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All Journal Ziswaf : Jurnal Zakat dan Wakaf Martabe : Jurnal Pengabdian Kepada Masyarakat JURIS (Jurnal Ilmiah Syariah) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam IMARA : Jurnal Riset Ekonomi Islam Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) TAMWIL: Jurnal Ekonomi Islam JURIS (Jurnal Ilmiah Syariah) Journal Of Islamic Social Finance Management International Journal of Islamic Studies Higher Education International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) ZAWA:Management of Zakat and Waqf Journal Al-bank: Journal of Islamic Banking and Finance
Widi Nopiardo
Institut Agama Islam Negeri Batusangkar, Sumatera Barat, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Strategi Pendistribusian Zakat Produktif Perdagangan pada BAZNAS Kota Padang Panjang Nopiardo, Widi; Nurhidayat, Wahyu
Journal of Islamic Social Finance Management Vol 2, No 1 (2021): JANUARI-JUNI
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.405 KB) | DOI: 10.24952/jisfim.v2i1.3615

Abstract

Abstract The problems raised in this article from year to year, namely from 2016-2018 the number of productive zakat mustahik at BAZNAS in Padang has always increased, but in 2019 it has decreased. The distribution of productive zakat funds from 2016-2019 was more dominant for the trading business. The complexity of the problem in the distribution of productive zakat certainly requires the right strategy in distribution, so it is necessary to know what strategy is carried out by BAZNAS Padang Panjang city. The type of research that the author does is field research (field research) with a qualitative descriptive approach. The primary data sources in this study were the Head of BAZNAS Padang Panjang City, Padang Panjang City BAZNAS Secretariat Staff, and Mustahik. The secondary data sources in this research are the accountability reports of BAZNAS Padang Panjang City 2016-2019, brochures, monthly reports, and documents related to BAZNAS Padang Panjang City. Data collection techniques in this study were interview and documentation techniques. The results showed that the trade-productive zakat distribution strategy was carried out by collecting data on mustahik candidates, verifying mustahik proposals, conducting surveys of mustahik, discussing and determining survey results, distributing zakat, and monitoring mustahik businesses.Keywords: Strategy, Distribution, Productive Zakat
IMPLEMENTATION OF ZAKAT ACCOUNTING BASED ON PSAK 109 IN LAZISMU PAYAKUMBUH CITY Nopiardo, Widi
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 7, No 2 (2021): DESEMBER 2021
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v7i2.4751

Abstract

The problem in this research is that not all components of the accounting report made by the officer, such as the report on changes in assets, are not yet available. The recording process still has a very simple report format according to the knowledge of the registrar. Reports on changes in funds are only recorded for the amount of money in and out without any other supporting information. The audit of zakat accounting reports is only carried out internally. From the initial data, the researchers are interested in discussing it. The method in this study uses a descriptive approach that aims to explain the solution to existing problems based on data to be analyzed and interpreted. The results showed that the application of Zakat Accounting based on PSAK 109 in LAZIS MU Payakumbuh City as follows: Initial Recognition of Zakat, the receipt of zakat is recognized when cash or other assets are received. Measurement After Initial Recognition, if there is a decrease in the value of non-cash zakat assets, the amount of loss incurred must be treated as a deduction of zakat funds or as a deduction for amil funds. Initial recognition of infaq / alms, infaq / alms received is recognized as bound or unrestricted infaq / alms funds in accordance with the objective of the donors of infaq / alms in the amount received. Measurement after initial recognition, donations / alms received can be in the form of cash or non-cash assets. Non-cash assets can be in the form of current or non-current assets. The distribution of infaq / alms, the distribution of infaq / alms funds is recognized as a deduction for infaq / alms funds in the amount given. Non-halal Funds, Non-halal receipts are all receipts from activities that are not in accordance with sharia principles, including receiving current accounts or interest from conventional banks. Presentation, Amil presents zakat funds, infaq / alms funds, amil funds, and non-halal funds separately in the balance sheet of the financial position statement. Amil zakat discloses matters related to zakat transactions. Transitional provisions, this statement applies to transactions of zakat and infaq / alms that occur on or after the effective date. Effective Date, the presentation of financial statements based on PSAK 109 began to apply LAZIS MU Payakumbuh City since 2015. Constraints so far in LAZIS MU Payakumbuh City are still limited human resources in applying PSAK 109. There is no PSAK 109 training program for managers who manage finances, so far it is still understand independently, so that the management's knowledge is limited. In addition, operational costs are also limited, so they have limitations in carrying out activities that are to improve the quality of human resources, especially in the financial sector.
Analisis Konsep Uang Menurut Ulama Salaf Dan Khalaf Serta Implikasinya Dalam Perbankan Syariah Fahlefi, Rizal; Alimin, Alimin; Sari, Rivian Anda; Nopiardo, Widi
Al-bank: Journal of Islamic Banking and Finance Vol 3 No 2 (2023): July - Desember 2023
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v3i2.9758

