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All Journal Jurnal Akuntansi dan Pajak At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam El-kahfi : Journal of Islamic economics AL-FALAH : Journal of Islamic Economics Journal Of Sharia Banking DIRHAM Jurnal Ekonomi Islam Journal Of Islamic Social Finance Management Yurisprudentia: Jurnal Hukum Ekonomi JIFTECH: Journal Of Islamic Financial Technology Jurnal Mahasiswa Akuntansi Samudra Profetik Jurnal Ekonomi Syariah Proceedings of International Conference on Islamic Economic Finance and Social Finance
Damri Batubara
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Kinerja BAZNAS Kabupaten Tapanuli Selatan Dalam Mengoptimalisasi Penghimpunan, Pendistribusian, Dan Pendayagunaan Zakat Nauli, Mutiara; Batubara, Sarmiana; Batubara, Damri
Journal of Islamic Social Finance Management Vol 4, No 1 (2023): JANUARI-JUNI 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v4i1.8242

Abstract

Abstrak Badan Amil Zakat Nasional (BAZNAS) merupakan lembaga pengelola zakat yang dibentuk oleh pemerintah yang mempunyai tugas dalam penghimpunan, pendistribusian, dan pendayagunaan zakat. Salah satu faktor keberhasilan pengelolaan zakat ialah kinerja amil. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja BAZNAS Kabupaten Tapanuli Selatan dalam mengoptimalkan penghimpunan, pendistribusian, dan pendayagunaan zakat. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Adapun hasil penelitian ini menunjukkan bahwa kinerja penghimpunan zakat, BAZNAS Kabupaten Tapanuli Selatan memiliki dua strategi yaitu strategi sosialisasi dengan membuat SK UPZ untuk mengumpulkan zakat di kalangan masyarakat dan strategi imbauan dengan membuat imbauan berkoordinasi dengan Bendahara di setiap OPD untuk menyalurkan zakat profesi ke BAZNAS. Dalam kinerja pendistribusian zakat, BAZNAS Kabupaten Tapanuli Selatan melakukan pendistribusian zakat dengan dua bentuk yaitu zakat konsumtif dan zakat produktif.Kata Kunci: Penghimpunan, Pendistribusian, Pendayagunaan, Kinerja.                        AbstractThe National Amil Zakat Agency (BAZNAS) is a zakat management institution formed by the government which has the task of collecting, distributing and utilizing zakat. One of the success factors in the management of zakat is the performance of amil. This study aims to find out how the performance of BAZNAS of South Tapanuli Regency in optimizing the collection, distribution and utilization of zakat. The research method used in this research is qualitative research. The results of this study indicate that the performance of zakat collection, South Tapanuli Regency BAZNAS has two strategies, namely a socialization strategy by making an SK UPZ to collect zakat among the community and an appeal strategy by making an appeal in coordination with the Treasurer in each OPD to distribute professional zakat to BAZNAS. In the performance of zakat distribution, BAZNAS of South Tapanuli Regency distributes zakat in two forms, namely consumptive zakat and productive zakat.Keywords: Collection, Distribution, Utilization, Performance.
Efektifitas Pengumpulan dan Pendistribusian Zakat Untuk Kesejahteraan Mustahik Siregar, Rosita; Batubara, Damri; Hamid, Azwar; Zein, Aliman Syahuri
Journal of Islamic Social Finance Management Vol 5, No 1 (2024): JANUARI - JUNI
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v5i1.11780

