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All Journal Al-Manahij: Jurnal Kajian Hukum Islam International Journal of Nusantara Islam Jurnal Ekonomi Syariah Teori dan Terapan EKSPANSI Justisia Ekonomika JURNAL EKONOMI SYARIAH Jurnal Nasional Teknik Elektro dan Teknologi Informasi Al-Manahij : Jurnal Kajian Hukum Islam International Journal of Nusantara Islam Taraadin : Jurnal Ekonomi dan Bisnis Islam
Wisandani, Iwan
Islamic Economic Studies Program, Faculty Of Islamic Studies, Siliwangi University Tasikmalaya
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Perbankan Syari’ah sebagai Manifestasi Gerakan Ekonomi di Indonesia Wisandani, Iwan
Al-Manahij: Jurnal Kajian Hukum Islam Vol 1 No 2 (2007)
Publisher : Fakultas Syariah IAIN Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1201.368 KB) | DOI: 10.24090/mnh.v1i2.3706

Abstract

In Indonesia, Islamic (Shariah) banking discourse came up in 80’s decade, followedby other Islamic finance institutions in 90’s and 2000’s. Most of them are still oriented to the finance sector and only a few of them which pay attention to the real sector. In fact those two factors could be tied together to face the future.
The Monetary Policy in Indonesia: in the Perspective of Islamic Economics Iwan Wisandani; Sri Iswati; Rifki Ismal
International Journal of Nusantara Islam Vol 5, No 1 (2017): 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.v5i1.1443

Abstract

The writing is based on my concern on the monetary policy in Indonesia which is not fully in accordance with the Islamic teaching. Among all, the monetary policy doesn’t pay attention to the real sector. It can be seen from the sectorial dichotomy between the real and monetary sectors whereas in Islamic economics, monetary policy is only a representative of the real sector. The paper is a literary research with the approach of comparative study between Islamic monetary policy and the monetary policy employed in Indonesia. The research result is a composition of a transmission model from the perspective of Islamic economics which is based on BI Return (sharing) by creating a diagram and then explaining some thoughts of Muslim and western economists such as Stieglitz to create a monetary policy which gets along with the real sector. The model is an observational result to the monetary condition in Indonesia which is then compared to Islamic monetary thought. This model will gain good result when all transmissions of monetary policy are applied effectively.
ANALISIS PENERAPAN FATWA ZAKAT MAJELIS ULAMA INDONESIA PADA LEMBAGA AMIL ZAKAT NASIONAL DOMPET PEDULI UMAT DAARUT TAUHID PRIANGAN TIMUR iwan wisandani
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 4 No 2 (2020)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v4i2.6865

Abstract

This study is entitled "Analysis of the Application of the Fatwa of Zakat of the Indonesian Ulema Council at the National Zakat Amil Institute for the Care of the People of Daarut Tauhid East Priangan". In Indonesia, all Islamic Financial Institutions including Sharia Social Institutions in conducting their operations are based on the MUI fatwa.This research is a qualitative research with content analysis and phenomenological methods, with the following activities: The research will be carried out for six months, tracing literature studies and documents related to zakat fiqh, especially zakat issue fatwas issued by the Fatwa Commission and the National Sharia Council of the Indonesian Ulama Council. , then observations and interviews with amillin at the National Amil Zakat Institution, Dompet Peduli Umat Daarut Tauhid East Priangan, to get an overview of the mechanism for managing zakat.The results showed that the DPU DT in carrying out its activities always adheres to the MUI fatwa on the issue of zakat management. Although there are technical matters which are the policies of zakat managers. DPU DT views that the MUI Fatwa is needed to provide certainty in carrying out zakat management activities so that they run well and correctly and succeed for the prosperity of the community.Key Word : Fatwa Zakat, MUI, Daarut Tauhid
PENGARUH PDB DAN KURS RUPIAH-USD TERHADAP INVESTASI PORTOFOLIO ASING DI INDONESIA Kurdiansyah; Iwan Wisandani; Agus Ahmad Nasrulloh
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.3456

