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All Journal IQTISHODUNA El-HARAKAH : Jurnal Budaya Islam Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura MITRA: Jurnal Pemberdayaan Masyarakat Istinbath: Jurnal Hukum dan Ekonomi Islam JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Proceedings of Annual Conference for Muslim Scholars wacana equiliberium (jurnal pemikiran penelitian ekonomi) Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Riset Akuntansi dan Auditing Melati: Jurnal Media Komunikasi Ilmu Ekonomi Jurnal Manajemen Dan Akuntansi Medan International Conference on Islamic Economic Adpebi Science Series Journal of Accounting and Financial Issue Islamic Micro Finance Journal Journal of Business Improvement Indonesian Journal of Islamic Religion and Culture Jurnal Pengabdian Masyarakat Al-Fatimah Journal of Islamic Finance and Syariah Banking Journal of Community Engagement in Economics Journal of Innovation and Contribution to Community Service Ribhuna: Jurnal Keuangan dan Perbankan Syariah
Nanang Setiawan
Institut Agama Islam Al-Fatimah Bojonegoro
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : IQTISHODUNA

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Pendayagunaan Filantropi Islam dan Warning Signals Terhadap Potensi Fraud Nanang Setiawan
IQTISHODUNA IQTISHODUNA (VOL.19, No.2, 2023)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v19i2.20780

Abstract

This research aims to explore the empowerment of Islamic philanthropy and provide warning signal recommendations for preventing fraud risk. This research is qualitative, using the desk study method, and presents data on ten Islamic philanthrophy. This research uses two methods as warning signals against fraud risk: the Allocation to Collection Ratio (ACR) and the Amil Rights Ratio (RHA). The results show that through the ACR method, Badan Amil Zakat Nasional (BAZNAS), Lazis Muhammadiyah (Lazismu), Dompet Dhuafa (DD), Baitul Maal Muamalat (BMM) and Inisiatif Zakat Indonesia (IZI) have a higher potential for fraud based on cash balances that settle above 10%. As for the RHA method, Rumah Zakat (RZ), with an RHA of 13.8%, has a higher potential for fraud based on the more dominant orientation of institutional interests. This research contributes to additional literacy regarding empowering funds for Islamic philanthropic institutions and provides a warning signal as a prevention of fraud risk so that it can effectively minimize fraud./em>
Co-Authors Abd. Muntholip Abdul Khamid Abdul Khamid, Abdul Afif Safrudin Alfa Rahmiati, Alfa Alrosyidi, Ach. Faruk Amanulloh, Amanulloh Amilatul Khoiriyyah, Amilatul Ana Rahmawati Aqthor, Nufudz Asas, Fitria Aulyatu Rachmadhani Hakim Aziz, Moch. Ilham Abdul Azizah, Imroatul Azwar Cholili Azwar Cholili Dewi Pusparini Dewi, Ika Oktaviana Fadiyanto, Sofyan Hafidz, Abdulloh Hakim, Aulyatu Rachmadhani Hanafi Hanafi Haryadi, Bambang Hasanah, Naili Uswatun HUDA, MUHAMMAD MIFTAKHUL Imam Wahyudi Imam Wahyudi Indrawan, Imam Wahyudi ING Wardana Ismi Fitri Aulia Jamilatul Uyun Mafruhah, Anisatul Maisaroh, Sitti Manshur, Ahmad Moch Sulchan Mohammad Nizarul Alim Monica Resavita Muhammad Miftakhul Huda Muhammad Mujib Muntholip, Abd Muntholip, Abd. Naila, Isrotun Noorlailie Soewarno Nuraini, Melan Oktaviana Dewi, Ika Rahman, Alief Putriana Resavita, Monica Riskiyatur Rohemah Riskiyatur Rohemah, Riskiyatur Risky Mezi Muria Sasmita, Lintang Auliya Shen, Chin Tien Tarjo Tarjo Thorida Nur Asih Tseng, Chung-Jen Umi Maghfiroh