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All Journal Signifikan : Jurnal Ilmu Ekonomi Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Administrasi Kesehatan Indonesia Jurnal Ilmiah Ekonomi Islam Liquidity: Jurnal Riset Akuntansi dan Manajemen Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Muhammadiyah International Journal of Economics and Business Jurnal Perilaku dan Strategi Bisnis International Journal of Zakat (IJAZ) Indonesian Journal of Economics Application (IJEA) JESS (Journal of Education on Social Science) JURNAL STUDIA ADMINISTRASI Kontigensi: Jurnal Ilmiah Manajemen Indonesian Journal of Multidisciplinary Science International Journal of Asian Business and Management (IJABM) Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics, Business and Innovation Research
Mukhaer Pakkanna
Institut Teknologi Dan Bisnis Ahmad Dahlan, Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Efficiency analysis of productive waqf management at Jogokariyan Mosque Yogyakarta Jamagis, Alwaqiatul; Pakkanna, Mukhaer; Umam, Saiful
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 4 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i4.797

Abstract

Waqf plays an important role in promoting the welfare of society, especially in overcoming poverty and social inequality in Indonesia, a Muslim-majority country. This study aims to analyze the production efficiency of productive waqf management by Nazir in Jogokariyan Mosque Yogyakarta and identify problems in the management. The research method uses a quantitative approach with Data Envelopment Analysis (DEA) and Banxia Frontier Analyst software. Primary data comes from the Jogokariyan Mosque's finances managed by Nazhir waqf. The results showed that DMU 1 (lodging) achieved 100% efficiency in 2017, 2018, and 2019. DMU 2 (rice fields) achieved 100% efficiency from 2017 to 2023. Efforts to improve the efficiency of DMU 1 involve successively reducing the input variables of employee salaries (10.42%, 14.30%) in 2020-2021, and employee salary costs and operating costs in 2022 (14.19%, 4.35%). However, revenue and profit outputs need to be improved (27.94%, 32.45%) in 2020, (26.27%, 30.70%) in 2021, and (25.71%, 30.45%) in 2022. DMU 2 does not require efficiency improvement as it reached 100% from 2017 to 2022.
Analisis Implementasi Manajemen Mutu Iso 9001:2015 Pada Kegiatan Pendayagunaan Di LAZ BMH Kalimantan Timur Rofiq, Muhamamad; Pakkana, Mukhaer
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10835

Abstract

This research has the purpose of analyzing the application of ISO 9001:2015 quality management principles to the Utilization division at LAZNAS Baitul Maal Hidayatullah (BMH) east Kalimantan. The method in this research is descriptive qualitative using primary data and supported by secondary data. Techniques for collecting data used in this study are interviews observations of leadership and management elements, program and utilization departments as customers in this case as beneficiaries, that it is supported by notes or documents institution. While the population includes the BMH network in 4 districts/cities in East Kalimantan. Based on the results of the study, it was found that 7 ( seven ) ISO principles had been applied in the East Kalimantan BMH program and utilization division, including customer focus, leadership, people involvement, process approach, improvement, evidence-based decision-making, and good relationship management. The problems found are the understanding of amil or employees that is not optimal and consistency in a recording. The benefits of this research are expected to provide input and feedback on the implementation of ISO 9001:2015 quality management at BMH East Kalimantan.
Strategi Peningkatan Penerimaan Dana Zakat Pada Badan Amil Zakat Nasional (BAZNAS) Kepahiang Zarkasih, Tria; Pakkana, Mukhaer
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10845

Abstract

The low level of zakat receipt at Baznas Kepahiang which has a majority Muslim community raises important problems to be addressed immediately. This research was conducted to help discover the right strategy to increase zakat acceptance. Using grounded theory research methods, the author formulates relevant theories based on field facts. The results revealed that the main obstacle causing the low receipt of zakat funds at Baznas Kepahiang was influenced by the target that was not achieved due to minimal knowledge about zakat and Baznas. The strategy to increase the receipt of zakat funds at Baznas Kepahiang is formulated in the form of socialization and education, transparency and accountability, partnerships, and optimization of the use of digital technology where socialization and education require transparency and accountability in campaign materials to introduce Baznas Kepahiang and its activities. Good and routine socialization and education will build partnership relationships. Socialization and education will run successfully if supported by the use of digital technology. Transparency and accountability that are done well will maintain partner trust. Transparency and accountability require the growing use of digital technologies. Partnership relationships will be closer if strengthened by the use of digital technology.
Waqf Forest Development Strategy in Cibunian Bogor Munandar, Asep Nurimam; Pakkana, Mukhaer; Amrizal, Amrizal
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 14 No. 2 (2022)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v14i2.28119

