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The Urgency of the Role of Amil Zakat in Laz Washal in the Welfare of the UMKM Society Manna Wassalwa; Yenni Samri Juliaty Nasution
Journal of Indonesian Management (JIM) Vol. 2 No. 1 (2022): March
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.468

Abstract

The purpose of this paper is to find out how important the role of amil zakat in the amil zakat al washaliyah institution is. This study uses an approach based on library research. Management of zakat by the government includes the withdrawal of zakat (muzakki), collecting, registering, organizing, and finally distributing it to the rightful party. During the pandemic, the MSME community really needs the role of amil in the welfare of life. Amil Zakat must be creative, persistent, and honest, supported by government work and the right strategy so that zakat income will be higher.
Pengaruh Akuntabilitas dan Fairness Terhadap Kinerja Keuangan PT. L-Hijrah Tour & Travel Medan Manna Wassalwa; Fauzi Arif Lubis; Aqwa Naser Daulay
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1495

Abstract

This research aims to analyze the influence of accountability and fairness on the financial performance of PT. L-Hijrah Tour & Travel Medan. This research uses primary data by distributing questionnaires as a research source and secondary data in the form of financial reports of PT. L-Hijrah Tour & Travel Medan from 2018-2022. The respondents in this research were employees of PT. L-Hijrah Tour & Travel Medan with 30 responses. The sampling method used in this research is saturated sampling, while the data analysis method is carried out using the multiple linear regression method supported by the SPSS version 22 program. The results of this research show that accountability has a smaller and significant effect, 0.05 (0.002 < 0.05), meaning that in this study Ho was rejected and Ha was accepted. Accountability influences the financial performance of PT. L-Hijrah Tour & Travel Medan.