Article Per Year (5 Year)
p-Index From 2020 - 2025
11.841
P-Index
This Author published in this journals
All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) IQTISHADIA Jurnal Dakwah Risalah Ziswaf : Jurnal Zakat dan Wakaf Falah : Jurnal Ekonomi Syariah Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Alhadharah: Jurnal Ilmu Dakwah Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Perisai : Islamic Banking and Finance Journal DIKLUS: Jurnal Pendidikan Luar Sekolah AKTSAR: Jurnal Akuntansi Syariah SYIRKAH IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Istinbath: Jurnal Hukum dan Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al Maal: Journal of Islamic Economics and Banking International Journal of Zakat (IJAZ) Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Literatus MALIA: Journal of Islamic Banking and Finance Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ekonomi dan Perbankan Syariah Alhadharah: Jurnal Ilmu Dakwah Sosio-Didaktika: Social Science Education Journal Brilliant International Journal of Management and Tourism (BIJMT) ITQAN: Journal of Islamic Economics, Management, and Finance International Journal of Science Education and Cultural Studies International Journal of Management Science and Application Journal of Multi Disciplines Science Imara: Jurnal Riset Ekonomi Islam ZAWA:Management of Zakat and Waqf Journal Jurnal Akuntansi dan Keuangan Islam (JAKIs) JOURNAL OF PSYCHOLOGY AND SUSTAINABLE EDUCATION (JPSE) Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah INTERNATIONAL JOURNAL OF STRATEGIC STUDIES (ICESTRA) Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Islamic Business and Economics (IJIBEC) Journal of Innovation and Computer Science BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Brilliant International Journal of Management and Tourism
Bahri, Efri Syamsul
Sekolah Tinggi Ekonomi Islam (STEI) SEBI
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 Nursing Social Sciences Other

Published : 97 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi dan Keuangan Islam (JAKIs)

 1 
Trust, Religiousity, Income, Quality of Accounting Information, and Muzaki Decision to Pay Zakat Efri Syamsul Bahri; Ade Suhaeti; Nursanita Nasution
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 1, April (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i1.217

Abstract

This study tests the factors that influence the decision of muzaki in channeling zakat, namely: trust, religiosity, income, and quality of accounting information. This study is a survey of 40 muzaki from Amil Zakat Institution (known as LAZ) Zakat Sukses in Depok. This study uses the purposive sampling method. Data analysis using SPSS 25 software with multiple linear regression analysis. The results of this study indicate that trust, religiosity, income, and the quality of accounting information simultaneously influence the decision of muzaki to distribute zakat through LAZ Zakat Sukses in Depok. Partially, trust, religiosity, and income positively affect the decision of muzaki to distribute zakat through LAZ Zakat Sukses. Meanwhile, the quality of accounting information has a negative impact on muzakki's decisions in distributing zakat through LAZ Zakat Sukses. This study's scope is on the muzaki at LAZ Zakat Sukses Depok. Therefore, the results may not represent nationally. Therefore, similar studies in collecting more large-scale data and broader areas will be useful. The implication is that LAZ Zakat Sukses need to show zakat management's performance to increase muzaki trust.Penelitian ini menguji faktor-faktor yang mempengaruhi keputusan muzaki dalam menyalurkan zakat yaitu: kepercayaan, religiusitas, pendapatan, dan kualitas informasi akuntansi. Penelitian ini merupakan survei terhadap 40 muzaki dari Lembaga Amil Zakat (LAZ) Zakat Sukses di Depok. Penelitian ini menggunakan metode purposive sampling. Analisis data menggunakan software SPSS 25 dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepercayaan, religiusitas, pendapatan, dan kualitas informasi akuntansi secara simultan berpengaruh terhadap keputusan muzaki dalam menyalurkan zakat melalui LAZ Zakat Sukses di Depok. Secara parsial kepercayaan, religiusitas, dan pendapatan berpengaruh positif terhadap keputusan muzaki menyalurkan zakat melalui LAZ Zakat Sukses. Sedangkan kualitas informasi akuntansi berpengaruh negatif terhadap keputusan muzakki dalam menyalurkan zakat melalui LAZ Zakat Sukses. Ruang lingkup penelitian ini pada muzaki di LAZ Zakat Sukses Depok. Oleh karena itu, hasilnya mungkin tidak mewakili secara nasional. Oleh karena itu, studi serupa dalam mengumpulkan data skala besar dan wilayah yang lebih luas akan berguna. Implikasinya, LAZ Zakat Sukses perlu menunjukkan kinerja pengelolaan zakat untuk meningkatkan kepercayaan muzaki.
Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis Fakhri, Muhammad Yusuf; Bahri, Efri Syamsul; Wulan, Mulyaning
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.456

