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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi : Journal of Economic Jurnal Ekonomika Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Accounting Science Gondang: Jurnal Seni dan Budaya Maneggio: Jurnal Ilmiah Magister Manajemen Ganaya: Jurnal Ilmu Sosial dan Humaniora Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Ecosystem Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JISIP: Jurnal Ilmu Sosial dan Pendidikan JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal EDUCATIO: Jurnal Pendidikan Indonesia JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Jurnal Darma Agung Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) MALLOMO: Journal of Community Service JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Econetica Indonesian Journal of Innovation Studies Gesture: Jurnal Seni Tari Jurnal Akuntansi dan Keuangan Studi Akuntansi, Keuangan, dan Manajemen Journal Research of Economics and Bussiness Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Regress: Journal of Economics & Management Paradoks : Jurnal Ilmu Ekonomi Journal AK-99 Journal of Business Management and Economic Development Jurnal Inovasi Bisnis Indonesia (JIBI) IIJSE
Nurwani Nurwani, Nurwani
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Journal : Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)

 1 
Analisis Akuntabilitas Dan Transparansi Dalam Pengelolaan Zakat Infaq Dan Dana Sedekah Dompet Dhuafa Waspada Medan Zahara, Annisa; Nurwani, Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4365

Abstract

This study aims to determine accountability and transparency in the management of Zakat and Alms Infaq funds at the Amil Zakat Institution, Dompet Dhuafa Waspada Medan. This type of research is qualitative, with a descriptive approach, data sources obtained through interviews, documentation, literature studies, and observation. This type of data analysis uses descriptive analysis, starting with data reduction, data presentation, then draws conclusions. The results of the study show that accountability for the management of ZIS Funds in Dompet Dhuafa is very good with a planned collection system and continued with programmed programs. The collected ZIS funds are channeled and utilized in the fields of education, religion, social justice and humanity, as well as economic empowerment with fair and equitable distribution. Whereas in terms of Transparency, Dompet Dhuafa Alert has been maximized and has met transparency indicators. Because Dompet Dhuafa has reported a consolidated report, a report on program beneficiaries that has been distributedDompet Dhuafa is transparent in terms of easy access, DDW provides easy access for the community, DDW has published every activity carried out, the number of beneficiaries every month, even every year on the official website and also Dompet Dhuafa Waspada social media. And in terms of publishing financial reports, Dompet Dhuafa Waspada Medan does not publish its financial reports on websites or social media, because the financial reports that have been managed by each Dompet Dhuafa branch office have been consolidated into the central Dompet Dhuafa, and have been published on the central web, even for the last year's financial report, namely 2022, the audit results have come out with an unqualified opinion, therefore it can be said that Dompet Dhuafa Waspada Medan Branch has been transparent in managing Zakat, Infak and Alms funds.
Analisis Pengelolaan dana Investasi Asuransi Jiwa Syariah (Studi Kasus PT. Asuransi Sunlife Cabang Medan) Mandani, Putih; Rahmani, Nur Ahmadi Bi; Nurwani, Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4333

Abstract

This study aims to determine the management of sharia life insurance investment funds and find out the constraints that occur in the management of sharia life insurance investment funds at PT. Sun Life Medan Branch. The research method used in this study is a descriptive qualitative approach method. Data collection techniques in the form of interviews and using primary data obtained directly from PT. Sun Life Medan Branch. The subjects in this study were employees and customers at PT. Sun Life Medan Branch and the object of this study is the management of investment funds at PT. Sun Life Medan Branch. Based on the results of research on the management of sharia life insurance investment funds at PT. Sun Life Medan Branch is in accordance with sharia principles which are free from elements of gharar, maisyr and usury which refers to the fatwas of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) and regulations stipulated by the Financial Services Authority (OJK) as well as on fund management transparent in accordance with Islamic law. Then in managing the funds there were no obstacles, but the obstacles existed when the emergence of Covid-19 in Indonesia where the financial dampening in investing tabarru funds decreased. Companies must pay customer claims because customer claims have increased so that expenses will increase.
Analisis Praktik Zakat Sebagai Pengurang Penghasilan Kena Pajak (Studi Kasus BAZNAS Kabupaten Deli Serdang) Aulia, Jihan Luthfi; Juliati Nasution, Yenni Samri; Nurwani, Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3673

