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All Journal At-Taradhi: Jurnal Studi Ekonomi EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN INTEKNA Al-Muzara'ah Islaminomics: Journal of Islamic Economics, Business and Finance Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Riset Terapan Akuntansi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Iqtisaduna Indonesian Journal of Applied Accounting and Finance Jurnal Pengabdian Masyarakat Bangsa Equilibrium: Jurnal Ekonomi Syariah Jurnal Hukum Islam International Journal of Economics, Business Management and Accounting
Mochammad Arif Budiman
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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MANAJEMEN DANA ZAKAT, INFAK, DAN SEDEKAH UNTUK PEMBERDAYAAN MASYARAKAT: STUDI KASUS PADA LAZISMU TANAH BUMBU Junaidi; Budiman, Mochammad Arif; Nurhidayati
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 13 No 2 (2025): EDISI SEPTEMBER
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v13i2.10812

Abstract

This study examines the management of Zakat, Infak, and Sedekah (ZIS) funds for community empowerment at Lazismu Tanah Bumbu through a descriptive qualitative approach. The research specifically investigates the implementation of four core management functions, planning, organizing, implementing, and controlling, in the institution’s ZIS fund management practices. Data was collected through semi-structured interviews, institutional documentation, and a review of relevant literature. The analytical process employed data reduction, data presentation, and conclusion drawing to capture the practical application of these management functions within the organizational context. The findings reveal that Lazismu Tanah Bumbu has applied the four management functions in a reasonably effective manner. Planning is conducted periodically, guided by the organization’s flagship programs. The organizational structure is well-aligned to support efficient program implementation. Fundraising and distribution activities are carried out with a strong emphasis on transparency and accountability, while oversight is ensured by the Sharia Supervisory Board. However, the study also identifies the need for more robust fundraising strategies to address the observed decline in infak and sedekah contributions, as well as to expand the coverage and impact of the institution’s beneficiary programs. This research contributes to the discourse on faith-based philanthropic management by highlighting best practices and areas for improvement in the operationalization of ZIS fund management for sustainable community empowerment. Keywords: management of ZIS, zakat, infak, alms, lazismu
ANALISIS FAKTOR YANG MEMPENGARUHI BIAYA PENYELENGGARAAN IBADAH HAJI DI INDONESIA Mochammad Arif Budiman
Jurnal Hukum Islam Vol 14 No 1 (2016)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v0i0.667

Abstract

The cost for pilgrimage (BPIH) has always changed over the years following the economic circumstances. This research attempts to analyze two external factors, i.e. oil price and exchange rate which are predicted to influence the BPIH in Indonesia. Using vector autoregressive (VAR), it is found that oil price has related with BPIH while exchange rate, relying on annual exchange rate data, has no relation with BPIH. Further, based on variance decomposition function, the contribution of oil price and exchange rate to BPIH is around 9.8% and 6.93% respectvely. This finding suggests that both factors do not give major influences on the rate of BPIH in Indonesia.rcumstances. This research attempts to analyze two externalfactors, i.e. oil price and exchange rate which are predicted to influence theBPIH in Indonesia. Using vector autoregressive (VAR), it is found that oil pricehas related with BPIH while exchange rate, relying on annual exchange ratedata, has no relation with BPIH. Further, based on variance decompositionfunction, the contribution of oil price and exchange rate to BPIH is around9.8% and 6.93% respectvely. This finding suggests that both factors do notgive major influences on the rate of BPIH in Indonesia.
The Analysis of Social Attitudes Rubric Needs Based on Case-Based Learning (CBL) in Islamic Religious Education Learning Muslim; Effendi, Heri; Pebriyenni; Aisyah, Siti; Budiman, Mochammad Arif
Tarbiyah : Jurnal Ilmiah Kependidikan Vol. 14 No. 2 (2025)
Publisher : Universitas Islam Negeri Antasari Banjarmasin, South Kalimantan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/tarbiyah.v14i2.16690

