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Effectiveness and Accountability of Zakat Fund Management at LAZ Yakesma Based on the Analysis of Sharia Financial Ratios 2017-2022 Ummah, Syarifatul; Yusuf, Sri Dewi; Kadir, Rifadli D.; Sekarrini, Laras Ayu
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1438

Abstract

This study aims to analyze the effectiveness of Islamic social institutions through a case study on the Madani Welfare Foundation (Yakesma), utilizing six ratios as a measure. This study uses a descriptive quantitative approach to calculate each effectiveness ratio. Data was collected through Yakesma's financial statement documentation for six years, namely 2017-2022. The analysis was conducted by calculating the effectiveness ratio, which comprised the distribution ratio, ZIS fund growth, distribution growth, amil rights to collection, the use of amil funds to fulfill amil rights, and the allocation of funds to poor people for zakat distribution. The results of this ratio calculation are then integrated with the four pillars of Islamic Economics, namely transparency, accountability, efficiency, and Sharia compliance. Based on the analysis results, it was found that Yakesma successfully maintained a high and consistent distribution ratio (>77%), demonstrating its effectiveness in distributing ZIS to the mustahik. Additionally, the trend of growth and fund disbursement demonstrated a positive performance. Yakesma demonstrates a good level of accountability through independent audits and the publication of financial statements. These findings suggest that other Islamic social institutions can adopt the practices of financial report transparency, amil fund management discipline, and accountable governance, as applied by Yakesma, to increase public trust, muzakki participation, and optimize benefits for the mustahik.
EKSISTENSI POLA ASUH ORANG TUA MEWUJUDKAN ANAK ISLAMI DI ERA DIGITAL Adadau, Suleman; Rahmawati; Yusuf, Sri Dewi
Journal of Islamic Education Management Research Vol. 1 No. 2 (2022): Journal of Islamic Education Management Research (JIEMER)
Publisher : Pasca Sarjana IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58194/jiemr.v1i2.692

Abstract

Keluarga adalah pondasi utama dalam pada masa depan anak. Ayah dan ibu memiliki tanggung jawab yang sama terhadap anaknya. Karena pada hakikatnya anak merupakan amanah yang harus dijaga yang dipercayakan yang maha kuasa untuk kepada kedua orang tua terutama saat ini tekhnologi makin canggih segala sesuatu pasti dilakukan dengan satu genggaman digitital. Adapun permasalahan yang akan dikaji nanti yakni bagaimana pola asuh orang tua terhadap anak di era digital? bagaimana pandangan Islam terhadap pola asuh anak di era digital. Metode penelitian ini dengan jenis penelitian kualitatif . Menggunakan pendekatan studi kasus kemudian dengan sumber data primer dan sekunder. Dengan tekhnik pengumpulan data observasi dan wawancara.   Berdasarakan hasil pengamatan dilapangan bahwa peran orang tua sangat dibutuhkan untuk mewujudkan anak islami di era digital saat ini. Keteladanan juga kesiapan tua dalam situasi seperti ini sangat dibutuhkan, harus bisa menguasai digital untuk bisa mengawasi anak- anaknya. Adapun Islam memandang tentang perkembangan tekhnologi digital bahwa digital ini bisa membawa pada syurga dan neraka tergantung cara memanfaatkan digital itu sendiri.
Rekonstruksi Sadar Zakat dalam Membangun Kesalehan Sosial Ahmad As’at Patilima; Sri Dewi Yusuf
Jurnal Riset Rumpun Agama dan Filsafat Vol. 2 No. 1 (2023): April : Jurnal Riset Rumpun Agama dan Filsafat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrafi.v2i1.876

