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All Journal Management of Zakat and Waqf Journal (MAZAWA)) Jurnal Ilmiah Ekonomi dan Manajemen
Sulistiana, Heny
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS MANAJEMEN PIUTANG PENJUALAN KAMAR HOTEL DEKA Sulistiana, Heny; Suhartini, Dwi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2279

Abstract

Receivables are an important component that can affect cash flow, so proper receivables management is needed to increase sales volume and prevent the risk of default. Form credit facility Letter is a policy implemented by hotels before providing credit facilities to debtors. This research uses a qualitative approach with a descriptive type, data is collected to provide an overview of conditions and issues related to problems that require detailed information. Receivables management to increase room sales is collaborating with wholesalers and corporates, although this is not optimal, but is an effort to introduce and reach a larger market share which can increase the company's receivables through credit sales.
The Influence of Accountability and Transparency of Zakat Collecting Entities on Zakat Fund Receipt Sulistiana, Heny; Yuhertiana, Indrawati
Management of Zakat and Waqf Journal (MAZAWA) Vol. 7 No. 2 (2025): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2025.7.2.199-217

Abstract

Zakat strategically contributes to wealth distribution to reduce poverty and social inequality. Although the trend of zakat collection in Indonesia continues to increase, the accountability and transparency of financial reports of zakat institutions remain a challenge in building the trust of zakat payers. This study uses a quantitative approach, using BAZNAS and LAZ, licensed by the Ministry of Religious Affairs, for 2021–2023 as the subjects. Secondary data in the form of financial and annual reports were analyzed using IBM SPSS. The results show that accountability, financial transparency, and program transparency have a positive effect on zakat fund receipts, while management transparency has only a positive but insignificant effect. These findings emphasize the importance of implementing PSAK 409 standards and developing a systematic and adaptive transparency strategy for the development of information technology to strengthen governance and increase zakat collection.
Co-Authors Dwi Suhartini Indrawati Yuhertiana