Abstract

This research analyzes the social attitudes rubric needs based on Case-Based Learning (CBL) to objectively assess students’ social attitudes in Islamic Religious Education (PAI) learning. Using a descriptive qualitative approach, the data were gathered by observation, interviews with the lecturers and students, and document study. The research result showed an urgent need for a CBL rubric that contains a measurable indicator of collaboration, empathy, responsibility, and social responsiveness. The Case-Based Learning (CBL) integrity has proven a possibility of assessing the attitude more contextually through a real case study relevant to the students’ lives. In conclusion, this rubric development is important to improve the consistency and objectivity of attitude assessment in Islamic Religious Education. This rubric could be a practical reference for lecturers in evaluating a systematic social attitude, strengthening the internalization of socio-religious values in students.
Optimizing Mosque Waqf Management in Supporting the Achievement of Sustainable Development Goals (SDGs) Budiman, Mochammad Arif; Muhammad, Aliyu Dahiru; Sadewa, Manik Mutiara; Andriani, Andriani; Rizqina, Nabila Fatiha; Rifqi, Muhammad Mumtaza
AL-MUZARA'AH Vol. 13 No. 2 (2025): AL-MUZARA'AH (December 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.2.239-252

Abstract

This paper examines how optimizing the management of mosque waqf (Islamic endowments) can support the achievement of the United Nations Sustainable Development Goals (SDGs). It explores the conceptual linkages between mosque waqf and sustainable development, analyzes the diverse roles of mosque waqf in addressing SDG targets, and proposes strategies for enhancing the efficiency and impact of mosque waqf management. The article discusses the potential of mosque waqf to contribute to poverty reduction, promotion of health and well-being, quality education, and environmental sustainability. It highlights the need for modernizing waqf management practices, drawing on principles of good governance, financial management, and social impact, to unlock the full potential of mosque waqf in supporting sustainable development initiatives.
Integrasi Eco-Brick dan Teknologi Digital dalam Pengelolaan Sampah Perkotaan: Praktik Komunitas di Banjarmasin Budiman, Mochammad Arif; Pebriadi, Muhammad Syahid; Mairijani, Mairijani
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1534

Abstract

Banjarmasin City faces serious challenges in urban waste management due to high waste generation, limited facilities, and low public awareness of waste segregation. This community service program aims to integrate eco-brick practices and digital technology in community-based waste management in RT 19, Alalak Tengah Village, Banjarmasin. The methods applied include waste segregation education and training, eco-brick production, provision of waste processing facilities, Clean and Healthy Living Behavior (PHBS) campaigns, and digital mapping of waste production areas using the CLEANMAP-BJM application. The results indicate a significant increase in community understanding of waste management (92.7%), a reduction in waste disposed of at temporary collection points, and the creation of value-added products such as eco-brick-based sofas. The integration of ecological approaches and digital technology effectively enhances community participation and supports more sustainable urban waste management.
Faktor Penentu Minat Karier Mahasiswa Akuntansi Lembaga Keuangan Syariah Ashliana; Budiman, Mochammad Arif
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.v5i1.15558

Abstract

This study aims to analyze the effect of knowledge, apprenticeship, work environment, religiosity, and financial rewards on students’ interest in choosing a profession. This research uses a quantitative approach with survey data collected from 198 students of the Islamic Financial Institutions Accounting Study Program at Banjarmasin State Polytechnic. The findings indicate that, partially, knowledge, work environment, and financial rewards have a significant effect on student interest, while apprenticeship and religiosity do not show a significant influence. Simultaneously, all variables—knowledge, apprenticeship, work environment, religiosity, and financial rewards—have a significant effect on students’ interest in selecting a profession, indicating that both individual and external factors play an important role.
Rethinking Muslim Consumption: Israf and Tabdzir as Ethical Boundaries in Everyday Economic Behavior Budiman, Mochammad Arif
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.v5i2.15565