Abstract

Penelitian ini dilakukan atas dasar problem paradigmatik yang muncul dan mengakar pada mindset kaum mukmin, yang cenderung memisahkan antara ibadah mahdah dan ibadah muamalat. Penelitian ini menggunakan jenis penelitian kepustakaan (library research), dan pendekatan penelitian yang digunakan dalam penelitian ini adalah Teologis Antrophosentris. Zakat merupakan salah satu dari lima pilar agama, oleh masyarakat kita cenderung dikategorikan sebagai ibadah yang sakral serta tertutup dari inovasi dan perubahan-perubahan. Layaknya shalat, puasa dan haji, zakat juga diberlakukan demikian, dimana zakat hanya dimaknai sebatas perintah teologis, yang kemudian menggerus makna dari zakat yang tidak implikatif terhadap kesadaran filantropi. Zakat merupakan ibadah yang berdimensi ganda, meliputi dimensi mahdah dan juga muamalat. Rekonstruksi sadar zakat dengan mengembalikan khittah zakat sebagai ibadah yang mencakup dimensi mahdah dan muamalat, maka zakat tidak boleh dimaknai terpisah.
OPTIMALISASI PERAN BANK SYARIAH DALAM MENDUKUNG INKLUSI KEUANGAN SYARIAH DI INDONESIA Miranti Midu; Sri Dewi Yusuf
Journal of Innovation Research and Knowledge Vol. 4 No. 7: Desember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i7.9094

Abstract

Penelitian ini menganalisis optimalisasi peran bank syariah dalam mendukung inklusi keuangan syariah di Indonesia, dengan menyoroti tantangan yang dihadapi dan solusi strategis yang dapat diterapkan. Dalam hal inklusi keuangan, bank syariah berperan penting dalam memberikan akses kepada segmen masyarakat yang belum terlayani oleh perbankan konvensional. Meskipun terdapat peningkatan indeks inklusi keuangan, kontribusi sektor keuangan syariah masih terbatas, disebabkan oleh rendahnya literasi dan pemahaman masyarakat mengenai produk syariah. Penelitian ini menggunakan pendekatan komprehensif untuk mengevaluasi kebijakan, inovasi produk, dan kerjasama antara bank syariah dan fintech syariah dalam meningkatkan akses dan pemahaman masyarakat. Hasil penelitian menunjukkan bahwa kolaborasi yang lebih baik, dukungan regulasi dari pemerintah, serta pengembangan produk keuangan yang sesuai dengan prinsip syariah dapat memperluas inklusi keuangan. Kesimpulan dari penelitian ini menyarankan bahwa bank syariah harus lebih aktif dalam menjangkau masyarakat di daerah terpencil dan pedesaan, serta meningkatkan inovasi dalam layanan keuangan untuk mencapai inklusi keuangan syariah yang berkelanjutan di Indonesia.
MEMBER SAVINGS AND NON-PERFORMING LOANS' EFFECT ON BUSINESS CAPITAL PERFORMANCE Syamsu Rijal; Eddy Silamat; Sri Dewi Yusuf; Ariawan Ariawan
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.65

Abstract

This study aims to determine the effect of members' savings and non-performing loans on the performance of business capital at KSP Kopdit Pelangi Kasih Bandung. This research uses descriptive research method.And.verification with a quantitative approach. The objects in this study were members of the Kopdit Pelangi Kasih Bandung Savings and Loan Cooperative (KSP) with a total sample of 97 people. The sampling technique used in this research is nonprobability sampling method with purposive sampling technique. Statistical analysis of the data used in this study was multiple linear regression analysis using IBM SPSS statistics 24. The results of the study found that members' savings, non-performing loans and working capital performance at KSP Kopdit Pelangi Kasih Bandung were good. There is a significant influence between members' savings and non-performing loans simultaneously on the performance of working capital at KSP Kopdit Pelangi Kasih Bandung. There is a significant influence between member savings partially on the performance of working capital at KSP Kopdit Pelangi Kasih Bandung. Non-performing loans have no significant effect on the performance of working capital at KSP Kopdit Pelangi Kasih Bandung simultaneously. Therefore this can be used by the cooperative as an evaluation material for the performance results so that it can be taken into consideration for making decisions in improving the performance of venture capital in cooperatives. This research is different from other researchers because there are no other researchers who have examined specifically members' savings and problem loans on business capital performance at KSP Kopdit Pelangi Kasih Bandung, besides that indicators of member savings variables have a greater value and influence than problem credit variables
Comparative Study of Islamic Financial Values at Wahdah Islamiyah Gorontalo City and Baznas Gorontalo City in Serving the Muslim Community in Gorontalo City Saifuddin Podungge; Sri dewi yusuf
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.502

