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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 104 Documents
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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.
ANALISIS KINERJA BADAN AMIL ZAKAT NASIONAL KOTA TASIKMALAYA MENGGUNAKAN METODE BALANCED SCORECARD PERIODE TAHUN 2021-2022 Irwan Fauzy Ridwan; Sopiyawati Anggini Pratama
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2023): Oktober,2023
Publisher : LPPM IAIT

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Abstract

Building a trustworthy and professional image for a zakat management organization is a top priority in addressing the crisis of trust within the community. In this regard, zakat institutions need effective management of zakat, infaq, and alms that prioritize principles of trustworthiness, professionalism, accountability, and transparency to earn the full trust of the community. Therefore, institutions like the National Zakat Amil Agency (BAZNAS) must design effective strategic plans to fulfill their roles and functions.Furthermore, performance assessment or measurement is also a critical element in monitoring the institution's success. To enhance the performance of the Tasikmalaya City BAZNAS, a comprehensive assessment or measurement is required, such as a balanced scorecard. This allows for the evaluation of the zakat institution's performance and identifies areas needing improvement. The balanced scorecard comprises four perspectives: financial, customer, internal business processes, and growth and learning. It emphasizes essential aspects often overlooked in traditional performance measurements, including human resources, operational processes, systems used within the organization, and customer satisfaction, resulting in more accurate measurement outcomes. This research aims to measure the performance of BAZNAS Tasikmalaya City using the Balanced Scorecard framework. The analytical method employed is descriptive with a quantitative approach. In descriptive analysis, this research provides explanations in the form of words and sentences to describe the results of quantitative analysis and elucidate phenomena arising from the data obtained. The research findings indicate that Tasikmalaya City BAZNAS' performance is considered good from a financial perspective (score 1), relatively good from a customer perspective (score 0.7), not satisfactory from an internal business process perspective (score -0.5), and reasonably good from a growth and learning perspective (score 0.7).
PENGARUH E-MARKETING MIX TERHADAP IMPULSE BUYING MELALUI HEDONIC SHOPPING SEBAGAI VARIABEL INTERVENING (Pendekatan Analisis Jalur/Path Analysis padaPlatform TikTok Sho) Junjun Arip Nugraha; Medira Abdillah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2023): Oktober,2023
Publisher : LPPM IAIT

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Abstract

The purpose of this study is to determine the effect of e-marketing mix on impulse buying through hedonicshopping as an intervening variable (study on the Tiktok platform). The method used in this research isquantitative research. The population in this study are Tiktok users. The sampling technique used theAccidental Sampling technique and obtained a sample of 96 respondents. Data collection using the datamethod in the form of a questionnaire and data processing using the SPSS version 25. The analysis toolused was path analysis, using the T test and F test and the coefficient of determination. The results of theanalysis show that the product variable (X1) has no significant effect on impulse buying (Y) with a betavalue of 0.091, promotion (X2) has no significant effect on impulse buying (Y) with a beta value of 0.028,place (X3) has no negative effect significant effect on impulse buying (Y) with a beta value of -0.053, price(X4) has no significant negative effect on impulse buying (Y) with a beta value of -0.097, personalization(X5) has no significant effect on impulse buying (Y) with beta value of 0.152, privacy (X6) has no significanteffect on impulse buying (Y) with a beta value of 0.264, Customer Service (X7) has a significant effect onimpulse buying (Y) with a beta value of 0.501, Community (X8) has an effect no significant negative effecton impulse buying (Y) with a beta value of -0.208, Site (X9) has no significant negative effect on impulsebuying (Y) with a beta value of -0.049, Security (X10) has no significant negative effect on impulse buyingbuying (Y) with a beta value of -0.053, Sales Promotion (X11) has no significant effect on impulse buying(Y) with a beta value of 0.067
DIGITALISASI PEMBAYARAN ZAKAT, INFAK DAN SEDEKAH (ZIS) (STUDI KASUS LAZISMU KOTA TASIKMALAYA) Danial Kusumah; Hanan Nur Syam Bilad
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2023): Oktober,2023
Publisher : LPPM IAIT

