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Aplikasi Pengelolaan Dana ZIS Pada Lembaga Zakat, lnfaq, dan Shadaqah (Lagzis) Kota Malang Ridwan, A. Muhtadi
ULUL ALBAB Jurnal Studi Islam Vol 4, No 1 (2002): Islamic Studies
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.42 KB) | DOI: 10.18860/ua.v4i1.6117

Abstract

This research on the application of management on zakat, infaq and shadaqah (zis) aims to understand deeply the model and mechanism of the management of zakat finance in terms of its collection, distribution and application. It specifically looks upon the system of planning, organizing, actuating, and controlling focused on the zakat, infaq, and shadaqah institution in Malang. It uses a qualitative approach by using a case study method, a study which puts the emphasis on the richness and depth of the object being studied This study is conducted in LAGZIS of Malang, an institution founded in 1999 and considered representative, credible and professional in managing the zis finance. The data of the research were collected through documentation, participatory observation, deep interview with the informants so as the researcher could get the information about the growth, progress and even future programs of development. From the result of data analysis, it is found out that as an institution, LAGZIS in Malang has met the formal prerequisite as an amil zakat, infaq and shadaqah institution with its legal authority. This institution represents itself as a modern and professional using the trustworthy principles (amanah) with Islamic missions, due to the fact that the working mechanism and also the relevant laws such as the Constitution No. 38, 1999 on the zakat management with its related rules.
Characteristics of Moslem Families Economy Based on Maqashid Sharia Perspective Faris Shalahuddin Zakiy; Ahmad Muhtadi Ridwan; Achmad Sani Supriyanto
Journal of Islamic Economic Laws Vol 4, No 1: January 2021
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v4i1.12188

Abstract

Modern lifestyle has interfered principles of moslem families. This era tries to define attitude, wealth value, and social position of individuals in society. It might become a doctrine, patent product, challenge or threat. The objective of this research is to elaborate the Islamic characteristics within the economy of moslem families and also implementation of Maqashid Sharia in the economy of moslem families. This research exerts case-study, by determining selected informants from the community of moslem small entrepreneurs in Malang. The findings show that the moslem families consider faith (iman) as basic foundation of economy. They also hold on to character perfection that is based on akhlaqul karimah, lawfulness and wholesomeness, priority scale as expenditure reference, moderation as absolute standardization and responsibility of woman’s wealth proprietary. Internalization of Islamic economy principles in the moslem families economy includes the statement that working as a form of ikhtiar and worship, expenditure as material and spiritual distribution of wealth, savings as urgent post in the future, and wealth as instrument to serve to Allah. Finally, it is important to regard Maqashid Sharia as a standard of Muslim action in economy
Change in Santri's Entrepreneurial Mindset Through the Salafi Model Quality Management System in Indonesia Pesantren Abdul Bashith; Muh. Yunus; Abdul Malik Karim Amrullah; Ahmad Muhtadi Ridwan; Ramadhani Lausi Mkumbachi; Saiful Amin; Waluyo Satrio Adji
Abjadia Vol 7, No 1 (2022): Abjadia
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/abj.v7i1.15768

Abstract

This study aimed to (1) identify entrepreneurial product that is feasible to be developed to support the pesantren’s independence, (2) find the appropriate assistance strategies to improve the pesantren’s entrepreneurship through the salafi model quality management system (SMQMS), and (3) describe the performance of Islamic entrepreneurship after applying SMQMS. The method used is participatory action research with the stages of plan, action, observe, and reflect. This study selected a sample of 64 students, 4 teachers, and kyai (pesantren leaders), using a purposive sampling technique. The participants all attended Islamic vocational high school in Darus Sholawat Pesantren, Madiun, Indonesia. Descriptive analysis were performed to analyze the data. The results of the study indicate that: (1) entrepreneurial product that is deserved to be prioritized to develop is sharia laundry business, because involves its impact on the pesantren’s learning process and economy; (2) the strategy for developing the pesantren’s educational quality is the use of SMQMS; (3) the independence of the pesantren is shown in the learning aspect through the "learning quality pledge" and courage to opine, while the aspect of entrepreneurship is shown through a sharia laundry business based on the SMQMS.
The Amanah metaphor reflection in Baznas financial report preparation scenario Mustiayu Cahyanti; Muhtadi Ridwan; Nanik Wahyuni; Kholilah Kholilah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p59-72

