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All Journal Jurnal Ilmiah Ekonomi dan Bisnis JHCLS Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah
Wahab , Abdul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice

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EFISIENSI PROSEDUR PENGELUARAN KAS KECIL DI PT BPR HASAMITRA MAKASSAR Syafrimansyah, Syafrimansyah; Firdaus , Ahmad; Wahab , Abdul
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21979

Abstract

The management of petty cash within a company is a crucial aspect to support the smooth operation of daily activities. PT BPR Hasamitra Branch Daya Makassar implements petty cash disbursement procedures aimed at ensuring that small cash expenditures are conducted accurately and efficiently. This study employs a qualitative descriptive approach. Data were collected through direct observation, interviews with relevant employees, and documentation from PT BPR Hasamitra Branch Daya Makassar. Data analysis was conducted to evaluate the alignment of the petty cash disbursement procedures with existing theory. The results show that the petty cash disbursement procedures at PT BPR Hasamitra Branch Daya Makassar comply with the established theory and operational standards. The implemented procedures include the categorization of expense types, authorization of expenditures by superiors, and detailed recording of transactions. The proper implementation of petty cash disbursement procedures helps reduce the risk of fund misuse and ensures that funds are used for appropriate purposes. Additionally, supporting documents such as cash out receipts and requests for petty cash replenishment facilitate the audit and internal verification process. The petty cash disbursement procedures at PT BPR Hasamitra Branch Daya Makassar have been shown to be effective in supporting company operations and reducing the risk of fund misuse. The results of this study provide significant contributions to the company in managing petty cash more efficiently and effectively. Moreover, these findings can be used as a reference for other companies looking to improve their petty cash management. In a broader context, this study highlights the importance of good procedural implementation in petty cash management to support transparency and accountability in company operations
PENGARUH LITERASI ZIS DAN KEPERCAYAAN TERHADAP KEPUTUSAN SALURAN ZIS MELALUI PEMBAYARAN DIGITAL PADA LAZISMU KOTA MAKASSAR Japar, Rahayu; Wahab , Abdul
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 5 No. 1 (2024): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53491/oikonomika.v5i1.1084

Abstract

Zakat, Infaq, and Sadaqah (ZIS) not only constitute an obligation for Muslims but also play a crucial role as an alternative source of state financing, capable of stimulating economic activities and enhancing individual purchasing power. The distribution of ZIS acts as a balancing instrument in the financial economic sector of society, referred to as al-maliyah al-ijtima'iyah, which supports communal welfare. This study aims to examine the influence of ZIS literacy and trust levels on the use of digital payment methods for the distribution of ZIS. A quantitative approach is employed, with respondents comprising mustahik from Lazismu Makassar, as well as muzakki and munfiq who utilize digital payments. Data is gathered through questionnaires and analyzed using tests for convergent validity, discriminant validity, composite reliability, and structural model evaluation. The findings indicate that ZIS literacy has a positive and significant effect on the decision of muzakki and munfiq to channel ZIS through digital payments, with an original sample value of 0.325 and a P-value of 0.000. Trust is also found to have a positive and significant impact on the use of digital payment for ZIS distribution, with an original sample value of 0.647 and a P-value of 0.000. Both trust and ZIS literacy play essential roles in enhancing the use of digital payments, facilitating the distribution process, and strengthening the effectiveness of ZIS collection. The study concludes that improving ZIS literacy and trust in zakat management institutions can encourage more muzakki and munfiq to adopt digital payment methods, thereby supporting efficient ZIS management and maximizing the positive impact on community welfare.
Zakat Maal Management and Regulation Practices: Evidence from Malaysia, Turki and Indonesia Mukhlishin, Mukhlishin; Wahab , Abdul; Setiaji, Bambang; Tazhdinov, Magomed
Journal of Human Rights, Culture and Legal System Vol. 4 No. 2 (2024): Journal of Human Rights, Culture and Legal System
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jhcls.v4i2.204

Abstract

This research investigates the management and regulatory practices of zakat maal (wealth tax) in Malaysia, Turkey, and Indonesia, aiming to provide a comparative analysis grounded in empirical data. Methodologically, the study employs a comparative qualitative analysis based on secondary data from academic literature, government reports, and institutional publications. The results show, first, Malaysia employs a centralized and technologically integrated approach, ensuring transparency and efficiency in zakat collection and distribution. In contrast, Turkey adopts a decentralized model driven by non-governmental organizations and community participation, fostering flexibility but posing challenges in standardization and oversight. Indonesia's hybrid model combines governmental oversight with private sector involvement, aiming to balance regulatory control with local adaptability, yet needs help in coordination and public trust. Second, the policy enhancements such as improved coordination mechanisms, strengthened regulatory frameworks, and enhanced public awareness to optimize Zakat's role in poverty alleviation and social welfare across Malaysia, Turkey, and Indonesia. This research contributes to the broader discourse on Islamic finance and social policy by providing nuanced insights into zakat management practices, offering valuable implications for policymakers, practitioners, and scholars interested in enhancing zakat efficacy globally.
Co-Authors Bambang Setiaji Firdaus , Ahmad Japar, Rahayu Mukhlishin, Mukhlishin Syafrimansyah, Syafrimansyah Tazhdinov, Magomed