Abstract

In recent decades, consumption patterns in Muslim societies have increasingly reflected global consumer culture characterized by excess and waste. This trend contradicts Islamic ethical teachings that emphasize moderation and responsibility in economic behavior. This study aims to examine israf (excessiveness) and tabdzir (wastefulness) as ethical boundaries that regulate everyday Muslim consumption. Using a qualitative conceptual approach based on Qur’anic teachings and contemporary Islamic economics literature, this paper analyzes how these concepts function as moral constraints in economic decision-making. The findings show that israf represents consumption beyond reasonable limits, while tabdzir refers to wasteful and unproductive use of resources. Rather than being treated as neutral behavioral categories, both concepts serve as ethical limits that prevent deviation from moderation (wasatiyyah). This study contributes to Islamic economic discourse by providing a simplified framework of ethical bounded consumption that aligns with sustainability and responsible resource use.
Praktik Pengelolaan Dana Produktif dan Implikasinya terhadap Kesejahteraan Anak pada LKSA Sentosa Banjarmasin Wardani, Risky Mustika; Budiman, Mochammad Arif
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.v5i2.15577

Abstract

This study aims to analyze the practices of productive fund management and their implications for child welfare at LKSA Sentosa Banjarmasin. The research employs a qualitative approach with a case study design to explore in depth how the institution manages productive assets as an alternative and sustainable funding source. Data were collected through in-depth interviews, direct observation, and documentation involving institutional managers and related stakeholders. The findings reveal that LKSA Sentosa has implemented productive fund management through several business units, including a guest house, shop-house rentals, and a multipurpose hall, which generate stable income to support institutional operations and child welfare programs. The management practices reflect a shift from donation-dependent financing toward a more sustainable and self-reliant financial model. Furthermore, the generated income contributes significantly to improving children’s welfare, particularly in fulfilling basic needs, supporting educational access, strengthening social protection, and facilitating spiritual and character development. These findings indicate that productive fund management not only enhances institutional financial sustainability but also creates broader social impacts on beneficiaries. This study contributes to the literature on social institution management by highlighting the potential of productive asset-based financing in strengthening child welfare within Islamic social institutions.
THE SIGNIFICANCE OF WAQF FOR ECONOMIC DEVELOPMENT Budiman, Mochammad Arif
EQUILIBRIUM Vol 2, No 1 (2014): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v2i1.718

Abstract

Terdapat anggapan dari sejumlah ilmuan Barat yang menyatakan bahwa institusi wakaf tidak lagi memainkan fungsi ekonomi yang signifikan dalam konteks perekonomian modern sebagaimana pada masa-masa sebelumnya. Menurut mereka, wakaf pada masa kini justru muncul sebagai faktor yang menghambat pembangunan di negara-negara Muslim. Artikel ini dimaksudkan untuk membantah anggapan tersebut dengan menampilkan berbagai fungsi dan kontribusi ekonomi yang dapat diperankan wakaf dalam konteks perekonomian kontemporer. Selain itu, sejumlah prasyarat untuk lebih mengoptimalkan pengelolaan wakaf juga dikemukakan.Kata kunci: wakaf, pembangunan ekonomi, distribusi pendapatan, kemiskinan, pembiayaan defisitThere is an opinion among Western scholars that the institution of waqf could not any longer perform its economic role in the present times. Instead of being a vital institution as it truly played at the pre-modern era, waqf nowadays seems to be an impediment to the development in Muslim countries. This paper therefore is meant to refute such an opinion and attempts to point out the economic impacts of waqf for Muslim society in the context of the present economy. In the last part, the paper also brings about several necessary prerequisites for the revitalization of waqf in the current days.Keywords: waqf, economic development, income distribution, poverty, deficit financing
Co-Authors Adewale Abideen Adeyem Andriani Andriani Andriani Anwar Ashliana Basyirah Ainun Basyirah Ainun Dewi Indah Astuti Effendi, Heri Ivana Pratiwi Junaidi Junaidi Mairijani . Manik Mutiara Sadewa Maulani, Subhan MIRNASARI Muhammad Yassir Fahmi Muhammad, Aliyu Dahiru Muslim Noor Romy Rahwani, Noor Romy Nor Izatil Hasanah Nourma Nurhidayati Nurhidayati Dahlan Pebriadi, Muhammad Syahid Pebriyenni Phaureula Artha Wulandari, Phaureula Artha Priyougie Rahmadinda, Alifya Sabila Rakhmawati, Aneta Rifqi, Muhammad Mumtaza Rizqa Rizqina, Nabila Fatiha Ruzita Mohd. Amin Selamah A. Yusoff Siti Aisyah Syarifah Salsabila Yasmin Alkaf Wardani, Risky Mustika