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Analisis Penerapan PSAK No. 109 Tentang Akuntansi Zakat Pada Lembaga Amil Zakat, Infak Dan Shadaqah Al-Haromain Kota Kediri Utama, Yopi Yudha; Janah, Sidanatul
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13432

Abstract

Indonesia's increasing development has an impact on increasing the income of citizens. From this increased income, especially in Islamic teachings, it is mandatory or in other words must be paid through zakat. Zakat, Infaq and Sadaqah are what really move individuals, society and this country forward. However, many cannot distribute their zakat to zakat institutions. The factor of distrust towards zakat institutions is considered to be the main factor, therefore zakat institutions should create guidelines for preparing financial reports in accordance with PSAK No. 109 concerning zakat accounting. The aim of this research is to analyze the suitability of implementing PSAK No. 109 with the accounting system at the Amil Zakat, Infak and Shodaqoh institutions in Kediri. This PSAK No. 109 statement focuses on regulating the recognition, measurement, presentation and transactions of zakat and alms. This type of research is a case study at one of the Amil Zakat Al - Haromain institutions in the city of Kediri. The research method used is descriptive analysis using documentary data collection methods and interview methods. The research results show that LAZIS Al - Haromain in Kediri has not made journal reports, cash flow reports, changes in assets under management, and financial records. LAZIS Al-Haromain only reports changes in funds. Thus, LAZIS Al-Haromain has not implemented PSAK No. 109
Urgensi Tes Narkoba Sebagai Syarat Nikah Perspektif Maqashid Al-Syariah Janah, Sidanatul
Legitima : Jurnal Hukum Keluarga Islam Vol. 2 No. 2 (2020): Legitima: Jurnal Hukum Keluarga Islam
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/legitima.v2i2.1201

Abstract

Dalam sebuah pernikahan terdapat syarat dan rukun yang harus dipenuhi. Selain yang sesuai dengan ajaran Islam, terdapat juga syarat tambahan kepada calon pengantin yaitu dengan mewajibkan mereka untuk melakukan tes narkoba. Kebijakan ini mengacu pada menkingkatnya angka penyebaran dan penyalahgunaan narkoba di wilayah Jawa Timur, sehingga perlu dilakukan upaya pencegahan dan penanggulangan secara merata, efisien dan terstruktur. Hasil tes urine atau tes narkoba yang dilakukan calon mempelai baik laki-laki maupun perempuan tidak akan menghalangi proses perkawinan. Akan tetapi jika diketahui salahsatu dari kedua calon mempelai terindikasi positif menggunakan narkoba, maka pihak yang terindikasi akan mendapatkan bantuan penanganan rehabilitasi secara gratis dari BNNP Jawa Timur. Dengan adanya tes narkoba bagi calon pasangan juga dapat memicu hidup menjadi lebih positif, artinya jika ada pasangan yang terindikasi narkoba maka lingkungan rehabilitasi yang positif dinilai bisa membantu membebaskan seseorang dari narkoba. Lingkungan ini pun diharapkan dapat mendorong perubahan perilaku para pecandu narkoba. Menggunakan analisis Maqashid al-Syariah, menunjukkan adanya keselarasan antara tujuan pembentukan hukum Islam dengan tujuan diharuskannya tes narkoba dan sebagai penguat bahwa urgensi tes narkoba sebagai syarat nikah merupakan sebuah bentuk upaya mendapatkan keadilan dan kemaslahatan. Tujuan tes narkoba yaitu untuk memelihara akal agar tidak terkena kerusakan ini berarti sejalan dengan tujuan syariah (maqashid al-syariah) yaitu kewajiban untuk memelihara akal (hifz al-‘aql). Selain itu tujuan adanya kebijakan ini adalah untuk mencetak generasi-generasi unggul hal ini selaras juga dengan salah satu tujuan syariah yaitu memelihara keturunan (hifz al-Nasl).
Peran Spiritual Capital Dalam Meningkatkan Kinerja Karyawan KSPPS BMT PETA Kediri Jingga, Pretty Dara; Fadilah, Adin; Janah, Sidanatul
Al-Muraqabah: Journal of Management and Sharia Business Vol. 5 No. 1 (2025): Al-Muraqabah: Journal of Management and Sharia Business
Publisher : Sharia Business Management Study Program, Faculty of Economics and Islamic Business at IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muraqabah.v5i1.2303

