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Analisis Kinerja Keuangan Badan Amil Zakat Nasional Kota Bandung Periode 2020-2021 Gina Sakinah; Riska Amalia; Ade Ponirah
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 6 No. 2 (2023)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v6i2.648

Abstract

The purpose of this study is to analyze the financial performance of Baznas Kota Bandung. In this study, qualitative and quantitative data analysis techniques use financial performance ratio analysis, which uses two of the four financial performance ratios that have been developed by Puskas BAZNAS (2021), namely Activity and Growth Variables. The results of this study are In terms of activity variables, BAZNAS Bandung City ranked 1st with a score of 0.57. The ranking shows that BAZNAS Bandung City has a very effective ability in distributing Zakat, Infak and Alms funds. In terms of growth variables, BAZNAS Bandung City ranked 2nd with a score of 2.13. The ranking shows that BAZNAS Bandung City has good growth in the collection and distribution of Zakat, Infak and Alms funds. While the Financial performance of BAZNAS Bandung City by adding activity variables with growth variables, BAZNAS Bandung City ranked 1st with a score of 1.19. This ranking shows that BAZNAS Bandung City has excellent financial performance, namely having the ability to manage Zakat, Infak and Alms funds with a very high level of effectiveness and efficiency so that it can grow optimally.
Capital Market School Matter? Empirical Evidence University Students in West Java Gina Sakinah; Ade Ponirah; M Taufik Ridho; Taufik Ridwan Murthado; Tria Regina Fauzia
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.015-033

Abstract

This study analyzes university students' investment interest, minimum capital policy, investment knowledge, and the Technology advances of capital market school mediation effect, using a case study of university students in West Java. This study used the Theory of Planned Behavior (TPB) model approach. The data collection method was a questionnaire survey via Google Forms. The population surveyed in this study was all university students in West Java whose universities have an Investment Gallery. Meanwhile, the sample in this study was determined using a non-probabilistic selection technique known as purposive sampling. This study uses the Partial Least Squares Structural Equation Modeling technique to test the hypothesis. The survey results show that the minimum capital policy has a Significant Effect on the Minimum Capital Policy. Second, investment knowledge has a significant effect on investment interest. Third, technological advances have a substantial impact on investment interest. Fourth, capital market schools have a considerable impact on investment interest. The mediating variable of capital market schools cannot indirectly influence minimum capital policy, investment knowledge, and Technology advances regarding investment interest.
HARTA DALAM PERSPEKTIF AL-QUR'AN DAN HADIS: ANTARA NILAI SPIRITUAL DAN MATERIALISME KONTEMPORER Gina Sakinah
Equality: Journal of Islamic Law (EJIL) Vol. 2 No. 2 (2024): Equality: Journal of Islamic Law (EJIL)
Publisher : Islamic Law Doctoral Study Programme, Postgraduate UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ejil.v2i2.977

Abstract

Penelitian ini bertujuan untuk menganalisis konsep harta dalam perspektif Al-Qur'an dan Hadis, dengan menyoroti dimensi spiritualitas dan materialisme dalam konteks kontemporer. Penelitian ini menjawab pertanyaan mengenai bagaimana Al-Qur'an dan Hadits mendefinisikan harta sebagai amanah Ilahi dan bagaimana konsep tersebut dapat diterapkan dalam menghadapi tantangan materialisme modern. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan tafsir tematik (maudhu’i) terhadap ayat-ayat Al-Qur'an dan analisis kritis terhadap Hadis-hadis yang relevan. Data primer diambil dari kitab-kitab tafsir klasik dan modern, serta kitab Hadits yang disepakati otentisitasnya. Analisis dilakukan dengan menghubungkan konsep-konsep harta dengan fenomena sosial-ekonomi kontemporer. Hasil penelitian menunjukkan bahwa dalam Al-Qur'an dan Hadis, harta bukan hanya alat untuk memenuhi kebutuhan duniawi, tetapi juga instrumen untuk mendekatkan diri kepada Allah melalui infaq, zakat, dan sedekah. Konsep harta dalam Islam menekankan keseimbangan antara penggunaan material dan pemenuhan nilai-nilai spiritual. Penelitian ini juga menemukan bahwa materialisme modern sering kali bertentangan dengan prinsip-prinsip keadilan, keberlanjutan, dan tanggung jawab sosial yang diajarkan dalam Islam. Kebaharuan penelitian ini terletak pada upaya mereinterpretasi konsep harta dalam Al-Qur'an dan Hadis dengan menyesuaikannya pada dinamika modern, sehingga dapat memberikan solusi bagi individu dan masyarakat Muslim dalam menjaga keseimbangan antara spiritualitas dan materialisme di era globalisasi.