Abstract

The influence of foreign investors on the financial sector in Indonesia is still very large. Therefore it is necessary to know the factors that affect the amount of Foreign Portfolio Investment in Indonesia. The aim of this study is to know the effect of the rupiah-usd exchange rate and GDP on Foreign Portfolio Investment in Indonesia in 2007Q1-2020Q4? The research method used is quantitative research. The data used is secondary data with documentation data collection techniques. The data analysis technique uses the Vectorautoregression (VAR) method with Eviews 9. The results of data analysis for the GDP variable (X1) only have a 0.4% effect on the fluctuation of Foreign Portfolio Investment (Y) in Indonesia and X1 does not have a Granger causality with Y.While the Rp-USD exchange rate (X2) has an effect of 7.78% on Fluctuations in Foreign Portfolio Investment (Y) and X1 have Granger causality with Y. And 91.8% of the variables that affect the fluctuation of Foreign Portfolio Investment are Foreign Portfolio Investment itself or other random variables. The conclusion of the study, GDP (X1) has an insignificant effect of 0.4% on Foreign Portfolio Investment in Indonesia (Y). The Rp-USD exchange rate (X2) has an effect of 7.78% on Foreign Portfolio Investment in Indonesia (Y).
ANALISIS IMPLEMENTASI PSAK 101 PADA LAPORAN KEUANGAN DI KSPPS BMT AL-BINA TASIKMALAYA Naurah Nazhifah; Iwan Wisandani; Lina Marlina
JURNAL EKONOMI SYARIAH Vol 5, No 1 (2020): Jurnal Ekonomi Syariah
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jes.v5i1.1577

Abstract

This research, to study the implementation of PSAK 101 on the presentation and preparation of financial statements in KSPPS BMT Al-Bina Tasikmalaya. That is because at the BMT Al-Bina's financial statements found a non-conformity with PSAK 101 on the presentation of sharia financial statements. PSAK 101 is a statement of financial accounting standards that regulates the basic presentation of financial statement for sharia entities. This statement regulates the requirements for the presentation, structure and minimum requirements of the contents of financial statements. The method that used in this study is a qualitative descriptive method. Data collection technique in this research uses interviews, observation, and documentation to analyze data from the practice that carried out directly at the research site. The results of the study show that BMT Al-Bina in presenting they financial statements has not fully applied PSAK No.101, because (1) does not present a statement of cash flow, (2) does not present statement of sources and distribution of zakat (3) does not present statement of source and the use of virtue funds (4) does not present notes to financial statements (5) does not provide financial reporting and financial reporting information as required by PSAK No.101.
Perbankan Syariah sebagai Manifestasi Gerakan Ekonomi di Indonesia Iwan Wisandani
Al-Manahij: Jurnal Kajian Hukum Islam Vol 1 No 2 (2007)
Publisher : Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1201.368 KB) | DOI: 10.24090/mnh.v1i2.3706

Abstract

In Indonesia, Islamic (Shariah) banking discourse came up in 80's decade, followedby other Islamic finance institutions in 90's and 2000's. Most of them are still oriented to the finance sector and only a few of them which pay attention to the real sector. In fact those two factors could be tied together to face the future.
Acceptance and Use of Muzakki To Pay Non-Cash Zakat in West Java: Theory Extension of Technology of Acceptance Model Heni Sukmawati; Iwan Wisandani; Mega Rachma Kurniaputri
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp439-452

