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Journal : Journal of Student Development Informatics Management (JoSDIM)

Penerapan Implementasi ISAK 35 Pada Masjid (Studi Kasus Masjid di Kecamatan Medan Kota) Fatika, Siti; Nasution, Yenni Samri Juliati; Lubis, Arnida Wahyuni
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5118

Abstract

This research aims to find out mosque administrators in Medan Kota Subdistrict have prepared financial reports based on ISAK 35, to find out the implementation of mosque financial reports in Medan Kota Subdistrict based on ISAK 35 and to determine the suitability of mosque financial reports against ISAK 35. The type of research used is qualitative. The research subjects in this study were the mosque treasurer and the chairman of the Mosque Welfare Board (BKM) totaling 3 respondents. The data obtained are primary and secondary data. Data collection techniques using interviews, observation and documentation. The results showed that first, the preparation of financial statements carried out by each treasurer of the Silaturrahim Mosque, Islamiyah Mosque and Al-Muhajirin Mosque was not in accordance with ISAK No. 35. Second, the implementation of mosque financial reports in Medan Kota Sub-district based on ISAK 35 contained in the three mosques is not in accordance with ISAK 35, namely in the form of preparing a statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to financial statements. Third, the suitability of the financial statements of the Islamiyah and Al-Muhajirin mosques is not appropriate, which is only limited to recording mosque income and expenses. Meanwhile, with the Silaturrahim Mosque, although it is not in accordance with applicable accounting standards, this mosque describes the financial records applied in each of the financial statements that I have prepared.
Optimalisasi Penggunaan Zakat Untuk Memutus Rantai Kemiskinan di Desa Laud Dendang Kecamatan Percut Sei Tuan Lubis, Nurul Rafiqoh; Nasution, Yenni Samri Juliati
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5262

Abstract

This study aims to examine the management of zakat and the empowerment of the poor in an effort to alleviate poverty in the village of Laud Dendang, Deli Serdang.Data collection methods are conducted through field studies, interviews, and data analysis.The results showed that the management of zakat by the Badan Amil Zakat Nasional (BAZNAS) has had a positive impact in empowering the poor.Zakat funds collected and managed properly are used for the program "reaching sustenance and Divine Blessing" which aims to send children who drop out of school.The Program involves local government, community leaders, educators, students, and local security.With this program, children who drop out of school can return to school and get assistance in the form of tuition payments, uniforms, and other school needs.The Program also has robust monitoring and evaluation mechanisms to ensure its effectiveness. The sustainability of the program and transparency in the management of zakat funds are also a focus in efforts to alleviate poverty.The results of this study provide insight into how zakat management can empower the poor and serve as an example for similar programs in other regions. The Program" reaching sustenance and Divine Blessing " is expected to provide long-term benefits and help alleviate poverty in Laud Dendang Village.
Peran Bank Sumut Syariah Dalam Penghimpunan dan Distribusi Zakat Kepada Mustahik (Studi Kasus Bank Sumut Syariah Kantor Cabang Pembantu Marelan Raya) Fikri, Muhammad; Nasution, Yenni Samri Juliati
Journal of Student Development Informatics Management (JoSDIM) Vol 4, No 1: JoSDIM | Januari 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v4i1.5374

