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All Journal 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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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
Prosedur Pendistribusian Zakat pada BAZNAS Kabupaten Tanah Datar Di Tengah Pandemi Covid-19 Widi Nopiardo; Wulan Yulia Sandani
ZAWA: Management of Zakat and Waqf Journal Vol. 1 No. 1 (2021): December
Publisher : UIN Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v1i1.3590

Abstract

Prosedur pendistribusian zakat di BAZNAS Kabupaten Tanah Datar di tengah pandemi covid-19. Tujuan pembahasan ini untuk mengetahui prosedur pendistribusian zakat di BAZNAS Kabupaten Tanah Datar di tengah pandemi covid-19 dan kendala yang dihadapi oleh BAZNAS Kabupaten Tanah Datar di tengah pandemi covid-19.Jenis penelitian yang penulis gunakan adalah jenis penelitian lapangan (field research), untuk mendapatkan data-data dari permasalahan yang diteliti. Teknik pengumpulan data yang penulis gunakan adalah melalui wawancara dan dokumentasi. Teknik analisis data dengan cara berikut: display data, reduksi data, serta penelitian simpulan. Dari penelitian yang penulis lakukan di lapangan dapat disimpulkan bahwa prosedur pendistribusian di BAZNAS Kabupaten Tanah Datar di tengah Pandemi Covid-19 tidak jauh berbeda dengan sebelum pandemi Covid-19, hanya saja terjadi beberapa perubahan dari masing-masing program yang ada pada bidang pendistribusian. Seperti, membagikan APD untuk amil yang bertugas ke lapangan, memberikan suplemen untuk pertahanan tubuh amil dan ketika penyaluran mustahik tetap mematuhi protokol kesehatan. Sedangkan kendala yang terjadi selama pandemi covid-19 tidak dapat mengumpulkan mustahik dalam jumlah banyak dan mempersingkat prosedur yang ada, contohnya tidak ada pembekalan yang di berikan kepada mustahik di saat pandemi Covid-19 ini.
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