Abstract

Abstrak Zakat merupakan kewajiban bagi umat Islam apabila cukup haul dan nisabnya. Esensinya untuk mengangkat kesejahteraan ekonomi fakir, miskin dan yang tidak mampu,. Jenis penelitian ini adalah kualitatif serta menggunakan metode deskriptif. Teknik pengumpulan datanya melalui wawancara, observasi dan dokumentasi. Teknik analisis dalam penelitian ini yaitu menggunakan reduksi data, penyajian data, dan penarikan kesimpulan. Teknik keabsahan datanya adalah teknik triangulasi sumber. Hasil penelitian ini mengungkapkan bahwa adanya efektifitas pengumpulan dan pendistribusian zakat yang dilakukan LAZISNU Kota Padangsidimpuan secara efektif berdampak positif kepada mustahik. Efektifitas pengumpulan zakat dari muzakki dan didistribusikan kepada musthikmampu meningkatkan kesejahteraan ekonomi mereka, dilihat dari banyaknya efektifitas program zakat produktif yang dilakukan oleh LAZISNU Kota Padangsidimpuan. Seperti,memberikan modal usaha bagi mustahik yang tidak mampu,  memberikan beasiswa pendidikan dan bantuan-bantuan lainnya. Begitu juga dengan zakat konsumtif yang tidak kalah banyak dengan zakat produktif sehingga mustahik banyak yang terbantu. Kata Kunci : Realisasi, Pengumpulan, Pendistribusian, Kesejahteraan Abstract Zakat is an obligation for Muslims if the haul and nisab are sufficient. Its essence is to improve the economic welfare of the needy, the poor and the underprivileged. This type of research is qualitative and uses descriptive methods. The data collection technique is through interviews, observation and documentation. The analysis technique in this research is using data reduction, data presentation, and drawing conclusions. The data validity technique is the source triangulation technique. The results of this research reveal that the effectiveness of zakat collection and distribution carried out by LAZISNU Padangsidimpuan City has had a positive impact on mustahik. The effectiveness of collecting zakat from muzakki and distributing it to musthik can improve their economic welfare, seen from the effectiveness of the many productive zakat programs carried out by LAZISNU Padangsidimpuan City. Such as, providing business capital for mustahik who cannot afford it, providing educational scholarships and other assistance. Likewise, consumptive zakat is no less numerous than productive zakat, so many mustahik are helped. Keywords: Realization, Collection, Distribution, Welfare
Efektifitas Wisata dalam Pertumbuhan Ekonomi di Tapanuli Selatan Batubara, Damri; Hardana, Ali
El-kahfi | Jurnal Ekonomi Islam Vol 5 No 01 (2024): economics and islamics economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v5i01.216

Abstract

Tourist attractions function as a multiplier effect on various economic activities. Increase the country's foreign exchange, create employment opportunities and reduce poverty levels. South Tapanuli has good, beautiful and natural tourist attractions. So it is very promising and has the potential to revive the community's economy. However, amidst this potential, there is actually an increase in poverty and unemployment. The aim of this research is to determine the effectiveness of tourism in economic growth and the formulation of the problem, how effective tourism is in economic growth in South Tapanuli. The research method is descriptive qualitative, the data sources are primary and secondary. Meanwhile, data collection techniques are observation, interviews and documentation. Data processing and analysis techniques, data editing, data reduction, data description and drawing conclusions. The result is that tourist attractions have not yet fully contributed effectively to increasing the community's economic growth. Because there are internal factors that have not been fulfilled. Such as, lack of human resources and budget funds. Likewise external factors. Such as weaknesses in skills, difficult accessibility, seasonal tourist activities and inadequate facilities.
Co-Authors Abdul Nasser Hasibuan Ali Hardana Anggraini, Laylia Annida Karima Sovia Armyn Hasibuan Arti Damisa Azwar Hamid budi gautama Fadhlan Shubuhanda Hamni Fadlilah Nasution Hapisuddin, Hapisuddin Harahap, Nurhopipah IZZAH, NURUL jeni kurnia Kamaluddin Kamaluddin Lestari, M.E.I, Sry Lubis, Aswadi Lubis, Delima Sari Muhammad Isa nando fahrizal nando pahrizal Nasution, Riza Umami Nasution, Riza Ummi Nauli, Mutiara Nisa Rahmadhani Siregar Nofinawati Nofinawati nofriyanti nofriyanti norma sari Novita Sari Nur Haliza Replita, Replita riani ade Rukiah Lubis rusdi - rusdi rusdi Sahrana, Sahrana Santi Wahyuni Sari Lubis, Delima Sarmiana Batubara Siahaan, Sonya Mutiara Zahra SIREGAR, BUDI GAUTAMA Siregar, Fatahuddin Aziz Siregar, Netti Asroyanti Siregar, Rosita Windari Windari Windari, Windari Zein, Aliman Syahuri