Abstract

ABSTRAK Strategi penghimpunan zakat infaq dan sedekah masa kini harus selaras dengan perkembangan teknologi dan perilaku masyarakat 5.0 (society 5.0), dimana Society 5.0 menciptakan masyarakat yang berbasis teknologi sehingga pembayaran zakat, infaq, dan sedekah non tunai harus memanfaatkan teknologi finansial seperti, mobile banking, ATM, QRIS, dompet digital maupun e-commerce. Tujuan penelitian ini yaitu guna mengetahui besarnya penerimaan dan penggunaan layanan teknologi finansial dalam membayar Zakat, Infaq, dan Sedekah (ZIS) menggunakan ekstensi Technology of Acceptance Model (TAM) dengan motivasi spiritual. Adapun metode penelitian yang digunakan adalah Structural Equation Modeling Partial Least Square (SEM-PLS) dengan sebanyak 129 responden yang berasal dari Kota Bekasi, Bandung, Bogor, Cimahi, Sukabumi, Garut, Majalengka, Tasikmalaya, dan Pangandaran. Penelitian ini menemukan bahwa muzakki dalam menerima dan menggunakan layanan teknologi keuangan untuk membayar ZIS secara non tunai dipengaruhi oleh persepsi kemudahan, persepsi kegunaan, sikap, dan intensi. Implikasi dari penelitian ini adalah agar lembaga zakat dapat mengetahui penerimaan dan penggunaan teknologi muzakki dalam menunaikan zakat non tunai sehingga dapat berinovasi dalam menyediakan layanan bagi muzakki maupun masyarakat yang akan membayar zakat non tunai. Kata Kunci: Zakat Non Tunai, Kesejahteraan Umum, Perilaku Mikroekonomi, Ekonomi Keuangan.   ABSTRACT The strategy of collecting zakat infaq and alms today must be in line with technological developments and community behavior 5.0 (society 5.0), where Society 5.0 creates a technology-based society. ATM, QRIS, digital wallet, and e-commerce. The purpose of this study is to determine the amount of acceptance and use of financial technology services in paying Zakat, Infaq, and Alms (ZIS) using the Technology of Acceptance Model (TAM) extension with spiritual motivation. The research method used is Structural Equation Modeling Partial Least Square (SEM-PLS) with 129 respondents taken from Bekasi, Bandung, Bogor, Cimahi, Sukabumi, Garut, Majalengka, Tasikmalaya, and Pangandaran. This study found that muzakki in accepting and using financial technology services to pay ZIS non-cash were influenced by perceived ease of use, perceived usefulness, attitudes, and intentions. However, the perceived usefulness does not affect the attitude of muzakki in paying non-cash ZIS, and indirectly the perceived usefulness does not affect the actual use of muzakki to pay ZIS. This research implies that zakat institutions can find out the acceptance and use of muzakki technology in paying zakat so that they can innovate in providing services for muzakki and people who will pay non-cash zakat. Keywords: Non-Cash Zakat, General Welfare, Microeconomic Behavior, Financial Economics.   DAFTAR PUSTAKA Aini, Z. N., Yuli, S. B., & Hakim, R. (2018). Perilaku muzakki dalam membayar zakat melalui transaksi non tunai di lembaga inisiatif zakat indonesia (IZI) Surabaya. Iqtishodia, 3(1), 39-58. https://doi.org/10.35897/iqtishodia.v3i1.163 Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action Control (pp. 11-39). Amin, H. (2021). An analysis of online sadaqah acceptance among university graduates in Malaysia. