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All Journal Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Aswaja and Islamic Economics
Fakhri, Muhammad Yusuf
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Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis Fakhri, Muhammad Yusuf; Bahri, Efri Syamsul; Wulan, Mulyaning
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.456

Abstract

The purpose of this study is to measure the financial performance of the National Amil Zakat Institution (LAZNAS) in the effectiveness of distribution and the efficiency of fund management. This research method uses quantitative with a descriptive approach. This study uses secondary data derived from LAZNAS website sources. The technique of collecting data by purposive sampling, namely; LAZNAS, which can publish financial statement data on the website from 2017-2021. Analysis technique or financial performance on effectiveness using the Allocation to Collection Ratio (ACR) approach. Then, the efficiency aspect uses the Data Envelopment Analysis (DEA) approach. The results of measuring financial performance in the part of effectiveness show that 6 LAZNAS in the Highly Effective category are; Dompet Dhuafa, Griya Yatim Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim, and Rumah Zakat. Then, Al Azhar and LAZISMU showed the Effective category in the 2017-2021 period. On efficiency measurements, LAZISNU already offers efficiency. Other LAZNAS are still experiencing inefficiencies in the 2017-2021 period.
ENHANCING GOVERNANCE THROUGH SHARIA AUDITS: A CASE STUDY OF SARI ASIH SHARIA-CERTIFIED HOSPITAL IN INDONESIA: MENINGKATKAN TATA KELOLA MELALUI AUDIT SYARIAH: STUDI KASUS RUMAH SAKIT BERSERTIFIKASI SYARIAH SARI ASIH DI INDONESIA Fakhri, Muhammad Yusuf; Barokah Wibisono; Ahmad Suhaimi; Ahmad Khoirudin
JASIE Vol. 4 No. 02 (2025): DESEMBER
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jse.v4i02.14907

Abstract

The high Muslim population today has resulted in the need for Sharia health services increasing in line with the concept of halal lifestyle and the development of the halal industry in Indonesia. The urgency of sharia-certified health services that have been inaugurated by the Indonesian Council of Islamic Health Efforts (MUKISI) causes health institutions to undergo a Sharia audit process in their governance to ensure the implementation of Sharia values that prioritize health, hygiene, comfort and Sharia compliance. This study aims to determine the role of Sharia audit in the governance of Sari Asih Hospital. The research method used is a literature study sourced from literature review such as books, journals, websites, the Qur'an, fatwas, and legislation. The results showed that the Sharia audit on the governance of Sari Asih Hospital uses KNKG principles consisting of Transparency, Accountability, Responsibility, Independence, and Fairness or equality. Sharia audit at Sari Asih Hospital is considered not optimal because there are still some irregularities that occur in its governance.
Co-Authors ahmad khoirudin AHMAD SUHAIMI Bahri, Efri Syamsul Barokah Wibisono Wulan, Mulyaning