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All Journal Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan
Afif Rahman
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Religion Economics, Econometrics & Finance Education Other

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Penerapan Prinsip Prinsip Syariah dalam Penyusunan Laporan Keuangan Zakat, Infak, Dan Sedekah (ZIS) Asnah; Andriany Sudirman; Siva Anis Sabina; Afif Rahman; Rahma Putri Widyaningsih
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 6 (2025): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i6.5416

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip syariah dalam penyusunan laporan keuangan zakat, infak, dan sedekah (ZIS) pada lembaga amil zakat di Indonesia. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus pada lembaga amil zakat yang menerapkan PSAK 109. Data dikumpulkan melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa prinsip-prinsip syariah seperti transparansi, keadilan, amanah, dan maslahat telah diintegrasikan dalam pelaporan keuangan ZIS sesuai standar akuntansi syariah, meskipun masih terdapat kendala pada aspek kapasitas sumber daya manusia dan adopsi teknologi. Implikasi penelitian ini diharapkan dapat mendorong peningkatan kualitas pelaporan keuangan ZIS yang lebih akuntabel, terpercaya, dan sesuai syariat.
Analisis Pelaksanaan Zakat Profesi Pada Karyawan Instansi Unit Pelaksana Teknis Radio Pemerintah Daerah Kutai Timur Nur Afina Billah; Andhika Pratama; Arman Afrilla Syahrir; Revangga Islamudin Salva; Afif Rahman
Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan Vol 1 No 1 (2024)
Publisher : PT. Pustaka Andil Lestari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Zakat is one of the pillars of Islam that must be implemented by Muslims with provisions. The purpose of this research is to find out the implementation of zakat pofesi at the agency of the Radio Technical Implementation Unit of the East Kutai Regional Government. To achieve this goal, researchers conducted field research, this research is a qualitative field research. To obtain this field data, the author uses several data collection techniques, namely observation, interviews, and documentation. After the data is collected, classification, editing and adjustment of data are carried out according to the character and type of each data. Based on the results of the research obtained, there is a Decree (SK) from the Regent. The decree stipulates that for all civil servants who are Muslims who have been able to have a total income of at least equivalent to the price of 85grams of gold, they are obliged to submit professional zakat of 2.5% every month from income. In the implementation of professional zakat from Regional Contract Workers (TK2D) and Office Contract Workers carry it out by directly giving it directly to the 8 groups entitled to receive it and fulfilling it in a trusted amil zakat institution. As for UPT.RPD.KUTIM employees who do not carry out professional zakat on the grounds that they do not understand professional zakat and do not understand nisab and haul. As for some employees who work as non-Muslims, they do not pay professional zakat. Keywords: Professional Zakat, Government Radio Technical Implementation Unit, amil zakat institution
Co-Authors Andhika Pratama Andriany Sudirman Arman Afrilla Syahrir Asnah Nur Afina Billah Rahma Putri Widyaningsih Revangga Islamudin Salva Siva Anis Sabina