Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Pemberdayaan Masyarakat dan Komunitas JEIZA: Jurnal Ekonomi Islam Az-Zain
Muhammad Ibda’u Shulhi
STAI Nurul Islam Mojokerto
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Edukasi Literasi Lingkungan sebagai Upaya Menumbuhkan Perilaku Peduli Lingkungan di SDN Begaganlimo Gondang Kabupaten Mojokerto Ainun Najih; Muhammad Qoolili Zailani; Tofan Adityawan; Muhammad Ibda’u Shulhi; Sulistyowati Sulistyowati; Mohammad Naufal Fahmi; Setiawan Budi; Laksono Wibowo; Achmad Arly Hidayat; Taufiq Arsala
Jurnal Pemberdayaan Masyarakat dan Komunitas Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jpmk.v2i2.200

Abstract

SD Negeri Begaganlimo berada di Desa Begaganlimo, Kecamatan Gondang, Kabupaten Mojokerto. Siswa menjadi bagian dari masyarakat yang disiapkan sebagai generasi penerus perjuangan dan sebagai agent of change perlu dibekali kemampuan literasi lingkungan. Literasi lingkungan diartikan kemampuan individu dalam memahami, menafsirkan serta sikap sadar untuk menjaga lingkungan agar tetap terjaga kelestariannya. Sikap tersebut diartikan juga sebagai sikap melek lingkungan, dimana tidak hanya memiliki pengetahuan terhadap lingkungan tetapi juga memiliki kepedulian dan mampu memberikan solusi terhadap isu-isu lingkungan. Berdasarkan hal tersebut perlu adanya wujud nyata berupa edukasi literasi lingkungan yang diberikan kepada siswa SD dan diharapkan mampu menumbuhkan perilaku peduli lingkungan sebagai bentuk pembangunan lingkungan yang sehat dan hijau.
Evaluating Zakat Fund Governance and Reporting: A PSAK 109-Based Assessment of BAZNAS Indonesia: Evaluasi Tata Kelola dan Pelaporan Dana Zakat: Penilaian Berbasis PSAK 109 terhadap BAZNAS Indonesia Muhammad Ibda’u Shulhi; Ifan Ali Alfatani
JEIZA : Jurnal Ekonomi Islam Az-Zain Vol. 2 No. 1 (2025): JEIZA : Jurnal Ekonomi Islam Az-Zain
Publisher : Program Studi Ekonomi Syariah & LP2M STAI Az-Zain Sampang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The effective governance of Zakat, Infak, and Sedekah (ZIS) funds is crucial for maximizing their socio-economic impact and upholding public trust. This study aims to evaluate the financial reporting and disbursement efficiency of Indonesia's National Board of Zakat (BAZNAS) by analyzing monthly financial statements—a relatively underexplored data source in current literature— from January to October 2024. Utilizing a documentary research approach, which offers a non-intrusive and objective lens, the study assesses key indicators including ZIS receipts, disbursements, program distribution, and alignment with PSAK 109 Revised 2021, the prevailing Islamic accounting standard. Findings reveal a total ZIS receipt of Rp 236.8 billion with an average disbursement ratio of 73.85%, indicating moderate operational efficiency. Social and education programs received the highest allocations, comprising 34.5% and 28.2% respectively, while health and da'wah remained underfunded. However, the study also identifies significant shortcomings in BAZNAS' compliance with PSAK 109, particularly the lack of structured fund classification, omission of fund movement statements, and absence of explanatory notes (Catatan Atas Laporan Keuangan – CALK). These gaps in reporting structure undermine transparency and public accountability. The research contributes to the academic discourse by validating documentary analysis of monthly reports as a credible method for evaluating Islamic nonprofit governance and provides actionable insights for improving zakat financial reporting in alignment with Islamic principles. It also offers practical implications for national zakat institutions and regulators to enhance transparency through digital integration and standardized reporting.
Co-Authors Achmad Arly Hidayat Ainun Najih Ifan Ali Alfatani Laksono Wibowo Mohammad Naufal Fahmi Muhammad Qoolili Zailani Setiawan Budi Sulistyowati Sulistyowati Taufiq Arsala Tofan Adityawan