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All Journal MUSLIMPRENEUR : Jurnal Ekonomi dan Kajian Keislaman Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Lubis, Ahmad Tarmizi
Sekolah Tinggi Ekonomi Islam SEBI
Religion Economics, Econometrics & Finance Social Sciences

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KONTRIBUSI LEMBAGA AMIL ZAKAT DASI NTB DALAM PEMBERDAYAAN UMAT Sahirul Alim; Iman Hidayatullah; Ahmad Tarmizi Lubis
MUSLIMPRENEUR : Jurnal Ekonomi dan Kajian Keislaman Vol. 3 No. 2 (2023): MUSLIMPRENEUR
Publisher : Fakultas Ekonomi Islam Institut Agama Islam Nurul Hakim Kediri Lombok Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57215/muslimpreneur.v3i2.331

Abstract

Kehadiran Lembaga Amil Zakat, Infak dan Sedekah membawa angin segar sebagai bentuk reformasi pengelolaan zakat di tanah air. Kiprahnya mulai dirasakan manfaatnya oleh umat Islam. Perannya dalam pengumpulan, pendistribusian dan pendayagunaan zakat semakin nyata. LAZ DASI NTB memiliki andil dalam upaya pemberdayaan umat melalui 5 bidang/program; bidang pendidikan, bidang ekonomi, bidang kesehatan, bidang sosial kemanusiaan dan bidang dakwah. Berbagai macam program untuk pemberdayaan masyarakat yang telah dan sedang dilaksanakan oleh LAZ DASI NTB antara lain: pertama pada bidang pendidikan, secara garis besar yaitu ada program beasiswa pendidikan formal, tahfizh-ku. Kedua bidang kesehatan yaitu LAZ DASI NTB memiliki 7 ambulance, rumah sehat LAZ DASI NTB, dan rumah singgah yang lokasinya didekat RSUP. Ketiga, bidang ekonomi diantaranya, mitra mandiri dengan memanfaatkan masyarakat yang memiliki kemampuan dan kemauan untuk pelatihan. Keempat, bidang sosial kemanusiaan memiliki program diantaranya ada rumah ceria mandiri untuk menampung anak-anak terlantar Kelima, bidang dakwah, ada program sejuta Al-Qur’an dan dakwah kesehatan. Pemberdayaan umat oleh LAZ DASI NTB juga melalui beasiswa RTE (Rumah Tahfizh Entrepreneur) untuk mahasiswa. Mahasiswa diberikan lokasi atau asrama sebagai tempat tinggal, diberikan uang bulanan untuk memenuhi kebutuhan serta pemberian pelatihan-pelatihan bisnis.
Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia Ria Nur Rizqiah; Ahmad Tarmizi Lubis
Jurnal Akuntansi dan Keuangan Islam Vol 5, No 1 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i1.14

Abstract

Along with the rapid development of internet technology today, the company's financial reporting activities can be done via the Internet in real time in an easy way and a wider scope. Internet-based financial reporting is commonly known as the Internet Financial Reporting (IFR). This research is a descriptive study that aims to determine the implementation of IFR on Islamic Banks in Indonesia. The variables in this study consisted of content, presentation and timeliness variable with a total of 112 items tested indicators. The results of this study indicate that the eleventh BUS sampled research has been able to apply IFR. IFR score obtained by each BUS has a nearly equal value ranging from 49% to 63% with the total maximum score of 100% and average score of 55%
Analisis Pengukuran Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah di Indonesia Dedhi Ana Mey Saramawati; Ahmad Tarmizi Lubis
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 2 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.44

Abstract

This research is an exploratory study aimed to measure and assess sharia compliance inthe framework of implementation of Good Corporate Governance in Sharia BankingIndonesia based an indicators used. That the results of this study can be compared byresearch of other similar, used indicators is an indicator that has been adapted from twoearlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards :Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of DisclosureApplication of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. Theannual reports are used GCG Implementation report and Financial Statement period2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.
Co-Authors Ali, Muhammad Haidir Dedhi Ana Mey Saramawati Iman Hidayatullah Ria Nur Rizqiah sahirul alim Saramawati, Dedhi Ana Mey