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DEDE AJI MARDANI
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La Zhulma jurnal ekonomi syariah
Published by Institut Agama Islam Tasikmalaya
ISSN : -     EISSN : 29639069     DOI : -
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
Jurnal La Zhulma - Program Studi Ekonomi Syariah Insitut Agama IslamTasikmalaya merupakan Jurnal yang membahas terkait isue-isue ekonomi dan bisnis syariah terkini. Penyusunan jurnal ini didukung oleh segenap dosen tetap program studi ekonomi syariah Insitut Agama Islam Tasikmalaya, tidak menutup kemungkinan untuk membuka kesempatan bagi akademisi-akademisi di luar IAI Tasikmalaya untuk berkontribusi demi kemajuan ilmu pengetahuan dan penelitian di bidang ekonomi dan bisnis syariah. Harapan ke depan jurnal menjadi jurnal yang bereputasi dan terkareditasi secara nasional dan internasional. Semoga jurnal ini bermanfaat bagi pembaca, baik itu akademisi, praktisi, dan masyarakat pada umumnya yang terbit bulan September dan Maret ISSN:2963-9069
Arjuna Subject : Umum - Umum
Articles 8 Documents
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Search results for , issue "Vol 2 No 1 (2023): Wakaf" : 8 Documents clear
Wakaf Tunai: Pencapaian Pendidikan Tinggi Berkualitas Irwan Fauzy Ridwan
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2023): Wakaf
Publisher : LPPM IAIT

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Abstract

Quality education determines the quality of human resources, and quality human resources play an important role in achieving sustainable development. Higher education has an important role in realizing quality human resources by organizing education, research, and community service, which is called the Tridharma of higher education. The philanthropic potential of the Indonesian nation cannot be underestimated as leverage for achieving Advanced Indonesia in 2045. Waqf money as one of the philanthropic instruments is expected to be an alternative in realizing the achievement of the Sustainable Development Goals (SDGs) by 2030, in this case the target of quality education in higher education. The purpose of this study is to find an appropriate cash waqf utilization strategy in accelerating the achievement of quality higher education in accordance with the Sustainable Development Goals (SDGs). This research uses a qualitative method with a descriptive analysis approach, which describes the utilization of cash waqf in realizing quality education. This study found that the utilization of Cash Waqf in the field of education, both in the form of cash waqf and waqf through money, has great potential to build the independence of universities in organizing higher education, so as to improve the quality of higher education while providing opportunities for the community to participate in higher education in Indonesia
Pengembangan Kompetensi Nazhir Menuju Wakaf yang Berdaya Danial Kusumah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2023): Wakaf
Publisher : LPPM IAIT

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Abstract

The stagnation of waqf assets in Indonesia can hinder the achievement of the objective of waqf existence itself, which is to develop the potential and economic benefits of waqf assets to improve people's welfare. This study aims to examine solutive instruments to improve nazhir competence in order to obtain added value for the management and development of waqf assets. Researchers use documentation studies to collect information in the form of books, journal articles, reports, regulations, and other documents related to waqf. The results of the study concluded that in order to increase nazhir competence in running productive waqf, nazirs should master the technique of preparing a business feasibility study. The ability to compile business feasibility scientifically accompanied by an analysis of the implementation of sharia principles is expected to be able to formulate a productive waqf program design that is comprehensive, measurable, scientific, has beneficial value, and has leverage on the added value of waqf assets
Wakaf dan Ekonomi Hijau: Upaya Mengurangi Perubahan Iklim dan Emisi Gas Karbon Dede Aji Mardani
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2023): Wakaf
Publisher : LPPM IAIT

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Abstract

The problem of climate change is a major problem for countries because it has an impact on the quality of human life. Earth as the home of living things has undergone major and extreme changes, especially at the level of health, quality and environment. The survival of humans is to some extent influenced by climate, weather and environmental health. The aim of this research is to control climate change and global warming through a green economy and forest waqf as the instrument. With the concept of a green economy, waqf can reduce global warming, empower communities and reduce carbon emissions. Secondary data was collected from secondary sources such as literature, reports and documents related to green waqf. The results show that green waqf is highly recommended to support a green economy that has an impact on climate change. Waqf as a charitable institution in Islam is expected to play an important role in protecting against climate change and maintaining ecology. Green waqf and environmental protection can supply renewable energy, green tourist areas and play an important role in preserving the environment, raising living standards, and accelerating new economic power.
Wakaf dalam Perspektif al-Qur’an dan Sunnah Muhamad Zainul Abidin
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2023): Wakaf
Publisher : LPPM IAIT

