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All Journal Indonesian Journal of Applied Accounting and Finance
Manik Mutiara Sadewa
Prodi Akuntansi Lembaga Keuangan Syariah, Politeknik Negeri Banjarmasin
Economics, Econometrics & Finance

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Analisis Rasio Efektivitas dan Efisiensi Kinerja Keuangan Rumah Zakat Tahun 2024 Khairina Annisa; Manik Mutiara Sadewa; Nurhidayati
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15021

Abstract

This research aimed to assess how effectively and efficiently Rumah Zakat managed its finances during the year 2024. Utilizing a descriptive quantitative method, the study analyzed 22 financial ratios derived from the assessment standards developed by PUSKAS BAZNAS, based on audited financial reports for 2024. The results revealed an outstanding level of distribution effectiveness, demonstrated by a Net Allocation to Collection Ratio of 91.31% and a Turn Over Ratio of 10.06. However, this strong effectiveness is contrasted by poor fundraising efficiency, as reflected in a Fundraising Cost Ratio of 108.95%, significantly above the established efficiency benchmark. The disparity between high effectiveness and low efficiency highlighted the need for a strategic overhaul in fundraising efforts through strengthening digitization of systems, collaboration among zakat institutions, and grassroots community involvement. These insights call for an improvement in performance measurement metrics for zakat management organizations (OPZ) and advocate for a governance model that is both sustainable and grounded in sharia-based values.
Pengaruh Penyaluran Zakat Pada Kesejahteraan Mustahik (Studi Kasus BAZNAS Kabupaten Hulu Sungai Selatan) Manik Mutiara Sadewa; Anisa Agustina
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14339

Abstract

This study aims to determine the effect of zakat distribution on the welfare of mustahik in BAZNAS Hulu Sungai Selatan Regency. The research method used is quantitative with a descriptive approach. The sampling technique used is saturated sampling with a data collection method through a questionnaire. The respondents used as samples in this study were mustahik in Hulu Sungai Selatan Regency in 2022 as many as 30 people. The results of hypothesis testing partially showed that zakat distribution has an effect on the welfare of mustahik because the t-count value is 5,241> t-table 2,045 and significance (0,000 < 0,05). This study proves that mustahik welfare increases after zakat distribution.
Factors Affecting Customer Interest in Using Mudharabah Saving Accounts at Bank Syariah Indonesia Nurul Azkiya Izzaty; Manik Mutiara Sadewa
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14341

Abstract

Mudharabah savings is a deposit product managed based on a profit-sharing principle between the customer and the bank. Mudharabah savings provide benefits to customers in the form of profit-sharing from the bank's revenue generated from managing the funds. This study aims to analyze the influence of service quality, religiosity, profit sharing, and fund management transparency on customer interest in using Mudharabah savings at Bank Syariah Indonesia. The research method used is quantitative with a descriptive approach. The study's respondents consisted of 96 individuals. Data were collected using a questionnaire and analyzed using multiple linear regression with SPSS Statistics 22. The results of the study indicate that partially 1) service quality has a negative effect on customer interest since the t- value (-0.382) < t-table (1.986), 2) religiosity has a positive effect on customer interest since the t-value (3.139) > t-table (1.986), 3) profit sharing has a positive effect on customer interest since the t-value (2.226) > t-table (1.986), 4) fund management transparency has a positive effect on customer interest since the t- value (2.896) > t-table (1.986). Meanwhile, simultaneously, service quality, religiosity, profit sharing, and fund management transparency positively influence customer interest since the F-value (32.146) > F-table (2.47).
HAMBATAN-HAMBATAN PENERAPAN ISAK 335 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA MASJID AT-TAQWA BANJARMASIN Mahyuni; Basyirah Ainun; Manik Mutiara Sadewa; Lusiana Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15450

Abstract

As a non-profit organization, mosques are expected to present financial statements in accordance with ISAK 35. However, the implementation of this standard at At-Taqwa Mosque Banjarmasin has not yet been optimal. This study aims to identify the problems encountered in the implementation of ISAK 35 in the preparation of mosque financial statements. This research employs a qualitative approach using interviews with mosque administrators and congregants. The findings reveal several obstacles, including the limited understanding of mosque administrators regarding financial transparency and accountability, insufficient knowledge of applicable accounting standards, and the absence of financial managers with an accounting background. In addition, the lack of demand from congregants for financial statements prepared in accordance with ISAK 35 contributes to the low motivation of mosque administrators to implement the standard.
Co-Authors Anisa Agustina Basyirah Ainun Khairina Annisa Lusiana Handayani Mahyuni Nurhidayati Nurul Azkiya Izzaty