Abstract

The background to this research arises from changes in the dynamics of sharia banking which are increasingly felt in managing zakat, especially along with technological advances and transformation in the Islamic financial sector. This phenomenon opens up new opportunities, but also raises complex challenges that require deep understanding. In this modern era, the practice of collecting and distributing zakat in Islamic banks has become increasingly important to research in order to evaluate its effectiveness in responding to the rapidly growing demands of Islamic finance. The sustainability and success of zakat practices by Islamic banks is a major concern because of its impact on financial inclusivity and community economic empowerment. In this context, this research aims to provide a deeper understanding regarding the practice of collecting and distributing zakat by sharia banks. Identifying the challenges faced by Islamic financial institutions in managing zakat is also the focus of this research, along with evaluating the impact of zakat distribution on beneficiaries. The research methods used in this study will provide a solid foundation for collecting relevant data and analyzing it carefully. By utilizing a qualitative approach, this research will explore perceptions, policies and practices in the field, providing in-depth insight into the complexity of zakat implementation in Islamic banks. It is hoped that the results of the analysis and findings from this research can make a real contribution to the development of more effective and sustainable zakat practices in Islamic financial institutions, and in turn, can enrich understanding of the dynamics of sharia banking as a whole.
Co-Authors Aditya Gede Pratama AHMADI Aini, Rija Akmal Akmal Andri Soemitra Anjani, Dina Aqwa Naser Daulay Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Aritonang, Solahuddin Arnasyah, Indah Dwi Arnida Wahyuni Lubis Asmuni Asmuni Asra, M Rifki Atika Atika Aulia, Mahani Faiza Azhari Akmal Tarigan Aziva, Zahra Bambang Sugiharto Batubara, Khairul Faiz Budi Harianto, Budi Candra, Jeki Damanik, Nursapa Indah Damayanti, Putri Merry Dhian Rosalina, Dhian Erianto, Ridho Fahmi Fauzi Faizin, Mu'adil Fatika, Siti Fatimah Zahara Fazhillah, Audi Firdaus Firdaus Fitri Amalia Ghifari, Abu Dzar Al Habibi, Adnan Hanin, Haya Fadiyah Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Siti Tasya Zulaikha Harahap, Suci Ardilla Ramadhani Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Harmain Hilmi, Hafizh Husna, Rifdah Nur ilham khairi, ilham Indradewa, Rhian Jambak, Arya Neta Adinda Juliana Nasution K, Kamilah Karo Karo, Robby Adriano Khairil Ihsan Kusmilawaty, Kusmilawaty Laila Maisaroh Laylan Syafina Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nurul Rafiqoh Lubis, Septiana Sara M. Iqbal Maisyaroh, Tetti Manik, Azizah Zaniana Marbun, Astri Novia Marliyah, Marliyah Martua Hsb, Rahmat Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Miranty, Fadilla Muhammad Andi Prayogi Muhammad Fikri Muhammad Ilham Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Yafiz, Muhammad Muliani, Siska Munthe, Yusromuin Musfirah, Aisyah Fithri Mutiara, Mutiara Manalu Mutthaqin, Muhammad Satrya Nabila, Fatya Nasution, Annio Indah Lestari Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia Nayla Hadisti Nazli, Putri Ningtias, Sinar Ayu Novia, Raisyah Arta Nst, Aida Ulviani Nur Fadhilah Ahmad Hasibuan Nur, Dara Lutfiah Nur, Mukhlish Muhammad Nurfi, Indah Nurhasanah, Upik Nurhayati Nurhayati Nurhudawi, Nurhudawi Nurlaila Nurlaila Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri, Hanifah Restu Putri, Tasya Alya Rahma Fitria Rahmah, Nuzulliah Rahmani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Ramadhan, Dony Tri Rambe, Meisyah Rangkuty, Fathia Mawaddah Ritonga, Mirwansyah Ritonga, Wardoni Hikman Rohmadi Rohmadi Rozika, Aura Tania Sagala, Putri Wulandini Salwa, Fany Saparuddin Siregar Saragih, Siti Ramadhani Sari Wahyuni Sari, Aida Malan Sari, Khasnita Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Lukman Hakim Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Retnawati Siti Asiam Sitio, Ayu Lestari Situmorang, Harudini Nizar Suhardiman Suhardiman Sultoni, Ahmad Alauddin Syahfitri , Ananda Syakir, Ahmad Syamsiar, Syamsiar Tambunan, Khairina Tanjung, Ayu Wulandari S. Tuti Anggraini Ujung, Siti Khoiriyah Karina Venny Fraya Hartin Nst Wahyu Syarvina Wandasari, Dila Windari, Fitri Yuannisa, Rizka Adlia Yunisa, Widya Yunus, Hesty Ananta Yusrizal Yusrizal Zain, R. Dedy Chairil Zainur, Zainur Zakia, Maulida Ummi Zannah, Izzatul Zulferry, Diva Mumtazah Putri