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/IMEFM-01-2019-0020 Anshari. (1993). Wawasan Islam: Pokok-pokok pikiran tentang Islam dan umatnya. Jakarta: RajaGrafindo Persada. Armitage, C., & Conner, M. (2001). Efficacy of the theory of planned behaviour: A meta-analytic review. British Journal of Social Psychology, 40, 471-499. https://doi.org/10.1348/014466601164939 Asdiansyuri, U. (2016). Analisis pengaruh pengeluaran zakat, infak, dan sedekah terhadap kesejahteraan muzakki. International Journal of Social and Local Economic Governance , 23-31. Astuti, W., & Prijanto, B. (2021). Faktor yang mempengaruhi minat muzaki dalam membayar zakat melalui kitabisa.com: Pendekatan technology acceptance model dan theory of planned behavior. Jurnal Al Muzara'ah, 9(1), 21-45. https://doi.org/10.29244/jam.9.1.21-44 Azman, F. M., & Bidin, Z. (2015). Factors influencing zakat compliance behavior on saving. International Journal of Business and Social Research, 5(1), 118-128. https://doi.org/10.18533/ijbsr.v5i1.688 Baharuddin. (2007). Paradigma psikologi Islami: Studi tentang elemen psikologi dari Al Quran. Yogyakarta: Pustaka Pelajar. BAZNAS. (2021). Outlook zakat Indonesia 2021. Jakarta: Pusat Kajian Strategis BAZNAS. Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting compliance intention on zakah on Employment Income in Malaysia: An Application of Reasoned Action Theory. Jurnal Pengurusan, 28, 85-102. Billah, Z. I. (2016). Analisis pengaruh nilai spiritual zakat terhadap kesejahteraan muzakki melalui perilaku ihsan. Malang: Universitas Islam Negeri Maulana Malik Ibrahim. Chuang, L. M., Liu, C. C., & Kao, H. K. (2016). The Adoption of fintech service: TAM perspective. International Journal of Management and Administrative Sciences, 1-15. DailySocial. (2020). Mengapa masyarakat Indonesia gunakan layanan fintech. Retrieved from https://databoks.katadata.co.id/datapublish/2020/12/28/mengapa-masyarakat-indonesia-gunakan-layanan-fintech Davis, F. D. (1989). Perceived usefulness, perveived ease of use, and user acceptance of information technology. Management Information System Research Center, 319-340. http://dx.doi.org/10.2307/249008 Davis, F. D., Bagozzi, R. P., & Warshaw, P. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 982-1003. https://doi.org/10.1287/mnsc.35.8.982 Dwilaksono, Y., Handayani, S. D., & Fauziyah. (2018). Effect of usefulness, ease of use, risk, product involvement, and subjective norms to a person's attitude and intentions of using online shopping among students in Yogyakarta. International Journal of Business Quantitative Economics and Applied Management Research, 1-9. Fauzi, A. (2017). Bagaimana hukum membayar zakat secara online. Retrieved from https://money.kompas.com/read/2017/05/16/183000626/bagaimana.hukum.membayar.zakat.secara.online. Ferdinand, A. (2014). Metode penelitian manajemen: Pedoman penelitian untuk penulisan skripsi. tesis, dan disertasi ilmu manajemen. Semarang: Undip Press. Gefen, D., Karahanna, E., & Straub, D. W. (2003). Trust and TAM in online shopping: An integrated model. MIS Quarterly, 27(1), 51-90. https://doi.org/10.2307/30036519 Global Web Index. (2019). E-Commerce in Indonesia. Retrieved from https://datareportal.com/reports/digital-2019-ecommerce-in-indonesia Hair, J., Black, W., Black, B., Babin, B., & Anderson, R. (2010). Multivariate data analysis: Global edition. New York: Pearson. Heikal, & Khaddafi, M. (2014). The intention to pay zakat commercial: An application of revised theory of planned behavior. Journal of Economics and Behavioral Studies, 727-734. Hermanto, S. B., & Patmawati. (2017). Determinan penggunaan aktual perangkat lunak akuntansi pendekatan technology acceptance model. Jurnal Akuntansi dan Keuangan, 19(2), 67-81. https://doi.org/10.9744/jak.19.2.67-81 