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All Journal ILTIZAM Journal of Sharia Economic Research Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan ZAWA:Management of Zakat and Waqf Journal
Muhammad Qodri
universitas jambi
Religion Economics, Econometrics & Finance

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ANALYSIS OF SYARI'AH ACCOUNTING IN MURABAHAH FINANCING AT THE SYARI'AH MANDIRI BANK IN JAMBI BRANCH Mukhzarudfa Mukhzarudfa; Muhammad Qodri
ILTIZAM Journal of Shariah Economics Research Vol. 4 No. 1 (2020): Iltizam Journal of Shariah Economic Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.169 KB) | DOI: 10.30631/iltizam.v4i1.555

Abstract

This study intends to find out the murabahah financing procedure and analyze the murabahah financing accounting system implemented at the Jambi SyariahMandiri Bank Branch. In this study analyzing data with a qualitative descriptive approach, and collected by doing documentary studies, observations and interviews. This study concludes that the general procedure for submitting murabahah financing to Bank SyariahMandiri in four ways, the first is to propose a letter of intent to use murabahah financing products, the second is to analyze the ability to pay installments, goodwill and collateral, the third is approving proposals and fourth is to execute a murabahah contract. Meanwhile, the Islamic accounting system applied in Bank SyariahMandiri uses a sigma system which is useful for recording murabahah financing. An accounting system is a system that includes several forms, both in the form of journals, procedures, and tools used to process financial accounts. This analysis supports the murabahah accounting system in Islamic banking. Then, compare the records of financial transactions with PSAK 59
THE ROLE OF ISLAMIC SOCIAL MARKETING AS A MEDIATION VARIABLE ON THE IMPLEMENTATION OF MAQASHID SYARIAH ON DECISIONS TO PAY ZIS THROUGH ZAKAT MANAGERS NURIDA ISNAENI; MUHAMMAD QODRI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 2 (2019): Juli - Desember 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i2.222

Abstract

This study aimed to analyze the effect of application of Maqashid Syariah on the decision of Muzaki in paying ZIS, to analyze the effect of the application of Maqashid Syariah on social marketing carried out by zakat managers, and to analyze the effect of social marketing on Muzaki decision in paying ZIS. Finally, to analyze whether social marketing is able to mediate between maqashid syariah towards Muzaki decision in paying ZIS to zakat managers. This study used the Structural Equation Model (SEM) method with quantitative descriptive analysis by using software tools, Lisrel and SPSS. in this study used a sample of 360 respondents who became muzaki (zakat payers) in Jambi province. The results of the SEM method concluded that the Maqashid Syariah variable directly affected social marketing, while not directly towards the decision to pay ZIS. Direct social marketing also influences the decision to pay ZIS. Finally, in this study, social marketing as an intervening variable provided mediation effect (direct mediation) indirect only between maqashid syariah and the decision to pay ZIS.
Analisis Dampak Distribusi Dana Zakat terhadap Masyarakat Miskin dan Kepuasan Muzaki di Provinsi Jambi Muhammad Qodri; Rafiqy Rafiqy
ZAWA: Management of Zakat and Waqf Journal Vol 2, No 1 (2022): ZAWA: MANAGEMENT OF ZAKAT AND WAQF JOURNAL
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v2i1.6545

Abstract

This study analyzes the impact of zakat distribution on the poor and the satisfaction of muzakki in Jambi Province. Zakat has the power to share income, especially in creating justice and social welfare. Indonesia with a large Muslim population has great potential to receive zakat. This is not accompanied by the ability to manage zakat in realizing zakat income which is not yet optimal. In general, the purpose of this research is to create the best model of zakat empowerment based on Sharia principles which is expected to be an effective way to overcome poverty and its effect on muzakki satisfaction in paying zakat. The results of the study stated that zakat had a significant effect on mustahiq who received zakat funds of 71.99% and gave satisfaction to muzakki in issuing zakat of 75.26%.
Co-Authors Mukhzarudfa Mukhzarudfa Nurida Isnaeni Rafiqy Rafiqy