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All Journal Jurnal Ekonomi dan Bisnis (Ekobis-DA) Khidmatuna: Journal of Research and Community Service Rayah Al-Islam : Jurnal Ilmu Islam
Hu’shila Awalia Rizqiani
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Religion Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Physics Social Sciences Other

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ANALISIS TREND LAPORAN PERUBAHAN DANA ZAKAT, INFAQ/SEDEKAH TAHUN 2018-2020 DI BAZNAS PROVINSI KALIMANTAN SELATAN Hu’shila Awalia Rizqiani
Jurnal Ekonomi dan Bisnis (Ekobis-DA) Vol 3, No 02 (2022): Jurnal Ekonomi Dan Bisnis EKOBIS-DA
Publisher : IAI Darussalam Martapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58791/ekobis.v3i02.417

Abstract

AbstrakLembaga amil zakat nasional merupakan lembaga yang menerima dana zakat, infak, sedekah dari masyarakat atau lembaga yang bekerjasama dengan lembaga amil zakat atau biasa disebut dengan muzakki lalu menyalurkannya kepada delapan asnaf atau mustahik. Penelitian ini berfokus kepada lembaga BAZNAS Provinsi Kalimantan Selatan dimana setiap tahunnya laporan keuangan seperti laporan posisi keuangan, laporan perubahan dana, laporan arus kas zakat, infaq, sedekah dibuat kemudian diaudit oleh auditor independen. Pada penelitian ini,  peneliti ingin mengetahui trend laporan perubahan dana zakat, infaq, sedekah pada tahun 2018-2020 dalam penyaluran kepada delapan golongan atau mustahik di BAZNAS Provinsi Kalimantan Selatan. Metode penelitian adalah metode kualitatif dengan cara mengumpulkan, mempelajari, menganalisis dan menyimpulkan dari hasil Laporan perubahan dana zakat, infaq, sedekah pada periode 2018-2020. Hasil penelitian menunjukkan pada pos penerimaan dan penyaluran dana zakat mengalami peningkatan, namun penyaluran ke fisabililah mengalami penurunan. Selanjutnya analisis trend pada pos saldo akhir dan penerimaan dana infaq/sedekah mengalami peningkatan.Kata kunci : lembaga BAZNAS, analisis trend,  laporan keuangan.
Utilization and Implementation of the Digital Bukukas Application for MSMEs Iin Muyasarah; Nur Habibah; Hu’shila Awalia Rizqiani
Khidmatuna (Jurnal Pengabdian Kepada Masyarakat) Vol 1 No 2 (2022): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.748 KB) | DOI: 10.58330/khidmatuna.v2i1.169

Abstract

This community service aims to able to provide information related to the impertanve of recording financial transactions in every business run by UMKM. Recording financial transactions can be done by utilizing the digital technology of the Bukukas recording application. The Bukukas application can make it easier for UMKM to record transactiond in their business. The method used in this activity is socialization and practice of using Bukukas by presenting UMKM in Sekumpul Ujung Martapura. It was held at the RT 11 residence and was attended by 20 different types of UMKM. The results of the implementation of community service, the introduction and practice of using the Bukukas digital recording application can be reparacticed by UMKM. This service activity was attended by 20 UMKM with variouse types pf UMKM and the there were only 3 UMKM that had difficulty using the Bukukas application. The diffeculties experienced by the 3 UMKM are due to the application of the systematics of carrying out buying and selling activities where the buying and selling is carried out quickly.
Implementation of Direct Cash Assistance in Improving the Welfare of the Pembantanan Village Community: تنفيذ المساعدة النقدية المباشرة لتحسين رفاهية مجتمع قرية بيمبانتان Apifah, Nida Nor; Rusdiana; Hu’shila Awalia Rizqiani
Rayah Al-Islam Vol. 9 No. 3 (2025): Rayah Al-Islam: Jurnal Ilmu Islam July 2025
Publisher : Institut Muslim Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/rais.v9i3.90

Abstract

The implementation of Direct Cash Assistance is a form of social protection scheme based on social assistance aimed at determining the implementation and effectiveness of Direct Cash Assistance in improving the welfare of the people of Pambanganan Village, to evaluate the suitability of the Direct Cash Assistance (BLT) program with Islamic economic principles in the context of improving the welfare of the people of Pambanganan Village. This study uses a qualitative approach with a type of field research that focuses on the implementation of direct cash assistance in Pambanganan Village with research subjects being beneficiary families and village officials. Data collection techniques used are observation and interviews with BLT beneficiary families. The technique for analyzing data uses descriptive analysis using the Triangulation method developed by Miles and Huberman. The effectiveness of the direct cash assistance program is assessed from 3 points, namely 1. Target accuracy, 2. Timeliness, 3. Accuracy of the amount. The results of the data obtained by the author in the field can be concluded that the achievement of welfare and happiness indicators according to QS Al-Quraish verses 3-4 a. Tawakkal with 92% b. Loss of hunger with 52%, c. Loss of fear with 80%. In accordance with the principles of mashlahah dharuriyah, especially in protecting lives and protecting property.
Co-Authors Apifah, Nida Nor Iin Muyasarah Nur Habibah rusdiana