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All Journal Indonesian Journal of Applied Accounting and Finance Jurnal Hukum Islam
Mairijani
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGUKURAN PROGRAM PENDAYAGUNAAN DANA ZAKAT PRODUKTIF MELALUI INDEKS PENDAYAGUNAAN ZAKAT (IPZ) PADA BAZNAS KOTA BANJARMASIN Mairijani; Nita
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1488

Abstract

This study aims to measure the success of the productive zakat utilization program at BAZNAS Banjarmasin using the Zakat Utilization Index (IPZ). This type of research is a descriptive method with a quantitative approach. The sampling technique used is purposive sampling. The sample in this study was a group of 22 people who came from the ZCD BAZNAS program group in Banjarmasin City. This research was conducted using a survey method through questionnaires and interviews. The analytical tool used in this study is IPZ with a calculation called the Multi-Stage Weighted Index using qualitative and quantitative analysis methods. The final result is processed using the calculation formula that has been provided with the help of the Microsoft Excel application. The results showed that the success rate of the Banjarmasin BAZNAS ZCD Program was 0.50. This shows that the utilization of productive zakat is in the poor category. Only one indicator is categorized as good enough, namely the social indicator with a value of 0.75. While the other 4 indicators are in the poor category, namely cultural indicators with a value of 0.38, economic indicators with a value of 0.36, da'wah indicators with a value of 0.50, and environmental indicators with a value of 0.44. The ZCD program at BAZNAS Banjarmasin is in the strengthening phase
Pengukuran Kesiapan Digitalisasi dalam Penghimpunan, Pendistribusian, Pendayagunaan, dan Pelaporan ZIS pada BAZNAS Provinsi Kalimantan Selatan Mairijani; Sadewa, Manik Mutiara; Pratiwi, Wulan
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.14384

Abstract

Abstract Entering the Industrial Revolution 4.0, digital technology is an essential part of business line development. This is evident by the decrease in the number of people using the internet; ultimately, social and business organizations must turn to digital media. This study aims to explain how ready digitalization is for the collection, distribution, and reporting of zakat, infaq, and sadaqah in BAZNAS of South Kalimantan Province. Descriptive research using a quantitative approach. Data collection techniques used questionnaires and interviews with amil, especially in the field of ZIS and DSKL collection, distribution, and reporting at BAZNAS of South Kalimantan Province. To calculate the OPZ Digital Readiness Index (IKDZ), the Multi-Stage Weighated Index method was used. The results showed that the collection action received a score of 0.326, the distribution and utilization action received a score of 0.245, and the reporting action received a score of 0.302. Overall, the digitalization readiness level for ZIS and DSKL management reached 0.872, which is at the original digital level and falls into the excellent category.
Pengukuran Tingkat Kesehatan OPZ terhadap Aspek Keuangan dan Manajemen (Studi Kasus pada Lazismu Al Jihad Banjarmasin) Mairijani; Putri, Eka Yunisa
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.2569

Abstract

The purpose of this research is to assess the health of Lazismu Al Jihad in terms of financial and management aspects using the OPZ Health Index (IKOPZ) as the measurement tool. This descriptive research employs a quantitative approach, utilizing primary data from interviews and secondary data from Lazismu Al Jihad's 2022 financial reports. The analysis technique applied is the OPZ Health Index (IKOPZ), calculated through a multi-stage weighted index method. The research findings indicate that Lazismu Al Jihad achieved a rank of 2 in both financial and management aspects. This signifies that Lazismu Al Jihad demonstrates strong financial performance with high effectiveness and efficiency in managing ZIS funds, enabling growth. Additionally, Lazismu Al Jihad shows good governance quality, adequate risk management, and adherence to prevailing sharia principles. Overall, the study concludes that Lazismu Al Jihad's health level is categorized as good with a rank of 2, indicating effective organizational management.
ANALISIS SWOT PERKEMBANGAN BANK SYARIAH DI NEGARA MEGARA-NEGARA MUSLIM Mairijani
Jurnal Hukum Islam Vol 10 No 2 (2012)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v10i2.565

Abstract

The role of banks in the economic development of a nation is very vital, including Islamic banking. Therefore, this article is conducted to create an Islamic bank effectively and efficiently to compete in the global economy. This study uses SWOT analysis to provide an overview of the historical development of Islamic banks and present an analysis of the development of sharia-Islamic banks in Muslim countries.
Co-Authors Manik Mutiara Sadewa Nita Pratiwi, Wulan Putri, Eka Yunisa