahasiswa Muhammadiyah Yusuf, Muhammad Zulfikar
Psyche: Jurnal Psikologi Vol 5, No 2 (2023)
Publisher : Universitas Muhammadiyah Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36269/psyche.v5i2.1286

Abstract

Setiap organisasi, dalam struktur manapun pasti memiliki cita-cita, termasuk Ikatan Mahasiswa Muhammadiyah. Guna mewujudkan cita-cita tersebut, dibutuhkan kader IMM yang memiliki komitmen organisasi yang kuat. Keberhasilan untuk mempertahankan komitmen organisasi tidak bisa terlepas dari berbagai faktor yang turut mendukung. Beberapa variabel yang dapat memengaruhi komitmen organisasi seseorang antara lain religiusitas dan gaya kepemimpinan. Pada penelitian ini, peneliti melakukan analisis tentang komitmen organisasi pada kader IMM DIY.  Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh religiusitas dan gaya kepemimpinan terhadap komitmen organisasi pada kader IMM DIY. Penelitian ini merupakan penelitian kuantitatif dengan teknik survei. Sampel dalam penelitian ini adalah Kader Ikatan Mahasiswa Muhammadiyah dan berada di bawah naungan Dewan Pimpinan Daerah Ikatan Mahasiswa Muhammadiyah Daerah Istimewa Yogyakarta. Teknik pengumpulan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 100 sampel menggunakan rumus Lemeshow. Teknik analisis data yang digunakan adalah Structural Equation Modeling dan Partial Least Square (SEM-PLS) dengan alat analisis menggunakan Smart-PLS 3.0. Hasil penelitian ini menunjukkan bahwa religiusitas dan gaya kepemimpinan berpengaruh terhadap komitmen organisasi kader IMM DIY.