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Abstract

Waqf is one of the pillars of Islamic philanthropy that has been practiced since the early days of Islam. The Prophet and his Companions were pioneers in this regard. He encouraged and even directly set an example for the Companions by donating some of their wealth from the fai'. In Indonesia, waqf has also become a significant source of public funding. Waqf has great potential to alleviate poverty and improve the welfare of the people in a sustainable manner, because waqf assets are long-term, not limited by time. The enormous potential of waqf encourages researchers to conduct research on the concept of waqf, by exploring it directly through two authoritative sources in Islam, namely the Qur'an and Sunnah. This research is a literature research using the method of maudhu'i interpretation (thematic interpretation study) and takhrij hadith. The maudhu'i interpretation method is used to explore information deeply and holistically from the Qur'an. While the takhrij hadith method is used to obtain valid and comprehensive information from the hadith. The results show that the law of waqf according to the majority of scholars is mandub (sunnah). This is based on the shara' arguments from the Qur'an, Sunnah, and Ijma' that indicate the recommendation to endow. Waqf was widely practiced during the time of the Prophet, both by himself and his companions. The virtues of waqf are very great as stated by the Prophet, both in the Qur'an and Sunnah. Among the virtues of waqf for people who do waqf are: (1) Glory in heaven, (2) Multiplied rewards, as well as forgiveness from Allah, and (3) Rewards that will continue to flow beyond the limits of the world.
Pengaruh Digital Literacy dan Technology Acceptance Model Terhadap Keputusan Donatur Membayar Zakat, Infaq, Sedekah (ZIS) Melalui Aplikasi Digital Jujun Arip Nugraha
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2023): Wakaf
Publisher : LPPM IAIT

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Abstract

The purpose of this study was to determine the effect of the two Digital Literacy and Technology Acceptance Model variables on Donors' decisions in paying ZIS through Digital Applications at LAZISMU Tasikmalaya City. This study used a quantitative approach which was processed in SPSS involving 20 respondents. The method used is Purposive Sampling with the criteria of Digital Application users who are Donors from LAZISMU Tasikmalaya City. For data obtained using an online questionnaire using a Likert scale of 1 to 5, with statements that strongly agree to disagree. The results of this study indicate that there is a positive and significant influence between the Digital Literacy and Technology Acceptance Model variables on donors' decisions in paying ZIS through Digital Applications at LAZSIMU Tasikmalaya City.
Wakaf Produktif Sebagai Strategi Pemberdayaan Ekonomi Masyarakat Menuju Pembangunan Berkelanjutan di Era 4.0 Siti Sundari
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2023): Wakaf
Publisher : LPPM IAIT

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Abstract

The potential of waqf has become one of the greatest potentials that can produce something beneficial for economic growth in Indonesia if it can be optimally utilized supported by competent human resources in the management process. Productive waqf empowerment is an effort to develop and manage waqf assets through various empowerment programs so that the benefits are sustainable and the waqf can be distributed evenly. Waqf here can be divided into waqf of immovable objects such as land and waqf of movable objects such as money. On the other hand, with the development of technology, many new innovations have emerged in the world of finance, namely financial technology (fintech). The purpose of this study is to provide a strategic overview of the empowerment of productive waqf in the economic welfare of the community. The method used in this study is a qualitative approach to literature study with descriptive methods. The results of this study indicate that a strategic effort in empowering productive waqf to realize the economic welfare of the community is by optimizing the role of the nazir which includes developing human resources, increasing nazir welfare and improving regulations related to waqf and optimizing the empowerment of productive waqf which includes optimizing aspects of waqf management and distribution , innovation in the concept of empowerment programs, increasing synergy with several related agencies, developing the potential of e-waqf, and involving waqf as one of the government's fiscal
PSAK 112 Sebagai Penguatan Akuntabilitas Wakaf Saham ke Publik Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2023): Wakaf
Publisher : LPPM IAIT

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Abstract

Nadzir is the party that receives waqf property from the Waqif to be managed and developed in accordance with its designation, but the accounting policies applied cause diversity, some nazir apply PSAK Number 109 Accounting for Zakat and Infaq / Alms as the basis for recording, on this basis nazir must be guided and educated for the application of PSAK Number 112 concerning waqf, especially for cash waqf nazir including waqf shares, which are expected to provide accountable and transparent financial reports. The purpose of this study is to provide an illustration of waqf shares based on PSAK Number 112 concerning Waqf Accounting. This research uses literature study. The results of this study are in the form of illustrations of waqf stock transactions with journal entries based on PSAK No. 112 on Waqf Accounting in accordance with the recognition, measurement, disclosure, and presentation of financial statements.
Pengaruh Digital Literacy dan Technology Acceptance Model Terhadap Keputusan Donatur Membayar Zakat, Infaq, Sedekah (ZIS) Melalui Aplikasi Digital Arip Nugraha, Jujun
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2023): Wakaf
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v2i1.116

Abstract

The purpose of this study was to determine the effect of the two Digital Literacy and Technology Acceptance Model variables on Donors' decisions in paying ZIS through Digital Applications at LAZISMU Tasikmalaya City. This study used a quantitative approach which was processed in SPSS involving 20 respondents. The method used is Purposive Sampling with the criteria of Digital Application users who are Donors from LAZISMU Tasikmalaya City. For data obtained using an online questionnaire using a Likert scale of 1 to 5, with statements that strongly agree to disagree. The results of this study indicate that there is a positive and significant influence between the Digital Literacy and Technology Acceptance Model variables on donors' decisions in paying ZIS through Digital Applications at LAZSIMU Tasikmalaya City.

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