Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

9.861

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) Jurnal Dakwah Risalah 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 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 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 ZISWAF: Jurnal Zakat dan Wakaf Aktsar: Jurnal Akuntansi Syariah

Bahri, Efri Syamsul

Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Author-ID : 642710

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 : 88 Documents Claim Missing Document

Claim Missing Document

Articles

2 3 4 5 6

Measurement of the Effectiveness of Zakat Disbursement on Dompet Sosial Madani Efri Syamsul Bahri; Abdullah Mubarok; Salsiati
International Journal of Management Science and Application Vol. 2 No. 2 (2023): ijmsa
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijmsa.v2i2.130

Zakat is an obligation for Muslims who have fulfilled the haul and nishab requirements. Dompet Sosial Madani (DSM) is the entity that manages Zakat at the Bali Province level. This study aims to measure the effectiveness of Zakat distribution in DSM. This research was conducted using a quantitative method with a descriptive approach. The data is sourced from the DSM Financial Statements for 2017-2022. Measuring the effectiveness of distribution uses the formula allocation to collection ratio (ACR) approach. The results showed that the ACR value was 94 per cent. Thus, the level of effectiveness of Zakat distribution at DSM is in the Highly Effective category. DSM must maintain an effectiveness ratio above 90 per cent to optimize Zakat benefits for Mustahiq.

Review of the Formulation of the Professional Certification Scheme Agus Sutarna; Efri Syamsul Bahri; Suyadi Murdi Wiharjo; Mohd Mizan Mohammad Aslam
International Journal of Science Education and Cultural Studies Vol. 2 No. 2 (2023): ijsecs
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijsecs.v2i2.131

Certification schemes in Indonesia have become an essential issue in this decade. This research describes how to formulate a Professional Certification Scheme in Indonesia. This study uses a qualitative method. The research approach was carried out in a descriptive and literature study. Data comes from regulations and reference journal articles. The data were analyzed descriptively to explain how the Certification Scheme was formulated. The results of this study found that the formulation of the Certification scheme in Indonesia refers to the Regulation of the National Professional Certification Agency Number: 2/BNSP/VIII/2017. A Professional Certification Scheme can be formulated based on the KKNI (Qualification Level), Occupation/Occupation, and Cluster (group). The preparation of the Professional Certification Scheme document refers to Format A as stated in the National Professional Certification Agency Regulation Number: 2/BNSP/VIII/2017. The government must allocate resources to produce various formulations of Professional Certification Schemes required by Indonesian employment stakeholders.

PENGUNGKAPAN PEMANFAATAN DANA CORPORATE SOCIAL RESPONSIBILITY UNTUK PENCAPAIAN MAQASHID SYARIAH PADA PT. PLN PERSERO Efri Syamsul Bahri; Siti Humairoh; Ahmad Bisyri Syakur; Rianti Pratiwi
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 2 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i2.2242

Research on disclosure of Corporate Social Responsibility (CSR) in relation to Maqashid Sharia in State-Owned Enterprises (BUMN) is still rarely conducted, even though the contribution of BUMN has been felt by the community for its benefits and Maslahah. This research aims to describe disclosure of the use of corporate CSR funds in achieving Maqashid Syariah. The research method uses qualitative and descriptive approaches. The technique of data collection are interviews, observation, and literature study. The data validity was done by triangulation. This research uses CSR program data in 2018. The results show that PT. PLN Persero uses CSR Funds contibuted to the achievement of Maqashid Syariah. CSR funds are allocated for five aspects of Maqashid Syariah, namely: protecting religion (hifdz inen), protecting life (hifdz nafs), protecting intelligence (hifdz aql), protecting children (hifdz nasl), and protecting property (hifdz maal). Based on this disclosure, the use of CSR funds for the achievement of the largest Sharia Maqashid is allocated for the aspect of protection of offspring (hifdz nasl). The allocation of CSR funds is IDR 34,168,729,546, or 26.93%. Meanwhile, the smallest amount of funds in the aspect of religious protection (hifdz in) is Rp. 18,046,879,497 or 14.22%. From this research, new insights are obtained about the contribution of CSR Funds to the achievement of Maqashi Syariah. Therefore, further research is needed to measure the effect of CSR funds on the achievement of Maqashid Syariah using other methods. In addition, further research can add data over several years and add the number of objects to several other state-owned companies.

