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Penelitian

Tanggal Publikasi: 5 Jun 2018

Constructing an Islamic Socially Responsible Investment (SRI) Index; The Case of Indonesia

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The aim of this study are: (i) to develop an index based on Islamic stock from List of Islamic Securities (DES) and integrate them with the concept of Socially Responsible Investment (SRI) and (ii) to compare the performance of the constructed index with Jakarta Islamic Index (JII) and SRI Kehati Index. We construct the index using Equally Weighted Method from extensive dataset of more than 300 Islamic securities listed in the List of Islamic Securities (DES). Our result is fairly striking as the Islamic SRI index outperform JII and SRI Kehati as well. We conclude that additional screening with ESG parameter does not impact the index performance. To our knowledge, this research is the first to introduce an Islamic SRI stock Index, particularly in Indonesia. Hence, the result could be a consideration for the Indonesia stock exchange (IDX) stakeholder to introduce this index to the market. Furthermore, the results is expected to help investors in selecting stock that meet the standards of Islamic stocks while also fulfill the ESG criteria into their investment portfolios.

Penelitian

Tanggal Publikasi: 5 Jun 2018

Halal purchase intention on processed food

The objective of this study is to investigate the factors affecting customers on purchasing halal purchase intention on processed food. A purposive sampling method with 193 respondents and the data analysis is done by SEM-PLS method. The results show that halal awareness, health reason, and perceived value have a significant and positive direct effect on purchasing intention. Halal marketing also shows a significant and positive effect on purchasing intention. The food safety, halal certification, brand image, and perceived quality show the same effect which has no direct effect on purchasing intention. Furthermore, Food safety has an indirect effect on purchasing intention through health reason. Halal certification has an indirect effect on purchase intention through brand image variable. Meanwhile, brand image and perceived quality have an indirect effect through perceived value variable on purchasing intention.

Penelitian

Tanggal Publikasi: 1 Jun 2018

Applicability of theory of constraint in predicting Ghanaian SMEs investment decisions.

This study investigated dimensions of SME’s constraints and decisions to Invest in the Ghanaian Oil and Gas Sector. Using a binominal regression model we analyzed primary data from 497 local SMEs. The study found that SMEs with inadequate capital, had high level of competition, had high corruption perception, lacked policy awareness, lacked adequate external credit facilities, had inadequate information, lacked managerial capabilities, lacked technological capabilities were less likely to invest in the Ghanaian oil and gas sector. Per contra, inadequate human resources capabilities, inadequate entrepreneur characteristics exerted no significant influence on SMEs decisions to invest in the Ghanaian oil and gas sector. This study has implications on oil and gas policies, investment decisions and future research. Particularly Ghanaian government is required to expedite and enforced the Local Participation in Petroleum Activities Policy under the Petroleum Regulations. This study could be replicated within other emerging economies using different models.

Penelitian

Tanggal Publikasi: 24 Mar 2018

Ensiklopedia Leadership dan Manajemen Muhammad SAW" The Super Leader Super Manager

Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager DSpace Repository DSpace Home Ekonomi Syariah Perpustakaan Koleksi Reference View Item Login Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager Show full item record Title: Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager Author: Dr. Muhammad Syafi'i Antonio Abstract: URI: http://repository.pelitabangsa.ac.id/xmlui/handle/123456789/844 Date: 2018-03-24  Files in this item Files Size Format View Description 1540192046269_1 ... _IMG_20180322_0040.jpg.jpg 2.479Mb JPEG image View/Open Gambar "Ensiklopedia Leadership dan Manajemen Muhammad SAW " the Super Leader Super Manager"

Penelitian

Tanggal Publikasi: 20 Mar 2018

The Implementation of Total Quality Management (TQM) In Small and Medium Manufacturing Company (SMMC) and Its Impact to Competitiveness and Performance