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Abstract

The purpose of thisstudy is to analyze the implementation and role of digital technology in collecting zakat, infaq and alms (ZIS) funds at LAZISMU Tasikmalaya City. The research method was carried out with a descriptive qualitative approach. the data sources used were primary and secondary data, the data collection methods used were interviews and documentation. The results of thisstudy indicate that: the form of implementation of the digitalization of collecting zakat, infaq and alms funds is digital payment and digital socialization by utilizing social media. Digitalization in the collection of zakat, infaq and alms funds plays a role because it makes it easier for LAZISMU and muzakki to save time and money. And also makes the collection of zakat funds more transparent, massive, effective and efficient. However, the role of digitalization has not been maximized due to the lack of human resources and the lack of promotion in the form of advertisements so that public knowledge of this digital system is very minimal and people are not yet literate in digital technology.
EFEKTIVITAS PENDAYAGUNAAN DANA ZAKAT, INFAK DAN SEDEKAH (ZIS) PADA PROGRAM BANGKIT LAZ PERSIS KLP CIPEDES KOTA TASIKMALAYA Muhamad Zainul Abidin; Jajang Rusmana
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2023): Oktober,2023
Publisher : LPPM IAIT

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Abstract

This study aims to explain the effectiveness of the utilization of zakat, infaq and alms (ZIS) funds in the BANGKITLAZ Persis KLP Cipedes program. This program has not been carried out for a long time to cover the area of TasikmalayaCity where there are still many mustahik in Tasikmalaya City who need business capital assistance, so with this problemthe authors want to examine how effectively this program is running for increasing the welfare of mustahik in this casethose who have micro businesses located around Cipedes District according to the location where this program isimplemented.The research conducted is descriptive qualitative research, because according to the author this method issuitable and relevant to the object of research. In this study, the data used were qualitative data, namely those originatingfrom primary and secondary data which were then formulated and interpreted so that they were arranged into one. Datacollection was carried out using observation techniques, interviews, documentation, and literature study. All of theseinstruments support and complement each other in order to obtain complete and accurate data.The results showed that LAZ Persis KLP Cipedes had succeeded in utilizing zakat, infaq and alms funds inincreasing the welfare of mustahik with a total of 21 beneficiaries who were successfully empowered in the Rise program.The BANGKIT program has been running effectively as evidenced by the increase in the level of income earned by mustahikbefore and after receiving assistance. Then, there has also been an increase in the spiritual aspect of the mustahik whichis in accordance with the aim of the Rise program, namely to increase the spirituality of the recipients of venture capitalassistance
PENGARUH MODAL USAHA DAN JAM KERJA TERHADAP PENDAPATAN PEDAGANG PASAR PANCASILA DI KOTA TASIKMALAYA Siti Sundari; Alin Lindayani
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2023): Oktober,2023
Publisher : LPPM IAIT

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Abstract

The size ofthe working capital used in the business will certainly affectthe income earned by traders. Capitalfor traders is also one of the production factors that affect income levels. The main objective of this studywas to determine the effect of capital and working hours on the income of Pancasila market traders inTasikmalaya City.The method used in this study is a quantitative approach, taking samples using simple random samplingtechnique with a total of 65 respondents. While collecting data with a questionnaire (questionnaire). Dataanalysis used instrument tests consisting of validity and reliability tests, classic assumption tests, hypothesistesting consisting of multiple linear regression tests, t tests, f tests, and R square tests.The results of the study show that: 1) business capital has a positive and significant effect on the income ofPancasila market traders in Tasikmalaya City. 2) working hours do not significantly affect the income ofPancasila market traders in Tasikmalaya City. 3) Simultaneously capital and working hours have asignificant effect on the income of Pancasila market tradersin Tasikmalaya Cit
Strategi Promosi untuk Meningkatkan Jumlah Anggota Koperasi Simpan Pinjam Pembiayaan Syariah Mitra Insan Mandiri Rani Nurnawati
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2023): Oktober,2023
Publisher : LPPM IAIT