Huei, C. T., Cheng, L. S., Seong, L. C., Khin, A. A., & Bin, R. L. (2018). Preliminary study on consumer attitude towards fintech products and services in Malaysia. International Journal of Engineering & Technology, 166-169. Husaini, A. (2020). Lebih efektif lembaga amil zakat siap transformasi ke era digital. Retrieved from https://nasional.kontan.co.id/news/lebih-efektif-lembaga-amil-zakat-siap-transformasi-ke-era-digital Hussin, D. J. (2016). Forecasting patronage factors of islamic credit card as a new e-commerce banking service: An integration of TAM with perceived religiosity and trust. Journal of Islamic Marketing, 7(4), 1-35. https://doi.org/10.1108/JIMA-07-2014-0050 Ichwan, A., & Ghofur, R. A. (2020). Pengaruh technology acceptance model terhadap keputusan muzakki membayar zakat melalui fintech gopay. Jurnal Ilmiah Ekonomi Islam, 6(2), 129-135. http://dx.doi.org/10.29040/jiei.v6i2.1011 IDX. (2021). Realisasi baru 217 persen wapres implementasi zakat 2021 perlu ditingkatkan. Retrieved from https://www.idxchannel.com/syariah/realisasi-baru-217-persen-wapres-implementasi-zakat-2021-perlu-ditingkatkan Inayah, Agriyanto, & Warno. (2018). The role of spirituality in the behavior of sharia bank mobile banking: Evidence from Indonesia. Jurnal Penelitian Sosial Keagamaan, 26(1), 197-224. https://doi.org/10.21580/ws.26.1.2611 Kardiono. (201). Analisis perilaku pengguna layanan internet banking dengan menggunakan pendekatan technology acceptance model dan perceived enjoyment di Surabaya. Petra Business and Management Review, 2(2), 122-139. Karmanto, G. D., & Baskoro, B. D. (2019). Penggunaan platform crowdfunding dalam menyalurkan zakat, infaq, dan shadaqah (ZIS): Studi intensi masyarakat. Jurnal Ekonomi Manajemen, 1-15. https://doi.org/10.46918/point.v2i2.748 Kashif, M., Sarifuddin, S., & Hassan, A. (2015). Charity donation: Intentions and behavior. Marketing and Intelligence & Planning, 33(1), 90-102. https://doi.org/10.1108/MIP-07-2013-0110 katadata. (2021). Indonesia pengguna fintech tertinggi ketiga di dunia. Retrieved from https://katadata.co.id/intannirmala/digital/60d1c95ea19bb/indonesia-pengguna-fintech-tertinggi-ketiga-di-dunia KNEKS. (2019). Insight: Buletin ekonomi syariah 3. Retrieved from https://knks.go.id/storage/upload/1566575768- Lee, S. (2016). User behavior of mobile enterprise applications. KSII Transaction on Internet and Information Systems, 3972-3985. Liebana-Cabanillas, F., Luna, I. R., & Montoro-Rios, F. (2017). Intention to use new mobile payment system: A comparative analysis of sms and nfc payments. Economic Research-Ekonomska Istraživanja, 892-912. Napitupulu, R. M., Lubis, R. H., & Sapna, F. (2021). Perilaku masyarakat dalam menunaikan zakat di masa pandemi covid-19. Jurnal Ilmiah Ekonomi Islam, 7(2), 771-777. http://dx.doi.org/10.29040/jiei.v7i2.2370 Nursaban, Aedy, H., & Gamsir. (2018). Studi perilaku muzakki dalam membayar zakat di Kota Kendari. Jurnal Progres Ekonomi Pembangunan, 1-16. Pikiran Rakyat. (2019). Dana zakat yang dihimpun lewat teknologi digital setiap tahun meningkat. Retrieved from https://www.pikiran-rakyat.com/ekonomi/pr-01320418/dana-zakat-yang-dihimpun-lewat-teknologi-digital-setiap-tahun-meningkat Purwanto, Sulthon, M., & Wafirah, M. (2021). Behavior intention to use online zakat: Application of technology acceptance model with development. ZISWAF: Jurnal Zakat dan Wakaf, 8(1), 44-60. Rahmawaty, A., Kusuma, H., & Sriyana, J. (2010). The role of spiritual motivation in acceptance of