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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 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) 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 Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
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

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Identification of Zakat Impact Measurement Tools Bahri, Efri Syamsul; Sulistiawati, Sulistiawati
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.9052

Abstract

Zakat management aims to alleviate poverty and improve the welfare of mustahiq. Various instruments for measuring the impact of zakat on mustahiq are needed to measure the achievement of the goals of zakat management. This study aimed to identify and analyze several instruments to measure the impact of zakat. The analysis was conducted by conducting a literature study on various reference sources. The analysis used a descriptive analysis approach and a content analysis approach. The results of this study found four instruments for measuring the impact of zakat: Social Return on Investment (SROI), Center of Islamic Business and Economic Studies (CIBEST), Sustainable Livelihood Impact Assessment (SLIA), and BAZNAS Index for Sustainable Water and Sanitation (BI- WAS). Overall, all instruments can measure the impact of zakat on mustahiq for zakat disbursements to mustahiq
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): June
Publisher : Institute of Research and Community Service Universitas Islam Negeri Mahmud Yunus Batusangkar

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

Abstract

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 Measuring Development Impact with the Social Return on Investment Approach Model Efri Syamsul Bahri; Hendro Wibowo; Achmad Ichsan Nusapati
International Journal of Management Science and Application Vol. 3 No. 2 (2024): ijmsa
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijmsa.v3i2.264

Abstract

Development has a strategic role in improving community welfare. Development covers the social, economic and environmental fields. Development can be called successful when it significantly impacts various stakeholders. This research uses the Social Return on Investment (SROI) approach model to describe impact measurement. This research uses qualitative methods with a descriptive approach and a literature study. The results of this research show that the impact of development can be measured using the SROI model. Based on the SROI model, measuring development impacts includes three dimensions: social, economic and environmental. Implementing impact measurement is a form of accountability and transparency in development. Therefore, to get an idea of the magnitude of the impact, development in various sectors needs to be measured using the SROI model. Government and non-government organizations can use the SROI model to measure the impact of development that will and has been carried out.
How is the Transparency of Zakat Management Entities in Indonesia? Efri Syamsul Bahri; Halimah Yumna Zakiyyah; Ahmad Bisyri
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 13 No. 1 (2021)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.8373

Abstract

Zakat is the third pillar of Islam. Zakat must meet the requirements of meeting the nisab. The potential for zakat in Indonesia reaches IDR 233.8 trillion, but its realization has only reached IDR 10.2 trillion. This study aims to measure the transparency index of zakat management entities in three dimensions: financial transparency, management, and programs. This study quantitatively measured using a descriptive approach. Data were collected through questionnaires from zakat management entities, namely Dompet Dhuafa, Indonesian Zakat Initiative, and Baitulmaal Muamalat. The data were processed using a multistage weight index model. A non-probability sampling approach with purposive sampling was used for the sample selection. This study indicates that the transparency index values of the three LAZs are in the transparent category. The Indonesian Zakat Initiative (n=0.90), Baitulmaal Muamalat (n=0.85), and Dompet Dhuafa (n=0.83). Initiative Zakat Indonesia (IZI) obtained the highest index value in the financial dimension. Baitulmaal Muamalat obtained the highest index value in the financial dimension. Dompet Dhuafa obtained the highest index value in the management dimension. Thus, the three LAZs must continue to maintain and increase the value of the transparency index to maintain a good zakat management entity
The Influence Of Sharia Compliance, Bank Size And Complexity On Fraud In Sharaia Banks Efri Syamsul Bahri; Hasna’ Nadiyah Hasanah; Ai Nur Bayinah
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 14 No. 1 (2022)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i1.9835

Abstract

This research aimed to analyse the influence of Sharia compliance, size, and complexities on fraud in Sharia Banking. The method applied in this study was quantitatively associated. The research design is based on an associative quantitative approach. Data were collected during the Sharia banking period from to 2015-2019. The data analysis was completed using a panel information regression approach and processed using the Eviews 9 application. In this study, the compliance rate of Sharia banks was measured using the profit-sharing ratio (PSR), Islamic investment ratio (IIR), and Islamic income ratio (IsIR). Size is measured using the logarithm of natural (Ln) total assets and complexities are measured using the square root of the number of offices inside Sharia banks. The object of this analysis is Sharia banking in Indonesia. Sampling was performed using a specific purposive sampling procedure to obtain data from nine Syariah Banking from to 2015-2019. The results of this study indicate that Sharia compliance (PSR, IIR, and IsIR), size, and complexity simultaneously have a significant effect on fraud in Sharia banks with probability levels of 0.0002 and 0.0237. In part, size and complexity have significantly positive effects on fraud. Sharia banks have probability levels of 0.1056, 0.7866, and 0.3817 for compliance (PSR, IIR, and IsIR, respectively).
Co-Authors Abdullah Alkhosik Fathoni Abdullah Mubarok Abdullah Mubarok Abdullah Mubarok Achmad Ichsan Nusapati 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 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 Lumataw, Jane Arthur Luqmanul Hakim 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 P. Harto, Prayogo Pratiwi, Redna Prayogo Prasodjo Harto Putri, Riesya Aulia Putri, Widya Reni Marlina 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