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Perisai : Islamic Banking and Finance Journal
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25033077     EISSN : 25033077     DOI : https://doi.org/10.21070/perisai
Core Subject : Economy,
Economics, Econometrics & Finance
PERISAI Journal of Islamic Banking and Finance publishes articles and short communications in Banking and Finance covers wide range of islamic studies forms such as Fiqh Muamalah, Economy, Banking, Finance, Islamic Studies and Business Model issue. Reader : Islamic Studies, society, student Author : academic, professional
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 158 Documents
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Program Innovation in the National Amil Zakat Management System: A Step Towards Enhancing the Welfare of Mustahik: Inovasi Sistem Manajemen Amil Zakat Nasional dalam Upaya Meningkatkan Kesejahteraan Mustahik Rozi, Muhammad Fakrur; Mashudi; Qomarul Huda
Perisai : Islamic Banking and Finance Journal Vol. 8 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i1.1678

Abstract

The continued development of the ZIS management system which gave birth to new programs which are the result of the program innovations of each amil zakat institution is expected to be able to improve the welfare of mustahik in various fields. This study aims to find out the collection, distribution, utilization and reporting of zakat, infaq, alms (ZIS) funds at BAZNAS Tulungagung and NU Care-LAZISNU Tulungagung. This research method is qualitative with descriptive research type, data collection techniques with in-depth interviews, moderate participation observation and documentation, data analysis model of Miles and Huberman. Checking the validity of the data by extending observations, increasing persistence, triangulation and member checks. The results of this study are 1) collection at BAZNAS Tulungagung through UPZ, Bank Transfers, Counters/counters, by conducting outreach to agencies and social media Instagram Facebook and YouTube while NU Care- LAZISNU Tulungagung through the MWC, Twigs and congregation, bank transfers, zakat car, with socialization to congregations, and social media Instagram Facebook and WhatsApp groups. 2) Distribution of BAZNAS Tulungagung through education compensation programs, medicine for Islamic boarding schools, mass circumcision, house renovations, and Zakat Community Development (ZCD) for tourist villages while NU Care- LAZISNU Tulungagung through education care programs, free medical treatment, disaster response, mosque construction, programs wholesale. 3) Utilization of BAZNAS Tulungagung through a basic food distribution program for orphans totaling 1500 pcs each year, One Family One Bachelor scholarship (SKSS) at 4 universities in Tulungagung for underprivileged families, "fertile goat" farms of 50 goats in the area village of Besole, business capital for etek traders is 1 million rupiah, while NU Care-LAZISNU Tulungagung through the staple rice program for the poor, 550 free eyeglasses for mustahik in the education sector, 140 "integrated goat" farms in the village area pakisaji, business capital for small businesses or wholesalers of 2 million rupiah. 4) BAZNAS Tulungagung reporting through the BAZNAS Information Management System (SIMBA) and Instagram social media and the official website while NU Care-LAZISNU Tulungagung submits reports to BAZNAS Tulungagung, People's Welfare, Ministry of Religion and social media Instagram and Facebook and WhatsApp groups.
The Implementation Of PSAK No. 109 On The Accounting Of ZIS Institutions In Indonesia: Implementasi PSAK Nomor 109 Pada Akuntansi Lembaga ZIS Di Indonesia Abidah, Asiska Nur; Pratiwi, Putri Hadiyanti; Albab, Ulil; Asiyah, Binti Nur
Perisai : Islamic Banking and Finance Journal Vol. 8 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i1.1687

