Garuda - Garba Rujukan Digital

Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera Nurhudawi, Nurhudawi; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10124

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan.

Analisis Pengaruh Kinerja Keuangan Terhadap Kemampuan Membayar Zakat Harahap, Ima Khoirunnisa; Harahap, Darwis; Zein, Aliman Syahuri
Journal of Islamic Social Finance Management Vol 1, No 2 (2020): Juli-Desember
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Abstract Zakat is one of the social activities carried out by PT. Bank Syariah Mandiri and that must be paid when it reaches the nisab. The calculation of zakat funds issued is 2.5% of profit before tax. To determine the ability of banks to generate relative profits using the Ratio of Return on Assets (ROA) and Return on Equity (ROE). Based on data obtained from PT. Bank Syariah Mandiri percentage of ROA, ROE and Zakat fluctuated in 2008-2016, however, the increase in percentage that occurred in ROA and ROE was not always followed by an increase in zakat. This research was conducted to determine whether ROA and ROE affect the ability to pay zakat in PT. Bank Syariah Mandiri, either partially or simultaneously. This research data is a quantitative research. And the data analysis technique used multiple linear regression method using the SPSS version 22.00 computer program. The results of the research partially (t test) state that ROA has no effect on zakat. Meanwhile, ROE affects zakat. ROA and ROE influence on zakat. Keywords: ROA, ROE, Zakat

Strategi Optimalisasi Penghimpunan Zakat Profesi BAZNAS Kabupaten Mandailing Natal Safitri, Alwijah Indah; R, Rukiah; Zein, Aliman Syahuri
Journal of Islamic Social Finance Management Vol 4, No 1 (2023): JANUARI-JUNI 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v4i1.8232

Abstrak Penghimpunan zakat profesi yang dilakukan oleh Badan Amil Zakat Nasional Kabupaten Mandailing Natal mengalami penurunan dari tahun 2020 ke 2021, dikarenakan banyak para PNS yang tidak setuju terhadap peraturan yang dibuat oleh Bupati Mandailing Natal. Penelitian ini dilakukan untuk melihat strategi optimalisasi penghimpunan zakat profesi di lingkungan Badan Amil Zakat Nasional Kabupaten Mandailing Natal. Jenis penelitian yang akan digunakan dalam penelitian ini yaitu penelitian kualitatif dengan pendekatan deskriptif dalam bentuk teori desain. Hasil penelitian ini menunjukkan bahwa BAZNAS Kabupaten Mandailing Natal terdapat kendala dikarenakan UPZ masih sedang di evaluasi, potensi zakat profesi di BAZNAS Kabupaten Mandailing Natal juga tidak terpenuhi, disebabkan karena kurangnya sosialisasi, kepedulian masyarakat untuk mengeluarkan zakat, karena terbiasa di masyarakat mengeluarkan zakat ke keluarga atau orang yang terdekat bukan ke kantor BAZNAS dan masih ada para PNS lainnya kurang mengetahui tentang zakat profesi. Solusi yang dilakukan oleh BAZNAS Kabupaten Mandailing Natal untuk mengoptimalkan zakat profesi yakni dengan mengumpulkan sebanyak-banyaknya zakat profesi, seperti zakat dari konglomerat dan zakat dari perusahaan-perusahaan di Kabupaten Mandailing Natal.Kata Kunci: Zakat Profesi, BAZNAS AbstractThe collection of professional zakat carried out by the National Amil Zakat Agency for Mandailing Natal Regency has decreased from 2020 to 2021, because many civil servants disagree with the regulations made by the Regent of Mandailing Natal. This research was conducted to look at the strategy for optimizing the collection of professional zakat within the National Amil Zakat Agency, Mandailing Natal Regency. The type of research that will be used in this study is qualitative research with a descriptive approach in the form of design theory. The results of this study indicate that BAZNAS for Mandailing Natal Regency has problems because UPZ is still being evaluated, the potential for professional zakat at BAZNAS for Mandailing Natal Regency is also not fulfilled, due to lack of socialization, public concern for issuing zakat, because the community is used to giving zakat to family or the closest people are not to the BAZNAS office and there are still other civil servants who do not know about professional zakat. The solution made by BAZNAS for Mandailing Natal Regency to optimize professional zakat is to collect as much professional zakat as possible, such as zakat from conglomerates and zakat from companies in Mandailing Natal Regency.Keywords: Professional Zakat, BAZNAS

Efektifitas Pengumpulan dan Pendistribusian Zakat Untuk Kesejahteraan Mustahik Siregar, Rosita; Batubara, Damri; Hamid, Azwar; Zein, Aliman Syahuri
Journal of Islamic Social Finance Management Vol 5, No 1 (2024): JANUARI - JUNI
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v5i1.11780