Pengumpulan Zakat Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Tanah Datar Alges Wahyuni Saputra; Fajrur Rahmi; Riko Afrimaigus; Efri Syamsul Bahri
ZAWA: Management of Zakat and Waqf Journal Vol 1, No 1 (2021): ZAWA: Management of Zakat and Waqf Journal
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v1i1.3331

Zakat merupakan rukun Islam yang wajib ditunaikan umat Islam yang telah memenuhi nisab. Salah satu entitas pengelola zakat di Indonesia adalah Badan Amil Zakat Nasional (Baznas) Kabupaten Tanah Datar. Pengumpulan zakat tertinggi tahun 2020 mencapai Rp 10 milyar. Penelitin ini bertujuan untuk mengidentifikasi dan mendeskripsikan strategi pengumpulan zakat oleh Baznas Kabupaten Tanah Datar. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus dan literatur. Data primer berasal dari Baznas Kabupaten Tanah Datar yang diperoleh melalui wawancara. Data sekunder diperoleh dari literatur dan dokumentasi. Hasil penelitian menunjukkan bahwa Baznas Kabupaten Tanah Datar mempunyai dua strategi pengumuplan zakat, yaitu: strategi langsung, strategi tidak langsung, dan strategi sinergi pemerintahan daerah. Strategi langsung dalam bentuk sosialisasi zakat melalui seminar, ceramah radio, dan kerjasama dengan pihak-pihak yang terkait. Strategi tidak langsung dalam bentuk kerjasama pengumpulan zakat dengan sekolah-sekolah dan perguruan tinggi yang ada di Kabupaten Tanah Datar. Strategi sinergi pemerintahan daerah dilakukan dengan adanya kerjasama pengumpulan zakat dengan instansi diantaranya adalah Dinas Pendidikan dan Kantor Kementerian Agama Kabupaten Tanah Datar.

The Measurement Of The Effectiveness Level Of Zakat Distribution a Comparison Between The Zakat Colection Center in Malaysia and the national Amil Zakat agency (BAZNAS) in Indonesia Efri Syamsul Bahri; Mohd Mizan Mohammad Aslam; Abdullah Mubarok; Suyadi Murdi Wiharjo; Hendro Wibowo
IQTISHADUNA Vol. 14 No. 1 (2023): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v14i1.7218

In Malaysia, the Zakat Collection Center (PPZ) plays a role in collecting zakat in three Federal Territory areas: the Kuala Lumpur Federal Territory, the Labuan Federal Territory, and the Putrajaya Federal Territory. Meanwhile, the distribution of zakat is carried out by Baitulmal. Furthermore, in Indonesia, the collection and disbursement of zakat are carried out by the National Zakat Agency (BAZNAS). This study aims to compare the level of effectiveness of zakat disbursement between PPZ and BAZNAS. This study uses a quantitative method with the Allocation to Collection Ratio formula approach. The data is sourced from the summary of PPZ zakat reports and BAZNAS financial reports. Data were obtained from each entity's website for 2019-2021. The results showed that the level of effectiveness of the disbursement of PPZ zakat was 92%, and BAZNAS was 94%. It shows that the effectiveness of zakat disbursement on PPZ and BAZNAS is in the Highly Effective category. Zakat management entities worldwide need to respond to the results of this research to continuously optimize the effectiveness of zakat disbursement in the Highly Effective category. Thus, the benefit of zakat is genuinely felt by Mustahik

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

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.

Optimizing Disbursement of Zakat Funds for Asnaf Entrepreneurs Rosalina, Hamdah; Bahri, Efri Syamsul
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 1 No. 1 (2022): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Zakat is a pillar of Islam that must be fulfilled by Muslims who have met the requirements of nisab. Zakat collected, then channeled to mustahiq. One of the effective zakat distribution programs for poverty alleviation is the asnaf entrepreneur's program. This study aims to describe the sharia provisions and regulations about Asnaf Entrepreneurs in the context of Indonesia. This study also identifies the zakat management entity that runs the asnaf entrepreneurs program in Indonesia. This study is a study of literature obtained from various references. The analysis was performed with a descriptive approach and content analysis. The results of the study found that the sharia provisions of Asnaf Entrepreneurs are permissible. It has been exemplified by Rasulullah SAW. While the regulatory provisions on asnaf entrepreneurs are in Law No. 23 of 2011, and Regulation of the Minister of Religion No. 52 of 2014. This study also found some examples of zakat management entities that have optimized zakat funds for Asnaf Entrepreneurs including Zakat Pulau Penang (ZPP), Badan Amil Zakat Nasional (known as Baznas), BAZNAS Riau Province, Perbadanan Baitulmal Negeri Sembilan, Lembaga Zakat State of Kedah Darul Aman, Baitul Maal Hidayatullah (BMH), and DT Peduli. This study recommends the need for institutions that specifically supervise the Asnaf Entrepreneurs program globally. It is to optimize the contribution of zakat in poverty alleviation mustahiq. However, the asnaf Entrepreneurs program has contributed to poverty alleviation in Indonesia and Muslim countries