Abstract

The purpose of this study is to measure the financial performance of the National Amil Zakat Institution (LAZNAS) in the effectiveness of distribution and the efficiency of fund management. This research method uses quantitative with a descriptive approach. This study uses secondary data derived from LAZNAS website sources. The technique of collecting data by purposive sampling, namely; LAZNAS, which can publish financial statement data on the website from 2017-2021. Analysis technique or financial performance on effectiveness using the Allocation to Collection Ratio (ACR) approach. Then, the efficiency aspect uses the Data Envelopment Analysis (DEA) approach. The results of measuring financial performance in the part of effectiveness show that 6 LAZNAS in the Highly Effective category are; Dompet Dhuafa, Griya Yatim Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim, and Rumah Zakat. Then, Al Azhar and LAZISMU showed the Effective category in the 2017-2021 period. On efficiency measurements, LAZISNU already offers efficiency. Other LAZNAS are still experiencing inefficiencies in the 2017-2021 period.
Co-Authors Abdullah Alkhosik Fathoni Abdullah Mubarok Abdullah Mubarok Abdullah Mubarok Achmad Ichsan Nusapati Ade Salamun Ade Suhaeti Adilia Rahayu Agus Sutarna Ahmad Baehaqi Ahmad Bisyri Ahmad Bisyri Syakur Ahmad Tirmidzi Lubis Ai Nur Bayinah Ai Nur Bayinah Al Faruqy, Muhammad Zaim Alges Wahyuni Saputra arif Arif Arif Arif, Zainal ARIWIBOWO, PRASETIO Aslam, Mohd Mizan Mohammad Athifah Athifah Bastiar, Yandi Buwis Chairunnisa, Lusy Entoh Tohani Fajrur Rahmi Fakhri, Muhammad Yusuf Fathoni, Abdullah Alkhosik Frida Tis’a Zam-zamiyah Halimah Yumna Zakiyyah Halmahera, Adityas Hammam, Syafiq Dzikrul Harto, Prayogo P. Harto, Prayogo Prasodjo Hasna’ Nadiyah Hasanah Hasna’ Nadiyah Hasanah Hendro Wibowo Hendro Wibowo Hendro Wibowo Hendro Wibowo Hilman Septiawan Ibar Adi Permana Irfaul Risqoh Al Rieza Jajat sudrajat Jamaluddin, Inayah Auliannisa Jauhar Ali Jauhar Ali Joronavalona, Rasamimanana Juhary Ali Juhary Ali Juhary Ali Juhary Ali Kartini Kartini Khairiah, Nadyatul Kiki Luqmanul Hakim Lumataw, Jane Arthur Luqmanul Hakim M Ridhwan Ar Rasyid Maya Romantin Mirjam Pratidina Tenda Mohd Mizan bin Mohammad Aslam Mohd Mizan Mohammad Aslam Mohd Mizan Mohammad Aslam Mohd Mizan Mohammad Aslam Mohd Mizan Mohammad Aslam Mohd Mizan Mohammad Aslam Mohd Mizan Mohammad Aslam Mohd Mizan Mohammad Aslam Muhammad Shibgotullah Muhammad Sibghotullah Mulyaning Wulan Mustafa Kamal Mustafa Kamal Novianti, Sindi Nursanita Nasution Nursanita Nasution Nuryati, Marita Sri Nusapati, Achmad Ichsan P. Harto, Prayogo Pratiwi, Redna Prayogo Prasodjo Harto Putri, Widya Reni Oktaviani Rianti Pratiwi Riesya Aulia Putri Riko Afrimaigus Robbani, Hamzah Rochman, Muhammad Mughni Izzatur Romansyah, Dadang Rosalina, Hamdah Sabik Khumaini Sainah Sainah Salamun, Ade Salsiati Salsiati Sari, Arum Cahaya Septiawan, Hilman Sholihat Sholihat Siow Heng Loke Siti Humairoh Sulistiawati Sulistiawati Sulistiawati Sulistiawati Suyadi Murdi Wiharjo Syafwandi Syahrul, Fitriani F Tatin Suhartini Utama, Indra Warto Warto Widya Putri Wiharjo, Suyadi Murdi Wulan, Mulyaning Yandi Bastiar Yudan Hermawan Zaedi, Muhamad Zainal Arif Zainal Arif Zainal Arif Zamaluddin Zulfitria Zulfitria Zulfitria Zulfitria