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All Journal Aghniya: Jurnal Ekonomi Islam Moneter : Jurnal Keuangan dan Perbankan
Julianti Nasution, Yenni Samri
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Religion Computer Science & IT Economics, Econometrics & Finance

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Tanggungjawab Dan Keterbukaan Dalam Laporan Keuangan Pada Lembaga Pengelola Zakat: (Studi Perbandingan Antara Badan Amil Zakat Dan Lembaga Amil Zakat Di Kota Medan) D, Aswin Fahmi; Arief, 2Muhammad; Purnami, Suri; Nst, Armin Rahmansyah; Siregar, Saparuddin; Julianti Nasution, Yenni Samri
AGHNIYA : Jurnal Ekonomi Islam Vol 6, No 2 (2024): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v6i2.22520

Abstract

This study attempts to observe the implementation of transparency and accountability in OPZ by comparing two OPZs that have different management bases. Therefore, BAZNAS Medan City and Lazismu Medan City were chosen as the subjects of this study. This study aims to conduct a specific and measurable comparative study between BAZNAZ Medan City and Lazismu in Medan City with a focus on Accountability Indicators, Analyzing how well both institutions present financial reports, including reports on the use of funds, audits, and monitoring mechanisms. Then Transparency Indicators to Measure the level of openness of information to the public, such as accessibility of financial reports, use of social media, and community involvement in the management process, then Public Perception, Using a survey to measure the level of public trust in BAZ and LAZ, as well as the factors that influence their decisions in distributing zakat. This study is expected to provide clear and measurable insights into the practice of accountability and transparency of financial reporting in zakat management organizations in Medan City.
ANALYSIS OF FINANCING RESTRUCTURING DURING THE COVID-19 PANDEMIC IN THE SHARIA BUSINESS UNIT (UUS) of PT. SUMUT BANK Jaya, Abdi; Julianti Nasution, Yenni Samri; Dalimunthe, Ahmad Amin
Moneter: Jurnal Keuangan dan Perbankan Vol. 11 No. 2 (2023): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v11i2.313

Abstract

Covid-19 pandemic that has hit the world has resulted decline economics and influence sector banking in a manner general including banking sharia experience decline growth , consequently banking sharia must do way to be healthy still awake and able relieve burden customers affected . Efforts made by the Sharia Business Unit of PT Bank Sumut in framework help customers so they can finish one of the obligations do Restructurisation Financing refers to OJK Regulation No. 11/POJK.03/2020 concerning National Economic Stimulus as Policy Countercyclical Impact Spread of Coronavirus Disease 2019. As for restructuring financing This specialized to business customers _ affected the Covid-19 pandemic is good in a manner direct nor No direct However Still own prospect For finish his obligations after restructured . Study This own objective For analyze application restructuring and its obstacles in settlement financing during the covid-19 virus pandemic in the Sharia Business Unit of PT. North Sumatra Bank . Method study use use approach method qualitative For analyze in a manner descriptive with use approach analysis SWOT . Objective study This There is two namely (1) Knowing How mechanism application restructuring during the Covid-19 pandemic at UUS PT Bank Sumut that is through rescheduling and reconditioning ; (2) Knowing obstacle in implementation restructuring during the Covid-19 period at UUS PT Bank Sumut that is related with weakness analysis restructuring , lack information about accepted restructuring _ customers and difficulties customers in fulfil completeness file application restructurisation
Co-Authors Arief, 2Muhammad D, Aswin Fahmi Dalimunthe, Ahmad Amin Jaya, Abdi Nst, Armin Rahmansyah Purnami, Suri Saparuddin Siregar