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All Journal International Journal of Community Service Learning International Journal of Economics, Business and Accounting Research (IJEBAR) Proceedings of The International Conference on Social and Islamic Studies Penamas: Journal of Community Service
Diaz Martha Chairunnisa
Universitas PGRI Madiun
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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THE EFFECT OF COMPANY'S ROA AND SIZE ON ZAKAT IN SHARIA COMMERCIAL BANKS Diaz Martha Chairunnisa; Anny Widiasmara
International Conference on Social and Islamic Studies Proceedings of the International Conference on Social and Islamic Studies (SIS) 2021
Publisher : International Conference on Social and Islamic Studies

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Abstract

The economy in Indonesia is growing rapidly, including the increasing bankingsector. Sharia banking must fulfill all economic orders that have been set out in the Qur'anand Hadith including obeying the pillars of faith and the pillars of Islam. One of the fivepillars of Islam that must be implemented is Zakat. According to Islamic law, zakat is anasset that is issued when it has reached the conditions stipulated in religious rules. So thatwith Zakat it will foster noble character for both muzzaki and mustahiq to uphold the Islamiceconomy with the grace of Allah Subhanallahu wata'ala. The purpose of this study is toprovide empirical evidence that ROA and firm size have an effect on Zakat. This research isquantitative, secondary data using annual financial report data at www.idx.co.id and thecompany's official website. The sample of Islamic Commercial Bank Companies is 13Islamic Commercial Banks in 2014-2020 using profitability Return on Assets (ROA) andcompany size as measured by Ln total assets. This study uses the data testing method used isdescriptive statistical analysis, hypothesis testing with SPSS 25 with multiple linearregression data analysis techniques and t test. The results showed that ROA and firm size hada significant effect on corporate zakat.
Digital Entrepreneurship Assistance for Handicraft SMEs in Cileng Village Richo Diana Aviyanti; Anny Widiasmara; Heidy Paramitha Devi; Puji Nurhayati; Diaz Martha Chairunnisa; Moh. Tajuddin Azzam Zami
International Journal of Community Service Learning Vol. 6 No. 2 (2022): May 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v6i2.48479

Abstract

The increase in the number of MSMEs will not contribute and support them if they cannot compete with the changing times. Internet of Things (IoT) is one form of changing times that impacts all aspects, including business. The impact of IoT on business is the existence of businesses, from conventional businesses to digital businesses. MSMEs must respond to these business changes, one of which is by changing conventional marketing to digital marketing. This activity aims to increase literacy on marketing strategies and information technology, develop marketing reach, and increase turnover. The target of this PKM program is a group of MSMEs producing handicrafts in Cileng Village, Magetan, which still lacks literacy about marketing and information technology. The method of service is mentoring and training. Mentoring and training related to product photos, making product descriptions using copywriting techniques, and opening an online store. The program is expected to increase knowledge about digital marketing training, market reach, and meeting the desired turnover target. Moreover this community service potential for the development of Creative Economy-based SMEs.
THE INFLUENCE OF COMPANY'S ROA AND SIZE ON ZAKAT WITH ISLAMIC SOCIAL REPORTING AS MODERATING VARIABLES Diaz Martha Chairunnisa; Anny Widiasmara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3854

Abstract

Sharia banking obliged to fulfill all the commands that have been stated in the words of Allah Subhanallahu wata'ala in the Qur'an and obey all the sunnah that has been taught by the Prophet. As a Muslim, it is obligatory to fulfill all the obligatory commands that have been set by Allah, including fulfilling zakat. Zakat must be issued by muzzaki to mustahiq by cultivating noble character both for muzzaki and mustahiq in upholding the Islamic economy. The purpose of this study is to prove empirical evidence of ROA and firm size on zakat and Islamic Social Reporting as moderating. This study uses a quantitative method of secondary data from the Islamic banking sector listed on the Indonesia Stock Exchange with a sample of 13 Islamic Commercial Banks using the 2014-2020 annual financial statements. Profitability is proxied by Return On Assets (ROA) and Company Size using Ln Total Assets. The test method used is descriptive statistical analysis with SPSS 25 hypothesis testing. The results show that ROA and Company Size have a significant effect on corporate zakat and Islamic Social Reporting (ISR) can moderate the effect of ROA and Islamic Social Reporting (ISR) cannot moderate Company Size on corporate zakat.
Pelatihan digital entrepreneurship untuk memasuki pasar virtual: UMKM handycraft Desa Cileng, Kecamatan Poncol, Kabupaten Magetan Anny Widiasmara; Heidy Paramitha Devi; Puji Nurhayati; Richo Diayan Aviyanti; Abd Rohman Taufiq; Diaz Martha Chairunnisa
Penamas: Journal of Community Service Vol. 2 No. 1 (2022): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v2i1.358

Abstract

The increase in the number of MSMEs will not contribute and sustain if MSMEs are not able to compete with the changing times. Internet of Things (IoT) is one form of changing times that has an impact on all aspects, including business. The impact of IoT on business is the shift of business from conventional business to digital business. MSMEs must respond to these business changes, one of which is by changing conventional marketing to digital marketing. The target of this PKM program is a group of MSMEs producing handicrafts in Cileng Village, Magetan which still lacks literacy about marketing and information technology. The purpose of this activity is to increase literacy on marketing strategies and information technology, develop marketing reach, and increase turnover. The method of service is mentoring and training. Mentoring and training related to product photos, making product descriptions using copywriting techniques, and opening an online store. The training program is expected to increase literacy knowledge about digital marketing, expand market reach, and fulfill the desired turnover target.
Co-Authors Abd Rohman Taufiq Anny Widiasmara Aviyanti, Richo Diana Devi, Heidy Paramitha Moh. Tajuddin Azzam Zami Puji Nurhayati Richo Diayan Aviyanti