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Abstract

In the matter of marketing, cooperative institutions will be placed in a market that is likened to a battlefield for many existing savings and loan cooperatives that have been engaged in the same community, it is necessary to create an effective promotional strategy in order to win the competition. Therefore, as the competition between cooperatives and other financial institutions has been emerged, the cooperative management must be able to manage the company effectively, so that consumers or members do not switch to other financial institutions. Apromotional strategy has been commonly practiced by existing financial institutions, henceforward a savings and loan cooperativ must advance its promotional strategy in order to have strong competitiveness by using a good and targeted promotional strategy. A good promotional strategy will place the savings and loan cooperatives in a strong position, especially in the face of current competition. The purpose of this study was to determine the Promotion Strategy and efforts that has been done by KSPPS MIM to increase the number of its members. Data were collected from primary sources through observation and direct interviews with the institutions, and fromsecondary data such as literature, reports, and documents related to the development of cooperative members. The results show that the particular cooperative has implemented promotional strategy through Personal Selling, activation and data collection of members and advertising through digital platform such as social media. The implementation of cooperative education activities is the main focus of the cooperative as an effort to retain and recruit its members.
PENGARUH KUALITAS LAYANAN DAN KUALITAS PRODUK BSI MOBILE BANKING TERHADAP KEPUASAN NASABAH BANK SYARIAH INDONESIA (Studi : Kota Tasikmalaya Tahun 2023 Dede Aji Mardani; Dini Apriani aji
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2023): Oktober,2023
Publisher : LPPM IAIT

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Abstract

This study is to analyze the effect of service quality and product quality of BSI Mobile simultaneously on the quality of service and product quality of BSI Mobile simultaneously oncustomer satisfaction of Bank Syariah Indonesia in Tasikmalaya City. The method used In this study the authors used a quantitative approach. quantitative approach. Quantitative method is a research method that can be research method that can be interpreted as a research method based on the philosophy of positivism philosophy, used to research on certain populations or samples, data collection using research instruments, data analysis isquantitative with the aim of testing the hypothesis that has been set. The results of this research This research shows that Bank Syariah Indonesia (BSI) has a positive and significant influence on customer satisfaction. significant influence on customer satisfaction,. Mobile banking service quality Bank Syariah Indonesia (BSI) has a positive and significant effect on customer satisfaction. Bank Syariah Indonesia customers in Tasikmalaya City. Mobile product quality banking of Bank Syariah Indonesia (BSI) has a positive and significant effect on customer satisfaction. on customer satisfaction. It can be said that the quality of Bank Syariah Indonesia mobile banking products (BSI) has a positive and significant effect on customer satisfaction. Bank Syariah Indonesia customers in Tasikmalaya City. So that service quality and product quality simultaneously simultaneously have a positive and significant effect on customer satisfaction of Bank Syariah Indonesia in Tasikmalaya City.Syariah Indonesia in Tasikmalaya City
ANALISIS FAKTOR KENDALA FUNDRAISING PADA LEMBAGA ZAKAT DI INDONESIA Aksen Tias, Muhamad; Majaya, Dhafin; Dzikry Rizkyawan, Mohammad; Ardiansyah, Alfian; Tiarahman, Robi
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2024): Maret 2024
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v4i2.268

Abstract

According to the year-end report of 2021, the national zakat collection amounted to 14 trillion Indonesian Rupiah. However, in 2022, BAZNAS (National Amil Zakat Agency) was only able to collect zakat funds amounting to Rp 546 billion, still falling below the potential figure. The method used was qualitative descriptive with a conceptual analysis model. This research relied on secondary data sources with literature review techniques and content analysis methods. The findings of this study highlight several issues in the collection and distribution of zakat funds in Indonesia. The primary factors limiting zakat collection include low literacy and inadequate human resources quality, encompassing insufficient public knowledge, individual distribution tendencies, and a lack of awareness regarding zakat obligations.
ANALISIS FAKTOR KENDALA FUNDRAISING PADA LEMBAGA ZAKAT DI INDONESIA Aksen Tias, Muhamad; Majaya, Dhafin; Dzikry Rizkyawan, Mohammad; Ardiansyah, Alfian; Tiarahman, Robi; Nurhasanah, Elis
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2024): Maret 2024
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v4i2.269

Abstract

According to the year-end report of 2021, the national zakat collection amounted to 14 trillion Indonesian Rupiah. However, in 2022, BAZNAS (National Amil Zakat Agency) was only able to collect zakat funds amounting to Rp 546 billion, still falling below the potential figure. The method used was qualitative descriptive with a conceptual analysis model. This research relied on secondary data sources with literature review techniques and content analysis methods. The findings of this study highlight several issues in the collection and distribution of zakat funds in Indonesia. The primary factors limiting zakat collection include low literacy and inadequate human resources quality, encompassing insufficient public knowledge, individual distribution tendencies, and a lack of awareness regarding zakat obligations.

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