Abstract

This study aims to compare the application of Islamic financial values in two non-profit institutions serving Muslims in Gorontalo City, namely the Regional Leadership Council (DPD) Wahdah Islamiyah, which is one of the Islamic organizations in Indonesia domiciled in Gorontalo City, and the National Amil Zakat Agency (BAZNAS) Gorontalo City, which is a non-structural government agency. This research uses a descriptive qualitative approach with a literature review technique of research findings that discuss the two institutions. The research found that although both institutions are based on Islamic law in their financial management, the focus of implementation has different characteristics. Wahdah Islamiyah emphasizes the principles of deliberation, trust, justice, and dependence on Allah in the budget decision-making process, while BAZNAS Gorontalo City emphasizes accountability, effectiveness of zakat distribution, and transformation of zakat recipients into zakat givers through the ZMART program. This journal recommends value collaboration between the two institutions to create a more sustainable Islamic financial management system.
Evaluating Financial Performance of Mining Companies Listed on Jakarta Islamic Index Ajuna, Luqmanul Hakiem; Yusuf, Sri Dewi
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.17814

Abstract

In Indonesia, mining companies play a crucial role in supporting government economic initiatives. Consequently, assessing their financial performance becomes vital to ensure their viability and contribution to national economic goals. This study investigates the financial performance of mining companies listed on the Jakarta Islamic Index (JII) from 2017 to 2020. Utilizing purposive sampling, financial statements for four companies were obtained from their official websites, the OJK (Financial Services Authority), and the IDX (Indonesia Stock Exchange). A one-way ANOVA test was employed to compare the financial ratios across these companies. The analysis focused on liquidity, activity, solvency, and profitability ratios. The findings reveal that PT. Adaro Energy Tbk (ANDRO) achieved the highest performance, meeting five out of ten industry standard ratios. PT. Aneka Tambang Tbk (ANTM) and PT. Bukit Asam Tbk (PTBA) followed, each meeting four ratios. PT. Vale Indonesia Tbk (INCO) demonstrated the lowest performance, achieving only two industry standard ratios. This research contributes to the understanding of financial performance variations within the JII's mining sector, highlights areas for potential improvement, and offers valuable insights for investors and policymakers.==============================================================================================================ABSTRAK – Mengevaluasi Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar pada Jakarta Islamic Index. Di Indonesia, perusahaan pertambangan memiliki peran penting dalam mendukung inisiatif ekonomi pemerintah. Konsekuensinya, penilaian kinerja keuangan mereka menjadi vital untuk memastikan kelangsungan hidup dan kontribusi mereka terhadap tujuan ekonomi nasional. Penelitian ini menyelidiki kinerja keuangan perusahaan pertambangan yang terdaftar di Jakarta Islamic Index (JII) dari tahun 2017 hingga 2020. Penelitian ini menggunakan metode purposive sampling untuk memilih empat perusahaan pertambangan yang terdaftar di JII. Laporan keuangan perusahaan diperoleh dari situs web resmi mereka, OJK (Otoritas Jasa Keuangan), dan IDX (Bursa Efek Indonesia). Analisis data menggunakan uji ANOVA satu arah untuk membandingkan rasio keuangan antar perusahaan, dengan fokus pada rasio likuiditas, aktivitas, solvabilitas, dan profitabilitas. Hasil penelitian menunjukkan bahwa PT. Adaro Energy Tbk (ANDRO) mencapai kinerja tertinggi, dengan memenuhi lima dari sepuluh rasio standar industri. Diikuti oleh PT. Aneka Tambang Tbk (ANTM) dan PT Bukit Asam Tbk (PTBA) yang masing-masing memenuhi empat rasio. PT. Vale Indonesia Tbk (INCO) menunjukkan kinerja terendah, hanya mencapai dua rasio standar industri. Penelitian ini memberikan gambaran yang jelas mengenai kinerja keuangan perusahaan pertambangan yang terdaftar di JII. Hasil penelitian ini dapat membantu investor dan pembuat kebijakan dalam mengambil keputusan terkait sektor pertambangan.