Abstract

Kinerja karyawan merupakan faktor kunci dalam kesuksesan organisasi, dan Spiritual Capital adalah modal berbasis nilai-nilai spiritual yang dapat berkontribusi secara signifikan terhadap peningkatan motivasi, etika, dan produktivitas kerja. Penelitian ini dilakukan di KSPPS BMT PETA Kediri, lembaga keuangan syariah yang menerapkan prinsip-prinsip keislaman dalam budaya kerja dan sistem manajemennya. Penelitian ini Menggunakan pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi, data dianalisis menggunakan model Miles dan Huberman serta diuji keabsahannya melalui triangulasi dan ketekunan pengamatan. Fokus penelitian adalah bagaimana nilai-nilai spiritual seperti keikhlasan, etika Islam, dan komitmen terhadap tanggung jawab dapat meningkatkan kinerja karyawan. Hasil penelitian menunjukkan bahwa penerapan Spiritual Capital berdampak positif terhadap kedisiplinan, rasa tanggung jawab, dan komitmen kerja karyawan. Praktik seperti bekerja dengan niat ibadah dan menerapkan etika pelayanan Islam terbukti meningkatkan kepuasan anggota dan loyalitas nasabah. Dampaknya terlihat dari pertumbuhan jumlah anggota dari 689 orang pada 2021 menjadi 1.321 orang pada 2024. Dengan demikian, Spiritual Capital tidak hanya meningkatkan kinerja individu, tetapi juga mendukung pertumbuhan dan daya saing lembaga secara menyeluruh.
Meningkatkan Kesadaran Anggota KSPPS BMW Rahmah Jatim Dalam Menunaikan Wakaf Uang Melalui Sosialisasi Dan Gerakan Kaleng Shodaqoh Subuh Latifah, Nur Asiah Binti; Lestari, Diyah Ayu; Intani , Adelia Septi Dewi; Sari, Ilma Nofita; Janah, Sidanatul
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2023): Welfare : March 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i1.370

Abstract

Through the dissemination and implementation of this dawn can shodaqoh movement, it is hoped that the literacy index of cooperative members in carrying out ZISWAF will be higher. The implementation of the activities carried out during the RAT activities took place at the WSG (Warung Setono Goerih) on Jl. Untung Suropati no. 14-22, Pakelan Kediri City, namely increasing the awareness of cooperative members in carrying out ZISWAF, which was carried out in 3 stages of implementation and received appreciation and a good response. In preparation for the implementation, surveys and preparatory discussions were carried out, namely to determine the place and time of implementation. Then, in the early stages of its implementation, socialization of the introduction of ZISWAF was carried out through ZISWAF introduction material. Furthermore, the implementation of the Shodaqoh Movement The implementation was carried out by gathering KSPPS BMW Rahmah East Java members, whose proceeds were distributed to compensation for orphans, educational, social, and religious expenses, and Qordul Hasan financing.
Pendampingan Perbaikan Packaging sebagai Upaya Meningkatkan Kualitas Produk UMKM “Mak Plengeh” di Desa Blabak, Pesantren, Kota Kediri Zakaria, Muhammad; Nurum, Siti Isti’anah Binti; Pertiwi, Rienanda Ayu; Khusniah, Arifah Firda; Alvin, Candra Kurnia; Muna, Amalia Izzatul; Marbiyanti, Reni; Janah, Sidanatul
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2023): Welfare : March 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i1.380

Abstract

Through the dissemination and implementation of this dawn can shodaqoh movement, it is hoped that the literacy index of cooperative members in carrying out ZISWAF will be higher. The implementation of the activities carried out during the RAT activities took place at the WSG (Warung Setono Goerih) on Jl. Untung Suropati no. 14-22, Pakelan Kediri City, namely increasing the awareness of cooperative members in carrying out ZISWAF, which was carried out in 3 stages of implementation and received appreciation and a good response. In preparation for the implementation, surveys and preparatory discussions were carried out, namely to determine the place and time of implementation. Then, in the early stages of its implementation, socialization of the introduction of ZISWAF was carried out through ZISWAF introduction material. Furthermore, the implementation of the Shodaqoh Movement The implementation was carried out by gathering KSPPS BMW Rahmah East Java members, whose proceeds were distributed to compensation for orphans, educational, social, and religious expenses, and Qordul Hasan financing.
Pelatihan Pemberdayaan Media Sosial untuk Meningkatkan Brand Awareness pada UMKM Alami Telur Asin (ATA) Halimah, Siti Nur; Husna, Siti Nuril Septaniatul; Zunaidi, Arif; Siti Roudhoh; Khoiriyati, Soibathul; Putri, Tia Rizka; Latifah, Yunisa Shindi; Janah, Sidanatul
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2023): Welfare : Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i4.845

