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All Journal Al-bank: Journal of Islamic Banking and Finance ZAWA:Management of Zakat and Waqf Journal Al-bank: Journal of Islamic Banking and Finance
Fajrur Rahmi
IAIN Batusangkar
Religion Economics, Econometrics & Finance Social Sciences

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Penyusunan dan Penyajian Laporan Keuangan di Lembaga Keuangan Syariah Himyar Pasrizal; Fajrur Rahmi
Al-bank: Journal of Islamic Banking and Finance Vol 1, No 2 (2021): July - Desember 2021
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.888 KB) | DOI: 10.31958/ab.v1i2.2758

Abstract

The purpose of this study is to provide knowledge on the preparation and position of each item contained in the transaction report on sources and uses of qardhul hasan fund and financial report on sources and zakat fund. The research method in this article is descriptive qualitative research by analyzing the two types of financial statement in islamic financial institution. The result in this study are the source and us of qardhul hasan fund in islamic financial institution sourced from infaq fund, alms, and result from the management of waqf fund and non halal income fund. Meanwile in the financial statement, the sources and uses of zakat fund come from zakat fund obtained from internal parties of islamic financial institution and external parties, namely people who are not customer of islamic financial instutions.
Pengumpulan Zakat Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Tanah Datar Alges Wahyuni Saputra; Fajrur Rahmi; Riko Afrimaigus; Efri Syamsul Bahri
ZAWA: Management of Zakat and Waqf Journal Vol 1, No 1 (2021): ZAWA: Management of Zakat and Waqf Journal
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v1i1.3331

Abstract

Zakat merupakan rukun Islam yang wajib ditunaikan umat Islam yang telah memenuhi nisab. Salah satu entitas pengelola zakat di Indonesia adalah Badan Amil Zakat Nasional (Baznas) Kabupaten Tanah Datar. Pengumpulan zakat tertinggi tahun 2020 mencapai Rp 10 milyar. Penelitin ini bertujuan untuk mengidentifikasi dan mendeskripsikan strategi pengumpulan zakat oleh Baznas Kabupaten Tanah Datar. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus dan literatur. Data primer berasal dari Baznas Kabupaten Tanah Datar yang diperoleh melalui wawancara. Data sekunder diperoleh dari literatur dan dokumentasi. Hasil penelitian menunjukkan bahwa Baznas Kabupaten Tanah Datar mempunyai dua strategi pengumuplan zakat, yaitu: strategi langsung, strategi tidak langsung, dan strategi sinergi pemerintahan daerah.  Strategi langsung dalam bentuk sosialisasi zakat melalui seminar, ceramah radio, dan kerjasama dengan pihak-pihak yang terkait. Strategi tidak langsung dalam bentuk kerjasama pengumpulan zakat dengan sekolah-sekolah dan perguruan tinggi yang ada di Kabupaten Tanah Datar. Strategi sinergi pemerintahan daerah dilakukan dengan adanya kerjasama pengumpulan zakat dengan instansi diantaranya adalah Dinas Pendidikan dan Kantor Kementerian Agama Kabupaten Tanah Datar.
Penyusunan dan Penyajian Laporan Keuangan di Lembaga Keuangan Syariah Himyar Pasrizal; Fajrur Rahmi
Al-bank: Journal of Islamic Banking and Finance Vol 1, No 2 (2021): July - Desember 2021
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v1i2.2758

Abstract

The purpose of this study is to provide knowledge on the preparation and position of each item contained in the transaction report on sources and uses of qardhul hasan fund and financial report on sources and zakat fund. The research method in this article is descriptive qualitative research by analyzing the two types of financial statement in islamic financial institution. The result in this study are the source and us of qardhul hasan fund in islamic financial institution sourced from infaq fund, alms, and result from the management of waqf fund and non halal income fund. Meanwile in the financial statement, the sources and uses of zakat fund come from zakat fund obtained from internal parties of islamic financial institution and external parties, namely people who are not customer of islamic financial instutions.
Co-Authors Alges Wahyuni Saputra Bahri, Efri Syamsul Himyar Pasrizal Riko Afrimaigus