This study aims to analyze the influence of Total Quality Management (TQM) implementation to competitive advantage and company’s performance, especially to small and medium manufacturing company. Using Partial Least Square (PLS) tested the hypothesis of Structural Equation Modelling (SEM). There is significant influence between TQM implementation to competitive advantage. Likewise with a competitive advantage to the company’s performance there is significant influence. But there is no significant influence directly between TQM to the company’s performance. The study discusses about the implementation of TQM in small and medium manufacturing companies. In the practice, implementation of TQM in small and medium manufacturing companies are not as smooth as the large manufacturing company

Penelitian

Tanggal Publikasi: 17 Feb 2018

PROSES PEMILIHAN PERBANKAN SYARIAH DALAM PERSPEKTIF MASYARAKAT MUSLIM DI PEKANBARU, RIAU: SATU KERANGKA KONSEPTUAL

Makalah ini fokus kepada kajian tentang sikap dan gaya hidup masyarakat muslim di Pekanbaru, Riau dan perspektif mereka dalam memilih perbankan syariah. Meskipun masyarakat Indonesia umumnya dan masyarakat Pekanbaru, Riau, khususnya mayoritas beragama Islam, namun kenyataan menunjukkan bahwa mereka lebih memilih perbankan konvensional dibandingkan perbankan syariah. Masalah yang timbul adalah, apakah hal tersebut didasari oleh sikap dan gaya hidup mereka dalam melaksanakan perintah agama? Ataukah karena produk dan sarana prasarana yang ditawarkan perbankan syariah belum sesuai dengan sikap dan gaya hidup mereka?. Makalah ini coba membentuk suatu kerangka konseptual tentang fenomena tersebut khususnya tentang sikap dan gaya hidup konsumen muslim dan kesannya kepada proses pemilihan perbankan syariah. Kajian ini dilakukan menggunakan kaedah kajian perpustakaan dan analisis deskriptif. Dapatan kajian adalah membentuk suatu kerangka konseptual tentang strategi pemasaran perbankan syariah khususnya yang berhubungan dengan sikap dan gaya hidup konsumen muslim yang sejalan dengan konsep Islam.

Penelitian

Tanggal Publikasi: 13 Feb 2018

Do You Capture Financial Crisis?

This article summarizes the multitude of empirical studies in the area of Islamic banking and finance with purpose to analyze impact of Islamic banking and finance studies to practice by mapping research direction and the depth of the study. The studies are categorized based on research paradigm, countries being researched, methods employed, and results that lead to policy direction in the particular period. The research found that the research direction of the papers under study mostly employ positivist paradigm with countries being researched are generally Malaysia, Pakistan, Indonesia and UAE. It documents that the papers did not link directly to the future policy directions ie. to predict and prepare for financial crisis, rather they merely responded to the undergoing policies or themes of the journals. This review provides insights for understanding the importance of guiding future policy direction in the area of Islamic banking and finance by publishing more research policy papers authored by both academics and professionals.

Penelitian

Tanggal Publikasi: 1 Feb 2018

Public Equity Crowdfunding: What Islamic Microfinance needs to ponder

On the development of microfinance institutions, fintech will stimulate the revival of easy-to-use commerce and online business and change the complexities in how the market operates. Technological advances have encouraged innovative financing and market-based financing solutions that allow for more financial democratization for small businesses and entrepreneurs that have an innovative business idea. Currently, in terms of regional solidarity, Indonesia, Malaysia, Thailand and Singapore are expected to become the new Fintech powers in the Asian region. In that way, fintech not only represents a component of financial services innovation but it can also fill the financing gap for more than 200 million microfinance businesses in Southeast Asia worth nearly US$300 billion per year

