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Muhammad Arif
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara, Indonesia
Economics, Econometrics & Finance

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ANALISIS PENYALURAN DAN PENDAYAGUNAAN DANA ZIS PADA PROGRAM EKONOMI DI DT PEDULI SUMUT Indah Khuzaimah; Muhammad Arif
Jurnal Ekonomi dan Bisnis Vol. 1 No. 7 (2023): Desember
Publisher : ADISAM PUBLISHER

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DT Peduli is a National Amil Zakat Institution. Zakat funds that have been collected are then distributed to eight asnaf consisting of the poor, needy, amil, converts, gharim, riqab, fisabilillah, and ibn sabil. And during this pandemic, zakat funds are focused on being distributed to people affected by Covid-19. DT Peduli North Sumatra allocates its entire zakat funds to assist mustahik. 80% of the collected zakat monies will be disbursed, while the remaining 20% will be reserved for the subsequent year, in accordance with the standard operating procedure of DT Peduli North Sumatra. The objective of this study is to determine the geographical distribution of the utilisation of DT Peduli in North Sumatra. This study employs a descriptive research design utilising a qualitative research methodology, as it involves the examination of data in the form of statements. Utilization in this case concerns the utilization of zakat, where zakat is distributing zakat funds to mustahiq Program Analysis and Utilization of Zakat, Infaq, and Sadaqah (Zis) at DT Peduli North Sumatra.
ANALISIS DAMPAK TRANSPARANSI DAN AKUNTABILITAS TERHADAP KUALITAS TATA KELOLA KEUANGAN DI KEMENTERIAN AGAMA SUMATERA UTARA: STUDI KEPUSTAKAAN Muhammad Aulia Fajri; Muhammad Tareq Aziz; Muhammad Arif
Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2024): Januari
Publisher : ADISAM PUBLISHER

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Developmental aspirations include achieving high standards of governance. But for this to happen, several requirements must be met, among them accountability and transparency. The degree to which this metric is met can be used to evaluate the effectiveness of financial governance. The purpose of this study is to determine how accountability and transparency affect the standard of financial governance in the North Sumatra Ministry of Religion. Then, conduct in-depth analysis and research to produce clear facts that may be used as study material and to generate ideas about how one variable may affect other factors in future research. It is a qualitative method with a literature review approach. Mendeley, Google Scholar, and international journal articles are needed for a literature review in the process of assessing the facts and information needed to examine hypotheses and theories in further detail. This technique of research necessitates the capacity to investigate findings from research journals, earlier scientific work, and contemporary phenomena in order to critique and analyze them. The findings of this study provide an explanation of the beneficial effects of accountability and transparency on the standard of financial governance in the North Sumatra Ministry of Religion. Image, involvement, and completeness of reports are all provided by transparency. Accountability, meantime, determines the publication's accuracy once a year in compliance with governmental regulations. In order to strengthen the value of the organization, both positively affect the standard of financial governance at the North Sumatra Ministry of Religion.
Co-Authors Indah Khuzaimah Muhammad Aulia Fajri Muhammad Tareq Aziz