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All Journal TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah LITERA: Jurnal Ilmiah Multidisiplin
Ijai Varol Abiansyah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Penerapan Zakat Perusahaan terhadap Kinerja Finansial: Studi Kasus pada Perusahaan Syariah di Indonesia: The Effect of Corporate Zakat Implementation on Financial Performance: Case Study of Sharia Companies in Indonesia , Ahmad Nurrohim; Ijai Varol Abiansyah; Aura Azhara; Agustin , Ayu; Al Ghifari , Irsyad; Firdaus Fathan, Gifari; Farhana, Nadia
TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 1 No. 2 (2024): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah
Publisher : Litera Academica Publishing

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Zakat will provide benefits for both the giver and the recipient because it can be an added value that increases the reputation which will certainly affect the growth of company performance or company profitability. The method used in this research is literature study to analyse the effect of corporate zakat implementation on financial performance of Islamic companies in Indonesia. Literature study was chosen because of the collection and analysis of relevant data from various existing scientific sources, so as to provide a deeper understanding of the topic under study. The results showed that the application of corporate zakat in Indonesia, especially in the field of Islamic companies is important to understand how zakat can affect the financial performance of Islamic companies in Indonesia. The first study on the application of zakat in Islamic companies in Indonesia shows that zakat has no effect on corporate reputation, while CSR is proven to improve reputation which indicates that although zakat has the potential to improve financial performance, Islamic banks in Indonesia have not been optimal in distributing zakat. Meanwhile, in the second study conducted at PT Bank Muamalat Indonesia Tbk for the period 2012-2020, where the results showed that zakat did not have a significant effect directly on financial performance, but the existence of zakat in the social and economic context remains important. Therefore, Islamic companies in Indonesia, especially banks, need to further explore the potential of zakat and optimise it within the framework of CSR. Awareness of the importance of zakat and CSR can be a key factor in encouraging sustainable economic growth and improving people's welfare in Indonesia.
PKL-P Kemuhammadiyahan: Penguatan Literasi Keagamaan dan Pemberdayaan Umat di PRM Jayengan: PKL-P Kemuhammadiyahan: Strengthening Religious Literacy and Empowering People in PRM Jayengan Ahmad Nurrohim; Andri Eka Saputra; Dafa Aditya Husodo; Ijai Varol Abiansyah; Irsyad Al Ghifari; Aditya Riza Pramudya
LITERA: Jurnal Ilmiah Mutidisiplin Vol. 2 No. 4 (2025): LITERA: Jurnal Ilmiah Multidisiplin
Publisher : Litera Academica Publishing

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This article explores the implementation of the Field Work Practice and Community Service Program (PKL-P) conducted at the Muhammadiyah Sub-Branch Leadership (PRM) in Jayengan. The initiative was structured around two primary objectives: first, to equip university students with meaningful hands-on experience in applying Muhammadiyah’s core values within the social fabric of the community; and second, to foster their proactive engagement in developing and empowering the PRM Jayengan society through community-based and locally responsive programs. Using a qualitative approach, the implementation involved participatory observation, in-depth interviews with PRM officials and local community figures, as well as detailed documentation of activities as data sources. The primary focus was directed at revitalizing religious learning activities and enhancing the quality of Qur’anic education provided at the local TPA (Qur’anic Learning Center). The findings indicate that student participants were not only successful in recognizing key challenges and opportunities within the community, but also in launching impactful service initiatives. These included greater congregation involvement in regular Islamic study sessions and the improved organization of TPA educational activities. Furthermore, the program played a significant role in cultivating a shared awareness of PRM’s importance as a community-guiding institution. In conclusion, the Muhammadiyah PKL-P program at PRM Jayengan offered transformative learning for students while simultaneously reinforcing the mission of Islamic propagation and community empowerment within the Muhammadiyah network.
Co-Authors , Ahmad Nurrohim Aditya Riza Pramudya Agustin , Ayu Ahmad Nurrohim Al Ghifari , Irsyad Andri Eka Saputra Aura Azhara Dafa Aditya Husodo Firdaus Fathan, Gifari Irsyad Al Ghifari Nadia Farhana, Nadia