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All Journal Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Proceeding of National Conference on Accounting & Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Kajian Akuntansi Jurnal Penelitian Pendidikan Indonesia
Nurleli Nurleli
Akuntansi, Universitas Islam Bandung
Economics, Econometrics & Finance Social Sciences Other

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AMIL COMPETENCE AND ZAKAT MANAGEMENT EFFECTIVENESS: EVIDENCE FROM ZAKAT INSTITUTIONS Nunung Nurhayati; Diamonalisa; Kania Nurcholisah; Nurleli; Helliana; Ayunazwa
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7900

Abstract

This study aims to analyse the influence of zakat administrators’ competencies on the effectiveness of zakat fund management at Zakat Management Institutions (LAZ) in the city of Bandung, using a quantitative approach and survey methods, as well as data collected via questionnaires. Using purposive sampling, a sample of 45 respondents—who are zakat administrators at LAZs in the city of Bandung—was obtained. Linear regression analysis was used to test the relationship between zakat administrators’ competencies—which include knowledge of Islamic law, managerial skills, and social skills—and the effectiveness of zakat distribution and collection. The results indicate that zakat administrators’ competencies have a positive and significant impact on the effectiveness of zakat fund management, particularly in enhancing donors’ trust and empowering recipients. These findings have practical implications for LAZs to standardise training and certification for zakat administrators. Socially, enhancing the competencies of zakat administrators contributes to strengthening the role of zakat as a tool for social welfare. This study emphasises the importance of investing in the development of zakat human resources as a strategic value-add in professional and impactful zakat management.
ANALYSIS OF BEHAVIORAL ASPECTS IN MAKING KNITTED BAG CRAFT AS A BUSINESS OPPORTUNITY TO INCREASE RETIRED INCOME Nurleli; Diamonalisa Sofianty; Ririn Sri Kuntorini; Heliana
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.4583

Abstract

The low income of the Pension Fund received has created new problems that have caused anxiety for retirees in their daily needs because they have not utilized all the potential and resources available, both in terms of education, skills, time, and funds for a productive activity that can make a big contribution to the family economy. The purpose of this study is that retirees (1) are able to utilize the potential they have in making bags, wallets and other forms of knitting in carrying out productive businesses (2) are able to calculate the cost of the product and set the selling price of the Knitted Bag Wallet. Of the 10 retirees who were trained through a questionnaire, it was shown that none of them were unfamiliar with knitting yarn and did not know the calculation of the cost price and the selling price. The results of the mentoring and empowerment of the knitting bag training and the calculation of the cost price and the selling price of this product have produced 5 new SMEs, which are expected to be independent and their products can increase family income. So that finally the retirees who are being trained are able to be independent and become proud SMEs. Keywords: Cost of Good Sold, Selling Price, Pension, knitting
Co-Authors Amelia Damayanti Andhika Anandya Aulia Rabius Tsani Ayunazwa Diamonalisa Diamonalisa Sofianty Diva Adiwuri Faisal Zulfikri Galang Dwi Erlangga Hanifah Mulyani Heliana Helliana Kania Nurcholisah Karina Devi Nur Fitriani Mey Maemunah Mohamad Nawawi Muhamad Lutfi Ramdhani Muhammad Fajar Pramudya Muhammad Ikhsan Mubarok Nunung Nurhayati Nurfahmiyati Nurfahmiyati Nurmiswar Sofia Princessa Arfa Syahida Reyhan Mahsa Pratama Rini Lestari Ririn Sri Kuntorini Rizal Ramadhan Rudy Hartanto Sabilla Andili Hasanah Sri Fadilah Taufiq Hadyan Yuni Rosdiana