Penelitian

Tanggal Publikasi: 1 Feb 2018

Bank Wakaf: Apa dan Bagaimana

Buku "BANK WAKAF Apa dan Bagaimana" ini pada dasarnya bukan suatu yang betul-betul baru, namun setidaknya kami ingin mengingatkan bahwa masih begitu banyak dan luas potensi umat yang bisa kita manfaatkan tapi sampai kini belum termaksimalkan. Kami sadar bahwa apa yang ada dalam buku ini mungkin masih mentah dan masih perlu banyak eksplorasi, sekali lagi setidaknya kami telah memberikan umpan, tinggal sejauh mana semua komponen umat bisa turut mengambil bagian dalam pengembangan potensi-potensi pendanaan umat agar kemaslahatan umat yang kita citakan semakin nyata. Buku ini terdiri dari 9 bab yang membahas tentang: Konsep dasar, hukum dan sejarah wakaf, wakaf tunai, istibdal wakaf, wakaf dalam perspektif ekonomi dan keuangan Islam, tata kelola, rancang bangun model pembiayaan, crowdfunding berbasis fintech, dan dana wakaf berbasis kotak jumat. Institusi ZISWAF atau Zakat, Infak, Sedekah dan Wakaf dalam kerangka kerja keuangan sosial Islam menjadi sangat krusial untuk mengisi kekosongan pendanaan dan memberi manfaat dalam intermediasi kesejahteraan sosial. Buku ini diharapkan mampu mengeksplorasi potensi dan penerapan institusi wakaf di bidang pembiayaan sosial dan pembangunan melalui pengefektifan intermediasi sosial antara para dermawan dan yang membutuhkan (umat

Penelitian

Tanggal Publikasi: 31 Jan 2018

ANALYSIS OF WOMEN’S PARTICIPATION IN EFFORT TO INCREASE THE FAMILY INCOME

The importance of women's participation in the current era of development becomes a place where women and men should have equal opportunity to optimize themselves without ignoring their responsibilities. One alternative that can be used to optimize the potential of women to improve their standard of living is by entrepreneurship. It is undeniable that currently there are 14% of female head of households of the total population with welfare levels below 40%. According to that fact, it affirms that involvement of women in development is very important. The purpose of this research is to analyze the participation of women in effort to increase family income through one of the programs owned by Rumah Zakat. Income that became one of the real indicators to rehabilitate certain circumstances became the main goal of the program that implemented by Rumah Zakat. The method used in this research is quantitative method with descriptive research type. The result showed that from 941 samples used, there were 712 (76%) female beneficiaries, and 229 (24%) beneficiaries were male. In addition, until June 2017 the beneficiary in this program is able to increase their average income by 9%.

Penelitian

Tanggal Publikasi: 31 Jan 2018

FULFILLMENT CHILDREN’S RIGHT THROUGH THE ZAKAT OPTIMIZATION

One of child protection effort besides protection from violence, neglect, and abuse is how to ensure  every rights of the child is fulfilled well. But in fact, the poverty that also attached to the children is an obstacle to the fulfillment of children's rights in accordance with what is listed in the UN Convention on the Rights of the Child. To cope with these situation, optimizing zakat is certainly one of the alternatives that can be used. Through the optimization of zakat, the child can fulfill his rights in accordance with the contents of the Convention such as the right to survival, the right to grow and develop, the right to protection, and the right to participate. The research method used in this article is qualitative method with descriptive qualitative research type. Methods of data collection used is by interview, observation, and documentation study. Based on the result of this research indicate, until June 2017 through zakat optimization which has been done by Rumah Zakat has provided free education access to 2,006 children, and 6,578 scholarships for children education throughout Indonesia. In addition, through the optimization of zakat that have been done has successfully provided assistance to 15,303 child beneficiaries, through the health programs provided. The conclusion of this research is that the fulfillment of children's rights that have been done through the optimization of zakat covers the fulfillment of the right of child survival, children's right to grow and develop, and the right to get protection.

