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Mansur Azis
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mansur4215@gmail.com
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joipad@iainponorogo.ac.id
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Rumah Jurnal FEBI Kampus 2 IAIN Ponorogo, Jl. Puspita Jaya, Pintu, Jenangan, Ponorogo
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Jawa timur
INDONESIA
Journal of Islamic Philanthropy and Disaster
Published by Institut Agama Islam Negeri Ponorogo
ISSN : 28078071     EISSN : 28077113     DOI : https://doi.org/10.21154/joipad
Core Subject : Religion, Economy, Humanities, Science, Social,
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JOIPAD is a journal published by the Faculty of Islamic Economics and Business IAIN Ponorogo. JOIPAD accepts original scientific writings that have never published in the field of development of zakat, waqf, and infaq management in Indonesia and the world as well as problems related to philanthropy and non-profit institutions, including conceptual thoughts, research reports, case reports, application of theory, critical studies and literature reviews.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 5 No. 1 (2025): January-June 2025" : 8 Documents clear
Analisis Realisasi Program Penyaluran: Ketidakseimbangan antara Pendistribusian dan Pendayagunaan (Studi Kasus Baznas Kabupaten Jombang) Khoirotul Maghfiroh
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10133

Abstract

Introduction: Tujuan dari penelitian ini adalah untuk mengetahui mengapa penyaluran pendistribusian (konsumtif) tidak seimbang dengan penyaluran pendayagunaan  (produktif). Penelitian ini menggunakan kualitatitf dan dideskripsikan secara deskriptif. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Sedangkan untuk analisis datanya menggunakan reduksi data, display data dan verifikasi. Dari hasil penelitian ini dapat disimpulkan bahwa pengelolaan zakat di BAZNAS Kabupaten Jombang didominasi oleh pendistribusian zakat secara konsumtif. Hal ini dipengaruhi oleh dua faktor. Faktor internal dan faktor eksternal. Faktor internal tersebut adalah karena keterbatasan dana yang diberikan serta minimnya sumber data manusia yang memadai dalam bidang tertentu. Sedangkan faktor eksternal antara lain minimnya pengetahuan mustahik dalam manajemen usaha.
Comparative Efficiency Analysis of Zakat Institutions in Indonesia: A Data Envelopment Analysis Approach Nisak, Khoirun
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v4i2.10191

Abstract

Introduction: Zakat is an important Islamic economic instrument and has an important economic impact for income distribution in society. Therefore, Zakat Institution should manage zakat in an appropriate and efficient way. This study aims to examine the efficiency of Zakat Institution based on its cluster which are government, national scale and local scale. Research Methods The research method employed is quantitative non-parametric analysis using Data Envelopment Analysis (DEA) to measure the efficiency of zakat management across different zakat institutions scales. The input variables used are amil salaries (X1), socialization costs (X2), operational costs (X3), and the number of offices (X4). The output variables are the amount of zakat collected (Y1) and the amount of zakat distributed (Y2). Results: The analysis results show that local-scale zakat institution, particularly LAZ Al-Kahfi Peduli, exhibit the highest efficiency, maintaining a perfect score for four consecutive years, although there was a slight decline in the last observed year. BAZNAS, representing government-owned, ranks second in efficiency, while national-scale zakat institutions rank third. Among the national-level zakat institutions, LAZISNU and Rumah Zakat stand out as the most efficient. Conclusion: Improvement recommendations are proposed for each zakat institutions based on benchmarks that can be used to optimize the input-output relationship in zakat management. The limitations of this study include incomplete financial reports published by zakat institutions. The government may consider stricter regulations requiring zakat institutions to conduct financial audits and publish financial reports on their websites to enhance accountability and public trust in these institutions.
Apa yang mempengaruhi Kepercayaan Muzakki Terhadap Organisasi Pengelola Zakat: Sebuah Kajian Systematic literature review Pasya, Dien Annida Aslamah; Handoko, Luqman Hakim
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10194

Abstract

This study aims to examine the current state of the literature regarding the factors that influence muzakki's trust in Zakat Management Organizations. The type of data used is secondary data taken from Google Scholar using PoP software. The method used is descriptive qualitative with Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) analysis. The research results show that 2021 is the year with the most articles published, with 7 scientific articles, and BAZNAS is the place where the most case studies were conducted. Muzakki’s trust can be measured in four indicators: integrity, competence, consistency, and benevolence. The factors that determine muzakki's trust include four variables: accountability, transparency, amil literacy, and service quality. Based on these indicators, finally, this research yields a conceptual model of determining muzakki's trust in OPZ.
Accounting Practices of Travelers’ Income based on Local Wisdom Values: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar; Roni Mohamad
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10541

