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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam JURIS (Jurnal Ilmiah Syariah) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman IMARA : Jurnal Riset Ekonomi Islam Aghniya: Jurnal Ekonomi Islam Al-Sharf: Jurnal Ekonomi Islam Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Journal Of Sharia Banking Ijtimā`iyya: Journal of Muslim Society Research JURIS (Jurnal Ilmiah Syariah) Mudabbir: Journal Research and Education Studies Journal Of Islamic Social Finance Management International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JIFTECH: Journal Of Islamic Financial Technology Jurnal Mahasiswa Akuntansi Samudra I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Imara: Jurnal Riset Ekonomi Islam Socius: Social Sciences Research Journal Jurnal Akuntansi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Proceedings of International Conference on Islamic Economic Finance and Social Finance
Sarmiana Batubara
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penyaluran Dana Zakat dan Dana Kebajikan pada PT. BSI KCP Gunung Tua Nasution, Siti Batiah; Nofinawati, Nofinawati; Batubara, Sarmiana
Journal of Islamic Social Finance Management Vol 3, No 1 (2022): JANUARI-JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (854.164 KB) | DOI: 10.24952/jisfim.v3i1.5902

Abstract

Penyaluran bantuan dana zakat oleh PT. BSI KCP Gunung Tua untuk masyarakat mustahik Gunung Tua belum terlaksana secara menyeluruh dan belum tepat sasaran. Pihak BSI menyalurkan dana zakat dan dana kebajikan bukan saja kepada masyarakat yang sifatnya perorangan namun juga di berbagai instansi pemerintah. Tujuan penelitian ini adalah untuk mengetahu penyaluran dana zakat dan dana kebajikan pada PT. BSI KCP Gunung Tua. Hasil penelitian ini menunjukkan bahwa implementasi penyaluran dana zakat dana kebajikan dibagi atas beberapa program yaitu program pendidikan, kesehatan, keagamaan, dan sosial kemasyarakatan. Penyaluran dana zakat belum tersalurkan secara menyeluruh dan belum rutin setiap tahunnya sedangkan penyaluran dana kebajikan sudah terlaksana secara rutin setiap tahunnya dan di laksanakan secara baik sesuai dengan prosedur yang dibuat oleh Bank Syariah Indonesia KCP Gunung Tua. Adapun faktor-faktor pendukung dalam menyalurkan dana zakat dan dana kebajikan ada dua yaitu: eksternal (kepedulian sosial perusahaan) dan internal (promosi dan bisnis perusahaan). Kata Kunci   : Dana Kebajikan, Dana Zakat, Penyaluran
Legal Risk Management in Sharia Bank Contracts Lubis, Rahmat Husein; Batubara, Sarmiana
Ijtimā iyya Journal of Muslim Society Research Vol. 10 No. 1 (2025)
Publisher : Postgraduate, State Islamic University Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ijtimaiyya.v10i1.13868

Abstract

A crucial aspect of Islamic banking activities is the existence of contracts, which are agreements that bind the parties in financial transactions. However, in practice, there are legal risks arising from unclear contracts, differences in legal interpretation, and non-compliance with regulations. This risk can have an impact on the operational stability of Islamic banks and reduce public trust. The purpose of this study is to examine the forms of legal risks in Islamic bank contracts and their risk management mitigation strategies. The methodology used is a qualitative approach based on a literature analysis related to Islamic banking regulations, fatwas, and practices in Indonesia. The findings of this study confirm that legal risks can arise due to unclear contracts, violations of sharia principles, and non-compliance with regulations such as DSN-MUI fatwas and OJK regulations. These risks are found in murabahah, mudharabah, musyarakah, ijarah, istisna', and others, including defaults, data misuse, and juridical weaknesses. Recommended mitigation strategies include drafting clear contracts, sharia compliance audits, monitoring contract implementation, and education to customers. With effective legal risk management, Islamic banks can improve operational stability and public trust, while ensuring the sustainability of the Islamic banking industry in Indonesia
Analysis Of The Application Of Zakat Nabath (Agricultural Zakat) In Gondang Lumayang Village, Lembah Lubuk Manik Subdistrict Siregar, Winda Sari; Sarmiana Batubara
Jurnal I-Philanthropy Vol 5 No 2 (2025): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v5i2.29068

Abstract

The wealth paid for zakat will not simply disappear, but instead will increase, grow, and develop. The wealth paid for zakat can also make the wealth pure and blessed. The implementation of zakat is one of the worship that is related to individuals so that its distribution is truly guided by the principles of humanity. This research is a descriptive qualitative approach, to obtain the understanding of the Gondang Lumayang Community regarding agricultural zakat through interviews. The Gondang Lumayang Community consists of 150 heads of households, most of whom make a living as farmers. There are some who have their own rice fields, but there are also rice fields that are rented. This study aims to determine how the concept is applied by the community in paying agricultural zakat, what are the obstacles in paying agricultural zakat, and what solutions to overcome these obstacles. The results of this study are that farmers in Gondang Lumayang village have paid zakat, but not in accordance with the provisions of zakat. Some of them give alms to the mosque after the harvest due to the lack of understanding in paying agricultural zakat.
Co-Authors Abdul Nasser Hasibuan Adanan Murroh Afrini Nasution Alfadri, Ferri Ali Djamhuri Ari Apryansyah Armyn Hasibuan berlin berlin Dalimunthe, Mita Medina Damri Batubara Delima Sari Lubis Duma, Duma Fahrina Putri Sapna fatahuddin siregar Hamna, Fitri Harahap, Darwis Hasibuan, Devi Imelda Sahfitri Hasibuan, Fitriani hasibuan, salsabilah Idris Saleh Ihdi Aini ika purnama Jamila, Fitri Lestari, M.E.I, Sry Lestari, Sry Lubis, Aswadi Lubis, Rahmat Husein M. Fauzan Maria Kutbiah Marliyah Martondi Martondi Muhammad Wandisyah R Hutagalung Muhammad Yafiz, Muhammad Munawarah . Nashwa Nabila Kasih Nasution, Adanan Murroh Nasution, Siti Batiah Nauli, Mutiara Nawir Yuslem, Nawir Nofinawati Nofinawati Nofinawati Nofinawati, Nofinawati Prayogi Kusdino Putri Bunga Meiliana Putri Bungsu Siregar Rodame Monitorir Napitupulu Royhan Rangkuti, Mhd Rukiah Rukiah Lubis Safika Zebua Sari, Heny Purnama Setia Hidayah SIREGAR, BUDI GAUTAMA Siregar, Winda Sari Sitompul, Erlina Srikandi, Devi suci suci Sugianto tanjung, elpinia Toib Daulay, Ahmad Wanda Khairani Windari, Windari yennita sari Yuli Agustina