Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Bisnis dan Manajemen (JURBISMAN)
Muhammad Taufiq
UIN Sjech M. Djamil Djambek Bukittinggi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Sistem Operasional Akad Ijarah Pada Bisnis Jasa Laundry Menurut Perspektif Ekonomi Islam (Studi Kasus di Mandiangin Kota Bukittinggi) Mardhiyya Azhari; Muhammad Taufiq
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 1 No. 1 (2023): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v1i1.126

Abstract

Usaha jasa laundry merupakan usaha di bidang jasa pencucian yang berhasil memenuhi kebutuhan masyarakat. Penelitian ini bertujuan untuk mengetahui praktek akad ijarah di usaha jasa laundry, tata cara praktek akad ijarah di usaha jasa laundry dan penerapan ekonomi islam dalam akad ijarah dalam bisnis jasa laundry. Penelitian ini merupakan penelitian kualitatif, dimana pengumpulan data dilakukan dengan menggunakan beberapa metode seperti wawancara, observasi dan juga studi literatur. Setelah mengumpulkan data, langkah selanjutnya adalah menganalisis data dan kemudian membuat kesimpulan berdasarkan pengumpulan data, yaitu dengan menggunakan metode deskriptif analitis. Hasil penelitian menunjukkan adanya praktik akad ijarah di laundry. Praktek akad ijarah pada Wildan Laundry merupakan akad ijarah 'amal dimana pihak laundry menyediakan jasa pencucian baju kepada pelanggan laundry dengan ujrah atau biaya laundry yang telah disepakati oleh kedua belah pihak. Wildan Laundry menggunakan sistem kiloan dalam menyewakan jasa laundrinya dimana harga perkilonya Rp. 6.000,00 kg. Usaha jasa adalah akad a’mal ijarah dimana pihak laundry menyediakan jasa pencucian layanan pakaian kepada pelanggan laundry dengan biaya ujrah atau laundry yang telah disepakati oleh keduanya. Kontrak pada Laundry menggunakan Ijarah prosedur secara umum memiliki lima langkah, yaitu : penerimaan benda kotor, pencucian, pengeringan, penyetrikaan, dan pengepakan. Penerapan dari akad ijarah dalam usaha jasa laundry yang ditinjau dalam ekonomi islam adalah layak, dapat dilihat dari kondisi pekerjaan, dari pekerjaan, waktu kerja, dan ujroh yang jelas dan jasa sewa adalah jasa mubah.
Analisis Akuntabilitas dan Transparansi Pengelolaan Zakat, Infak dan Sedekah (ZIS) (Studi Kasus Baznas Kota Payakumbuh) Rifani Rifani; Muhammad Taufiq; Anwar Sholihin
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9004

Abstract

The main problem in this thesis is the implementation of the principles of accountability and transparency in the management of zakat, infaq and alms of the Payakumbuh City Amil Zakat Agency (BAZNAS) and their implications for BAZNAS performance. Payakumbuh and its implications for the performance of BAZNAS. The type of research used is qualitative research, by adopting case study research. The case in BAZNAS Payakumbuh City is that in 2020 the amount of zakat that can be collected is 2.1 billion rupiahs, while the potential for zakat in Payakumbuh City reaches 6.1 billion rupiahs annually. Data collection techniques used are through observation, interviews and documentation. Data processing was carried out in a qualitative descriptive manner, then described and classified aspects of certain problems and explained through effective sentences. From the research that the authors conducted in the field, it can be concluded that BAZNAS Payakumbuh City has implemented the principle of accountability in managing ZIS funds in accordance with the concept developed by Indonesia Magnifence of Zakat (2011) both in the decision-making process and in the process of policy outreach. Furthermore, the principle of transparency carried out by BAZNAS Payakumbuh City has not fully implemented the principle of transparency. Presentation of information as a whole has not been carried out by BAZNAS Payakumbuh City. As well as proposals that are received, whether they are acceded or not, they have not been published digitally on social media, so mustahiq have to come back and forth to the office to ask how far the submission process is. Currently, of the five indicators of transparency principles, there are two transparency principles that have not been fully implemented by BAZNAS Payakumbuh, namely the publication of balance sheets and sharia audits. This research still shows 'mix results' regarding the impact of implementing accountability and transparency on BAZNAS performance. Data shows that from 2017 to 2020 the implementation of the principles of accountability and transparency had a negative impact with a decrease in collection performance in 2018. However, in 2017 it showed contradictory results. The explanation for this contradictory result is that there has been a change in regulation that ASN zakat at the high school and university levels is managed by the Provincial BAZNAS.
Co-Authors Anwar Sholihin Mardhiyya Azhari Rifani Rifani