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Amwaluna Jurnal Ekonomi dan Keuangan Syariah
Published by Universitas Islam Bandung
ISSN : 25408399     EISSN : 25408402     DOI : https://doi.org/10.29313/amwaluna
Core Subject : Economy,
Economics, Econometrics & Finance
Amwaluna Jurnal Ekonomi dan Keuangan Syariah is an academic journal focus on syariah economic studies with scopes are Islamic banking, Syariah Financial, economic, accounting, finance, Muamalah, Economy during the covid19 pandemic and Economic Islam.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol 6, No 1 (2022)" : 13 Documents clear
Reinterpretation Of The Eight Groups Of Zakat Recipients: Special Issue On Fakir Miskin And Fi Sabilillah Dealing With The Impact Of Covid-19 In Indonesia Hakim, Rahmad; Noviyanti, Ririn
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 1 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.836 KB) | DOI: 10.29313/amwaluna.v6i1.9095

Abstract

The COVID-19 pandemic has resulted in several negative socio-economic impacts, including an increase in poverty rates and also a high level of exposure to and deaths cases. This paper aims to conduct an in-depth analysis related to dinamism in the interpretation of  the recipient group of zakat (asnaf tsamaniyah) to solve the socio-economics problem caused by covid-19 in Indonesia. This study was qualitative with documentation as method of collecting data, the data analysed by content analysis approach by Miles and Huberman. The result found that dinamism in the interpretation of  the recipient group of zakat to solve the socio-economics problem caused by covid-19 in Indonesia laid down by focusing on the poor and needy (fakir miskin) than other group of zakah recipient because the increase of poverty levels due to high dismissals and declining levels of public purchasing which caused to bankrupt. On the other hand, there is a new interpretation based on the fatwa of the Indonesian Ulema Council, that the allocation of zakat funds for the need for personal protective equipment for the prevention of Covid-19 such as hand-sanitizers and masks can be included in the category of recipients of zakat funds fi sabilillah.
Audit Zakat Research: A Bibliometic Analysis Taqi, Muhamad; Sabaruddinsah, Sabaruddinsah; Rusydiana, Aam Slamet
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 1 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.633 KB) | DOI: 10.29313/amwaluna.v6i1.7624

Abstract

This research aims to find out the trend of the development of research maps with the theme of zakat audit published by reputable journals related to Islamic economics and finance. There were 113 indexed research publications analyzed in this study. Then the data was processed and analyzed using R Bliblioshiny software to find bibliometric maps related to economic development and Islamic finance in zakat audit research. It was found that the publication of research related to the theme experienced a significant increase, and the majority of documents were in the form of journal articles. The most famous author is Sofyani H, and the most popular keyword topics are zakat and accounting. The contribution of this research is expected to be able to strengthen the transparency and accountability of the public social sector in this case the zakat institution so as to increase public trust.
BUSINESS MANAGEMENT DEVELOPMENT STRATEGY IN MICRO, SMALL AND MEDIUM ENTERPRISES Siregar, Budi Alamsyah; Suma, Dewi
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 1 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v6i1.12960

Abstract

Domestic MSMEs that are highly competitive, innovative and creative are able to expand the ASEAN Economic Community market. However, there are problems that often hinder the development of MSMEs in Deli Serdang Regency, namely weak institutional and individual factors, for this reason efforts are needed to increase the growth of MSMEs with competitive strategies, especially in facing the AEC. The method used is a literature study using descriptive analysis techniques and qualitative research. The results of this research are Porter's Five Forces model consisting of: threat of new entrants, strength of supplier's bargaining position, strength of buyer's bargaining position, threat of substitute or substitute products, strength of competition or competitors, has not been sufficiently applied to MSMEs in Deli Serdang Regency and is very It is necessary to develop a model with the addition of 2 more indicators that will support MSMEs to be able to survive, compete and excel in facing the ASEAN Economy. Community (AEC), namely: Governance, Innovation Capability and Mastery of Technology, Effective Low Cost Strategy for MSMEs in Deli Serdang Regency. This can be seen from the expected goals for business actors (MSMEs), namely being able to increase profits by reducing costs and setting prices which is in accordance with the average industry and business actors (MSMEs), can increase market share by applying lower prices and still achieve or obtain adequate profits from each sale of products or services because costs have been reduced.

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