Abstract

Artikel ini membahas tentang implementasi PSAK 109 pada lembaga ZIS di Indonesia. Zakat merupakan salah satu ibadah penting dalam Islam, dan dapat menjadi pilar utama dalam menegakkan keadilan pada kehidupan bermasyarakat serta meningkatkan kesejahteraan umat. Jika dilihat secara demografis mayoritas penduduk Indonesia adalah beragama Islam, hal tersebut menjadikan potensi penghimpunan dana zakat juga akan besar. Secara realita menunjukkan bahwa potensi zakat yang besar dapat diterapkan sesuai harapan terlebih dengan adanya PSAK 109 yang membantu mempermudah dalam pencatatan dana zakat, infak, dan sedekah. Adanya PSAK 109 diharapkan pencatatan dan pelaporan zakat oleh Lembaga ZIS Indonesia akan menjadi seragam (uniformity) dan dapat dibandingkan (comparability). PSAK No. 109 ini diterbitkan oleh Ikatan Akuntan Indonesia (IAI) pada tahun 2010 dengan tujuan untuk mengatur tentang pengakuan, pengukuran, penyajian dan pengungkapan transaksi zakat dan infak/sedekah yang berlaku bagi lembaga Zakat, Infak, dan Sedekah yang bertugas untuk menghimpun serta menyalurkan zakat dan infak/sedekah. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi PSAK 109 pada lembaga ZIS di Indonesia dan hambatan apa yang timbul dalam implementasi PSAK 109 pada lembaga ZIS di Indonesia. Penelitian ini menggunakan pendeketan kualitatif dengan menggunakan jenis penelitian studi pustaka (library research). Hasilnya, ada lembaga ZIS yang sudah menerapkan PSAK 109, ada yang telah menerapkan PSAK 109 namun belum sepenuhnya, ada lembaga yang belum menerapkan PSAK 109. Hambatan yang terjadi karena kurangnya sumber daya manusia yang mumpuni di bidangnya dan sedikitnya pemasukan dari muzakki.
Sharia Governance Analysis on Microfinance Arrum BPKB at Branch Pegadaian Syariah Blauran Surabaya City: Analisis Sharia Governance Pada Pembiayaan Mikro Arrum BPKB di Cabang Pegadaian Syariah Blauran Kota Surabaya Warang, Japri Yusrifal; Mustofa, Mustofa; Ritonga, Iskandar
Perisai : Islamic Banking and Finance Journal Vol. 8 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i1.1691

Abstract

This study tried to see (1). How the Pegadaian Syariah Branch Blauran Surabaya City conductsmicrofinancing Arrum BPKB. (2). How the Sharia Pegadaian Branch Blauran Surabaya City implements Sharia Governance in Arrum BPKB microfinancing . This type of research combines qualitative methodology with field research. Interviews, observations, recordings, note-taking, and documentation are used to collect data. The informants in this study are leaders, micro staff and microfinance customers. The research findings show, (1). The practiceof microfinancing Arrum BPKB at Pegadaian Syariah Branch Blauran is line with guidelines fatwa number 25/DSN-MUI/III/2002 concerning Rahn, and fatwa nomor 68/DSN-MUI/III/2008 concerning Rahn Tasjily. Meanwhile, microfinance using Arrum BPKB is carried out using two contracts, namely: the Rahn contract as a contract to hold marhun and Ijarah as a contract to obtain rental fees for marhun savings services. There are three mechanisms in financing Arrum BPKB including, a. Stages of applying for financing, b. Stages of financing decisions, c. Stages after financing. (2) . Arrum BPKB at Pegadaian Syariah Branch Blauran financing starts from the stages of applying for financing, financing decisions and after financing there is conformity with Sharia Governance which consists of five principles, namely: the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence and the principle of justice. Keywords: Sharia governance, Microfinance, Arrum BPKB, and Sharia Pawnshop.
Enhancing Fundraising with Digital Transaction in Indonesia: A Systematic Literature Review (SLR) Safitri, Devi Herlinda; Dzikrulloh, Dzikrulloh
Perisai : Islamic Banking and Finance Journal Vol. 8 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i1.1692

Abstract

This research uses the Systematic Literature Review (SLR) method to investigate the optimization of collecting Zakat, Infaq and Sadaqah funds through digital transactions. The data analysis process uses the PRISMA diagram and includes the stages of identification, search, selection, data collection and analysis. From three main sources, researchers collected 20 references, consisting of theses and journals, which were analyzed to identify findings related to collecting ZIS funds with digital transactions in Indonesia. The results reflect the digitalization trend, where zakat institutions are increasingly using information technology to increase efficiency, accessibility and transparency in the process of collecting ZIS funds. This trend involves utilizing mobile applications, QRIS, and digital platforms, enabling faster and more efficient fund collection. Other benefits include ease of access, increased transparency, and more effective involvement of muzakki. Using digital technology also enables data analysis, better fund management and the development of sustainable business models. The COVID-19 pandemic has triggered new strategies in collecting ZIS funds, with zakat institutions turning to social media and digital platforms as alternatives to raise funds. Online payment services with mobile QR Codes are key in maintaining the continuity of ZIS fund collection amidst physical restrictions. Socialization efforts, easy access, and partnerships with various parties are the main strategies for zakat institutions to remain relevant and effective in facing the challenges of the pandemic. This research focuses on the central role of digitalization in increasing the efficiency and effectiveness of collecting ZIS funds, such as paying attention to social changes, namely the COVID-19 pandemic. By using digital technology, zakat institutions can continue to innovate and meet the needs of muzakki, so that they continue to play their role in helping people in need.
Analysis of MSME Capital Using Sharia Fintech Peer to Peer Lending: Analisa Permodalan UMKM Menggunakan Fintech Peer to Peer Lending Syariah Latifah, Fitri Nur; Adriani , Ninda; Ariyanti, Novia; Batubara, Sultan Saladin
Perisai : Islamic Banking and Finance Journal Vol. 7 No. 2 (2023): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i2.1696

