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Balance Scorecard Analysis of Amil Zakat Institute (Case Study of LAZISMU South Sulawesi) Rizaldi, Muh; Suarni, Agusdiwana; Hasanuddin, Hasanuddin
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.81

Abstract

This study aims to find out about the performance of LAZISMU South Sulawesi. This study uses a qualitative approach that aims to find out the level of performance of an institution so that the data collected will be measured by certain criteria or standards and researchers want to know the level of achievement of an institution. The subjects of his research were employees and members of LAZISMU. The object of this study is the performance of the amil zakat infaq and alms institutions of LAZISMU South Sulawesi with a Balance scorecard approach. Data Collection Techniques include observation, interviews, and documentation. The results of this study on the performance of the institutions of alms, zakat, infaq, and alms Muhammadiyah South Sulawesi are quite good, it's just that for amils in charge of the distribution section is still minimal. Lembaga Amil Zakat Infaq dan Sedekah Muhammadiyah (LAZISMU) is measured by the Balance scorecard approach which contains five components of performance measurement, namely financial perspective performance, customer perspective performance, internal business perspective performance, learning and growth perspective performance.
Komodifikasi Hadis Hijrah dalam Akun Media Sosial Komunitas Kajian Musawarah Rizaldi, Muh
Al-Bayan: Journal of Hadith Studies Vol 2 No 1 (2023): Januari
Publisher : Sekolah Tinggi Agama Islam (STAI) Khozinatul Ulum Blora

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Abstract

Hadiths on hijrah when presented in the form of content on social media have shifted their function from a religious basis to a commercial one. The Musawarah (Muda Sakinah Mawaddah Warahmah) study community account becomes an icon that draws the meaning of the hadith about hijrah to support the implementation of religious events and marketing of merchandise products sold. This paper intends to examine the phenomenon of commodification of hadith about hijrah in the social media accounts of the Musawarah study community. There are at least two questions raised in this article. 1) How is the discourse of hijrah hadiths in the social media accounts of the Musawarah Study community. 2) How are the forms of commodification of hijrah hadiths in the social media accounts of the Musawarah Study community. In answering these questions, this research will use the theory of the intersection of religion and media by Irwan Abdullah and Roland Barthes' semiotic theory. This study concludes that, the construction and distinction in the transmission of the meaning of the hijrah hadith becomes the basic foundation for the commodification of the hijrah hadith. At least three forms of commodification of the hijrah hadith were found. First, the commodification of hijrah hadith with the commercialization of hijrah fest event tickets. Second, the commodification of the hadith of hijrah with the commercialization of open sharia business stand services in the hijrah fest event. Third, the commodification of the hadith of hijrah by launching a sharia business with the narrative content of the hadith about hijrah. These three forms occur as a result of the process of symbolizing religion on social media which causes religion to no longer be imprissant in the human body but appears in lifestyle and entertainment codes that turn religion into a consumption process.