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Measuring the Performance of Zakat Management Baitul Mal Aceh Based on Maqashid Sharia Index Azzuhra, Alfia; Desiana, Rina; Fitria, Ana
International Journal of Zakat Vol 10 No 4 (2025): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i4.697

Abstract

This study aims to measure the performance of zakat management in Baitul Mal Aceh to achieve the goals of Abu Zahrah's sharia maqashid which has three main concepts, namely Tahzib Al-Fard (educating individuals), Iqamat Al-'Adl (upholding justice), and Jalb Al-Mashlahah (creating welfare). The data source used is secondary data from Baitul Mal Aceh's financial statements for the 2021-2023 period using a descriptive quantitative method. The results of the research on the concept of Tahzib Al-Fard (educating individuals) were obtained the highest percentage in 2023 with a ratio of 8%. The highest percentage of Iqamat Al-'Adl (upholding justice) with a value of 156% is in 2021, and finally Jalb Al-Mashlahah (creating welfare) in 2023 reaches the highest percentage of 9%. Overall, the measurement of Baitul Mal Aceh's zakat management performance based on the Maqashid Sharia Index resulted in a percentage of 58% or less good in the 2021-2023 period.
PENGARUH PERILAKU MAHASISWA TERHADAP FAKTOR PENGAMBILAN KEPUTUSAN BELANJA GADGET DALAM PERSPEKTIF KONSUMSI ISLAMI (Studi Terhadap Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Ar-Raniry Banda Aceh) F, Firjatullah; Zulhilmi, Muhammad; Desiana, Rina
JIMEBIS: Scientific Journal of Students Islamic Economics and Business Vol. 1 No. 1 (2020): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v1i1.114

Abstract

Keputusan belanja adalah beberapa tahapan yang dilakukan oleh konsumen sebelum melakukan keputusan belanja suatu produk. Penelitian ini bertujuan untuk mengetahui pengaruh gaya hidup, kualitas produk, dan harga terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget dalam perspektif konsumsi Islami. Jenis penelitian ini adalah penelitian kuantitatif, menggunakan desain penelitian cross sectional study. Hasil penelitian menunjukkan bahwa gaya hidup berpengaruh secara signifikan terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget pada sebesar 0,302. Kualitas produk berpengaruh secara signifikan terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget sebesar 0,366. Harga berpengaruh secara signifikan terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget sebesar 0,342. Maka secara simultan gaya hidup, kualitas produk, dan harga berpengaruh signifikan serta positif terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget.
Faktor-Faktor Yang Mempengaruhi Muzakki Dalam Membayar Zakat Perniagaan (Studi Terhadap Pedagang Di Kota Banda Aceh) Yunita, Ratna; Zulhilmi, Muhammad; Desiana, Rina
JIMEBIS: Scientific Journal of Students Islamic Economics and Business Vol. 2 No. 2 (2021): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v2i2.186

Abstract

Commercial zakat is zakat issued on property ownership intended for buying and selling, which of course has reached the nishab or haul. Trading activities are efforts made by humans to obtain halal sustenance aimed at being able to meet the needs of human life. This study was conducted to determine the factors that influence muzakki in paying commercial zakat (study of traders in Banda Aceh City). This research is a field research (Field Research) using quantitative methods. Sampling method using Non-Probability Sampling technique. The sample used in this study was 100 muzakki or traders in Banda Aceh City. The data used in this study is primary data which is data obtained directly from respondents by distributing questionnaires. The results of the multiple regression analysis show that partially trust and self-awareness factors have a positive and significant effect on muzakki in paying commercial zakat (study pf traders in Banda Aceh City). On the other hand partially understanding factors do not have a significant effect on muzakki in paying zakat on brokerage (study of traders in Banda Aceh City)
How The Characteristics of The Board of Commissioners Affect ESG Shariah Issuers in Indonesia Period 2020-2023 Nurhaliza Nurhaliza; Hafas Furqani; Rina Desiana; Abbas Paliket
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.9092

Abstract

Purpose:Investment based on Environmental, Social, and Governance (ESG) continues to grow rapidly globally, including in Indonesia. However, ESG disclosure in Indonesia is still low, with only a small number of issuers included in the ESG index. The implementation of ESG can enhance profitability, company value, and meet stakeholder expectations. This study examines the influence of gender diversity, board size, and independent board members on ESG disclosure in companies listed on the Sharia stock index in Indonesia for the period 2020-2023.Design/Methodology:With a quantitative approach, panel data from 104 observations were analyzed using multiple linear regression.Findings:The research results show that gender diversity on the board of commissioners has a positive impact on ESG disclosure, the size of the board of commissioners has a negative impact on ESG disclosure, and independent board of commissioners does not have an impact on ESG disclosure. Simultaneously, gender diversity on the board of commissioners, the size of the board of commissioners, and independent commissioners influence ESG disclosure.Practical Implications:Sharia companies in Indonesia need to promote gender diversity and maintain an efficient board size to enhance ESG disclosure, while ensuring a balanced board composition to uphold the company's credibility and integrity according to ESG standards.Originality/Value:This research provides an analysis of the characteristics of the Board of Commissioners influencing Sharia ESG issuers in Indonesia
Optimization and Transparency of Village Fund Management: An Islamic Economic Perspective Wilda Marjana; Cut Dian Fitri; Rina Desiana
Jurnal Ilmu Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025)
Publisher : Program Studi Ekonomi Syariah, FEBI UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jiebi.v7i2.393.190-203

Abstract

Optimizing and ensuring transparency in the management of Village Funds is essential for promoting community development and social well-being; however, these efforts are frequently undermined by misuse and corruption. Although Islamic economics offers a robust ethical framework grounded in justice, trust, and public interest, existing studies largely examine village fund management from a general perspective and rarely integrate Islamic economic principles, particularly within the specific context of Aceh Province. This descriptive qualitative study aims to analyze the optimization and transparency of village fund allocation from an Islamic economic perspective in Lampisang Dayah Village, Aceh Besar. Data were collected through direct observation, document analysis, and in-depth interviews with nine village officials and five community members selected using snowball sampling. The findings indicate that village fund management in Lampisang Dayah Village has reached an optimal and transparent level consistent with Islamic economic principles. Optimization is reflected in participatory planning processes that involve the community, including women, as well as in the implementation of pro-welfare programs such as Direct Cash Assistance and food security initiatives that support the public good. Transparency is realized through regular financial reporting to local authorities and the provision of accessible project information boards for the public. Nevertheless, challenges remain in expanding fund capacity for long-term infrastructure development and strengthening women’s active participation. This study contributes theoretically and practically to the discourse on equitable and sustainable village fund management and offers a contextual model that may be replicated in other villages.
Zakat literacy index in Aceh Ana Fitria; Rina Desiana; Azimah Dianah; Muhammad Rizki
Indonesian Journal of Islamic Economics Research Vol. 6 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v5i1.1900

Abstract

To enhance zakat collection, a policy based on community literacy about zakat is necessary. This research aims to evaluate the fundamental and advanced knowledge of zakat among Aceh Province residents, serving as a foundation for economic growth post-Covid-19. The study utilizes the Zakat Literacy Index technique, employing a quantitative descriptive approach to assess the zakat literacy level of Muslim communities in Indonesia. By employing the zakat literacy indexation model developed by Saoqi et al. (2019), the study provides a comprehensive description of zakat literacy in Muslim communities, particularly in Aceh Province. The findings will facilitate the evaluation of poverty alleviation strategies and inform policies for increasing zakat literacy and empowering the economy to address poverty issues in Indonesia. This research can influence government regulations on improving zakat collection, specifically in Aceh Province