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All Journal Jurnal Akuntansi Multiparadigma al-Uqud : Journal of Islamic Economics
Ida Wijayanti
Universitas Airlangga
Economics, Econometrics & Finance

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TRANSFORMASI TATA KELOLA LEMBAGA ZAKAT PADA PEMBERDAYAAN SOCIAL ENTREPRENEUR Muhamad Nafik Hadi Ryandono; Ida Wijayanti
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10008

Abstract

Abstrak: Transformasi Tata Kelola Lembaga Zakat pada Pemberdayaan Social Entrepreneur. Tujuan penelitian ini adalah memberikan gambaran tata kelola lembaga zakat dalam pemberdayaan social enthrepreneur. Metode yang digunakan adalah studi kasus melalui wawancara dengan sejumlah informan pengelola lembaga zakat. Penelitian ini menemukan bahwa transformasi tata kelola lembaga zakat berdampak pada efektifitas dalam mengembangkan kemandirian sosial ekonomi mustahik. Pemberdayaan tersebut dilakukan dengan cara mendirikan usaha, penguatan permodalan usaha, pendampingan, dan keterlibatan mustahik secara berkelompok. Implikasinya, lembaga pengelola zakat bertransformasi menjadi lembaga social entrepreneur yang berfungsi memberdayakan para mustahik. Abstract: Transformation of Zakat Institution Governance in Empowering Social Entrepreneurs. The purpose of this study is to provide an overview of the governance of zakat institutions in social entrepreneur empowerment. The method used is a case study through interviews with several informants managing zakat institutions. This study finds that the transformation of the governance of zakat institutions has an impact on the effectiveness of developing mustahik socio-economic independence. The Empowerment is carried out by establishing a business, strengthening business capital, assistance, and involvement of group mustahik. The implication is that the zakat management institution is transformed into a social entrepreneur institution that functions to empower mustahik.
Factors influence online donation during COVID-19 pandemic Muhamad Nafik Hadi Ryandono; Aditya Kusuma; Anny Maryani; Ida Wijayanti
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.055 KB) | DOI: 10.26740/aluqud.v6n1.p66-83

Abstract

The Covid-19 pandemic has caused changes in human behaviour, including payment transaction methods from cash to non-cash. In addition, the National Non-Cash Program (GNTT) by Bank Indonesia (BI) also supports this new behaviour. This non-cash payment also occurs in donation payments, including zakat, infaq, alms and other Islamic social funds. This research analyses the factors influencing user behaviour (UB) towards the online donation from cash to non-cash. This study uses quantitative research within Partial Least Square – Structural Equation Modeling (PLS-SEM) tools. The data of this study is compiled by questionnaire on 124 respondents in East Java who made online donations during the Covid-19 pandemic (March 2020 – 2021). This research uses a technology adaptation model that is the UTAUT (Unified Theory of Acceptance and Use of Technology) model using the facilitating conditions (FC), performance expectancy (PE), effort expectancy (EE) and social influence (SI) variables. The results of this study indicate that (a) FC has a positive and significant effect on PE and SI, (b) PE and SI have a positive and significant effect on EE, and (3) PE and SI have a positive and significant effect on UB. Meanwhile, ease of donating online (Effort Expectancy) does not provide influence user behaviour of online donations. In addition, recommendations are also given to online donation organisations to improve collaboration, credibility and use of promotion media.
Economic development on Madura Island through halal tourism: A business feasibility study Zakik Zakik; Ahmad Kamil; Alvin Sugeng Prasetyo; Muhamad Nafik Hadi Ryandono; Ida Wijayanti
al-Uqud : Journal of Islamic Economics Vol. 6 No. 2 (2022): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.869 KB) | DOI: 10.26740/aluqud.v6n2.p289-303

Abstract

The main objective of this research is to analyze the business feasibility of a halal tourism destination in Madura, exclusively Lon Malang Beach. The analysis includes technical, social economic, and financial feasibility study. The financial analytical method used in this study is Investment Feasibility Analysis includes Payback Period (PP), Net Present Value (NPV), and Benefit Cost Ratio (BCR). The investment feasibility analysis is used to determine the level of return-on-investment alternatives, assess investment alternatives, and determine priorities for investment, thus avoiding investments that only waste resources. The measurement results show that the Payback Period (PP) is in the 9th year, which means that in 9 years, this project will have a return on investment. NPV values greater than 0 and BCR of more than 2 indicate that the Lon Malang tourism development project is feasible. This research is the first research to bring ideas about a feasibility study in halal tourism sectors. This research enriches the knowledge and research on feasibility studies of halal tourism sectors. This research is said to bring important information in decision-making, especially to improve the business and guide the decision-making of investors and government parties, especially in Madura Regency.
Co-Authors Aditya Kusuma Ahmad Kamil Alvin Sugeng Prasetyo Maryani, Anny Muhamad Nafik Hadi Ryandono, Muhamad Nafik Zakik, -