Penelitian

Tanggal Publikasi: 31 Jan 2018

MENGEMBANGKAN SIKLUS PENERAPAN SISTEM MANAJEMEN KINERJA BERBASIS KEMASLAHATAN

This research aims to develop the implementation cycle of performance management based on benefit (maslahah performance). Maslahah performance consists of 6 orientation namely worship orientation, internal process orientation, learning orientation, talent orientation, customer orientation and wealth orientation. The study was conducted through in-depth literature study of previous research related to the concept of maslahah, the performance management system of maslahah, the balanced scorecard (BSC) and the quality management system. Research shows that maslahah performance can be applied with the foundation of PDCA cycle that is Plan - Do - Check - Action. The Plan step is developed into 5 steps: strategic planning, identifying the safety foundation, determining the maslahah behavior, determining the size and agreeing the performance contract. Step Do is developed into steps to implement performance. Check step was developed into a monitoring step. Action Steps are developed into follow-up steps

Penelitian

Tanggal Publikasi: 26 Jan 2018

Risiko Pembiayaan dan Determinannya pada Perbankan Syariah di Indonesia

One major problem of Islamic banking in Indonesia today is the high Non-Performing Financing (NPF) with its ratio amounted to 5.68% in June 2016. This paper aimed to identify and examine both macroeconomic and bank-specific factors affecting NPF ratio of Islamic banking. Particularly, it used the panel data regression method with a monthly data basis of eleven Islamic commercial banks in Indonesia. Furthermore, there were two periods examined i.e. from December 2011 to June 2016 (no specific restrictions on economic performance) and from February 2013 to January 2015 (restriction on economic performance). Technically, the dependent variable was NPF ratio (NPF) and the independent variables were Industrial Production Index (IPI), Real Sales Index (IPR), the difference between the BI Rate and inflation (BIREAL), the exchange rate of Rupiah against the US Dollar (EXR), the annual growth of financing (GFINY ), the ratio of financing to total assets (FINTA), the Capital Adequacy Ratio (CAR), Return on Assets ratio (ROA), the coverage of loan loss provision (CKPN), and the concentration of financing in the real estate sector (REFIN). The results showed that in the two periods examined, NPF was significantly influenced by the internal factors. In the first period, NPF was significantly influenced by GFINY, CKPN, and REFIN while in the second period, NPF was significantly influenced by CAR, ROA, CPKN, and REFIN. This shows that the quality of risk management implementation, profitability and capital are important factors in reducing the NPF ratio.

Penelitian

Tanggal Publikasi: 1 Jan 2018

ANALISIS STRATEGI PENGELOLAAN WAKAF PRODUKTIF DI INDONESIA

Islamic Waqif has an important role as one of the instruments in the economic empowerment of the people. In history, awqf played an important role in the development of social, economic and cultural life of the people. Both laws and regulations in the form of Law No. 41 of 2004 and Government Regulation No.42 of 2006 regulating the interests of worship, education, social and more important are the interests of the people's economic welfare.

       This study has a general purpose to formulate productive awqf management strategies in Indonesia, with specific objectives as follows: a.Identify constraints in developing productive awqf in Indonesia; b. Formulate productive awqf management strategies in Indonesia as literacy efforts in the field of da'wah in the community.

       Research examines the factors that influence the productive awqf management in Indonesia, through interviews of experts and regulators. Then analyze the policy. With the ANP and SWOT methods, that found the Strengths factors are Regulations / Laws and the largest Muslim population in the world. While Weaknesses are a lack of socialization and traditional mindset about awqf. Elements in the SWOT method, which is an opportunity to develop awqf (Opportunity) is the collection of endowments as the main element of worship and Professionalism in managing waqif funds. And the    Threats in waqif management are materialistic lifestyle (hedonism) and non-Islamic education patterns. It is expected that the results of this study can provide input to the Regulators (Government and Legislature), Academics, Wakif and the Community beneficiaries of the awqf itself.

