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All Journal Jurnal INKOM Jurnal Manajemen Pelayanan Publik Journal of Law Science EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Jurnal Ilmiah Manajemen Kesatuan The International Journal of Politics and Sociology Research Educatoria : Jurnal Ilmiah Ilmu Pendidikan Nuras : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Research and Development Student Antasena: Governance and Innovation Journal Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah KHITABAH: Khazanah Penelitian Perbankan Syariah
Deni Permana, Deni
Indonesian Institute of Sciences (LIPI)
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Penguatan Kelembagaan Desa melalui Pendampingan Pengelolaan Keuangan Desa di Desa Jagabaya Kecamatan Warunggunung Kabupaten Lebak Permana, Deni
Nuras : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): January
Publisher : Lembaga Pendidikan, Penelitian, dan Pengabdian Kamandanu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/nuras.v6i1.1030

Abstract

Strengthening village institutions is the main prerequisite for realizing transparent, accountable, and participatory village governance. This community service activity aims to increase the capacity of the apparatus of Jagabaya Village, Warunggunung District, Lebak Regency, in managing village finances in accordance with the provisions of applicable laws and regulations. The main problems faced include the limited understanding of village officials in budget planning, administration, financial reporting, and the implementation of internal supervision. The activity was carried out using a participatory approach through training and technical assistance in village financial management. The results of the activity showed an increase in the understanding of village officials on the village financial management cycle which was reflected in the ability to prepare planning and budgeting documents more systematically, carry out financial administration using a standard format, and prepare accountability reports according to the provisions. This activity strengthens coordination between the village government, the Village Consultative Body (BPD), and the community in supervising the use of the budget, as well as increasing commitment to the principle of transparency through the publication of budget documents and village financial realization reports. This service activity contributes to strengthening village institutions and encouraging the realization of professional, accountable, and sustainable village governance.
Optimizing Productive Zakat for Economic Empowerment: Evidence from BAZNAS Microfinance Models Damayanti, Sari; Najib, Moh.; Anggadini, Sri Dewi; Permana, Deni
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4932

Abstract

Economic empowerment through zakat has become increasingly important to reduce poverty and promote social welfare in muslim communities. This study aims to analyze the optimization of productive zakat as an instrument for empowering the Muslim community’s economy through the paradigm transformation from consumptive zakat to productive zakat, using BAZNAS Microfinance as a case study. A qualitative-normative approach was employed, combining theological and empirical analyses. Data were collected through in-depth interviews, observations, and literature review, focusing on three BAZNAS microfinance models: village, mosque, and religious study group. Thematic interpretation (tafsir maudhū’i) of Qur’anic verses and hadiths on zakat was conducted, considering asbābun nuzūl, asbābul wurūd, mufrad and ijmaly meanings, and munasabah to reveal the normative dimension of Islamic economic empowerment. Findings show that productive zakat significantly fosters mustahik economic independence through sharia-based microfinance, entrepreneurship training, and ongoing mentoring. Although the effectiveness of each model varies with social context and institutional support, all contribute positively to improving recipients’ welfare. The study concludes that optimizing productive zakat is both an economic strategy and a fulfillment of maqāṣid al-syarī’ah, particularly in preserving wealth (hifzh al-māl) and promoting public welfare (maslahah ‘ammah).
Analisis Implementasi Akad MMQ Pada BMT Sebagai Alternatif Pembiayaan Syariah Mikro Permana, Deni; Suparni, Suparni; Momy, Momy Damayanti
TAFAQQUH Vol. 10 No. 2 (2025): Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah
Publisher : STIS DAFA MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70032/r7wpbf67

Abstract

This study analyzes the implementation of the Musyarakah Mutanaqisah (MMQ) contract at BMT Amanah Berkah Mandiri in Bandung City as an alternative model for Islamic microfinance. Using a qualitative case study approach, data were collected through in-depth interviews with 8 informants (1 financing manager, 2 operational staff, 5 business partners), three months of field observation, and document review. Findings reveal that MMQ is implemented through five stages: feasibility assessment, joint capital agreement (BMT 70%, partner 30%), business operation, gradual ownership reduction over 24–36 months, and full ownership transfer. Key challenges include low Islamic financial literacy among partners (4 out of 5 did not understand the mutanaqisah mechanism prior to education), limited initial capital at the BMT, and the absence of standardized operational procedures. Nevertheless, MMQ proves more equitable than murabahah by applying proportional profit-sharing and fostering partner independence. This study contributes a practical framework for MMQ implementation in Islamic microfinance institutions. Limitations include a single-site design and restricted access to detailed financial data.
Co-Authors Arief Budi Santiko, Arief Budi Arif Nugroho Eli Apud Saepudin Febrianto, Ega Fithrotul Kamilah Hasan Mustopa, Ujang Momy, Momy Damayanti Najib, Moh. Rahman, Adun Rusito Sari Damayanti, Sari Setiadin Sonjaya, Trisna Sri Dewi Anggadini Sumayadi, Ahmad Suparni Suparni