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All Journal Journal of Economic, Bussines and Accounting (COSTING) J-ISCAN : Journal of Islamic Accounting Research
Lailatul Qomariyah
Universitas Trunojoyo Madura
Economics, Econometrics & Finance

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TATA KELOLA DANA ZAKAT, INFAQ, DAN SHODAQOH (ZIS) STUDI PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN X Lailatul Qomariyah; Muhammad Asy'ari
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 1 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i1.303

Abstract

The large number of people in Indonesia who are Muslim encourages the implementation of islamic law in socio-economic life. One of the institutions related to this activity is an institution that manages Zakat, Infaq, and Shodaqoh (ZIS) funds. This study aims to determine the application of good amil governance in the National Amil Zakat Agency of X Regency. The research method used qualitatively using a comparative descriptive approach is used to describe the process of managing the amil zakat agency based on the decision of the chairman of the Central National Amil Zakat Agency No. 25 of 2018. This research data was obtained through documentation and interviews with a sample of five informants of the Zakat Collecting Unit. in every agency that is part of the management of zakat, infaq, and shodaqoh funds. The results of this study indicate that the National Amil Zakat Agency of X Regency has not been maximal in implementing governance on the management of zakat, infaq, and shodaqoh funds according to applicable regulations. The large number of people in Indonesia who are Muslim encourages the implementation of islamic law in socio-economic life. One of the institutions related to this activity is an institution that manages Zakat, Infaq, and Shodaqoh (ZIS) funds. This study aims to determine the application of good amil governance in the National Amil Zakat Agency of X Regency. The research method used qualitatively using a comparative descriptive approach is used to describe the process of managing the amil zakat agency based on the decision of the chairman of the Central National Amil Zakat Agency No. 25 of 2018. This research data was obtained through documentation and interviews with a sample of five informants of the Zakat Collecting Unit. in every agency that is part of the management of zakat, infaq, and shodaqoh funds. The results of this study indicate that the National Amil Zakat Agency of X Regency has not been maximal in implementing governance on the management of zakat, infaq, and shodaqoh funds according to applicable regulations.
ANALYSIS OF THE IMPACT OF CHANGES IN LICENSING LEVY RATES ON MANDATORY LEVY COMPLIANCE AND BANGKALAN REGIONAL ORIGINAL INCOME Moh. Riski Maulana; Lailatul Qomariyah; Julliatin Puspita Sari; Akmal farhan Tito rahmatulloh; Mohamad Djasuli
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.15053

Abstract

This research aims to analyze the impact of changes in licensing levy rates on mandatory levy compliance and its contribution to Regional Original Income (PAD) in Bangkalan Regency. The background to this study stems from fluctuations in the contribution of levies to PAD and indications of a decline in compliance after the implementation of adjustments to levy rates regulated through the 2023 Regional Regulations. This research uses a descriptive qualitative approach with a literature study method, utilizing secondary data from national regulations, regional government documents and scientific literature. The research results show that changes in tariffs have not had a significant impact on increasing PAD. Based on DPMPTSP Bangkalan data, it was recorded that there was a decrease in the number of mandatory levies for processing certain permits after the implementation of the new tariff, with an estimated decrease. Lack of socialization, inadequate public services, and low community participation are the main obstacles in implementing policies. This research recommends a strategy for optimizing levies through potential mapping, digitizing services, regulatory reform, strengthening supervision, and a participatory approach so that levy policies are more effective, responsive and sustainable.
Co-Authors Akmal farhan Tito rahmatulloh Julliatin Puspita Sari Moh. Riski Maulana Mohamad Djasuli Muhammad Asy'ari