information technology in Indonesia. Proceedings of The Second International Workshop in Islamic Economics Theory, 151-169. Rahmiati, & Yuannita, I. I. (2019). The influence of trust, perceived usefulness, perceived ease of use, and attitude on purchase intention. Jurnal Kajian Manajemen Bisnis, 8(1), 27-34. https://doi.org/10.24036/jkmb.10884800 Raksadigiri, M. W., & Wahyuni, S. (2020). Perceived ease of use effect on perceived usefulness and attitude towards use and its impact on behavioural intention to use. International Journal of Advance Research, 8(12), 439-444. http://dx.doi.org/10.21474/IJAR01/12166 Republika. (2019). Digitalisasi zakat dan tantangannya apa saja. Retrieved from https://www.republika.co.id/berita/q0uw4q313/digitalisasi-zakat-dan-tantangannya-apa-saja Rohmah, I. L., Ibdalsyah, & Kosim, A. M. (2020). Pengaruh persepsi kemudahan berdonasi dan efektifitas penyaluran menggunakan fintech crowdfunding terhadap minat membayar zakat, infaq, dan shadaqoh. KASABA: Jurnal Ekonomi Islam, 13(1), 42-51. http://dx.doi.org/10.32832/kasaba.v13i1.3397 Sari, A. P., Anggraini, D., & Zaenardi, A. K. (2020). Menjadi OPZ penyintas di masa pandemi. Jakarta: BAZNAS. Setiawan, R. A., Setyohadi, D. B., & Pranowo. (2017). Understanding customers intention to use social network sites as complaint channel: An analysis of young customers perspectives. The 2nd International Conference on Energy, Environmental and Information System. doi:10.1051/e3sconf/20183111014 Sharma, & Sharma, N. (2016). Relationship between consumers spirituality and green purchasing intentions: the mediation effect of perceived consumer effectiveness. Kozhikode Society and Management Review, 1-11. https://doi.org/10.1177%2F2277975216665694 Siyal, A. W., Donghong, D., Umrani, W. A., Siyal, S., & Bhand, S. (2019). Predicting mobile banking acceptance and loyalty in Chinese bank customers. Sage Publications, 1-21. Solimun. (2002). Structural equation modeling: LISREL dan AMOS. Malang: Universitas Brawijaya. suaramuslim. (2017). Berzakat. Retrieved from https://suaramuslim.net/hukum-zakat-via-online/ Sukmawati, H., Joni, Rasyid, A. F., & Kurniaputri, M. R. (2021). Penerimaan dan penggunaan Layanan mobile banking perbankan syariah: Ekstensi technology acceptance model. Jurnal Ilmiah Ekonomi Islam, 7(3), 1-13. http://dx.doi.org/10.29040/jiei.v7i3.3615 Surendran, P. (2012). Technology acceptance model: A survey of literature. International Journal of Business and Social Research. http://dx.doi.org/10.18533/ijbsr.v2i4.161 Umer, S. A., & Shah, N. (2017). New determinants of ease of use and perceived usefulness for mobile banking adoption. International Journal Electronic Customer Relationship Management, 11(1), 44-67. http://dx.doi.org/10.1504/IJECRM.2017.086751 Wiethoff, C. (2004). Motivation to learn and diversity training: Application of the theory of planned behavior. Human Resource Development Quarterly, 15(3), 263-278. https://psycnet.apa.org/doi/10.1002/hrdq.1103 Wiharjo, B., & Hendratmi, A. (2019). Persepsi penggunaan zakat online di Indonesia. Jurnal Ekonomi Syariah dan Terapan, 6(2), 331-343. https://doi.org/10.20473/vol6iss20192pp331-343
Sistem Informasi Unit Pengumpul Zakat Terintegrasi (Studi Kasus: BAZNAS Kota Tasikmalaya) Acep Irham Gufroni; Iwan Wisandani; Heni Sukmawati
Jurnal Nasional Teknik Elektro dan Teknologi Informasi Vol 3 No 4: November 2014
Publisher : Departemen Teknik Elektro dan Teknologi Informasi, Fakultas Teknik, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.161 KB)

