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All Journal Jurnal Dimamu Jurnal Maps (Manajemen Perbankan Syariah)
Jalaluddin Jalaluddin
Universitas Ma'soem
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Other

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Analisis Sumber Daya Manusia, Sistem Informasi Akuntansi dan Sistem Pengendalian Internal dalam Optimalisasi Penerapan PSAK No.109 di BAZNAS Provinsi Jawa Barat Taupik Taupik; Jalaluddin Jalaluddin
Jurnal Dimamu Vol. 1 No. 3 (2022)
Publisher : Ma'soem University

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Abstract

The background in optimizing the application of PSAK No.109 is still often found inaccuracy of Acoounting Staff in making financial statements and the unavailability of an automatic financial statement recording system in making financial statements.This study aims to find out how the analysis of human resources, accounting information systems and internal control systems in optimizing the application of PSAK No.109 in the Amil Zakat Agency of West Java Province.This research is a qualitative research with a descriptive approach. The data used is primary data, with information taken on amyl and financial statements of BAZNAS of West Java Province. The data collection techniques carried out are observation, interviews, literature studies and documentation. The results showed that the head of the Department of Human Resources, Administration and General, Accounting Staff and Chairman of the Internal Audit Unit has applied aspects of human resources, accounting information systems and internal control systems in conducting analysis on the optimization of the application of PSAK No.109. Aspects that play a role in optimizing the application of PSAK No.109 are SDM, SPI and SIA. Assessment of HR aspects amounted to 3 points. The assessment of the SIA aspect amounted to 4 points. The assessment of the SPI aspect amounted to 9 points. If the analysis of human resources, SIA and SPI has been applied, there are 9 stages to apply PSAK No.109 which must be done in order seseuai with the provisions contained in PSAK No.109.
Analisis Efisiensi serta Efektivitas Zakat Aparatur Sipil Negara dan Zakat Digital terhadap Penerimaan Zakat di Baznas Provinsi Jawa Barat Sa’atul Kamilah; Jalaluddin Jalaluddin
Jurnal Dimamu Vol. 2 No. 3 (2023)
Publisher : Ma'soem University

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This background reviews how to optimize the efficiency, effectiveness of ASN zakat and digital zakat on receiving zakat using information technology in processing data by the amil if it is wrong, errors can occur. This study aims to find out how the analysis of the efficiency and effectiveness of ASN zakat, and digital zakat, on zakat receipts at the Baznas of West Java Province for the 2018-2023 period. This research is a qualitative research with a descriptive approach. The data used is primary data, by taking information on the BAZNAS Amil of West Java Province. Data collection techniques used are observation, interviews, literature study, and documentation. The results of the study show that the Efficiency Effectiveness of ASN zakat based on interviews with the head of the Department of Collection of ASNs can directly pay zakat through the official Baznas website, namely baznasjabar.org/zakat. And the assessment of the ASN zakat source aspect has four points. Results for Digital Zakat based on interviews with Digital Staff can be channeled through the official website, namely baznasjabar.org/zakat. And using the Simba Zakat application, you can also go through Mobile Banking, pay with QRIS such as Gopay, Ovo, Link Aja, Funds, and can pay with one of the Shopee E-Commers. And the assessment of aspects of digital zakat has four points. The results of receiving zakat funds based on interviews with the Head of the Distribution Division were given to the eight asnaf by selecting those who were entitled to receive them, which was carried out by a competent amil. distribution of zakat funds refers to PSAK No.109 and Zakat Law Number 23 of 2011 concerning Zakat. And the assessment of the aspect of receiving zakat funds has six points.
Strategi LAZISNU Jawa Barat dalam Mewujudkan Masyarakat Sadar Zakat Jalaluddin Jalaluddin
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 7 No. 1 (2023)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v7i1.823

Abstract

The NU West Java Amil Zakat Infaq and Shadaqah Institute is an official zakat amil institution under the auspices of the West Java NU Regional Management with a work focus on empowering zakat, infaq and alms collected from the nahdiyin congregation, donors, corporates and the community in general. As an institution that has a very large congregation and jam'iyah base, LAZISNU West Java must take a role in encouraging people to have awareness in paying their zakat. Therefore, LAZISNU West Java needs an effective strategy in maximizing the potential of zakat. Thus, LAZISNU West Java must have an organizational institutional mission in developing zakat management, this of course will not achieve efforts to develop zakat management if all the potential that exists in developing zakat management will not be achieved. The method used is a qualitative descriptive approach. The results of this research, West Java LAZISNU creates a zakat aware society, of course assisted by LAZISNU in the Branches as well as West Java LAZISNU itself including (1) Internal Platform, (2) External Platform, (3) Collection of Zakat Infaq and Sadaqah within the Internal Nahdlatul Ulama Regional Management ( PWNU) West Java, (4) LAZISNU West Java provides a service office to collect Zakat, Infaq and Shadaqah funds, (5) Optimizing the NU Coin movement, (6) Advice on giving zakat, infaq and shaqadah from Nahdlatul Ulama figures at each lecture, tabligh akbar, regular recitations and any momentum.
Co-Authors Sa’atul Kamilah Taupik Taupik