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All Journal Jurnal Ilmiah Ekonomi dan Manajemen
Ahmad Farial Wahib H
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ANALISIS KINERJA LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS) GRESIK PERIODE 2021-2024 Mahdi, Muhammad; Ahmad Farial Wahib H; Ani Qotuz Zuhro' Fitriana
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 11 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i11.7063

Abstract

This study analyzes the financial performance of the National Amil Zakat Agency (BAZNAS) in Gresik Regency during the 2021–2024 period using financial ratio analysis. The objectives are to evaluate the efficiency and effectiveness of managing zakat, infaq, and alms (ZIS) funds, identify financial growth trends, and examine internal and external factors influencing the institution's performance. A descriptive quantitative method was applied using secondary data from annual financial reports. The results indicate that BAZNAS Gresik's financial performance varied annually, influenced by post-pandemic economic conditions, beneficiary needs, and internal management strategies. In 2021 and 2024, fundraising efficiency was relatively low, while program expenses remained high. However, the institution successfully maintained operational stability and enhanced transparency through technology utilization. It is concluded that BAZNAS Gresik performed reasonably well, with room for improvement in working capital management and fundraising optimization.
IMPLEMENTASI NILAI-NILAI ISLAM DALAM MEMBENTUK BUDAYA ORGANISASI YANG BERETIKA Mahdi, Muhammad; Ahmad Farial Wahib H; Khoirul Umam
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7520

Abstract

This study examines the implementation of Islamic values in shaping ethical organizational culture. The research aims to analyze how principles such as honesty, justice, trustworthiness, and accountability influence organizational behavior and decision-making processes. Using a qualitative descriptive method, data were collected through literature review and analysis of relevant studies. Findings show that Islamic values significantly contribute to building an ethical work climate by guiding leaders and employees toward moral conduct, strengthening organizational integrity, and reducing unethical practices. The implications of this study suggest that integrating Islamic ethical principles can enhance performance, support sustainable governance, and foster a culture of responsibility within modern organizations.
Co-Authors Ani Qotuz Zuhro' Fitriana Khoirul Umam Muhammad Mahdi, Muhammad