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Efektivitas Pengelolaan Zakat untuk Penguatan Usaha Mikro, Kecil dan Menengah (UMKM) dan Kapasitas Mustahik Rhamdania, Hannyva; Siswantoro, Dodik
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p39-54.46752

Abstract

Zakat merupakan salah satu pilar Islam yang memiliki peran strategis dalam mengetaskan kemiskinan dan mengurangi kesenjangan sosial. Penelitian ini bertujuan untuk menganalisis kontribusi program zakat yang dijalankan LAZISMU Ciamis dalam mendukung pencapaian SDG 1 (menghapus kemiskinan) dan SDG 4 (pendidikan berkualitas). Penelitian ini menggunakan pendekatan studi kasus untuk mengevaluasi program-program zakat yang dijalankan oleh LAZISMU di Kabupaten Ciamis dalam konteks pembangunan berkelanjutan dan penerapan maqashid syariah. Unit analisa yang dipilih adalah LAZISMU, sebuah Badan Amil Zakat Muhammadiyah yang berlokasi di Ciamis karena tahun 2022 mendapatkan penghargaan Terbaik I Kategori Filantropi untuk SDGs Action Awards. Pengumpulan data dilakukan dengan wawancara menggunakan pertanyaan tidak berstruktur (unstructured interview). Penentuan informan dalam wawancara ini menggunakan metode snowball sampling, yaitu metode convenience sampling yang diterapkan ketika sulit mengakses subjek dengan karakteristik tertentu. Penentuan informan awal dilakukan secara purposive, dan selanjutnya informan merekrut informan berikutnya dari rekan mereka hingga data yang diperoleh mencapai titik kejenuhan. Studi ini menunjukkan bahwa program bantuan UMKM berperan dalam meningkatkan ekonomi kelompok rentan, sementara beasiswa Mentari dan Sang Surya membuka akses pendidikan bagi siswa kurang mampu. Dengan menerapkan prinsip Maqashid Syari’ah, terutama Hifz al-Mal dan Hifz al-Aql,LAZISMU Ciamis mengelola zakat secara profesional, transparan, dan amanah. Hasil penelitian memberikan rekomendasi untuk memperkuat monitoring, diversifikasi program, dan sinergi dengan pemangku kepentingan guna meningkatkan dampak zakat secara berkelanjutan.
Competency-based curriculum in Shariah accounting study program in Indonesia Violita, Evony Silvino; Siswantoro, Dodik; Abdullah, Wasilah; Nurhayati, Sri
Jurnal Ekonomi & Keuangan Islam Volume 11 No. 2, July 2025
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol11.iss2.art9

Abstract

Purpose – This study aimed to evaluate the curricula of the Study Program in Shariah Accounting in Indonesia. This research also proposes a particular curriculum for study programs on Shariah accounting in Indonesia.Methodology – The curricula are evaluated using a competency-based approach towards some study programs. For this purpose, this study conducts a comparative research method by comparing the expectations of the industry with the curricula of six (6) undergraduate study programs in Shariah account-ing. This step is followed by conducting several interviews with the head of the study programs as well as the practitioners to support the qualitative analysis.Findings – The research finds that existing curricula need some improvement to meet the expectations of the industry. Some new subjects offered for the proposed competency-based curriculum are related to risk management, management control systems, the digital economy, leadership, Islamic entrepreneurship, ethics and governance, data analytics, and personal financial planning.Implications – Study programs in developing curricula should consider the comprehensiveness of the curricula and balance the aspects of knowledge, skills, ethics, and governance. Discussion forums among study programs in Indonesia can produce a curriculum that can be used as a standard or benchmark for their own study programs.Originality – Evaluating the existing curricula of the Shariah accounting program in Indonesia has not yet been conducted or discussed in the literature more intensely. This study analyzed curricula based on competencies. Hence, it can align graduates’ competencies with the needs of the industry.
PENGUATAN TATA KELOLA KEUANGAN DAERAH BERDASARKAN HASIL INDEKS PENGELOLAAN KEUANGAN DAERAH Khoirunnisa, Khoirunnisa Hasna Nuzulia Yusmina; Siswantoro, Dodik
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.368

Abstract

This study aims to evaluate the performance of regional financial governance in Klaten Regency based on Permendagri No 19 of 2020, which focuses on budget allocation in the APBD and budget absorption. This research is a case study with a qualitative approach. The research instruments were in-depth interviews, documentation studies, and direct observation at BPKPAD and Bappedalitbang Klaten Regency. The results of research on budget allocations in APBD show that there are human errors, a slow system, budget reallocations, differences in perceptions between regulators and regulates, and unclear and detailed rules. The absorption of the budget shows the role of planning, human resources, time management, and force majeure factors. The recommendation in this study is that the regulator can increase reviews related to the elaboration of the IPKD. It is advisable to organize training activities and technical guidance for measuring IPKD and implementing reward-punishment. For the Klaten Regency Government, it can improve coordination and socialization in the implementation of regional policies and consider human resources in terms of quality and quantity.