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All Journal Journal of Enterprise and Development (JED) Islamic Accounting and Finance Review
Asmira, Sri
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Economics, Econometrics & Finance

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PORTRAIT OF ZAKAT MANAGEMENT AT SOME ZAKAT INSTITUTIONS IN MAKASSAR CITY Asmira, Sri; Basri, Muh. Arfah; Muin, Rahmawati; Lutfi, Mukhtar
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.39317

Abstract

The purpose of writing this article is to analyze the form of zakat management at BAZNAS Makassar City and several LAZs in Makassar City such as Dhompet Dhuafa, LAZISMU, Wahdah Islamiyah, Yatim Mandiri, and Rumah Zakat Makassar City. This research is a qualitative research using descriptive analysis techniques with library research. The results of the study show that zakat management is carried out by BAZNAS and several LAZs in Makassar City, namely they collect zakat in various ways that can make it easier for muzakki to pay their zakat. Then in the zakat distribution and utilization program, they focus on the same issues as in the religious, economic, educational, health and social fields. Basically, BAZ and LAZ manage zakat with the same goal, namely to eradicate poverty and encourage the people's economy. The obstacles faced in the management of zakat are inseparable from the problem of the lack of available zakat funds, the lack of public knowledge and trust regarding the management of zakat by zakat institutions, and the lack of adequate human resources in managing zakat. The implication of this research is that various zakat management programs need to be developed in a better, more productive and modern direction. So as to increase efficiency and effectiveness in the management of zakat at zakat institutions in general.
Does Islamic value satisfaction mediate the impact of destination image, service quality, and tourist experience on revisit intention? Asmira, Sri; Abdullah, Muhammad Wahyuddin; Haddade, Abdul Wahid
Journal of Enterprise and Development (JED) Vol. 6 No. 2 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i2.10842

Abstract

Purpose — The purpose of this study is to provide a description and analysis of the direct and indirect impacts of destination image, service quality, and tourist experience on revisit intention mediated by Islamic value satisfaction.Method — This research utilizes associative quantitative methods and purposive sampling techniques. The study population consists of all tourists who visited the Tongke-Tongke Mangrove Forest tourist destination. A total of 114 Muslim tourists that meet the criteria were included in the analysis. The collected data was then analyzed using Structural Equation Modeling (SEM).Result — The study found that destination image does not significantly impact Islamic value satisfaction, while service quality and tourist experience do. Destination image, service quality, tourist experience, and Islamic value satisfaction all significantly influence revisit intention. Notably, destination image does not affect revisit intention when mediated by Islamic value satisfaction, but service quality and tourist experience do.Novelty — This study focuses on sharia-based tourism research that incorporates Islamic values. Previous research has yielded inconsistent results regarding the connection between destination image, service quality, and tourist experience in relation to revisit intention. To address this, a new concept called Islamic value satisfaction is introduced, which is expected to mediate the relationship between these variables and enhance their significance.
Does Islamic value satisfaction mediate the impact of destination image, service quality, and tourist experience on revisit intention? Asmira, Sri; Abdullah, Muhammad Wahyuddin; Haddade, Abdul Wahid
Journal of Enterprise and Development (JED) Vol. 6 No. 2 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i2.10842

Abstract

Purpose — The purpose of this study is to provide a description and analysis of the direct and indirect impacts of destination image, service quality, and tourist experience on revisit intention mediated by Islamic value satisfaction.Method — This research utilizes associative quantitative methods and purposive sampling techniques. The study population consists of all tourists who visited the Tongke-Tongke Mangrove Forest tourist destination. A total of 114 Muslim tourists that meet the criteria were included in the analysis. The collected data was then analyzed using Structural Equation Modeling (SEM).Result — The study found that destination image does not significantly impact Islamic value satisfaction, while service quality and tourist experience do. Destination image, service quality, tourist experience, and Islamic value satisfaction all significantly influence revisit intention. Notably, destination image does not affect revisit intention when mediated by Islamic value satisfaction, but service quality and tourist experience do.Novelty — This study focuses on sharia-based tourism research that incorporates Islamic values. Previous research has yielded inconsistent results regarding the connection between destination image, service quality, and tourist experience in relation to revisit intention. To address this, a new concept called Islamic value satisfaction is introduced, which is expected to mediate the relationship between these variables and enhance their significance.
Co-Authors Abdullah, Muhammad Wahyuddin Basri, Muh. Arfah Haddade, Abdul Wahid Lutfi, Mukhtar Muin, Rahmawati