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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 Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) 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 Jurnal Ekonomi dan Perbankan Syariah Al-Kawakib 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 Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.054 KB) | DOI: 10.57053/itqan.v2i1.13

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.923 KB) | DOI: 10.57053/itqan.v2i1.16

Abstract

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.
Measuring the Effectiveness of Zakat Distribution at the National Board of Zakat of Bandung City Bahri, Efri Syamsul; Aslam, Mohd Mizan Mohammad; Wibowo, Hendro; Mubarok, Abdullah
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v2i2.23

Abstract

Zakat, collected by the National Board of Zakat (Baznas) of Bandung City, has practical value for the community's welfare. This study aims to measure the effectiveness of Zakat distribution in Baznas Bandung City. This research was conducted using quantitative methods. Data sourced from the Baznas Bandung City Financial Report for the 2017-2021 period. Distribution effectiveness measurement uses the allocation-to-collection ratio (ACR) approach. In addition, this study uses a descriptive approach. The results showed that the ACR value was 94 per cent. Thus, the level of effectiveness in the distribution of Baznas Bandung City is in the Highly Effective category. Therefore, Baznas Bandung City needs to optimize the distribution of Mustahiq Zakat, which covers five program areas: Education, Economy, Health, Da'wah, and Humanity.
Conceptual Model of Determining Factors of Islamic Banking Financial Performance Sari, Arum Cahaya; Bahri, Efri Syamsul
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 3 No. 1 (2024): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v3i1.30

Abstract

This study aims to identify the determinants of the financial performance of Islamic banking and develop a conceptual model. This type of research uses a qualitative method with a literature study approach. Data collection uses the publish or perish application selected with the preferred reporting items for the systematic reviews and meta-analyses (PRISMA) approach. This study has identified 46 journals that meet the inclusion and exclusion criteria. Based on the analysis of 46 journals found, 40 determinants of the financial performance of Islamic banking. The financial performance elements of Islamic banking have been compiled in the form of a conceptual model categorized into two dimensions: financial factors and non-financial factors. Furthermore, nine theories are found in 46 journals: agency theory, commercial loan theory, legitimacy theory, exchange theory, company theory, resource-based theory, resource dependency theory, signal theory, and stakeholder theory.
The Measurement of the Zakat Management Organization Transparency Index at Baznas Province Jamaluddin, Inayah Auliannisa; Bahri, Efri Syamsul; Kamal, Mustafa
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 3 No. 2 (2024): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v3i2.37

Abstract

This research aims to measure and compare the transparency index at the provincial level of the National Board of Zakat Republic of Indonesia (BAZNAS). This research uses quantitative methods with a descriptive approach. The transparency index is measured using the Zakat Management Organization Transparency Index (ITRANS OPZ) model with a multi-stage weight index approach. Sample selection was based on purposive sampling, with four entities: BAZNAS South Kalimantan Province, BAZNAS Special Region of Yogyakarta, BAZNAS Bengkulu, and BAZNAS Southeast Sulawesi. The results of measuring the transparency index in four BAZNAS Provinces are sequentially as follows: BAZNAS Special Region of Yogyakarta (0.96), BAZNAS South Kalimantan, BAZNAS Southeast Sulawesi (0.89), and BAZNAS Bengkulu (0.81). The comparison results of four BAZNAS Provinces show that the highest index is BAZNAS South Kalimantan and BAZNAS Special Region of Yogyakarta (financial dimension; 0.40), BAZNAS South Kalimantan, BAZNAS Province Special Region of Yogyakarta, and BAZNAS Southeast Sulawesi (management dimension; 0.26), and BAZNAS Special Region of Yogyakarta (program dimension; 0.30). This research implies that BAZNAS, at the provincial level, needs to increase the transparency index to increase Muzaki's trust and collect zakat funds in each Province.
The Measurement of the Zakat Utilization Index in the Smartfarm Academy Group Chairunnisa, Lusy; Bahri, Efri Syamsul
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 3 No. 2 (2024): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v3i2.44