Abstract

Zakat management in Indonesia is one of the interesting things to be studied in order to alleviate poverty and improve the welfare of the community, this can be seen from the potential IDR 217 trillion national charity but only reached about IDR 1.5 trillion. Factors affecting the collection of zakat in Indonesia is the level of trust muzaki against Zakat Organisation (OPZ) that in this study is a Zakat Collector Unit (UPZ), muzaki option to distribute zakat directly to mustahik individually, lack of knowledge of the mechanisms muzaki charity, and the lack of muzaki knowledge of the existence of UPZ. To address this problem, we need an information system that can organize management processes that occur in the management of UPZ-based charity, especially mosque-based UPZ, the mosque as a base because of it religious activities in the community. The method used is the analysis to direct UPZ location and design of the interface, rules, and prototype. From this study produced an Integrated UPZ and BAZNAS Tasikmalaya City Information Systems using web technologies.
The Monetary Policy in Indonesia: in the Perspective of Islamic Economics Iwan Wisandani; Sri Iswati; Rifki Ismal
International Journal of Nusantara Islam Vol 5, No 1 (2017): 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.v5i1.1443

Abstract

The writing is based on my concern on the monetary policy in Indonesia which is not fully in accordance with the Islamic teaching. Among all, the monetary policy doesn’t pay attention to the real sector. It can be seen from the sectorial dichotomy between the real and monetary sectors whereas in Islamic economics, monetary policy is only a representative of the real sector. The paper is a literary research with the approach of comparative study between Islamic monetary policy and the monetary policy employed in Indonesia. The research result is a composition of a transmission model from the perspective of Islamic economics which is based on BI Return (sharing) by creating a diagram and then explaining some thoughts of Muslim and western economists such as Stieglitz to create a monetary policy which gets along with the real sector. The model is an observational result to the monetary condition in Indonesia which is then compared to Islamic monetary thought. This model will gain good result when all transmissions of monetary policy are applied effectively.
ANALISIS PENERAPAN PSAK 109 DALAM MENYUSUN LAPORAN KEUANGAN DI BAZNAS KABUPATEN TASIKMALAYA Ahmad Rokib; Iwan Wisandani; Elis Murhasanah
Taraadin : Jurnal Ekonomi dan Bisnis Islam Vol. 1 No. 2 (2021)
Publisher : FEB Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/trd.1.2.99-109

Abstract

Organisasi Pengelola Zakat (OPZ) merupakan lembaga pengelola zakat yang diberikan kepercayaan untuk dapat mengelola dana zakat yang telah dikumpulkan dari muzaki dan mempunyai wewenang untuk menyalurkannya kepada yang berhak dan melaporkan penggunaan dana zakat kepada publik. Lembaga zakat harus menggunakan pembukuan yang benar dan siap diaudit oleh akuntan publik. Jika lembaga zakat belum menerapkan akuntansi zakat, akibatnya akan ada masalah dalam audit dalam laporan keuangan lembaga amil zakat tersebut. Padahal, audit merupakan salah satu hal terpenting untuk meningkatkan kepercayaan masyarakat terhadap lembaga pengelola zakat. Yang mana pelaporan keuangan lembaga zakat, infak dan sedekah harus berpedoman pada PSAK 109 tentang zakat, infak dan sedekah. Penelitian ini bertujuan untuk menganalisis implementasi dalam penyusunan laporan keuangan sesuai dengan PSAK 109 yang dilakukan oleh BAZNAS Kabupaten Tasikmalaya. Metode penelitian ini menggunakan pendekatan  deskriftif kualitatif. Teknik pengumpulan data  melalui observasi, dokumentasi, dan wawancara dengan informan dalam pnelitian yaitu divisi keuangan, divisi penghimpunan dan divisi penyaluran BAZNAS Kabupaten Tasikmalaya. Teknik analisis data yang digunakan dalam penelitian ini adalah dokumen wawancara, reduksi data, analisis data, kemudian penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa BAZNAS Kabupaten Tasikmalaya telah menerapkan PSAK 109 walaupun dalam proses pencatatan dan hasil laporan keuangnnya tidak semuanya sesuai. Ada beberapa bagian yang  kurang sesuai dengan ketetapan yang ada. Mulai dari pengakuan yang belum sesuai dengan PSAK 109 seperti pengakuan dana non halal, pemisahan antara kas dana zakat, infak dan sedekah, kurangnya kebijakan terkait dengan pengungkapan dana zakat, infak dan sedekah serta kurang sempurnanya.
Co-Authors Acep Irham Gufroni Agus Ahmad Nasrulloh Ahmad Rokib Elis Murhasanah Heni Sukmawati Kurdiansyah Lina Marlina Mega Rachma Kurniaputri Naurah Nazhifah Rifki Ismal Sri Iswati Sukmawati, Heni