Abstract

This service aims to provide support to Natural Salted Egg MSMEs (ATA) in optimizing the potential of electronic commerce (e-commerce) and strengthening their presence through social media. The ABCD (asset-based community development) approach is applied in the service methodology, involving preparation stages, discussions, product creation assistance, creating e-commerce and social media accounts, product photo training, e-commerce and social media management, as well as assistance on the marketplace platform and social media such as Grab and Shopee. The results of the activities include increasing partners' knowledge regarding online marketing strategies, expanding target markets, and increasing sales turnover of Natural Salted Egg (ATA) MSME products. E-commerce and social media have proven to be effective tools for increasing brand awareness, expanding marketing reach, and increasing online marketing efficiency. Thus, this service has a significant positive impact on the progress of Natural Salted Egg (ATA) MSMEs in facing the challenges of the digital trade era.
Representation of Family Law in the Digital Space: A Study of Discourse Analysis on Instagram Accounts Amri, Amri; Aminah, Siti; Janah, Sidanatul; Utama, Yopi Yudha; Dewi, Dwi Ratna Cinthya
AL-ISTINBATH : Jurnal Hukum Islam Vol 8 No 2 November (2023)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v8i2.6578

Abstract

The emergence of interesting content through Instagram accounts managed by a person or a certain group representing a family law is important to discuss. One of the discourses that appears in these contents is related to the advice of husband and wife in building their household, then brings up tips for husband and wife to pay attention to each other. The husband and wife can apply the contents which are posted on the instagram account to create a harmonious household life. This paper aims to see the narratives that appear in the posts of intagram accounts through a discourse analysis approach. This research data is focused on 3 Instagram accounts with a selection of many followers on the Instagram account. The 3 Instagram accounts are @suami.istri.bahagia, @nasihatsuamiistri, @suamiistriromantis. This research leads to Netnographic studies or digital-based research. Then, because the data obtained is in the form of written content narratives, pamphlets, and videos posted on Instagram, it will be analyzed using discourse theory. The results showed that the content of the program gave rise to two studies that represented family law. First, it relates to the husband's obligation to the wife and the wife's obligation to the husband by posting content in the form of advice for the husband and wife. Second, post content about parents' obligations to children by posting narratives in the form of tips and procedures. Furthermore, the author found that the problem that occurs in these Instagram accounts is the existence of gender bias, this means that posts that represent family law are more content intended for the Wife and their content reflects the business of selling Products.
Analisis Penerapan PSAK No. 109 Tentang Akuntansi Zakat Pada Lembaga Amil Zakat, Infak Dan Shadaqah Al-Haromain Kota Kediri Utama, Yopi Yudha; Janah, Sidanatul
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13432

Abstract

Indonesia's increasing development has an impact on increasing the income of citizens. From this increased income, especially in Islamic teachings, it is mandatory or in other words must be paid through zakat. Zakat, Infaq and Sadaqah are what really move individuals, society and this country forward. However, many cannot distribute their zakat to zakat institutions. The factor of distrust towards zakat institutions is considered to be the main factor, therefore zakat institutions should create guidelines for preparing financial reports in accordance with PSAK No. 109 concerning zakat accounting. The aim of this research is to analyze the suitability of implementing PSAK No. 109 with the accounting system at the Amil Zakat, Infak and Shodaqoh institutions in Kediri. This PSAK No. 109 statement focuses on regulating the recognition, measurement, presentation and transactions of zakat and alms. This type of research is a case study at one of the Amil Zakat Al - Haromain institutions in the city of Kediri. The research method used is descriptive analysis using documentary data collection methods and interview methods. The research results show that LAZIS Al - Haromain in Kediri has not made journal reports, cash flow reports, changes in assets under management, and financial records. LAZIS Al-Haromain only reports changes in funds. Thus, LAZIS Al-Haromain has not implemented PSAK No. 109