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All Journal An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Jurnal Studi Agama dan Masyarakat
Khalida Urfiyya
Universitas Islam Negeri Sunan Kalijaga
Religion Arts Humanities Education

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DIGITAL SYSTEM BLOCKCHAIN SEBAGAI STRATEGI UNTUK OPTIMALISASI PENGELOLAAN DANA ZAKAT: STUDI KONSEPTUAL Khalida Urfiyya; Sulastiningsih Sulastiningsih
Jurnal Studi Agama dan Masyarakat Vol 17, No 2 (2021): JURNAL STUDI AGAMA DAN MASYARAKAT
Publisher : LP2M IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jsam.v17i2.3157

Abstract

Digitalization is a new phenomenon in the early twenty-first century connecting technology with civilization and benefits mankind in an intelligent and efficient way. The adoption of the blockchain concept in zakat institutions is the time to be a solution in dealing with existing Islamic problems such as the collection and distribution of zakat funds. This study was to provide an overview of the opportunities, potential and capabilities of blockchain system adoption in zakat institutions, especially in Indonesia. The method was a literature study by reviewing various relevant literatures and balanced with related studies on phenomena in various countries. With dynamic technological developments, especially the emergence of blockchain technology, the zakat ecosystem can be further enhanced since blockchain offerred the concept of data decentralization which were permanent, real-time, secure and transparent. Several things to encourage this practice could be done  by increasing the capabilities of zakat institutions' human resources, increasing awareness of compulsory zakat and the concept of digitizing zakat, integrated cooperation between OPZs, and collaborating with various digital platforms.
Performance Analysis of Zakat Institutions Before and During The Covid-19 Pandemic Khalida Urfiyya; Sulastiningsih Sulastiningsih
An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya dan Sosial Vol. 9 No. 1 (2022): July
Publisher : LP2M Sekolah Tinggi Agama Islam (STAI) Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/annuha.v9i1.432

Abstract

The year 2020 was an unexpected year where the world Covid-19 pandemic disrupted both sides of the economy, demand and supply. The massive spread of the virus has proven to affect the decline in economic activity including the tendency to donate. This research uses a quantitative descriptive method that aims to provide an overview and comparison of zakat institutions performance before and during the Covid-19 pandemic. The measurement parameter used is International Standard of Zakat Management (ISZM) which is divided into 2 main variables, efficiency and capacity. The results showed that in general the performance of zakat institutions during the Covid-19 pandemic was quite good and efficient, although there was a decline in donation receipts at LAZ Dompet Dhuafa, but the drop in the number of donations was not lower than the number it received in the year before the pandemic. LAZISNU has the most efficient ratio of program and operational expense, while BAZNAS has the best efficiency level in the ratio of fundraising expense and fundraising efficiency. Furthermore, all zakat institutions have a positive result of working capital ratio, meaning that the zakat institution is still able to cover its operational expenses with the existing balance of amil funds without generating new revenues.
Co-Authors Sulastiningsih Sulastiningsih Sulastiningsih