Penelitian

Tanggal Publikasi: 1 Jan 2018

Islamic economics: Principles and analysis

With the impressive emergence of Islamic finance as a branch of Islamic economics, the need for a solid knowledge base that encompasses theories, thoughts and applications related to the subject increased in importance. However, writing about Islamic economics is a great challenge due to the differences in opinion on many of its issues. This includes methodologies for determining the Islamic perspective on economic concepts and issues as well as applicable solutions for today’s economic and social problems. It is further argued that Islamic economics topics are not as clear as those in conventional economics as they have their own religious, spiritual and social dimensions. The points of controversy have generated lengthy discussions. Moreover, Islamic economics encompasses a vast array of topics and approaches, from the purely theoretical, which may include philosophy or religious ideas, to mathematical and quantitative analyses. We tried our best throughout this textbook to simplify, clarify and summarise these concepts to make them accessible to all readers including students, practitioners, academics and even interested non-specialists. This textbook presents, discusses and analyses various topics and issues related to Islamic economics ranging from philosophical, epistemological and methodological to microeconomic and macroeconomic perspectives. In this endeavour, the social aspect of Islamic economics—an essential part of the discipline—is not neglected. The textbook compares Islamic ideas and concepts related to economics with those in conventional economics to highlight Islamic economics as a distinct field of knowledge with an emphasis on the ethical and social aspects. The authors have tried their level best to explain the theoretical concepts as simply as possible without ignoring today’s realities and without compromising Sharīʿah principles and objectives. One of the main objectives of the book is to provide the reader with Islamic economic ideas and solutions that are realistic and applicable within the current highly globalised economic and business environment, which is largely dominated by conventional interest-based systems and institutions. Despite being written for an elementary-level audience, this textbook can also be beneficial to a wide range of specialist and non-specialist readers and seekers of knowledge. For those specialising in Islamic economics, it is an appropriate source of reference to gain an overview on different topics relating to the foundations of Islamic economics. At this point, however, it must be mentioned that each topic deliberated upon, by its nature, would require a book on its own to cover all its aspects. Therefore, further exploration is required for Islamic economics specialists. A list of references and recommended readings is provided for that purpose at the end of each chapter. On the other hand, students of mainstream economics, finance and other academic majors will find this textbook an excellent resource for comprehensive knowledge of Islamic economics and its related issues. Universities may benefit from the different topics presented in this textbook in designing or preparing their economics courses at different levels based on their own curriculums and classes. This textbook could be used at the undergraduate level or even for a master’s level economics or Islamic economics course, especially in an Islamic banking and finance programme or for an MBA having a specialisation in Islamic banking and finance where an economics or Islamic economics course is offered. Furthermore, practitioners and interested readers who are seeking essential and simple knowledge about

Penelitian

Tanggal Publikasi: 1 Jan 2018

Tafsir ekonomi kontemporer : menggali teori ekonomi dari ayat-ayat Al-Qur'an

Buku ini berusaha menggali beberapa teori ekonomi yang terkandung di dalam ayat-ayat Al-Qur'an dengan menggunakan metode dengan pendekatan yang jarang dilakukan oleh penulis lain-nya yaitu pendekatan “tafsir ekonomi”. Di mana pendekatan “tafsir” merupakan
pendekatan original yang selama ini digunakan oleh para ulama dalam menggali hukum, hikmah, dan ilmu yang terkandung dalam Al-Qur'an. 

Penelitian

Tanggal Publikasi: 1 Jan 2018

THE GROWTH PERFORMANCE OF JUVENILE YELLOW FIN SEABREAM (ACANTHOPAGRUS ARABICUS) FED AT DIFFERENT FEEDING RATES WHILE REARED IN FLOATING NET CAGES.

This study investigated feeding management of yellowfin seabream, Acanthopagrus arabicas, juveniles under different feeding rates and its relationship to growth performance, survival, cannibalism and body composition. Thirty healthy fish (21.87±0.22g initial weight) were stocked in 12 separate net cages 3.4m<sup>3</sup> assigned to four groups: F1, F2, F3, and F4 to receive feed at 3%, 5%, 7% and 9% body weight per day (bw/d). The juveniles were fed twice daily with a diet containing 42% protein for seven weeks. At the end of the feeding trial, group F3, fed at 7% bw/d, had significantly (P&lt;0.05) higher percent weight gain, average daily weight gain and specific growth rate, followed by groups F2 (5% bw/d) and F4 (9% bw/d). The poorest growth performance was recorded in F1 (3% bw/d). Cannibalism was not seen in any treatment group, and survival was recorded 100%. In the whole fish body proximate composition, protein, ash and moisture showed no change while lipid levels in the fish bodies increased with increasing feeding ratio. Based on the results, 7% bw/d was the optimum feeding rate for J. arabicas under given experimental conditions.

