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All Journal Negotium: Jurnal Ilmu Administrasi Bisnis JAKBS
Bahrina Almas
Universitas Jember
Economics, Econometrics & Finance Social Sciences

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Implikasi Modal Sosial Dalam Sistem Pembiayaan Multiguna Tanpa Agunan Di Baitul Mal Wat Tamwil Bahrina Almas
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i3.415

Abstract

This study aims to determine the implications of social capital in the multipurpose financing system without collateral at Baitul Maal wat Tamwil. The research method used is qualitative with a phenomenological descriptive approach. The results show that the existence of social capital, namely trust, shared values, norms and networks supports the implementation of multipurpose financing without collateral. The existence of interactions and good relationships between prospective customers and Baitul Maal wat Tamwil customers who become mediators creates a sense of trust for Baitul Maal wat Tamwil to provide financing. Likewise for customers who directly apply to Baitul Maal wat Tamwil, because they have previously been members of Baitul Maal wat Tamwil. Interaction and good relations create a sense of trust with each other bound by shared values and norms that have been agreed. This makes it easier for Baitul Maal wat Tamwil to provide financing. The multipurpose financing system without collateral that is supported by social capital between the Baitul Maal wat Tamwil and prospective financing customers embodies the ta'awun principle as the basis for Baitul Maal wat Tamwil's foothold in the mission of making it easier for lower-line communities to gain access to business capital.
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN ZAKAT PADA LAZNAS YATIM MANDIRI JEMBER Mahyuddina Almas; Bahrina Almas
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 6 No 2 (2023): Juli-Desember
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/njiab.v6i2.14014

Abstract

ABSTRACTGood Corporate Governance at the Zakat Management Institution (LPZ) aims to measure and assess the performance management of an institution in terms of managing Zakat, Infaq, and Shadaqah (ZIS) funds in a professional manner in increasing the trust of stakeholders (muzakki). Yatim Mandiri Jember as one of the National Amil Zakat Institutions needs to apply the principles of good corporate governance in zakat fund management activities. The purpose of this study was to find out about the application of the principles of good corporate governance in the collection and distribution of zakat funds at the Yatim Mandiri National Amil Zakat Institute Jember. This study uses a qualitative approach with the type of field research (field research). The results of the study indicate that LAZNAS Yatim Mandiri Jember has implemented the principles of good corporate governance in the activities of collecting and distributing zakat funds. LAZNAS Yatim Mandiri Jember routinely provides open financial reports to muzakki, division of organizational structure and assignment of tasks according to the field of expertise, zakat management is in accordance with applicable laws and regulations and the institution is responsible for muzakki and mustahik needs.Keywords: Good Corporate Governance, Management, ZakatABSTRAKGood Corporate Governance pada Lembaga Pengelola Zakat (LPZ) bertujuan untuk mengukur dan menilai tata kelola kinerja pada suatu lembaga dalam hal pengelolaan dana Zakat, Infak, dan Shadaqah (ZIS), secarabahofesional dalam meningkatkan kepercayaan dari para stakeholder (muzakki), sehingga manfaat yang diberikan kepada para mustahik (penerima zakat) akan semakin besar dan maksimal. Yatim Mandiri Jember sebagai salah satu Lembaga Amil Zakat Nasional perlu menerapkan prinsip good corporate governance dalam kegiatan pengelolaan dana zakat. Tujuan penelitian ini adalah mengetahui tentang penerapan prinsip good corporate governance dalam penghimpunan dan pendistribusian dana zakat di Lembaga Amil Zakat Nasional Yatim Mandiri Jember. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian lapang (field research). Hasil penelitian menunjukkagn bahwa LAZNAS Yatim Mandiri Jember telah menerapkan prinsip good corporate governance dalam kegiatan penghimpunan dan pendistribusian dana zakat. LAZNAS Yatim Mandiri Jember secara rutin memberikan laporan keuangan secara terbuka kepada para muzakki, pembagian struktur organisasi dan pemberian tugas sesuai dengan bidang keahian, pengelolaan zakat telah sesuai dengan peraturan perundang-undangan yang berlaku dan lembaga bertanggungjawab terhadap para muzakki dan kebutuhan mustahik.Kata Kunci: Good Corporate Governance, Pengelolaan, Zakat  
Co-Authors Mahyuddina Almas