Abstract

Indonesia has a significant waqf potential. However, its realization has not been optimal. Using the Bogor Waqf Forest Foundation as the case study, this research analyzes the implementation of the waqf forest development strategy. It assesses the priority Benefits, Opportunities, Costs, and Risks (BOCR) faced. This study uses the business model canvas (BMC) to the BOCR by mapping the nine business blocks of the canvas model. The study finds that the main priorities to strengthen the management and development of the forest waqf project are 1) nāẓir professionalism and competence in knowledge of waqf laws, 2) research and discourse development, and 3) personal approach to collecting waqf funds. Abstrak. Indonesia memiliki potensi wakaf yang signifikan, namun realisasinya belum optimal. Dengan memilih Yayasan Hutan Wakaf Bogor sebagai studi kasus, penelitian ini menganalisis implementasi strategi pengembangan hutan wakaf dan menilai prioritas manfaat, peluang, biaya, dan risiko (BOCR) yang dihadapi. Kajian ini menerapkan business model canvas (BMC) pada BOCR, dengan memetakan sembilan blok BMC. Studi ini menemukan bahwa prioritas utama untuk memperkuat pengelolaan dan pengembangan proyek wakaf hutan adalah 1) profesionalisme nāẓir dan kompetensi dalam pengetahuan hukum wakaf, 2) penelitian dan pengembangan wacana, dan, 3) pendekatan personal dalam pengumpulan dana wakaf
Analisis Penerapan Prinsip-prinsip Islamic Good Corporate Governance (GCG) pada Pengelolaan Keuangan Syariah di Baznas: Studi Kasus Baznas Kabupaten Morowali Lalu Khaeril Anwar; Iwan Setiadi; Pitri Yandri; Mukhaer Pakkanna; Amie Amelia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9948

Abstract

Analysis of the Implementation of Islamic Good Corporate Governance (GCG) Principles in Sharia Financial Management at BAZNAS (A Case Study of BAZNAS Morowali Regency). This research aims to analyze the application of Islamic Good Corporate Governance (GCG) principles in the management of sharia finance at the National Zakat Agency (BAZNAS) in Morowali Regency. Islamic GCG is a governance principle founded on Islamic values, including syura (consultation), amanah (responsibility), justice, and transparency. The study used a qualitative approach with a case study method, where data was collected through in-depth interviews, observation, and documentation. The informants were BAZNAS leaders. The results show that the implementation of Islamic GCG principles at BAZNAS Morowali Regency is progressing quite well, particularly in the areas of financial reporting transparency, accountability in the use of zakat funds, and strict sharia supervision. However, some challenges still exist, such as a limited number of human resources who fully understand Islamic governance principles and difficulties in the digitalization of financial reporting. This research contributes to the literature on sharia financial governance and provides recommendations for strengthening a governance system that aligns with Islamic values within zakat management institutions. By optimally implementing Islamic GCG, BAZNAS is expected to increase public trust and more effectively and equitably distribute zakat funds to recipients (mustahik).
Co-Authors Abdul Aziz Abdul Rauf Chaerudin Aditya, Mochammad Yana Ambardi Ambardi Amelia, Amie Amie Amelia Amrizal Amrizal Amrizal Amrizal Armein Sjuhary Rowi Asep Nurimam Munandar Bayu Purnama Putra Bramanta, Septian Damayanti Achmad Suroko Dani Kurniawan Emma Rachmawati Gohardi, Virgo Sulianto Helianto Iwan Setiadi Jamagis, Alwaqiatul Kurniawan, Deni Wahyudi Lalu Khaeril Anwar Lincolin Arsyad Maulana Muzaky Mochamad Iqbal Nurmansyah Muh. Akbar Muhajir Syamsu Muhamamad Rofiq Mujahid Quraisy Munandar, Asep Nurimam Musayyin Abdullah Nurjuman, Husnan Pitri Yandri Riyanto, Dwi Rizki Pratama Rofiq, Muhamamad Saiful Umam Saihul Slamet Budiarto, Slamet Sutarman Sutarman Sutia Budi Syahran Syahrizul, Syahrizul Tria Zarkasih Uki Masduki Umniyatun, Yuyun Vivin Andriani Widana, Gusti Oka Widhy Prasetyo Zarkasih, Tria