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All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Gunung Djati Conference Series Jurnal Bagian Hukum Pidana Fakultas Hukum Universitas Mataram Ekonomi Keuangan Syariah dan Akuntansi Pajak Journal of Islamic Contemporary Accounting and Business Jurnal Riset Multidisiplin Edukasi Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Gina Sakinah
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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ANALISIS PENERAPAN AKAD WADIAH YAD DHAMMANAH PADA PRODUK TABUNGAN HAJI BERDASARKAN PSAK 101 DI BANK SYARIAH INDONESIA KCP KUNINGAN A.YANI Viola Aulia Hidayat Saputri; Gina Sakinah
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 10 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Oktober 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i10.1054

Abstract

This study aims to analyze the implementation of the Wadiah Yad Dhamanah contract on the Hajj Savings product at Bank Syariah Indonesia (BSI) KCP Kuningan A. Yani, based on PSAK 101 on the Presentation of Islamic Financial Statements. This research employs a descriptive approach using observation and interviews conducted during fieldwork. In practice, the author was directly involved in assisting prospective hajj pilgrims, particularly in the process of opening hajj savings accounts, completing registration forms, and handling the initial deposit for the Hajj Administration Cost (Biaya Penyelenggaraan Ibadah Haji or BPIH). The findings show that the implementation of the Wadiah Yad Dhamanah contract in BSI’s Hajj Savings product is in accordance with sharia principles and PSAK 101 recognition standards, where customers’ funds are recorded as deposits (liabilities) and not subject to profit-sharing. However, the bank may provide a voluntary bonus (hibah) as a token of appreciation for customer trust.
PENERAPAN SISTEM MANAJEMEN INFORMASI BAZNAS (SIMBA) PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN MAJALENGKA Yasmin Sherlly Aulia; Gina Sakinah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 4 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Oktober 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i4.23

Abstract

This study aims to analyze the effectiveness of implementing the BAZNAS Management Information System Application (SIMBA) in reporting the management of zakat, infaq, and sadaqah (ZIS) funds at BAZNAS Majalengka Regency. SIMBA is an official application developed by the National Amil Zakat Agency (BAZNAS) to support transparency, accountability, and standardization in ZIS fund management across Indonesia. This research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation involving BAZNAS Majalengka officials. The findings indicate that the implementation of SIMBA at BAZNAS Majalengka has been effective in improving the quality of ZIS financial reporting. The application facilitates the preparation of reports in accordance with zakat accounting standards, enhances transparency to the public, and accelerates the reporting process to the BAZNAS central office. However, in daily practice, technical challenges are encountered, particularly in the daily closing process, which becomes more complex due to the large number of codes and items that must be entered. With improvements in human resource capacity and technological infrastructure support, SIMBA has the potential to serve as a crucial instrument in strengthening ZIS governance to be more professional and aligned with public accountability principles.
Co-Authors Adi Muhamad Syalimul Gaos Adinda Intan Khoerani Aisyah Mega Benazira Ajeng Saeful Putri Alya Afriliani Andri Suwendi Aprillia Dharmawati Awang Dody Kardeli Ayi Abdul Latif Azizah Hanim Tsuraya Delia Futri Apriliani Dina Nurfuadah Dinia Yuanita Sari Dwi Aditya Farhan Rabani Ghefira Rahima Habib Yasin Al Quds Hafizh Febryansyah Sonjaya Hilmawan, Wildan Husna Nur Jamil Ilham Aprizal Inda Maula Zulfa Indri Puspita Dewi Iwan Setiawan Izzul Haq Firman Maulana Jauza Eka Rafita Kiara Syahida Moch Alfiana Chandra Jani Moch Yaser Arafat Muhamad Rival Wijaya Putra Muhamad Zaenudin Sidiq Muhammad Al Ghifari Muhammad Azzam Izudin Muhammad Hilmi Humaid Hibatullah Muhammad Luthfi Nizar Muhammad Nuuru Fadillah Munifah Zahwa Mutia Sekar Mayang Nabila Nandayanti Naila Farida Najla Khayira Nanda Ivan Natsir, Nanda Ivan Nanda Kuswandari Nasywa Putri Maulani Nazril Laziva Nina Dzulfiani Ni’matul Aliyah Nurul Azmi Muhamad Tauhid NURUL HIKMAH Pingkan Salsa Ponirah, Ade Ratu Farah Diba Najwa Riantika Mutiara Rifka Atiya Nafisah Rizqy Hizbullah Ziyaulhaq Rosita Pamekarsari Sandra Siti Nurjanah Sani Dwina Siti Alya Ismayanti Siti Hawa Febriani Sulthon Ahmad Sulthon Ahmad Nawawi Syifa Rahmatul Awaliyah Syiva Nur Afifah Talitha Nabilah Tantri Saraswati Taufan Tina Puri Andini Tria Najiatul Rohmah Vania Alya Zanatha Viena Amalia Sagita Viola Aulia Hidayat Saputri Wulan Siti Nurjanah Yasmin Sherlly Aulia Yazid Fajar Ramadhan Yunika Amelia Zahra Yasmin