Abstract

This research aims to measure the zakat utilization index and analyze the impact of zakat utilization in the Smartfarm Academy group assisted by the Indonesian Zakat Initiative Amil Zakat Institute (LAZ IZI). This research uses quantitative methods with a descriptive approach. Data collection was carried out through surveys using questionnaires and interviews. Sample selection was carried out by purposive sampling. Data was collected based on the results of questionnaire answers and interviews with respondents, namely members of the Smartfarm Academy. Next, the data is processed using the Multi-Stage Weighted Index. The research results show that the zakat utilization index value in the Smartfarm Academy program in Tangerang Regency is 0.70 or is in the strengthening phase category. It shows that productive zakat is running according to the objectives and is right on target. This program has had a good impact on Mustahiq and social indicators as well as cultural, economic, da'wah, and environmental indicators. LAZ IZI, as the builder of this program, can replicate the Smartfarm Academy program to other Mustahiq groups so that the benefits are even more significant.
The Measurement Model of Business Entity Performance with Balanced Scorecard Approach Bahri, Efri Syamsul; Al Faruqy, Muhammad Zaim
Journal of Multi-Disciplines Science Vol. 1 No. 1 (2023): Journal of Multi-Disciplines Science
Publisher : Indo Consultan Energi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59921/icecomb.v1i1.4

Abstract

Performance is essential to provide confidence to the management that the objectives set by the entity have been achieved. This study provides an overview measurement model of the business entity's performance. First, it uses a balanced scorecard approach. Then, this study uses a qualitative method with a descriptive approach. The data was obtained from a literature study from the google Scholar database. This study found that the balanced scorecard approach can be used to measure the performance of business entities. Business entity performance measurement includes four dimensions: financial, customer, internal business process, and growth and learning.
Overview of Buying and Selling in Islam Zamaluddin; Mubarok, Abdullah; Bahri, Efri Syamsul
Journal of Multi-Disciplines Science Vol. 1 No. 2 (2023): Journal of Multi-Disciplines Science
Publisher : Indo Consultan Energi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59921/icecomb.v2i1.9

Abstract

Buying and selling is a daily activity of the global community. This study aims to review buying and selling in Islam. This study uses a qualitative method. Descriptive research approach and literature review. Data obtained from reference journals. The results of this study explain the definition of buying and selling and buying and selling based on Sharia. The practice of buying and selling is explained in the Qur'an in Surah Al-Baqarah verse 275, which mentions leaving usury and buying and selling legally. Every Muslim needs to pay attention to the Sharia-based buying and selling mechanism.
The Role of Travel Agency in Encouraging Sharia Tourism in Indonesia Halmahera, Adityas; Bahri, Efri Syamsul
Journal of Multi-Disciplines Science Vol. 1 No. 2 (2023): Journal of Multi-Disciplines Science
Publisher : Indo Consultan Energi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59921/icecomb.v2i1.17

Abstract

Indonesia is a country with the largest population of Muslims in the world. It has the potential for an ordinary tourist attraction that has yet to become the primary choice of international Sharia tourists. With such a huge potential, Indonesia should be able to achieve its primary purpose. However, the condition of Indonesia has yet to be included in the top 10 destinations of world sharia tourism. On the contrary, Indonesian citizens become Sharia tourists with the purpose of other countries. One that plays a role in encouraging Indonesia to be the leading destination of Sharia tourism in Indonesia is the Travel Bureau. This study aims to determine the role of the Travel Agency in encouraging Sharia tourism in Indonesia. In addition, this research is meant to identify the factors that support and inhibit the role of the Travel Agency in encouraging Sharia tourism in Indonesia to become the world's leading tourist destination. This study's results indicate that no Travel Agency focuses on the Sharia tourism business in Indonesia. For that, the existence of the Travel Agency plays a significant role in encouraging Sharia tourism in Indonesia to be the primary goal.
The Effectiveness of Zakat Disbursement at the National Board of Zakat (Baznas) Kendal Regency Bahri, Efri Syamsul; Aslam, Mohd Mizan Mohammad; Mubarok, Abdullah
Journal of Multi-Disciplines Science Vol. 1 No. 2 (2023): Journal of Multi-Disciplines Science
Publisher : Indo Consultan Energi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59921/icecomb.v2i1.18

Abstract

Zakat has a significant role in improving people's welfare. One entity that manages Zakat for the community's welfare is the Kendal Regency National Amil Zakat Agency (Baznas). This study aims to measure the level of effectiveness of Zakat disbursement at the Baznas Kendal Regency. This research was conducted using quantitative methods. The data is sourced from the Kendal Regency Baznas Financial Report for 2020-2022. Disbursement effectiveness measurement uses the allocation-to-collection ratio (ACR) approach. In addition, this study uses a descriptive approach. The results showed that the ACR value was 108 per cent. Thus, the level of effectiveness of Kendal Regency Baznas disbursement is in the Highly Effective category. Kendal Regency Baznas needs to optimize the disbursement of Zakat to Mustahiq, which covers five program areas: Education, Economy, Health, Da'wah, and Humanity.
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 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 Kusuma, Muhammad Romadhona 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 Nashrullah, Nashrullah 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