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All Journal At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam jle
Rahman, Nopijal Rizki
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Economics, Econometrics & Finance

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Pengaruh Zakat dan DOK Terhadap Kemiskinan dengan Pertumbuhan Ekomomi Sebagai Variabel Moderasi Rahman, Nopijal Rizki; Darma, Surya; Amri, Khairul
Journal of Law and Economics Vol. 3 No. 1 (2024): MAY 2024
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v3i1.201

Abstract

This study aims to analyze the influence of Zakat and DOKA on poverty levels using Economic Growth as a moderating variable. Operationalizing panel data from two administrative regions (districts and cities) in Aceh during the 2019-2021 period, the analysis models used are multiple regression and moderated regression analysis. The research results show that Zakat and DOKA in that year had no effect in reducing poverty in Aceh. However, increasing GRDP moderates the influence of Zakat and DOKA on poverty, making these two instruments more effective in reducing poverty levels and increasing economic prosperity.
Pengaruh Zakat Terhadap Penurunan Kemiskinan di Kawasan Barat Selatan Aceh Darma, Surya; Rahman, Nopijal Rizki; Amri, Khairul
Journal of Law and Economics Vol. 3 No. 1 (2024): MAY 2024
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v3i1.202

Abstract

Our research study aims to examine and analyze the impact of zakat distribution by Baitul Mal on reducing poverty levels in the West-South region of Aceh. Utilizing panel data from 8 regencies and cities over the period 2013-2021, the analytical model employed is panel regression with a fixed effect approach. Our study reveals that zakat distribution significantly reduces poverty levels. The larger the amount of zakat distributed, the lower the poverty level. These findings imply that regional government efforts to reduce poverty, particularly in the West-South region of Aceh, can be implemented through policy interventions related to zakat distribution. Regional governments, through Baitul Mal, must ensure that zakat recipients are indeed from the poor group.
Pengaruh Zakat dan DOK Terhadap Kemiskinan dengan Pertumbuhan Ekomomi Sebagai Variabel Moderasi Rahman, Nopijal Rizki; Darma, Surya; Amri, Khairul
Journal of Law and Economics Vol. 3 No. 1 (2024): MAY 2024
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v3i1.201

Abstract

This study aims to analyze the influence of Zakat and DOKA on poverty levels using Economic Growth as a moderating variable. Operationalizing panel data from two administrative regions (districts and cities) in Aceh during the 2019-2021 period, the analysis models used are multiple regression and moderated regression analysis. The research results show that Zakat and DOKA in that year had no effect in reducing poverty in Aceh. However, increasing GRDP moderates the influence of Zakat and DOKA on poverty, making these two instruments more effective in reducing poverty levels and increasing economic prosperity.
Pengaruh Zakat Terhadap Penurunan Kemiskinan di Kawasan Barat Selatan Aceh Darma, Surya; Rahman, Nopijal Rizki; Amri, Khairul
Journal of Law and Economics Vol. 3 No. 1 (2024): MAY 2024
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v3i1.202

Abstract

Our research study aims to examine and analyze the impact of zakat distribution by Baitul Mal on reducing poverty levels in the West-South region of Aceh. Utilizing panel data from 8 regencies and cities over the period 2013-2021, the analytical model employed is panel regression with a fixed effect approach. Our study reveals that zakat distribution significantly reduces poverty levels. The larger the amount of zakat distributed, the lower the poverty level. These findings imply that regional government efforts to reduce poverty, particularly in the West-South region of Aceh, can be implemented through policy interventions related to zakat distribution. Regional governments, through Baitul Mal, must ensure that zakat recipients are indeed from the poor group.
Implementation of Musyarakah Mutanaqisah Agreement in Syariah Banking (Case Study of BTN Syariah Banda Aceh) Rahman, Nopijal Rizki; Sitepu, Novi Indriyani; Syukri, Sarah Syukri
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 2 (2022): DESEMBER 2022
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

MMQ is a derivative product of the Musyarakah contract and is a form of cooperation agreement between two or more parties. The DSN-MUI Implementation Guidelines No.01/DSN-MUI/X/2013 was published after the DSN-MUI Fatwa No. 73/DSN-MUI/XI/2008 is understood in various ways by various parties, causing uniformity in the implementation of Islamic financial products. This study aims to determine the implementation of the MMQ contract at BTN Syariah to analyze the suitability of the implementation of the MMQ contract with the DSN-MUI Fatwa No. 01/DSN-MUI/X/2013 and the appropriate accounting records for the MMQ contract are based on PSAK 106. This study uses a qualitative descriptive method. The results showed that the implementation of the MMQ contract at BTN Syariah was not fully in accordance with the DSN-MUI Implementation Guidelines No. 01/DSN-MUI/X/2013, the difference is that the bank does not agree to lease assets/goods to other parties and the indent provisions have not been applied, while the accounting records for the MMQ contract are in accordance with PSAK 106.
Co-Authors Khairul Amri Sitepu, Novi Indriyani Surya Darma Syukri, Sarah Syukri