Abstract

Abstract: Introduction/Main Objectives: This study aims to explore the income accounting practices of travelers from Gorontalo to Mecca using bicycles, focusing on the integration of local wisdom values. It seeks to understand how these travelers manage their income in alignment with Islamic teachings. Background Problems: Despite extensive research on accounting practices, there is limited exploration of how travelers apply local wisdom in income management during religious journeys. This study addresses this gap by investigating how travelers generate and document their income. Novelty: This study introduces an Islamic ethnomethodological approach to examining income accounting practices, highlighting the role of gratitude and cultural values in financial management, an aspect not widely explored in previous research. Research Methods: The study adopts a qualitative research method using structured interviews. Data analysis follows five stages: charity, knowledge, faith, revelation information, and courtesy. Findings/Results: The findings reveal various income accounting practices, including revenue sources from selling t-shirts, recording income based on memory, and price differentiation between Indonesia and Singapore to optimize earnings. These practices reflect a deep sense of gratitude toward the Creator. In Gorontalo’s Islamic culture, gratitude is expressed through the proverb "Diila o’onto, bo wolu-woluwo," meaning "what is unseen exists," which signifies the balance between material and spiritual pursuits. Conclusion: The study concludes that travelers' income accounting practices are deeply rooted in Islamic teachings and local wisdom, emphasizing gratitude as a fundamental value in financial management. These insights contribute to the broader understanding of accounting practices within cultural and religious contexts. Keywords: Islamic accounting, income management, local wisdom, ethnomethodology, traveler finance Abstrak:Tujuan/Pendahuluan: Penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi pendapatan para traveler dari Gorontalo ke Mekah dengan sepeda, yang mengintegrasikan nilai-nilai kearifan lokal dalam pengelolaan pendapatan mereka. Masalah Latar Belakang: Meskipun terdapat banyak penelitian tentang praktik akuntansi, masih sedikit kajian yang membahas bagaimana para traveler menerapkan kearifan lokal dalam manajemen pendapatan selama perjalanan religius. Studi ini mengisi kesenjangan tersebut dengan meneliti bagaimana mereka memperoleh dan mencatat pendapatan. Kebaruan: Penelitian ini memperkenalkan pendekatan etnometodologi Islam dalam mengkaji praktik akuntansi pendapatan, menyoroti peran rasa syukur dan nilai budaya dalam pengelolaan keuangan, aspek yang belum banyak dibahas dalam penelitian sebelumnya. Metode Penelitian: Penelitian ini menggunakan metode kualitatif dengan teknik wawancara terstruktur. Analisis data dilakukan dalam lima tahapan, yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil Temuan: Temuan menunjukkan bahwa terdapat berbagai praktik akuntansi pendapatan, seperti sumber pendapatan dari penjualan kaos, pencatatan pendapatan berbasis ingatan, serta perbedaan harga jual antara Indonesia dan Singapura untuk mengoptimalkan pendapatan. Praktik ini mencerminkan rasa syukur yang mendalam kepada Sang Pencipta. Dalam budaya Islam Gorontalo, rasa syukur ini diwujudkan dalam ungkapan "Diila o’onto, bo wolu-woluwo," yang berarti "yang tidak terlihat itu ada," mengajarkan keseimbangan antara aspek material dan spiritual. Kesimpulan: Studi ini menyimpulkan bahwa praktik akuntansi pendapatan para traveler berakar kuat dalam ajaran Islam dan nilai-nilai kearifan lokal, dengan menekankan rasa syukur sebagai prinsip utama dalam praktik akuntansi pendapatan. Temuan ini memberikan kontribusi pada pemahaman yang lebih luas tentang praktik akuntansi dalam konteks budaya dan agama. Kata kunci: Akuntansi Islam, manajemen pendapatan, kearifan lokal, etnometodologi, keuangan traveler
The Influence of Service Quality, Religiosity, and Trust on Muzakki's Interest in Paying Zakat Maal at LAZ RIZKI Jember Devi Camelia Gustinada; Moehammad Fathorrozi; Bahrina Almas
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10796

