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All Journal At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam ITQAN: Journal of Islamic Economics, Management, and Finance
Rosalina, Hamdah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Optimizing Disbursement of Zakat Funds for Asnaf Entrepreneurs Rosalina, Hamdah; Bahri, Efri Syamsul
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 1 No. 1 (2022): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.959 KB) | DOI: 10.57053/itqan.v1i1.1

Abstract

Zakat is a pillar of Islam that must be fulfilled by Muslims who have met the requirements of nisab. Zakat collected, then channeled to mustahiq. One of the effective zakat distribution programs for poverty alleviation is the asnaf entrepreneur's program. This study aims to describe the sharia provisions and regulations about Asnaf Entrepreneurs in the context of Indonesia. This study also identifies the zakat management entity that runs the asnaf entrepreneurs program in Indonesia. This study is a study of literature obtained from various references. The analysis was performed with a descriptive approach and content analysis. The results of the study found that the sharia provisions of Asnaf Entrepreneurs are permissible. It has been exemplified by Rasulullah SAW. While the regulatory provisions on asnaf entrepreneurs are in Law No. 23 of 2011, and Regulation of the Minister of Religion No. 52 of 2014. This study also found some examples of zakat management entities that have optimized zakat funds for Asnaf Entrepreneurs including Zakat Pulau Penang (ZPP), Badan Amil Zakat Nasional (known as Baznas), BAZNAS Riau Province, Perbadanan Baitulmal Negeri Sembilan, Lembaga Zakat State of Kedah Darul Aman, Baitul Maal Hidayatullah (BMH), and DT Peduli. This study recommends the need for institutions that specifically supervise the Asnaf Entrepreneurs program globally. It is to optimize the contribution of zakat in poverty alleviation mustahiq. However, the asnaf Entrepreneurs program has contributed to poverty alleviation in Indonesia and Muslim countries
Sharia Supervisory Board Practices in Conducting Operational Supervision in Sharia Microfinance Institutions Rosalina, Hamdah; Zakiyah, Fajriya; Rahayu, Adilia; Zam-zamiyah, Frida Tis'a; Ismail, Ade Muhammad; Izharuddin, Rijal
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 1 No. 1 (2022): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.842 KB) | DOI: 10.57053/itqan.v1i1.6

Abstract

This research aims to explain the practice of the Sharia Supervisory Board in conducting operational supervision at Baitul Maal wat Tamwil (BMT). This research uses a qualitative approach based on primary data obtained from semi-structured interviews with speakers as a Sharia Supervisory Board in one of Baitul Maal wat Tamwil in Indonesia that already has a certificate as a sharia supervisory board from MUI and has a long track record in conducting Sharia supervision. The analysis is compiled based on transcripts of interviews with the key informants equipped with literature studies as well as related regulations. The results of this study prove that in practice, the Sharia Supervisory Board supervises operations as well as provides understanding through consultation with BMT customers and employees. The result of such supervision is sharia compliance opinions reported to the relevant parties periodically, namely two times a year, and the supervisory mechanism refers to guidelines issued by the DSN-MUI and the Ministry of Cooperatives and SMEs. The competence that must be mastered by the Sharia Supervisory Board is related to its knowledge in the field of contemporary fiqh muamalah as well as transactions contained in the Islamic financial industry. The obstacles faced by the Sharia Supervisory Board in carrying out its duties are the lack of understanding of BMT customers and employees on sharia principles and the absence of specific regulations governing product codification in BMT.
Factors Determine The Survival Of Mustahiq Micro-Entrepreneurs In The National Zakat Board (Baznas) Of West Java Province Rosalina, Hamdah; Bahri, Efri Syamsul; Kamal, Mustafa
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.7047

Abstract

This study aims to examine the factors determining mustahiq micro-entrepreneurs’ viability. The method used in this research is quantitative with a descriptive approach. The data was obtained by distributing questionnaires to 90 mustahiq micro-entrepreneurs at the National Amil Zakat Agency (BAZNAS) in West Java Province. Sampling using purposive sampling. Furthermore, data analysis uses descriptive statistics and multiple linear regression analysis. The analytical tool used is IBM SPSS version 23. The results of this study indicate that productive zakat, competence, and intention significantly affect the business continuity of mustahiq. The R-Square value in this study is 0.678, which indicates the influence of productive zakat variables, competencies, and intentions of 67.8%, while 32.2% is influenced by other variables outside the variables studied. These findings provide recommendations to zakat management entities and policymakers so that the resources provided to mustahiq are given more optimally in order to be able to contribute to business continuity and the success of mustahiq micro-entrepreneurs. 
Co-Authors Bahri, Efri Syamsul Ismail, Ade Muhammad Izharuddin, Rijal Mustafa Kamal Rahayu, Adilia Zakiyah, Fajriya Zam-zamiyah, Frida Tis'a