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PERSEPSI DAN PENGELOLAAN DANA NON HALAL PADA LAPORAN KEUANGAN BAZNAS KOTA TASIKMALAYA Aulia Damayanti; Muhammad Indra Raditya; Regina Indra; Gita Guntari; Elis Nurhasanah
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 6 No. 2 (2023): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v6i2.274

Badan Amil Zakat (BAZNAS) merupakan satu – satunya lembaga yang dibentuk langsung oleh pemerintah dalam rangka pengelolaan zakat di Indonesia yang bertujuan untuk mensejahterakan masyarakat yang mana mempunyai wewenang untuk mengelola dan menyalurkan kepada yang berhak dan melaporkan penggunaan dana publik. Dalam mempermudah dalam hal keuangan maka dibutuhkan pelaporan keuangan sebagai peningkatan kepercayaan masyarakat kepada suatu lembaga keuangan. Penelitian ini bertujuan untuk mengetahui persepsi BAZNAS Kota Tasikmalaya tentang dana non halal dan mengetahui terkait pengelolaan dana non halal pada laporan keuangan di BAZNAS Kota Tasikmalaya. Jenis penelitian ini bersifat kualitatif deskriptif. Teknik pengumpulan data dengan observasi, wawancara, dan dokumentasi. Adapun data dari penelitian ini terdiri dari data primer dan data sekunder yang kemudian dinalisisi dengan metode analisa deskripsif kualitatif. Hasil penelitian yang diperoleh menunjukan bahwa BAZNAS Kota Tasikmalaya sudah sepenuhnya menyusun laporan keuangan sesuai dengan PSAK 109, termasuk dana non halalnya. BAZNAS mempersepsikan bahwa dana non halal adalah dana yang bersumber dari bunga bank konvensional. Dalam laporan keuangan, penulisan dana non halal sudah dilakukan secara terpisah dari penerimaan dan pendapatan lainnya.

Analisis Efektivitas Pengumpulan Dana Zakat di Baznas Kabupaten Ciamis Nisrina Athiyyah Nur Azizah; Fidhya Nurmalia; Dara Istia Aisyah; Elga Achmad Firdaus; Elis Nurhasanah
Islamic Economics and Business Review Vol 3 No 1 (2024): IESBIR, April 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v3i1.7073

This research is entitled "Analysis of the Effectiveness of Collecting Zakat Funds in Baznas Ciamis Regency". Based on the title that the researcher took, this research has the main aim of finding out the effectiveness of the strategies and approaches used by BAZNAS Ciamis Regency in managing zakat funds, with the aim of improving the welfare of Muslims in Ciamis Regency. Ciamis region. This research is a type of qualitative descriptive research. The data collection techniques used were observation, interviews and documentation. Based on the research results, it was found that collecting zakat funds at BAZNAS was able to encourage public awareness and collaborate with village UPZs to collect zakat funds for ASN, as well as to entrepreneurs about the importance of zakat through education and outreach. The collection of zakat funds at BAZNAS Ciamis Regency has also been said to be effective as proven by the collection of zakat funds at the end of 2022 amounting to 17 billion from the initial target amount of only 13 billion.

PERANCANGAN SISTEM INFORMASI PENJUALAN BERBASIS WEB PADA TOKO BUKU SINAR ABADI Adya Ramadhani; Alin Nasuha; Elis Nurhasanah; Iwan Giri Waluyo
Buletin Ilmiah Ilmu Komputer dan Multimedia Vol 1 No 1 (2023): Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) INPRESS
Publisher : Shofanah Media Berkah

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In the current digital era, the use of information technology is very important in running a business. One form of information technology that can be utilized is a web-based information system. Bookstores as a business engaged in selling books, need to utilize information technology to increase efficiency and effectiveness in managing their business. Sinar Abadi Bookstore is one of the bookstores in big cities. In running its business, this store still uses traditional ways of recording sales such as recording purchases manually, keeping track of stock, and so on. Therefore, it is necessary to create a website-based sales information system that can assist Sinar Abadi Bookstore in managing sales data effectively and efficiently. In this case, the purpose of this research is to design and develop a web-based sales information system at the Sinar Abadi Bookstore. Of course, with the limitation of the problem, namely the website administrator plays an important role in creating, adding, or changing the data displayed on the web. The result of this research is a website about a sales information system that answers problems at the Sinar Abadi Bookstore.

Akuntabilitas Dan Transparansi Lembaga Pengelola Zakat Melalui Zakat Core Principles Dan PSAK 109 Zahara, Hanifatus Syaidah; Meisya Zahra; Arini Prawita; Silvia Zahra Syahidah; Elis Nurhasanah
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1461

This study aims to determine how the implementation of the Basic Principles of Zakat and PSAK 109 can create accountability and transparency in zakat management institutions. Accountability and transparency are important issues in zakat management governance because they are related to public trust, zakat management agencies in order to improve accountability and transparency must prepare financial reports in accordance with applicable standards, namely PSAK accounting for zakat, infaq and sadaqah 109. In the governance of zakat, the standard of zakat management is introduced, namely the Zakat Core Principle (ZCP). This research method is qualitative research using library research methods, by collecting data related to the object of research in the form of books, manuscripts, periodicals or magazines, or collecting data in the form of literature, to solve a fundamental problem based on critical analysis and analysis of relevant in-depth knowledge about library materials. The findings of this study indicate that the implementation of Zakat Core Principles (ZCP) and PSAK 109 Accounting for Zakat can support the accountability and transparency of zakat management bodies. Among the zakat core principles, there are 6 principles related to zakat management, which reflect accountability and transparency.

Akuntabilitas Dan Transparansi Lembaga Pengelola Zakat Melalui Zakat Core Principles Dan PSAK 109 Zahara, Hanifatus Syaidah; Meisya Zahra; Arini Prawita; Silvia Zahra Syahidah; Elis Nurhasanah
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1461

This study aims to determine how the implementation of the Basic Principles of Zakat and PSAK 109 can create accountability and transparency in zakat management institutions. Accountability and transparency are important issues in zakat management governance because they are related to public trust, zakat management agencies in order to improve accountability and transparency must prepare financial reports in accordance with applicable standards, namely PSAK accounting for zakat, infaq and sadaqah 109. In the governance of zakat, the standard of zakat management is introduced, namely the Zakat Core Principle (ZCP). This research method is qualitative research using library research methods, by collecting data related to the object of research in the form of books, manuscripts, periodicals or magazines, or collecting data in the form of literature, to solve a fundamental problem based on critical analysis and analysis of relevant in-depth knowledge about library materials. The findings of this study indicate that the implementation of Zakat Core Principles (ZCP) and PSAK 109 Accounting for Zakat can support the accountability and transparency of zakat management bodies. Among the zakat core principles, there are 6 principles related to zakat management, which reflect accountability and transparency.

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