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All Journal Jurnal Ilmiah Research and Development Student SILAH: Jurnal Ekonomi Syariah
Hilya Diniya
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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MANAJEMEN PENGELOLAAN DANA HAJI PADA BADAN PENGELOLA KEUANGAN HAJI (BPKH) Nur Rohmah Hidayati; Hilya Diniya; Mufrodah; Ria Anisatus Sholihah; Muhammad Taufiq Abadi
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 2 No. 1 (2024): Februari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v2i1.566

Abstract

As Muslims, we are encouraged to carry out the Hajj pilgrimage in accordance with the fifth pillar of Islam. In Indonesia, the number of registrants for the Hajj pilgrimage continues to increase from year to year. Therefore, the Hajj Financial Management Agency (BPKH) was formed as an institution authorized to manage Hajj finances. The aim of this research is to explain the meaning, history, objectives and business activities of the Hajj Financial Management Agency, as well as the profile of the relevant institutions. This research method uses library research, namely by searching and collecting data from various sources. The results of this research are that the Hajj Financial Management Agency (BPKH) is an institution tasked with managing Hajj finances based on Law Article 20 Number 34 of 2014. The birth of BPKH was caused by irregularities in the Ministry of Religion, namely the management of Hajj finances which combined Hajj fund management and implementation. , then on July 26 2017 BPKH was officially established on the legal basis of Law Number 34 of 2014. The role of BPKH is to manage the Hajj economy which includes approval, guidance, expenditure and responsibility for the Hajj economy. BPKH has the right to obtain operational funds for the implementation of the Hajj Financial management program which is sourced from the value of the Hajj Financial benefits.
Manajemen Zakat dalam Konstruksi Akuntansi Modern Puteri Amanda Ardita; Hilya Diniya; Nia Amellia; Niharotul Fauzia
SIL'AH: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2025): SIL'AH: Jurnal Ekonomi Syariah
Publisher : Sekolah Tinggi Agama Islam (STAI) Ki Ageng Pekalongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64994/silah.v2i1.22

Abstract

Zakat has tremendous potential to strengthen the existence of Islam and bring about social change through public finance. However, to optimise the benefits of zakat, good management based on Islamic sharia principles is required. This study aims to explore the principles of zakat in the context of modern accounting from a theoretical and practical perspective. The research method employs a qualitative approach using secondary data in the form of literature reviews. This study advocates for effective and efficient zakat management through the application of Islamic sharia principles in zakat accounting. The results of this study indicate that zakat integrity is an important aspect of zakat management that needs to be considered in modern accounting systems. This includes zakat management, zakat distribution, and zakat fund management. This study contributes to the importance of proper harmonisation between zakat principles and accounting standards. This is so that more comprehensive information can be provided to relevant parties in zakat management
Co-Authors Mufrodah Muhammad Taufiq Abadi Nia Amellia Niharotul Fauzia Nur Rohmah Hidayati Puteri Amanda Ardita Ria Anisatus Sholihah