Abstract

This study aimed to determine the implementation of PSAK 109 in Baznas financial statements. This research is essential because of the lack of public trust in Baznas management. A survey conducted on the people of East Lombok Regency states that people prefer to distribute zakat funds directly to mustahiq or non-governmental zakat institutions. This condition occurs due to the low accountability of zakat fund management and reporting in East Lombok Regency. Therefore, it is essential to illustrate the transactions at Baznas to prepare financial statements per PSAK 109. This research uses a case study qualitative research method.  The results show that Baznas employees are unfamiliar with PSAK 109 and preparing financial statements according to these standards. This research makes simple illustrations to prepare financial statements. The results are presented to Baznas officers, who appreciate the financial reports. The limitations of this research are passive informants and diversified transactions, which causes officers to be reluctant to study accounting following PSAK 109. Therefore, further research can be carried out on larger Baznas with more varied transactions.AbstrakTujuan dari penelitian ini adalah menganalisa penerapan PSAK 109 pada laporan keuangan BAZNAS. Penelitian ini penting dilakukan karena kurangnya kepercayaan masyarakat terhadap pengelolaan BAZNAS. Hal ini terlihat dari hasil statistik zakah nasional 2019 oleh BAZNAS yang menyebutkan bahwa masyarakat lebih memilih menyalurkan dana zakah langsung kepada mustahiq atau lembaga zakah non pemerintah. Kondisi ini terjadi karena rendahnya akuntabilitas pengelolaan dan pelaporan dana zakah di Kabupaten Lombok Timur. Oleh karena itu, penting untuk menggambarkan transaksi-transaksi yang terjadi di BAZNAS dalam rangka penyusunan laporan keuangan sesuai dengan PSAK 109. Penelitian ini menggunakan metode penelitian kualitatif studi kasus. Hasil penelitian menunjukkan bahwa pegawai BAZNAS belum memahami penyusunan laporan keuangan sesuai PSAK 109. Keterbatasan penelitian ini adalah informan pasif dan transaksi yang beragam, yang menyebabkan petugas enggan mempelajari akuntansi sesuai dengan PSAK 109. Oleh karena itu, dapat dilakukan penelitian lebih lanjut pada BAZNAS di tingkat provinsi dengan transaksi yang lebih variatif
Konsep Pemikiran Ekonomi Islam Era Bani Umayah dan Relevansi  dengan Masa Sekarang  Muhammad Haris Hidayatulloh; Muhtadi Ridwan; Khusnuddin Khusnuddin
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.2673

Abstract

This study aims to provide an overview in the form of portraits of the thoughts of the Umayyad caliphs and what policies were implemented at that time, and what kind of relevance that can be made to the present. With this research concept, this journal uses qualitative research methods or literature study by collecting data both from books and articles related to that title. The results of this study found that the relevance that existed during the caliph era to the present that was most prominently applied was related to the issue of zakat and al Kharaj (tax). Of the two objects, the implementation that is happening at the present time is still not optimally carried out, of course this is because of the many problems that are occurring with the present. Not with the period when Umar bin Abdul Aziz led during the Umayyad dynasty, where economic inequality practically did not exist. Therefore, it needs to be implemented and maximized at the present time to optimize these two aspects, of course this is not impossible, especially since Indonesia is known for its predominantly Muslim population, of course this is very possible.” Keywords: Islamic Economic Thought, Umayyads, relevance.