Claim Missing Document
Check
Articles

Found 2 Documents
Search

Evaluasi Penggunaan Dana Desa dalam Pembangunan Infrastruktur Perdesaan: Studi Kasus di Provinsi Lampung Mustika Wulandari; Pradita Mawardani; Zaqi Rohman; Suci Hayati
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/5z92ja11

Abstract

This study aims to evaluate the use of village funds in rural infrastructure development in Lampung Province. Using a descriptive qualitative approach through literature review, the research analyzes various official documents, government reports, and relevant previous studies. The findings indicate that the increase in village fund allocation from 2016 to 2018 had a positive impact on infrastructure development, such as village roads, irrigation channels, and other public facilities. However, the effectiveness of fund utilization is still influenced by several internal village factors, including human resource capacity, the functionality of village institutions, and community involvement. The main challenges in managing village funds include the lack of technical training for village officials, weak oversight systems, and limited public participation in the development process. Therefore, it is necessary to enhance the capacity of village officials, strengthen accountability systems, and optimize community participation to ensure that rural infrastructure development can be carried out more effectively, efficiently, and sustainably.
Evaluasi Strategi Pengelolaan untuk Menyikapi Peluang dan Tantangan dalam Menghadapi Era Modern yang Terus Berkembang Azzahra Meytriana; Dewi Jannati Asih Putri; Mustika Wulandari; Siti Zulaikha
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.5083

Abstract

Zakat is a key pillar of the Islamic economic and social system, serving not only as an obligatory act of worship but also as a vital instrument for economic equality and improving the welfare of the people. In Indonesia, zakat management is regulated by various laws and regulations, with official institutions such as the National Zakat Agency (BAZNAS) and the Zakat Collection Institutions (LAZ) responsible for collecting and distributing zakat. The rapidly developing digital era has opened up significant opportunities for improving zakat management, particularly in terms of efficiency, transparency, and ease of access through online platforms. Utilizing this technology can facilitate the community in fulfilling their zakat obligations and expedite the distribution process to those entitled to it. However, although the national zakat potential is estimated to reach trillions of rupiah, the realization of zakat collection remains far from the expected figure. This gap indicates major challenges in several aspects, such as low zakat literacy in the community, a lack of transparency in zakat management, and issues related to efficiency and accountability in the management of zakat funds. Therefore, this study aims to delve deeper into the existing obstacles and opportunities that can be exploited in zakat management in the digital era. Using a qualitative research approach with a literature review method, this study seeks to identify factors influencing zakat management, including regulatory, institutional, and public perception aspects. This study also formulates innovative and adaptive strategies that can be implemented to optimize zakat management. It is hoped that the results of this study will contribute to creating a more effective, efficient, and transparent zakat management system, thereby playing a greater role in supporting the economic development of the community.