Novendi Arkham Mubtadi
IAIN Pekalongan

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Efektivitas Penyaluran Zakat di Indonesia: Pendekatan Rasio Keuangan dan Sharia Enterprise Theory Novendi Arkham Mubtadi; rohmad abidin; Qurrota Ayun
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i2.3693

Abstract

The purpose of this study is to determine the level of effectiveness of zakat distribution in Indonesia with the financial ratio approach and Sharia Enterprise Theory. This study uses a combination of qualitative and quantitative methods. The object used in this research is the financial statements of 41 Zakat Institutions in the post-positive Zakat Core Principles (ZCP). This study uses financial ratio analysis, namely the activity ratio. The results of calculating the Allocation to Collection Ratio (ACR) in 41 Zakat Institutions in Indonesia show that the Zakat Institutions is very effective in distributing the collected zakat funds. In connection with the Sharia Enterprise Theory, the results indicate that the Zakat Institutions has implemented the concept of hablumminallah and hablumminannas which explains that zakat funds are asnaf rights so that all zakat funds collected must be channeled optimally. Besides that, mustahiq will certainly feel more satisfied when their rights are channeled in the right time.
Growing Birrul Walidainii Character in SMK Muhammadiyah Kramats as An Effort to Overcome Youth Distinctions Hendri Hermawan Adinugraha; Mohammad Syaifuddin; Novendi Arkham Mubtadi
International Journal of Public Devotion Vol 4, No 1 (2021): Volume 4 Number 1 July 2021
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v4i1.2334

Abstract

The character building activity of “birrul walidainii” in students of SMK Muhammadiyah Kramat as an effort to overcome juvenile delinquency today is very much needed by society and teenagers today. Community service was carried out at SMK Muhammadiyah Kramat, Jl. Garuda No. 09, Kemantran, Kramat District, Tegal Regency, Central Java. The activity was carried out on Saturday, February 20, 2021. The target of this community service is Muhammadiyah Kramat Vocational High School Students, totaling 90 students. This community service partner is SMK Muhammadiyah Kramat. This community service activity method is carried out using the method of awareness / increasing understanding of the character “birrul walidainii” in SMK Muhammadiyah Kramat students as an effort to overcome juvenile delinquency. The implementation of a community service program which consists of several activities, namely awareness / increasing the importance of respect and obedience to parents, education on the urgency of the role of parents, and awareness / increasing the importance of respect and obedience to teachers. The factors that most play a role in causing delinquency in SMK Muhammadiyah Kramat students are family factors and environmental factors. Through awareness / increasing understanding of the character “birrul walidainii” in SMK Muhammadiyah Kramat students as an effort to overcome juvenile delinquency, parents and teachers of SMK Muhammadiyah Kramat have an important role in educating students of SMK Muhammadiyah Kramat. One way is to keep their children busy with general education and religious education, with the hope of fortifying students of SMK Muhammadiyah Kramat to avoid the influence of juvenile delinquency and so that parents, teachers, and students of SMK Muhammadiyah Kramat are able to establish two-way communication where Parents can immediately understand their role in educating children and children as well as students understand the meaning of “birrul walidaini”.
Efektivitas Penyaluran Zakat di Indonesia: Pendekatan Rasio Keuangan dan Sharia Enterprise Theory Novendi Arkham Mubtadi; rohmad abidin; Qurrota Ayun
Journal of Islamic Economics and Finance Vol. 1 No. 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.157 KB) | DOI: 10.28918/jief.v1i2.3693

Abstract

The purpose of this study is to determine the level of effectiveness of zakat distribution in Indonesia with the financial ratio approach and Sharia Enterprise Theory. This study uses a combination of qualitative and quantitative methods. The object used in this research is the financial statements of 41 Zakat Institutions in the post-positive Zakat Core Principles (ZCP). This study uses financial ratio analysis, namely the activity ratio. The results of calculating the Allocation to Collection Ratio (ACR) in 41 Zakat Institutions in Indonesia show that the Zakat Institutions is very effective in distributing the collected zakat funds. In connection with the Sharia Enterprise Theory, the results indicate that the Zakat Institutions has implemented the concept of hablumminallah and hablumminannas which explains that zakat funds are asnaf rights so that all zakat funds collected must be channeled optimally. Besides that, mustahiq will certainly feel more satisfied when their rights are channeled in the right time.