Penelitian

Tanggal Publikasi: 1 Jan 2018

ANALISIS KERITIS KONSEP MANAJEMEN KEUANGAN PERUSAHAAN DALAM PERUSAHAAN SYARIAH

Konsep syariah merupakan konsep yang akhir-akhir ini mulai sering digunakan oleh sebuah entitas sebagai identitas perusahaannya. Konsep tersebut terutama diterapkan pada sistem manajemen pemasaran dan manajemen sumber daya mausia pada sebuah perusahaan. Namun, dalam manajemen keuangan perusahaan sendiri belum banyak diterapkan prinsip dan nilai-nilai Islam yang menjadikan perusahaan syariah tersebut berbeda dengan perusahaan konvensioanl dari sisi manajemen keuangannya. Penelitian terkait manajemen keuangan perusahaan juga masih sedikit, sehingga hal tersebut juga menyebabkan perusahaan yang menerapkan konsep syariah kekurangan literatur dalam mengelola keuangannya sesuai dengan prinsip syariah. Oleh karena itu, penelitian ini dilakukan untuk dapat membedakan secara kritis manajemen keuangan perusahaan yang diterapkan berdasarkan prinsip dan nilai Islam, sehingga nantinya dapat menjadi acuan bagi perusahaan yang menerapkan prinsip syariah. Ruang lingkup manajemen keuangan perusahaan yang dibahas dalam penelitian ini adalah proses pengelolaan keuangan perusahaan yang diawali saat memperoleh pendanaan hingga pelaporan manajemen keuangannya. Oleh karena itu, pembahasan manajemen keuangan dalam penelitian ini mencakup hakikat tujuan perusahaan, nilai waktu uang, teori struktur modal, teori biaya modal, instrumen keuangan, teori penganggaran modal, manajemen moda kerja, dan laporan keuangan beserta analisisnya. Penelitian ini menggunakan metode analisis kritis terhadap teori-teori manajemen keuangan perusahaan konvensional, dengan menggunakan pendekatan normatif yang didasarkan pada nilai dan prinsip Islam yang terkandung dalam Al-Quran dan Hadits, serta pendekatan konseptual yang didasarkan pada asumsi-asumsi yang menyusun teori manajemen keuangan perusahaan konvensional. Hasil dan pembahasan dalam penelitian ini menyajikan konsep manajemen keuangan perusahaan yang didasarkan pada prinsip dan nilai-nilai Islam, berupa pencapaian tujuan mashlahah dan falah, yang berarti mengakomodasi kepentingan seluruh stakeholder mencakup pemilik perusahaan, karyawan, konsumen, juga masyarakat luas. Diikuti dengan konsep nilai waktu uang yang diperbolehkan dalam Islam pada beberapa kondisi, konsep alternatif pendanaan modal dan operasional bagi perusahaan yang sesuai dengan prinsip syariah beserta instrumen dan perhitungan biaya modalnya. Selain itu juga alternatif penilaian investasi yang terlepas dari diskonto, melainkan menggunakan standar emas. Pembahasan penelitian ini juga mencakup pelaporan manajemen keuangan yang harus disajikan oleh perusahaan beserta analisis yang harus dilakukan atas kinerja perusahaan, yang sesuai dengan prinsip dan nilai-nilai Islam.

