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All Journal Jurnal Promosi Pendidikan Ekonomi Al-Kharaj: Journal of Islamic Economic and Business Kafalah: Jurnal Ekonomi, Manajemen, Dan Keuangan Syariah
Sayu Mainingsih
Unknown Affiliation
Economics, Econometrics & Finance

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EVALUASI DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN LAPORAN DANA ZAKAT PADA BANK UMUM SYARIAH DI INDONESIA Sayu Mainingsih
PROMOSI: Jurnal Program Studi Pendidikan Ekonomi Vol 7, No 2 (2019): PROMOSI
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v7i2.2517

Abstract

The zakat fund report is one of the main components of financial statements that must be presented by Islamic bank entities. This is one of management responsibility as an annual report. One of the main sources for gaining public trust is the level of quality of information provided to the public. Islamic banking must convince the publics that all activities carried out in accordance with Islamic sharia. In the Statement of The Financial Accounting Standards (PSAK) number 101, there are still mismatches in the disclosure report of zakat funds, the distribution of zakat funds where there is less transparency in the distribution of alms funds to 8 asnafs ( parties that are eligible to receive Zakat collected from Muslims) which has become the obligation of zakat recipients. Instead of that, the role of DPS is as a spiritual role in sharia banking, in this case DPS is also a differentiator between Islamic banks and conventional banks. Keywords: Sharia Supervisory Board, Zakat fund report, PSAK No.101
Compensation Analysis in Improving Employee Performance at Bank Muamalat, Baturaja City Dedi Siswanto; Nurma Nirmala; Sayu Mainingsih
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7826

Abstract

This study examines the employee compensation system at Bank Muamalat in Baturaja City using a descriptive qualitative approach, combining a socio-historical perspective and Islamic values ​​in compensation practices in Islamic banking. The compensation analyzed includes direct compensation (salary and incentives) and indirect compensation (allowances, facilities, and Umrah pilgrimage). The results show that a fair, timely, and Islamically sound compensation system contributes significantly to improving employee motivation, well-being, and performance. Comprehensive and transparent performance assessments also support rational and accountable compensation. These findings reinforce the importance of integrating moral and religious values ​​in Islamic banking human resource management to achieve high productivity and loyalty.
Analisis Implementasi Program Bantuan Pangan Non Tunai (Bpnt) Untuk Meningkatkan Kesejahteraan Masyarakat Dalam Perspektif Ekonomi Islam Di Kelurahan Baturaja Lama Sayu Mainingsih
Kafalah: Jurnal Ekonomi, Manajemen, dan Keuangan Syariah Vol. 2 No. 1 (2025): Kafalah: Jurnal Ekonomi, Manajemen, dan Keuangan Syariah
Publisher : Kafalah: Jurnal Ekonomi, Manajemen, dan Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/kafalah.v2i1.46

Abstract

Pada penelitian ini peneliti tertarik untuk meneliti Program Pangan Non Tunai(BPNT) karena program BPNT ini merupakan pembaruan dari program raskin dan program rastra yang mana program tersebut memang sudah cukup lama ada dan sudah sampai tiga kali diperbarui dan yang terakhir ini bernama program BPNT dan program ini merupakan bentuk perlindungan social dan juga merupakan sarana penting untuk meringankan dampak kemiskinan dalam membangkitkan perekonomian masyarakat dikalangan rendah yang meringankan beban pengeluaran pangan rumah tangga dan meningkatkan kesejahteraan masyarakat di Kelurahan Baturaja Lama karena hamper setiap bulannya keluarga Penerima Manfaat (KPM) mendapatkan Program Bantuan Pangan Non Tunai (BPNT) . Pada Program BPNT/Sembako pihak Keluarga Penerima Manfaat (KPM) di damping oleh pendamping Program Keluarga Harapan (PKH), Pada Program BPNT/Sembako pihak Keluarga Penerima Manfaat(KPM) di damping oleh pendamping Program Keluarga Harapan (PKH), pada program BPNT di Kelurahan Baturaja Lama Kecamatan Baturaja Timur Kabupaten Ogan Komering Uluini tidak semua Keluarga Penerima Manfaat (KPM) menerima PKH hanya yang benar benar membutuhkan atau yang paling miskin menerimanya, tetapi semua penerima PKH sudah pasti menerima BPNT. Transfer dana BPNT dijadwalkan setiap tanggal 10 (sepuluh).
Co-Authors Dedi Siswanto Nurma Nirmala