Abstrak Zakat merupakan kewajiban bagi umat Islam apabila cukup haul dan nisabnya. Esensinya untuk mengangkat kesejahteraan ekonomi fakir, miskin dan yang tidak mampu,. Jenis penelitian ini adalah kualitatif serta menggunakan metode deskriptif. Teknik pengumpulan datanya melalui wawancara, observasi dan dokumentasi. Teknik analisis dalam penelitian ini yaitu menggunakan reduksi data, penyajian data, dan penarikan kesimpulan. Teknik keabsahan datanya adalah teknik triangulasi sumber. Hasil penelitian ini mengungkapkan bahwa adanya efektifitas pengumpulan dan pendistribusian zakat yang dilakukan LAZISNU Kota Padangsidimpuan secara efektif berdampak positif kepada mustahik. Efektifitas pengumpulan zakat dari muzakki dan didistribusikan kepada musthikmampu meningkatkan kesejahteraan ekonomi mereka, dilihat dari banyaknya efektifitas program zakat produktif yang dilakukan oleh LAZISNU Kota Padangsidimpuan. Seperti,memberikan modal usaha bagi mustahik yang tidak mampu, memberikan beasiswa pendidikan dan bantuan-bantuan lainnya. Begitu juga dengan zakat konsumtif yang tidak kalah banyak dengan zakat produktif sehingga mustahik banyak yang terbantu. Kata Kunci : Realisasi, Pengumpulan, Pendistribusian, Kesejahteraan Abstract Zakat is an obligation for Muslims if the haul and nisab are sufficient. Its essence is to improve the economic welfare of the needy, the poor and the underprivileged. This type of research is qualitative and uses descriptive methods. The data collection technique is through interviews, observation and documentation. The analysis technique in this research is using data reduction, data presentation, and drawing conclusions. The data validity technique is the source triangulation technique. The results of this research reveal that the effectiveness of zakat collection and distribution carried out by LAZISNU Padangsidimpuan City has had a positive impact on mustahik. The effectiveness of collecting zakat from muzakki and distributing it to musthik can improve their economic welfare, seen from the effectiveness of the many productive zakat programs carried out by LAZISNU Padangsidimpuan City. Such as, providing business capital for mustahik who cannot afford it, providing educational scholarships and other assistance. Likewise, consumptive zakat is no less numerous than productive zakat, so many mustahik are helped. Keywords: Realization, Collection, Distribution, Welfare

Evaluasi Terhadap Pelaksanaan E-Warong Di Kecamatan Padangsidimpuan Tenggara Rahayu, Rahayu; Zein, Aliman Syahuri
Journal of Islamic Social Finance Management Vol 1, No 2 (2020): Juli-Desember
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

One of the problems often experienced by developing countries is the problem of poverty, including Indonesia. As an effort to accelerate poverty reduction, since 2007 the Government of Indonesia has implemented the PKH (Family of Hope Program), in which there is a design for the E-Warong (Joint Business Group) KUBE PKH program as a means of accelerating poverty alleviation. This study aims to evaluate the implementation of E-Warong KUBE PKH. This research is a qualitative research, the data sources are primary data and secondary data. The results of this study indicate that the evaluation of the implementation of E-Warong KUBE PKH in Southeast Padangsidimpuan District has not been maximally carried out in accordance with the instructions for implementing E-Warong KUBE PKH, there are several factors that cause the implementation of E-Warong KUBE has not been maximally implemented including, lack of awareness of PKH members towards the responsibility of E-Warong KUBE which causes E-Warong KUBE cannot be said to be successful in increasing the common economy and the lack of understanding of PKH members in using technology, especially in the use of friction machines. As for the contribution in this research, it is hoped that the E-Warong KUBE PKH will be able to evaluate the program so that it runs well and to improve the performance of each PKH member in the future. Key words: Evaluation, Implementation, E-Warong KUBE PKH

Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatra Nurhudawi, Nurhudawi,; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.9441

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan.

Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera Nurhudawi, Nurhudawi; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10124

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan.

Optimizing Sharia Pension Funds: Toward Superior Non-Bank Finance Zein, Aliman Syahuri; Nasution, Astari Salsabila; Siregar, Aulia Putri; Safitri, Destia Indah; Harahap, Nova Khairani; kholila, Nur; Simbolon, Nurul Faradilla
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i1.12453

Retirement is considered a desire to earn money after working, but the age leading up to retirement is still considered an unproductive time. This research uses literature review to collect, analyze and interpret data from various literature sources. Literature review is an integral part of research. By increasing productivity, raising public awareness, becoming a source of funding for development, and offering more stable investment options, Islamic pension programs can help reduce poverty by improving economic and financial stability in the long run, reducing the burden on the government pension system, and allowing individuals to be more sterile. Non-bank financial institutions use social media to increase public participation in Islamic pension funds by listening, talking, energizing, supporting and embracing. Therefore, social media platforms play an important role in encouraging people to join Islamic pension funds managed by non-bank financial institutions.

Title

Found 38 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 38 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 38 Documents
Search