Optimizing Digital Marketing Platform for the Success of Asnaf Entrepreneurs Nuryati, Marita Sri; Bahri, Efri Syamsul
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 1 No. 1 (2022): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

The COVID-19 pandemic has had an impact on the global economy. One entity that is affected by the household economic sector is Asnaf Entrepreneurs. To overcome this problem, the managing entity of Asnaf Entrepreneurs needs to facilitate digital marketing to help its success. This study aims to identify digital marketing platforms that can succeed as Asnaf Entrepreneurs and their optimization strategies. This study is qualitative research with a descriptive approach. Data and references were obtained from literature studies. The analysis was done descriptively and content analysis. The study results found that digital marketing platforms for Asnaf Entrepreneurs include: Facebook, Path, Instagram, Twitter, Linkedin, Youtube, Whatsapp, Google, FB Messenger, Line, BBM, Pinterest, and Wechat. The strategy for implementing the use of digital platforms can be done through training and mentoring. Besides, the Asnaf Entrepreneurs management entity needs to facilitate Asnaf Entrepreneurs with digital marketing facilities. Thus, the competencies obtained in training and mentoring can be realized in improving business performance. However, Asnaf Entrepreneurs have contributed to national development. So, the transformation process needs to be carried out on an ongoing basis. It is in order to advance to Muzakki as a Zakat payer

The Proposed Model for Successful Cash Waqf Management for Waqf Institutions in Indonesia Bahri, Efri Syamsul
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 1 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

The collection of cash waqf in Indonesia shows an increase. It is in line with the existence of an agency that explicitly handles waqf in Indonesia, namely the Indonesian Waqf Board (BWI). However, specific research that focuses on the successful management of cash waqf is still limited. This study aims to describe the determinants of the success of cash waqf management. Literature research data sourced from Google Scholar. Data collection using the publish or perish application. Data analysis used the preferred reporting items for systematic reviews and meta-analyses (PRISMA). The study results have identified five indicators of successful cash waqf management: regulation, nadzir, mauquf 'alaih, Islamic financial institutions, and management systems. In the end, this research has also produced a conceptual model that determines the success of cash waqf management. The Indonesian Waqf Board and community organizations that manage cash waqf can respond to the results of this study by increasing their contribution to the five success factors of cash waqf management

Identification of Tax Allowance Policies and Mechanisms in Indonesia Marlina, Reni; Bahri, Efri Syamsul; Wibowo, Hendro; Wiharjo, Suyadi Murdi
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 1 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

The government issued a tax allowance policy to increase the amount of investment in Indonesia. This policy is given to Foreign Investors (PMA) and Domestic Investors (PMDN). This research aims to identify the policy and implementation mechanism of tax allowance in Indonesia. This research uses a qualitative method with a descriptive approach. First, the study found that the tax allowance policy is contained in article 31A, paragraph 21 of Law Number 7 of 1983 on Income Tax. Then, in Law Number 36 of 2008 on the Fourth Amendment to Law Number 7 of 1983 on Income Tax and Government Regulation Number 78 of 2019 on Income Tax Facilities for Capital Investment in Certain Fields of Business and/Or in Districts -Specific Areas. Furthermore, the tax allowance mechanism is regulated in the Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 Regarding the Implementation of Government Regulation Number 78 of 2019 Regarding Income Tax Facilities for Capital Investment in Certain Fields of Business and/or in Certain Districts.

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 Hasnaâ€™ Nadiyah Hasanah Hasna’ Nadiyah Hasanah Hendro Wibowo Hendro Wibowo Hendro Wibowo Hendro Wibowo Hilman Septiawan Ibar Adi Permana Irfaul Risqoh Al Rieza 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 Nasution, Nursanita Novianti, Sindi Nursanita Nasution Nursanita Nasution Nuryati, Marita Sri Nusapati, Achmad Ichsan P. Harto, Prayogo Pratiwi, Redna Prayogo Prasodjo Harto Putri, Riesya Aulia Putri, Widya Reni Oktaviani Rianti Pratiwi Riesya Aulia Putri Riko Afrimaigus Robbani, Hamzah Rochman, Muhammad Mughni Izzatur Romansyah, Dadang Romansyah, Dadang Rosalina, Hamdah Sabik Khumaini Sainah Sainah Salamun, Ade Salsiati Salsiati Sari, Arum Cahaya Septiawan, Hilman Sholihat Sholihat Siow Heng Loke Siswahyudianto 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 Zam-zamiyah, Frida Tis’a Zamaluddin Zulfitria Zulfitria Zulfitria Zulfitria

Title

Found 88 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 88 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 88 Documents
Search