Abstract

As one of the pillars of the economy in Indonesia, it is proven that MSMEs are able to survive the Covid-19 pandemic with various innovations they have implemented, but there are still several obstacles in the development of MSMEs themselves. MSMEs, especially for the micro business scale in Indonesia, are still classified into segments that have limited access to formal financial institutions (unbankable population). The results of the PWC survey in 2019 The biggest problem of MSMEs is the problem of capital, and in an effort to obtain additional capital, around 74% of the micro segment cannot access financing from the formal financial sector. Increasing access to finance itself is one of the strategies to achieve Sustainable Development Goals (SDGs). Based on previous research, Islamic fintech has a role in driving SDGs targets, especially the targets to (1) eradicate poverty and (2) hunger, and (3) reduce inequality in wealth distribution. In this study we conducted indepth interviews with several MSME players and Islamic fintech companies. The lack of literacy related to fintech with the sharia peer to peer lending scheme makes MSMEs afraid to do business financing with this scheme, even though this scheme is very suitable for the unbankable population because the financing requirements are easy and fast in the disbursement process.
The Role of People's Business Credit (Kur Syariah) on he Turnover of Micro, Small and Medium Enterprises (MSMEs) Customers of PT Pegadaian Syariah in Sampang Regency: Peran Kredit Usaha Rakyat (Kur Syariah) Terhadap Omset Usaha Mikro, Kecil dan Menengah (UMKM) Nasabah PT. Pegadaian Syariah Di Kabupaten Sampang Erikawati, Erikawati; Elfira Maya Adiba
Perisai : Islamic Banking and Finance Journal Vol. 8 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i1.1707

Abstract

KUR sharia is one of the products offered by Pegadaian Syariah to help micro, small and medium enterprises (MSMEs) develop their businesses using sharia principles. The aim of the research is to analyze the differences in MSME turnover in Sampang Regency before and after receiving sharia KUR financing. This research was carried out from December 2023 to January 2024. The number of samples used was 59 respondents. This research uses comparative quantitative research methods. The data collection and analysis method is through primary data in the form of distributing questionnaires. The data analysis technique used in this research is purposive sampling. The research results show that KUR Syariah financing has a significant influence on the turnover of Micro, Small and Medium Enterprises (MSMEs) in Kab. Lacquer. This is reinforced by the results of data analysis using the paired sample t-test and simple linear regression test, namely the significant value is 0.000 < 0.05 so it can be concluded that after obtaining KUR Syariah financing there has been a significant increase.
Product Analysis of Micro, Small and Medium Enterprises of Bankziska Partner Lazismu Ngrayun Ponorogo: Analilis Produk Usaha Mikro Kecil dan Menengah Mitra Bankziska Lazismu Ngrayun Ponorogo Rois, Adib Khusnul; Susanto, Happy; Sudarmadi, Sudarmadi; Laily, Gabriel
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i1.1729

Abstract

This study discusses the empowerment of the Community's economy carried out by BankZiska Lazismu Ngrayun with Micro, Small, and Medium Enterprises partners in Selur Village using the Qardhul Hasan program. The background of this study is that many small and medium enterprises in Selur Village are trapped in bank loans, making it difficult for them to develop their businesses. The income they earn is used to pay off the debts of loan sharks who ensnare them every day. Therefore, company management is only static and difficult to develop. The presence of BankZiska Lazismu helps small and medium enterprises escape the trap of usury and usury loans. Those who may be trapped and affected by usury can be helped by the Qardhul Hasan loan. The research method used is qualitative with a case study approach, data collected through interviews, observations, and documentation from the director of BankZiska Lazismu Ngrayun and Micro, Small, and Medium Enterprises partners of BankZiska. The results of the study show that BankZiska Lazismu Ngrayun is very helpful for Micro, Small, and Medium Enterprises to develop their businesses and provide financial assistance with the Qardhul Hasan system. Partners funded by BankZiska There are approximately 50 BankZiska partners in Ngrayun, the products produced by Micro, Small, and Medium Enterprises partners of BankZiska there include: instant tiwul, instant Gatot, instant turmeric, instant ginger, palm sugar, gadung chips, taro chips, tempeh chips, these products are typical food souvenirs from Ngrayun sub-district.
Analysis of the Strategy for Collecting Zakat, Infaq, and Alms in Increasing the Number of Muzakki at Baznas Kota Sungai Penuh: Analisis Strategi Pengumpulan Dana Zakat, Infaq, dan Sedekah Dalam Meningkatkan Jumlah Muzakki Di Baznas Kota Sungai Penuh Putri, Nopela; Sarmigi, Elex
Perisai : Islamic Banking and Finance Journal Vol. 8 No. 2 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i2.1738