Abstract

Penelitian ini bertujuan untuk menganalisis tentang konsep uang dalam Islam menurut ulama salaf dan khalaf serta implikasinya dalam dunia perbankan syariah. Penelitian ini menggunakan metode penelitian studi pustaka dimana peneliti berupaya menggali dan menemukan konsep yang diteliti melalui penelusuran berbagai sumber-sumber kepustakaan yang relevan. Hasil penelitian menunjukkan bahwa para ulama, baik dari kalangan Salaf maupun Khalaf, berbeda pendapat mengenai penggunaan emas dan perak sebagai mata uang, pendapat pertama menyatakan mata uang hanya terbatas pada emas dan perak sedangkan pendapat kedua menyatakan sebaliknya bahwa boleh juga dalam bentuk lain. Pencetakan uang kertas secara berlebihan akan mempengaruhi kestabilan nilai mata uang. Sistem penganggaran dalam Islam sebenarnya tidak memerlukan untuk berutang atau mencetak uang lebih banyak guna membiayai defisit, namun jika terdapat kondisi yang mengharuskan mencetak uang baru maka hak prerogatif pemerintah tersebut harus tunduk pada batasan untuk menjaga keseimbangan antara mencetak uang dan menjaga inflasi dalam 'batas yang wajar'. Oleh karena itu, perbankan syariah komersial merupakan perpanjangan tangan dari bank sentral untuk menstabilkan nilai mata uang dengan cara-cara yang Islami pula
Upaya Pengumpulan Zakat Perkebunan Kelapa Sawit oleh BAZNAS Kabupaten Dharmasraya di Nagari Sitiung Warman, Meilita Teza; Asmadia, Tezi; Nopiardo, Widi; Emrizal, Emrizal
ZAWA: Management of Zakat and Waqf Journal Vol. 5 No. 1 (2025): ZAWA: MANAGEMENT OF ZAKAT AND WAQF JOURNAL
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v5i1.15273

Abstract

The potential for zakat in Dharmasraya Regency is very large, especially from the oil palm plantation sector which dominates the regional economy. However, zakat collection from this sector is not optimal, especially in Nagari Sitiung, Sitiung District, which has around 402 oil palm farmers with a land area of 2,375 hectares. One of the challenges faced is the lack of understanding and lack of data collection regarding zakat obligations among oil palm farmers. This research aims to analyze the potential for zakat that can be collected from the oil palm plantation sector in Nagari Sitiung and identify the efforts made by the Dharmasraya Regency National Zakat Amil Agency (BAZNAS) in maximizing zakat collection from the oil palm plantation sector. This research uses a qualitative descriptive approach with field research methods, which involves interviews with oil palm farmers and BAZNAS amil Dharmasraya Regency, as well as documentation related to zakat potential and data on oil palm plantations in Nagari Sitiung. The data analysis techniques used include data reduction, data presentation, and drawing conclusions. Source and method triangulation techniques are used to verify the validity of the data. The research results show that the zakat potential from the oil palm plantation sector in Nagari Sitiung reaches around IDR 1,953,213,750 per year, with around 68% of farmers meeting the requirements to pay zakat. BAZNAS Dharmasraya Regency has made various efforts to maximize zakat collection, both through direct approaches (socialization, formation of UPZ, and religious studies) and indirectly (the "One Bunch of Palm Oil for the Poor" program and the use of social media). Even though these efforts have been made, several obstacles, such as limited human resources and facilities, are still challenges in expanding zakat collection from the palm oil sector.
Strategi Pengumpulan Zakat pada BAZNAS se-Sumatera Barat Nopiardo, Widi; Asrida, Asrida
ZAWA: Management of Zakat and Waqf Journal Vol. 5 No. 1 (2025): ZAWA: MANAGEMENT OF ZAKAT AND WAQF JOURNAL
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v5i1.15719

Abstract

This study discusses the strategy of zakat collection at BAZNAS throughout West Sumatra. The collection of zakat at BAZNAS throughout West Sumatra is still not optimal, even though the potential for zakat is quite high. This type of research is field research with a qualitative approach. Data collection techniques through interviews and documentation. Data analysis techniques through data reduction, data presentation, and drawing conclusions. Data validity assurance techniques through triangulation. The results of the study revealed that the strategy for collecting zakat was carried out through cooperation, active socialization, and innovation.
Co-Authors Afriani Afriani Alimin Alimin, Alimin Asmadia, Tezi Asrida Asrida, Asrida Elfadhli Elfadhli, Elfadhli Emrizal Fahlefi, Rizal Fajri Fitria, Fajri Fitri Mariyani, Fitri Gampito, Gampito Nurhidayat, Wahyu Rahmat Firdaus Rizal Rizal Sari, Rivian Anda Teza Warman, Meilita Warman, Meilita Teza Wulan Yulia Sandani