Abstract

Introduction: This study aims to analyze the influence of service quality, religiosity, and trust on the interest of muzakki in paying zakat maal at LAZ RIZKI Jember. Research Methods: This study adopted a quantitative approach, utilizing multiple linear regressions as the statistical analysis method to examine the relationships between service quality, religiosity, and trust and the interest of muzakki in paying zakat maal. Results: This study reveals that service quality and trust significantly influence muzakki's interest in paying zakat maal through LAZ RIZKI Jember. Religiosity does not significantly influence muzakki's interest in paying zakat through LAZ RIZKI, which shows that a person's level of faith is not the main factor in the decision to pay zakat through the institution. Conclusion: Simultaneously, these three variables contribute to determining the interest of muzakki. Consequently, LAZ RIZKI Jember should prioritize enhancing transparency, streamlining service delivery, and fortifying institutional trustworthiness to foster greater participation and optimize muzakki engagement.
Strategi Fundraising dalam Mengoptimalkan Jumlah Penerimaan Zakat pada LAZ Harapan Dhuafa di Kota Serang Fathurrohman, Muhammad Khaeru; Karim, Muhammad Luthfan; Najib, Mohamad Ainun
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10904

Abstract

This research aims to find out the zakat fundraising strategy in optimizing the amount of zakat revenue at LAZ Harapan Dhuafa in Serang City, Banten Province. Descriptive qualitative is the type of this research. Observation, interview, and documentation are part of the data collection methods of this research. Data analysis techniques that can support this research, namely data reduction, data presentation, and conclusion or verification. The findings of this study, LAZ Harapan Dhuafa in implementing fundraising strategies are divided into two, namely direct and indirect. The direct fundraising strategy implemented by LAZ Harapan Dhuafa, namely retail fundraising, pick up zakat, marketing campaigns. While the indirect fundraising strategy implemented by LAZ Harapan Dhuafa, namely promotional activities on social media, websites, and bank transfers or E-Wallets and through the Kitabisa application. In addition, the supporting and inhibiting factors have been identified by researchers. It is necessary for LAZ administrators to continuously socialize and develop effective and efficient zakat fundraising strategies that support the development of the 5.0 revolution era, especially in promotional activities.
Analisis Dana ZIS Produktif Terhadap Kesejahteraan Mustahik Melalui Pertumbuhan Usaha Mikro Sebagai Variabel Intervening Afsah Novita Sari; Rozikin, Muhammad; Alvionita Ferima, Cynthia
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10957

Abstract

Zakat is an act of worship performed by the Islamic community which has a social value of mutual help. The growth of zakat management institutions increased to help underprivileged people. This research report aims to analyze and test the effect of productive ZIS on mustahik welfare through micro business growth as an intervening variable. The effect of Productive ZIS on micro business growth. The effect of Micro Business Growth on mustahik welfare and the effect of productive ZIS on musthik welfare. The research location is NU Care - Lazis NU Kediri Regency which has a list of superior activities for mustahik economic empowerment. A total of 47 samples of this study were taken as survey data collection. Data analysis was carried out with a quantitative approach using the Path Analysis model of the SmartPLS version 3.0 application. The results of the analysis show that ZIS has a significant positive effect on micro business growth. Micro Business Growth has no effect on mustahik welfare. Productive ZIS has no significant effect on mustahik welfare. The effect of Productive ZIS has no significant effect on mustahik welfare mediated by micro business growth. Assistance in the form of productive ZIS requires supervision and additional resources.
Analisis Penerapan PSAK 409 Tentang Akuntansi Zakat, Infak dan Sedekah pada BAZNAS Kabupaten Tangerang Fitria Nuraini; Iwan Setiawan; Lina Yulianti
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.11047

Abstract

The objective of this study is threefold: firstly, to ascertain and analyse the procedures for implementing zakat, infaq, and sadaqah accounting at BAZNAS Tangerang Regency; secondly, to evaluate the suitability of implementing zakat, infaq, and sadaqah accounting based on PSAK 409 at BAZNAS Tangerang Regency; and thirdly, to propose strategies for implementing PSAK 409 at BAZNAS Tangerang Regency. PSAK 409 is an accounting standard that regulates financial reporting for the management of zakat, infaq, and sadaqah. The research method employed is a descriptive method that utilises a qualitative approach. The type of data utilised is qualitative, with the data sources comprising primary and secondary data. It can be concluded that the procedures for implementing zakat, infaq and sadaqah accounting have used excel, SIMBA and SIMAMBA; the suitability of implementing PSAK 409 at BAZNAS Tangerang Regency is not yet fully in accordance with the recognition, measurement, presentation and disclosure; and the strategy for implementing PSAK 409 at BAZNAS Tangerang Regency through SWOT analysis includes utilising the accounting system, optimising the structure of an integrated institution, improving the quality of resources, utilising government regulations, strengthening collaboration with external auditors and quickly adapting to regulatory changes.

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