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All Journal IQTISHADIA Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Al-Buhuts (e-journal)
Nur Fani Arisnawati
IAIN Pekalongan
Economics, Econometrics & Finance

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The Effectiveness Of Productive Infaq-Based Community Economic Empowerment to The Small And Medium Enterprises (SMEs) Growth in Pekalongan Nur Fani Arisnawati
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.7910

Abstract

This study aims to find out (1) the procedure of distributing productive infaq to empower the SMEs’ economy and (2) the effectiveness of productive infaq-based economy empowerment for SMEs growth by BAZNAS through Sharia Financial Institutions in Pekalongan. This research applies a qualitative method using a phenomenology approach, where BAZNAS serves as the primary data. During data collection, this research uses triangulation: observation, interviews, and documentation. Additionally, the sample was selected based on a purposive sampling technique. This study finds out that productive infaq is allocated by sharia financial institutions. Also, the distribution of ZIS (alms and infaq) through the non-profit institutions does not apply profit sharing between BAZNAS and the institutions because it is under qardul hasan. BAZNAS utilizes the productive infaq to increase the capital for business people. If the business has achieved its targets and objectives, the program can be found to be effective. Infaq of Sharia Financial Institutions in 2017-2018 reached 160 million IDR that has been distributed to the SMEs. As a result, the distribution can be considered very effective and may need improvement to get economic growth in Pekalongan.
The Implementation of SAK ETAP to The Financial Report of SMEs Nur Fani Arisnawati
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.205 KB) | DOI: 10.30603/ab.v15i2.1007

Abstract

This study aims to determine the preparation of Financial Report based on SAK-ETAP and constraints on the preparation of Batik Ar-Radhah SMEs in Pekalongan City. This research method uses a qualitative approach. This study uses primary data on the SMEs Batik Ar Radhah Pekalongan City. Data collection techniques using triangulation techniques, namely participant observation, interviews, and documentation. The sample in this study was selected based on a purposive sampling collection technique. Data analytic technique with data reduction, data display, and conclusions. The results of the study are the financial statement components in SMEs Batik Ar-Radhah Pekalongan City are slightly different when compared to the financial statement format with SAK ETAP chassis. The financial format according to Batik Ar-Radhah Pekalongan CitySMEs is current assets, trade receivables and other receivables, trade payables, short-term liabilities, and equity. In SAK ETAP regulates the existence of current assets: cash and cash equivalents, inventories; non-current assets, short-term liabilities, and long-term liabilities and equity. Constraints faced due to the lack of human resources in the field of financial accounting and financial report socialization based on SAK-ETAP by the Pekalongan City Government through training. So the suggestion from the author, it is better if human resources must be supported by its quality. For example: providing scholarships for employees of S1 Accounting / S1 Management education; employees are involved in training activities from Disperindagkop and other institutions.
The Effectiveness Of Productive Infaq-Based Community Economic Empowerment to The Small And Medium Enterprises (SMEs) Growth in Pekalongan Nur Fani Arisnawati
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.7910

Abstract

This study aims to find out (1) the procedure of distributing productive infaq to empower the SMEs’ economy and (2) the effectiveness of productive infaq-based economy empowerment for SMEs growth by BAZNAS through Sharia Financial Institutions in Pekalongan. This research applies a qualitative method using a phenomenology approach, where BAZNAS serves as the primary data. During data collection, this research uses triangulation: observation, interviews, and documentation. Additionally, the sample was selected based on a purposive sampling technique. This study finds out that productive infaq is allocated by sharia financial institutions. Also, the distribution of ZIS (alms and infaq) through the non-profit institutions does not apply profit sharing between BAZNAS and the institutions because it is under qardul hasan. BAZNAS utilizes the productive infaq to increase the capital for business people. If the business has achieved its targets and objectives, the program can be found to be effective. Infaq of Sharia Financial Institutions in 2017-2018 reached 160 million IDR that has been distributed to the SMEs. As a result, the distribution can be considered very effective and may need improvement to get economic growth in Pekalongan.
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