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All Journal EL-MUHASABA El Dinar AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat al-Uqud : Journal of Islamic Economics AKTSAR: Jurnal Akuntansi Syariah Journal of Islamic Economic Laws Khatulistiwa: Journal of Islamic Studies Asian Management and Business Review Journal of Accounting Research, Organization and Economics (JAROE) Journal of Islamic Economic Laws
Faris Shalahuddin Zakiy, Faris Shalahuddin
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Comparison of Effectiveness and Growth Performance in Zakat Institutions: Insight from Indonesia Zakiy, Faris Shalahuddin; Falikhatun, Falikhatun
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.34111

Abstract

Objective This research aims to compare the effectiveness and growth performance of zakat institutions before and during Covid-19 in Indonesia.Design/Methodology This study uses a quantitative approach. The 2018 and 2019 financial performance represents conditions before Covid-19, while the 2020 and 2021 financial performance represents conditions during Covid-19. This research examined 26 zakat institutions, with 104 observations. The performance examined in this research includes net allocation to collection ratio (NACR), zakat allocation ratio (ZAR), infaq shadaqa allocation ratio (ISAR), and growth of ZIS collection (GZIS). Data analysis in this study used paired sample t-test.Results The research results show no difference in the performance of NACR, ZAR and ISAR before and during Covid-19. Meanwhile, there are differences in GZIS performance before and during Covid-19. Collection growth tends to decrease during Covid-19 compared to before Covid-19.Research limitations/implications Zakat institutions must be able to create utilization programs that are right on target and make distribution of collections more effective, so that people have more trust and donate their funds to zakat institutions. Transparency in the performance of zakat institutions increases public trust, so zakat institutions become the institution of choice for the community to manage zakat funds.Novelty/Originality This research uses secondary data and statistical tests to measure the comparative performance of zakat institutions, which is still rarely done. This research provides an overview of empirical results comparing the performance of zakat institutions before and during Covid-19.
Sosialisasi Instrumen Audit Syariah untuk Penguatan Aspek Fikih Zakat di LAZISMU Jawa Tengah Hakim, Lukmanul.; Athief, Fauzul Hanif Noor; Isman; Miswanto, Agus; Zakiy, Faris Shalahuddin; Anshori, Muhammad Amir; Ramadhan, Dwi Swasana; Ilham Rosyadi, Jundi Faaiq; Faizah, Annisa Nur; Nafis, Zulhaznizam
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 4 (2025): November
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i4.28322

Abstract

Kegiatan pengabdian masyarakat ini berfokus pada pengembangan dan sosialisasi instrumen audit syariah untuk memperkuat kepatuhan fikih zakat di Lembaga Amil Zakat, Infak, dan Sedekah Muhammadiyah (LAZISMU) Jawa Tengah. Latar belakang kegiatan ini adalah pentingnya akuntabilitas syariah dalam pengelolaan zakat serta belum adanya instrumen internal yang spesifik untuk tujuan tersebut di LAZISMU. Metode yang digunakan adalah Participatory Action Research (PAR), yang melibatkan kolaborasi aktif dengan mitra melalui lokakarya dan Focus Group Discussion (FGD) bersama para pengelola LAZISMU. Hasil utama dari pengabdian ini adalah terciptanya pemahaman yang komprehensif terhadap instrument audit syariah. Instrumen ini dirancang untuk mengevaluasi empat kriteria utama: manajerial kelembagaan, pengumpulan dana zakat, pendistribusian dan pendayagunaan, serta aspek kepatuhan syariah secara keseluruhan. Sosialisasi instrumen ini, yang diintegrasikan dalam Rapat Koordinasi Wilayah LAZISMU Jawa Tengah, menunjukkan efektivitas yang signifikan dalam meningkatkan pemahaman amil. Hal ini terbukti dari peningkatan skor post-test rata-rata peserta dari 69,7 menjadi 97,4, menandakan lonjakan pemahaman yang drastis. Simpulan dari kegiatan ini adalah kontribusi nyata dalam meningkatkan tata kelola zakat yang akuntabel dan sesuai syariah di lingkungan LAZISMU Jawa Tengah, serta berpotensi menjadi model bagi organisasi pengelola zakat lainnya.
Co-Authors Achmad Sani Supriyanto Agus Miswanto Asikin, Zulifa Ivada Dessy Noor Farida Faizah, Annisa Nur Falikhatun Falikhatun, Falikhatun Fatkhiyah, Fibaroina Nida Fauziah, Najim Nur Fauzul Hanif Noor Athief Fuadi, Nasrul Fahmi Zaki Hakim, Lukmanul. Ilham Rosyadi, Jundi Faaiq Isman Muhammad Amir Anshori Nadhor, Khaerun Nafis, Zulhaznizam Nur Fatoni, Nur Nurudin Nurudin Rahman El Junusi Rahmiyanti, Firdha Ramadhan, Dwi Swasana Ratno Agriyanto Ridwan, Ahmad Muhtadi Saadah, Naili Suciat, Eqi Zaenuri, Wahab