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All Journal Ihtifaz: Journal of Islamic Economics, Finance, and Banking Mukaddimah: Jurnal Studi Islam Solo International Collaboration and Publication of Social Sciences and Humanities IEFBR: Islamic Economics, Finance, and Banking Review
Dwi Santosa Pambudi
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Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EEFISIENSI DAN EFEKTIVITAS PENGELOLAAN ZAKAT DI BAZNAS KOTA YOGYAKARTA : : Pendekatan DEA dan Allocation to collection Ratio Rachma Fadila; Wahyudi, Rofiul; Pribawa E Pantas; Dwi Santosa Pambudi
Mukaddimah: Jurnal Studi Islam Vol. 8 No. 2 (2023)
Publisher : Kopertais Wilayah III Yogyakarta

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Abstract

Islam is the majority religion in Yogyakarta, with more than 92% of the population following this religion. The potential for zakat in Yogyakarta is enormous. However, the population cannot escape the problem of poverty. This is an opportunity to optimize the role of zakat, infaq, and alms in overcoming poverty in society. To overcome this, Yogyakarta City BAZNAS distributes zakat, infaq, and alms funds to the community. In carrying out its duties, an evaluation is needed to determine the efficiency and effectiveness of the performance of zakat institutions in managing zakat, infaq, and alms funds. This research aims to analyze the efficiency and effectiveness of Yogyakarta City BAZNAS in managing zakat funds in the 2017-2021 period. This research is quantitative. The data type used is secondary data in the form of BAZNAS Yogyakarta City financial report data for 2017-2021. In this research, efficiency measurement uses the Data Envelopment Analysis (DEA) method with a production approach; the Variable Return to Scale (VRS) assumption is output-oriented and measures the level of effectiveness of amyl using the Allocation to Collection Ratio (ACR) method. The input variables used to measure efficiency are current assets, non-current assets, and operational costs. Meanwhile, the output variables used are the collection and distribution of zakat, infaq, and alms funds. To measure the level of effectiveness, the outcome variable used is the target and realization of the distribution of zakat, infaq, and alms funds. This research shows that BAZNAS Yogyakarta City experienced inefficient performance in 2017 and 2018. Inefficiency was 92.9% in 2017 and 98.8% in 2018. Meanwhile, 2019, 2020, and 2021 experienced perfect efficiency according to the measurement results by 100%. To measure the level of effectiveness, in 2018, 2020, and 2021, scores were 88%, 76%, and 81% in the Effective category. In 2017 and 2019, they received the same Highly Effective category with 99% and 90% scores.   Keywords: ACR; BAZNAS; DEA; Efficiency; Effectiveness.
Does Productive Zakat Affect the Growth of Mustahiq Micro Business? Case Study Lazismu DIY Dwi Santosa Pambudi; Rofiul Wahyudi; Alung Prasetya; Ketina Widiana; Rasyid Bimo Radithyo; Dhea Arsy Ramadhini; Inda Dwi Kartika
Ihtifaz: Journal of Islamic Economics, Finance, and Banking Vol. 7 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijiefb.v7i2.12002

Abstract

Introduction: State the problem statements of the article briefly and concisely. One of the pillars of Islam that has an economic dimension is zakat, where the funds collected can be utilized with the aim of increasing the growth of the mustahiq business. In contemporary treasures, it is called the utilization of productive zakat. Purpose: The purpose of this study is to explore the relationship between the utilization of productive zakat in increasing the growth of Mustahiq Business in the Muhammadiyah Amil Zakat Institute (LAZISMU) Yogyakarta. Methodology: This study uses a quantitative method with a descriptive approach and data analysis using linear regression. Data was collected from mustahiq who received productive zakat from LAZISMU Yogyakarta. Findings: The finding is that the utilization of productive zakat has a significant and positive impact on the growth of mustahiq businesses, both partially and simultaneously. Paper Type: Research Article or General Review Keywords: Growth; Lazismu; Micro Business; Productive Zakat
Cultivating Morality Through Daily Al-Ma’thurat Recitation: Evidence from an Indonesian Islamic Boarding School Asma Dzatin Nathaqain; Meti Fatimah; Dwi Santosa Pambudi
Solo International Collaboration and Publication of Social Sciences and Humanities Vol. 3 No. 03 (2025): Main Thema: Integration of Universal Values in the Dynamics of Social Sciences
Publisher : Walidem Institute and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61455/sicopus.v3i03.389

Abstract

Objective: This study aims to examine the effect of the implementation of routine dhikr Al-Ma'surat in the morning and evening on the morals of students in grade 7 H at the Tahfidzul Qur'an Abi-Ummi Boyolali Islamic Boarding School. Theoretical framework: This research is on the importance of dhikr in the spiritual development and character formation of students, assuming that consistent worship practices can make a positive contribution to moral development. Literature review: this research includes studies related to dhikr, strengthening the character of students, and the role of the pesantren environment in shaping personality and morals. Methods: This study uses a quantitative method with a causal approach, where data is collected through a questionnaire that measures the implementation of Al-Ma'surat dhikr and documentation of students' moral values from the report card. Results: The results of the study showed that most of the students had a good category in the implementation of dhikr and their morals, but the results of the Product-Moment correlation test showed a very low and insignificant relationship (r = 0.017) between the implementation of dhikr Al-Ma'surat and the morals of the students. Implications: This research highlights the need for a more integrated dhikr development strategy and the strengthening of the pesantren environment that is more conducive to shaping the morals of students as a whole. Novelty: this research lies in the finding that although the dhikr of Al-Ma'surat is considered important, in practice it has not had a significant influence on the morals of the students, thus opening up opportunities to explore other factors that are more dominant in character formation.
Faktor-Faktor Yang Mempengaruhi Adaptasi Masyarakat Dalam Menggunakan Mobile Banking Bank Syariah Indonesia Di Yogyakarta Dewi Sefita Reno Asih; Dwi Santosa Pambudi
Islamic Economics, Finance, and Banking Review Vol. 3 No. 1 (2023): June
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v3i1.10083

Abstract

Pengkajian ini bertujuan untuk menemukan faktor yang memiliki pengaruh serta kendala yang dihadapi masyarakat terhadap adaptasi masyarakat dalam menggunakan Mobile Banking Bank Syariah Indonesia di Yogyakarta, dengan pemakaian metode kuantitatif berupa jenis pengkajian data berbentuk angka, serta diperoleh dari perhitungan kuesioner.Hasil penelitian menunjukan bahwa Faktor Layanan mempengaruhi adaptasi masyarakat pada penggunaan mobile banking bank syariah Indonesia. Adapun, faktor informasi, faktor interaksi, serta faktor komunikatif juga memiliki pengaruh terhadap adaptasi masyarakat pada penggunaan mobile banking bank syariah Indonesia.
Co-Authors Alung Prasetya Asma Dzatin Nathaqain Dewi Sefita Reno Asih Dhea Arsy Ramadhini Inda Dwi Kartika Ketina Widiana Meti Fatimah Pribawa E Pantas Rachma Fadila Rasyid Bimo Radithyo Rofiul Wahyudi Wahyudi, Rofiul