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All Journal Jurnal Ekonomi dan Bisnis INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Zuwardi Zuwardi
Faculty of Islamic Economics and Business, State Islamic University (UIN) Sjech M. Djamil DJambek Bukittinggi, Indonesia
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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THE ROLE OF THE NATIONAL AMIL ZAKAT AGENCY OF AGAM REGENCY IN RAISING AWARENESS OF MUZAKI IN NAGARI BAYUA TO PAY AGRICULTURAL ZAKAT Manfaluthi Manfaluthi; Zuwardi Zuwardi
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) Vol. 2 No. 3 (2023): SEPTEMBER
Publisher : ADISAM PUBLISHER

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Abstract

This research is motivated by the tendency of farmers not to pay agricultural zakat, as for the community factors that do not want to pay zakat, lack of knowledge, farmers feel a lack of paying agricultural zakat, lack of awareness of farmers, therefore the role of the amil zakat agency has informed and has also gathered the Nagari Bayua farmer community at the sub-district office, but only a few farmers were present. Until now, only a few farmers have paid their agricultural zakat to BAZNAS, it's just that farmers who have reached their nisab pay their agricultural zakat directly to people who are entitled to receive zakat and there are also farmers who pay zakat to relatives who are not entitled to zakat. Public awareness about the obligation to pay zakat for agricultural products (rice) in Nagari Bayua, Agam Regency is very lacking, awareness regarding the obligation to pay zakat for agricultural products, especially rice, is an indication that the community is not yet aware of the importance of paying zakat for agricultural products (rice). The majority of the work of the people of Nagari Bayua, namely farmers, sometimes has difficulty meeting their daily needs, thus the existence of the Agam district national Amil Zakat Agency so that the people of Nagari Bayua can pay Zakat from rice paddy farming to BAZNAS and distribute it by BAZNAS to asnaf 8 (fakir, poor, amil, converts, riqab, gharim, fisabilillah, ibnu sabil).
ANALYSIS OF THE EFFECT OF SUKUK IJARAH ISSUANCE ON THE PROFITABILITY OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018-2021 PERIOD Fathia Hidayat; Zuwardi Zuwardi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 5 (2023): Oktober
Publisher : ADISAM PUBLISHER

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This thesis is entitled "Analysis of the Effect of Issuing Sukuk Ijarah on the Profitability of Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period" which was compiled by Fathia Hidayat with NIM 3419154 Sharia Accounting Study Program, Faculty of Islamic Economics and Business, State Islamic University (UIN) Sjech M. Djamil Djambek Bukittinggi with guidance from Mr. Zuwardi., MA. The background of this research is the issuance of sharia bonds (sukuk) with Ijarah contracts by several publicly listed companies listed on the Indonesia Stock Exchange with the aim of strengthening capital in order to support business development activities in the form of financing distribution which fluctuates (increases and decreases). This type of research is quantitative research. The data used is secondary data. Data collection techniques using the documentation method. Selection of the sample in this study using purposive sampling. The number of samples obtained is 36 samples. Methods of data analysis are descriptive statistics, simple linear regression, classical assumption test, and hypothesis testing. The results show that the variable issuance of Islamic bonds (sukuk) with Ijarah contracts is negatively correlated and has no significant effect on Profitability (ROA) in all of these companies. This is indicated by the probability results showing sig 0.259 > 0.05 or the t test -1.149 <t table 2.032 so that H1 is rejected. And the R square value in this study shows that Sukuk Ijarah contributes weakly to ROA profitability, namely 3.7%, the remaining 96.3% is explained by other variables.
Co-Authors Fathia Hidayat Manfaluthi Manfaluthi