Abstract

Tax and zakat are similar because both function as a collection tool. As a solution so that obligatory zakat is not exposed to the double burden and both obligations are carried out by Muslims without burdening them, the government issued a regulation, namely law No. 23 of 2011 on zakat management. This study aims to answer how the application of zakat as a deduction of taxable income in BAZNAS Deli Serdang, what are the inhibiting factors and efforts made in the application of zakat as a deduction of taxable income. Researchers used qualitative research with descriptive approach. Types and sources of data in this study consisted of primary and secondary data. Primary Data comes from interviews, while secondary data comes from books, journals, laws, evidence of Zakat deposits, and others. Furthermore, the data collection methods used are observation, interviews, documentation. In analyzing the data through four stages, namely: data collection, data reduction, data presentation, and conclusion. The results showed that the application of zakat as a deduction for taxable income in BAZNAS Deli Serdang has not been fully implemented, due to several obstacles, namely the lack of awareness of Muslims to pay zakat in BAZNAS, the lack of public knowledge about the function and usefulness of zakat and lack of trust in BAZNAS, has not fully provided evidence of Zakat deposits to muzakki, the absence of an appeal from the central BAZNAS regarding the regulation to BAZNAS Deli Serdang. The settlement efforts that will be carried out by BAZNAS Deli Serdang regency are publishing a bulletin/brochure on zakat as a deduction for taxable income, conducting socialization on zakat management, and providing proof of Zakat deposit to each muzaki.
Co-Authors Abdul Azis Adriansyah, Muhammad Agustinus Agustinus AHMADI Akhsan Akhsan Alfarizi, Mhd Reza Andar Indra Sastra Anggun Pratiwi Anton, Syahri Arfianty Arfianty, Arfianty Arif Tribowo Arifin Fauzi Lubis Aritonang, Solahuddin Arman Arman Arnida Wahyuni Arnida Wahyuni Lubis Asmawati Asmawati Asrah, Bengi Atika Atika Aulia, Jihan Luthfi Bancin, Kiki Amelia Chairunnisa, Lita Christiana, Irma Damhuri, Dedy Dharma, Budi Erika Erika Fajriawan, Rezki fatimah Fatimah Fatmawati, Lia Nur Fransiska, Ira Gunawan, Asrul Gurusinga, Mellya Friska Halijah, Nur Harun, Hernianti Hastina Febriaty Hayani, Mifta Hayat, Kumala Helmi, Halimah Hendra Harmain Hendra Harmain Hernianti Harun Juliati Nasution, Yenni Samri Jumriani, Jumriani Kamila, Kamila Laylan Syafina Lingga, Fitria Ratna Lubis, Fatimah Aini Lubis, Herlin Syahdina Lubis, Nurul Azhrah Mahira, Tengku Ismalia Mandani, Putih Marliyah, Marliyah Marpaung, Tuah Rizky Martis, Martis Maysarah, Maysarah Mutmainnah Mutmainnah Nashuha Harahap, Vania Ananda Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Yenni Samri Julianti Nirwana, Nirwana Afiah Hidayati Nisa, Sofatun Nurain Nurain, Nurain Nurbaiti Nurbaiti Nurhapsah, Nurhapsa Nurul Jannah Pertiwi, Tri Bagus Pratama, Dela Puspita, Windy Putra, Ary Satria Rahmadani, Nurianti Rahmani, Nur Ahmadi Bi Ramadhani, Sri Rokan, Mustafa Kamal Rosadi, Imran Sagala, Syarah Asda Pratiwi Samri Juliati Nasution, Yenni Sari Wahyuni Saskia Aulia Ashar Sihombing, Amira Salsabila Afra Siregar, Ayu Lestari Siregar, Sylviana Sovianum, Sovianum Sri Mustika Aulia Sugianto Sugianto Suwifania, Jihan Syahrur H. Imran Tarisa, Cut Try Wahyu Purnomo Tuti Anggraini Wahyu Syarvina Wahyundari, Sri Putri Wardatussyfa, Wardatussyfa Yasri Tarawiru YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst yunaidi yunaidi Yusrizal Yusrizal Zahara, Annisa