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All Journal Management of Zakat and Waqf Journal (MAZAWA)) Kartika: Jurnal Studi Keislaman
Noor Sayuti, Muhammad
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Perlakuan Akuntansi dalam Pengelolaan Piutang Dagang pada Transaksi Penjualan Kredit: Studi pada Pedagang Grosir Skala Menengah Ilham Pajar Asidiq, Wizhar; Noor Sayuti, Muhammad; Mubarok, Arif
Kartika: Jurnal Studi Keislaman Vol. 5 No. 1 (2025): Kartika: Jurnal Studi Keislaman (May)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v5i1.301

Abstract

The purpose of this research is to analyze the accounting practices applied in the recording and reporting of accounts receivable on credit sale transactions by medium-sized wholesalers and to determine the extent to which these accounting implementations contribute to the management of accounts receivable in order to maintain cash flow and operational stability of the business. This study employs field research with a descriptive qualitative approach, aiming to explore the accounting practices of accounts receivable in credit sale transactions among medium-sized wholesalers in Sembuluh Village, Central Kalimantan. The subjects of the research were determined through purposive sampling, namely wholesalers who apply a credit sales system and are directly involved in recording accounts receivable. Data were collected through observation, interviews, and documentation, which were then validated using triangulation techniques. Data analysis was conducted using the interactive model of Miles and Huberman, which includes data collection, reduction, presentation, as well as conclusion drawing and verification. The research results indicate that the practice of accounting for accounts receivable among medium-sized wholesale traders in Sembuluh Village is still carried out manually and simply. Record keeping is done without using a computer system, relying only on receipts and notebooks, and is not organized in a regular manner or according to accounting standards. Although this recording is useful for identifying customers in debt and billing schedules, the limitations in the recording system and the absence of formal financial reports result in ineffective management of receivables, which does not support cash flow continuity and business stability.
Utilizing Cash Waqf Through Multipurpose Micro Financing at the Mutiara Tarbiyah Waqf Institution Fikri, Fikri; Noor Sayuti, Muhammad; Zulkifli, Zulkifli; Muzalifah, Muzalifah
Management of Zakat and Waqf Journal (MAZAWA) Vol. 5 No. 2 (2024): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2024.5.2.227-245

Abstract

The aim of this research is to determine the mechanism and impact of utilizing cash waqf through multipurpose micro financing carried out by the Mutiara Tarbiyah Waqf Institution. The method uses qualitative research. The approach taken is qualitative and descriptive. Data collection through observation, interviews, documentation. There are several stages in data analysis carried out by researchers, namely, data reduction, data presentation and conclusions. The results of this research are a multipurpose micro financing mechanism through cash waqf carried out by the Mutiara Tarbiyah Waqf Institution through several stages and the conditions for being able to take the financing program are teachers/employees at Sahabat Alam School. The first stage, teachers/employees submit the items they want. Second, Nazir will calculate how much fees will be paid. Third, sign a murabahah agreement. Fourth, Nazir purchases goods. The five teachers/employees are waiting for the goods to arrive and finally the monthly installment payment. This financing has a positive impact in the form of strengthening teacher/employee capacity, flexible access to funds in improving teacher/employee welfare, institutional operational support, assistance for school activities. The challenge faced is how to maintain waqf financial liquidity so that it remains maintained, stable and minimizes the occurrence of non-performing loans (NPL). One approach that can be taken is to apply 5C. Even though they haven't implemented 5C, they can minimize this by providing a salary cut.
The Reconstruction of the Concept of Waqf Muaqqat in the Hanafi Perspective: Relevance and Implementation in the Modern Era Ermawati, Elda; Hamidah, Hamidah; Noor Sayuti, Muhammad; Rofi’i, Rofi’i
Management of Zakat and Waqf Journal (MAZAWA) Vol. 7 No. 1 (2025): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2025.7.1.1-17

Abstract

waqf is actually one of the Islamic financial instruments that has a strategic role in improving the social and economic welfare of the community. Traditionally, waqf is known as a form of permanent donation, but the concept of muaqqat waqf (temporary waqf) has also become part of the discussion of Islamic jurisprudence. The purpose of this study is to examine in more depth the reconstruction of the concept of waqf muaqqat from the perspective of the Hanafi school of thought and its implementation and relevance in the modern era. The method used by the researcher is a qualitative method based on literature studies with data sources obtained from fiqh books, academic literature, and waqf regulations, journal books and other credible sources. The results of this study indicate that the Hanafi school of thought allows temporary waqf where this is a solution for sustainable waqf asset management. Furthermore, the researcher also provides research recommendations in the form of the need for regulations that are able to accommodate and support Islamic financial institutions in an effort to achieve optimal implementation of waqf muaqqat in the context of Islamic economics.
Building a Sustainable Crowdfunding Model: Application of Maqashid Shariah in Collecting Infaq, Alms and Waqf in the Digital Era Nita, Anita; Akbar, Wahyu; Hanafi, Ahmad; Noor Sayuti, Muhammad
Management of Zakat and Waqf Journal (MAZAWA) Vol. 7 No. 1 (2025): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2025.7.1.18-36

Abstract

the implementation of infaq, sedekah and waqf crowdfunding in the perspective of Maqāṣid sharia, especially in the digital era, has now experienced an increase in reach and transparency so that it becomes an innovative fundraising model in the context of Islam. The purpose of this study is to explore the relevance of Maqāsid sharia, especially in maintaining religion (ḥifẓ al-dīn), soul (ḥifẓ al-nafs), reason (ḥifẓ al-'aql), descendants (ḥifẓ al-nasl) and property (ḥifẓ al-māl) as a guideline in formulating a more effective, efficient, and equitable management model for infaq, sedekah and waqf crowdfunding and to explore more deeply the mafsadat and mudharat of maqashid sharia in infaq, sedekah and waqf crowdfunding. This study uses a library method by analyzing various relevant literature sources. The results of the study indicate that when crowdfunding infaq, sedekah and waqf is carried out in accordance with the principles of maqāṣid sharia, it can become an innovative and sustainable model in managing social funds. In addition, when there is misappropriation in the management process, it will trigger mafsadat and mudharat which will result in failure to realize the welfare of the community. The author's recommendation based on this study is to improve the system with a basis of transparency, regulation, and education based on maqāṣid sharia. In addition, solid collaboration between the government, platforms, and Islamic financial institutions is very necessary in order to encourage the realization of a sustainable ecosystem
Co-Authors Ahmad Hanafi Akbar, Wahyu Ermawati, Elda Fikri Fikri Hamidah . Ilham Pajar Asidiq, Wizhar MUBAROK, ARIF Muzalifah, Muzalifah nita, Anita Rofi’i, Rofi’i Zulkifli Zulkifli