The concept of sharia is a concept that has recently started to be used frequently by an entity as its corporate identity. The concept is mainly applied to marketing management systems and human resource management in a corporate. However, in the corporate financial management has not been widely applied of principles and Islamic values that make the sharia companies are different from the convention company from the side of financial management. Research related to the corporate financial management is also still in minimum number, so it also causes lack of literature in managing its finances in accordance with the principles of sharia. Therefore, this research is conducted to be able to distinguish critically the corporate financial management applied based on the principles and values of Islam, so that later can be a reference for corporate that apply the principles of sharia. The scope of corporate financial management discussed in this research is the financial management process of a company that begins when obtaining funding until its financial management reporting. Therefore, the discussion of financial management in this study involve the nature of corporate objectives, time value of money, capital structure theory, cost of capital theory, financial instrument, capital budgeting theory, working capital management, and financial report alongwith its analysis. This study uses a critical analysis of conventional financial management theory, using normative approach based on Islamic values and principles contained in Al-Quran and Hadith, as well as a conceptual approach based on assumptions that make up the conventional theory of corporate financial management. The results and discussion in this study presents the concept of corporate financial management based on Islamic principles and values, in the form of achieving the goals of mashlahah and falah, which means to accommodate the importance of all stakeholders including the owners of the company, employees, consumers, as well as the wider community. Followed by the concept of time value of money allowed in Islam in some conditions, the alternative of capital structure the company in accordance with the principles of sharia and its instruments alongwith its calculation of capital costs. It is also an alternative investment assessment of capital budgeting regardless of discount, but using the gold standardization. Discussion of this study also includes financial management reporting that should be presented by the company along with the analysis to be evaluate on the performance of the company, in accordance with Islamic principles and values.

Penelitian

Tanggal Publikasi: 1 Jan 2018

PANDUAN PENGHITUNGAN ZAKAT: KONSEP, APLIKASI, DAN CONTOH KASUS DI INDONESIA

Puji dan syukur kita panjatkan kehadirat Allah SWT karena atas rahmat, karunia dan hidayah-Nya, Pusat Kajian Strategis Badan Amil Zakat Nasional (PUSKAS BAZNAS) dapat mempersembahkan buku “Panduan Penghitungan Zakat: Konsep, Aplikasi, dan Contoh Kasus di Indonesia”. Secara umum buku ini mencoba menyajikan panduan umum akuntansi zakat, mulai dari konsep, aplikasi, serta contoh kasusnya di Indonesia. Kehadiran buku ini diharapkan menjadi acuan dan sumber informasi tentang bagaimana pelaporan dana zakat dilakukan dengan akuntabel. Kami berharap bahwa buku ini dapat menjadi amal ibadah dan sumbangsih nyata bagi perkembangan kontribusi dunia perzakatan Indonesia. Semoga Allah SWT senantiasa melimpahkan taufik, hidayah, rahmat dan maghfirah-Nya kepada kita semua. Amin.

Penelitian

Tanggal Publikasi: 1 Des 2017

ANALISIS STRATEGI PENGHIMPUNAN ZAKAT DENGAN PENDEKATAN BUSINESS MODEL CANVAS

zakat pada BAZNAS saat ini dengan dijabarkan dalam model Business Model Canvas (BMC) adalah mencakup sembilan elemen BMC; muzakki yang membayarkan zakatnya ke BAZNAS mencakup muzakki individu dan muzakki perusahaan. BAZNAS memberikan kepada para muzakki kartu muzakki  yang disebut Nomor Pokok Wajib Zakat (NPWZ). Terdapat konter khusus untuk menerima zakat. Layanan muzakki pada BAZNAS juga memungkinkan bagi muzakki untuk melakukan konsultasi mengenai zakat. Dana zakat yang terhimpun adalah dana amanah yang bukan menjadi miliknya. Sehingga pengelolaannya harus disesuaikan dengan ketentuan yang telah ada dalam syariah. Strategi penghimpunan zakat pada BAZNAS meliputi peningkatan kerja sama dengan berbagai instansi swasta dan pemerintah termasuk dengan mengadakan berbagai seminar dan workshop mengenai zakat. BAZNAS juga dapat menyalurkan beasiswa kepada perguruan tinggi khususnya pada prodi zakat. Disamping itu, konter layanan zakat perlu ditambah di berbagai lokasi strategi. BAZNAS juga dapat menjaring muzakki dari kalangan petani. BAZNAS dituntut untuk mengembangkan ICT dalam pengelolaan zakatnya.