Abstract

Zakat is one of the efforts that can be done by the government to help underprivileged people to meet their primary needs by distributing zakat received from Muzakki who have sufficient and even excess assets. This research aims to find out what strategies are applied by the BAZNAS Full River City institution and want to know what factors are an obstacle to raising funds for zakat infaq and sadaqah. The method used in this research is qualitative with a descriptive approach.In this research method using the case study method.The sample of this research was taken from the head of BAZNAS Kota Sungai Penuh. The types of data used in this study are primary data and secondary data with data collection techniques using observation, interviews and documentation. The data obtained in the field was then analyzed by means of data reduction, data presentation and conclusion drawing. The results showed that the fundraising strategy for zakat, infaq and alms at BAZNAS Sungai Penuh focuses on two approaches. First, through direct strategies (offline), such as the establishment of the Zakat Collection Unit (UPZ), promotion by distributing brochures. Second, through indirect strategies (Online), with promotions involving social media, zakat account transfers. And the inhibiting factors of raising funds for zakat, infaq and alms in increasing the number of muzakki in (BAZNAS) Sungai Penuh city are the lack of public understanding of zakat, infaq and alms, the collection of zakat, infaq and alms funds that are still not maximally fully active, the donors (muzakki) who have not reached the nishab and there are still many muzakki who pay zakat directly to mustahik.
Measuring The Performance of Islamic Banks Using The Shidiq Amanah Tabligh and Fathona Models Andi Muhammad Rizal; Aedy , Hasan; Ma’mun , Siti Zakiah
Perisai : Islamic Banking and Finance Journal Vol. 8 No. 2 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i2.1739

Abstract

The difference in the operational system principles of Islamic banks and conventional banks should have an impact on the difference in bank performance assessments. This study aims to evaluate the performance of the financial aspects, social aspects, and sharia compliance aspects of Islamic banks (SATF value). The type of research is quantitative descriptive using secondary data. The research population is Islamic banks operating in Indonesia for the period 2021-2022. The sampling technique used purposive sampling with three selected banks: Bank Syariah Indonesia (BSI), Bank Muamalat Indonesia (BMI), and Bank Mega Syariah (BMS). The data uses are annual reports and corporate governance reports from the official websites of Islamic banks. The data analysis technique uses simple additive weighting (SAW). The results of the study generally show that the SATF value performance that focuses on the social perspective has a low concern for social aspects. This study can be a reference for future research and can provide valuable guidance for maintaining and improving the performance of Islamic banks, while actively correcting any weaknesses or deficiencies identified.
Circular Economy Perspective of Hifdz Al-Bi'ah Through the Utilization of Shell Waste as Raw Material for Decorative Products: Ekonomi Sirkular Perspektif Hifdz Al-Bi’ah Melalui Pemanfaatan Limbah Cangkang Kerang Sebagai Bahan Baku Produk Hiasan Koyyimah, Jazirotudiinil; Fahrurrozi, Fahrurrozi
Perisai : Islamic Banking and Finance Journal Vol. 8 No. 2 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v8i2.1742

Abstract

Shell waste, which is often considered a waste material, has great potential to be processed into handicraft products with economic value. Through an environmentally friendly processing process, the waste can be converged into goods that are not only in demand in the market, but also encourage public awareness of the importance of recycling and environmental maintenance. This research aims to explore how often overlooked waste can be processed into decorative items that not only reduce negative impacts on the environment, but also create new economic opportunities for the community. The research method used is qualitative with a descriptive approach, involving observation and interviews with handicraft business actors. The results of the study show that the use of shell waste can increase public awareness of the importance of waste management and environmental protection. In addition, this research highlights the importance of training and innovation in creating attractive and value-added products. Thus, this research makes a significant contribution to the development of a sustainable and environmentally friendly craft industry, as well as encouraging the adoption of circular economy principles in various sectors. In conclusion, the use of shell waste not only meets economic needs, but also contributes to environmental sustainability and improving people's quality of life.

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