Articles
<![CDATA[Perilaku Mustahiq Dalam Memanfaatkan Dana Zakat Perspektif Ekonomi Islam ]]>
<![CDATA[Urif, Usman Zainuddin]]>;
<![CDATA[Herwanti, Tatiek]]>;
<![CDATA[Huzaini, Moh.]]>
<![CDATA[ IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah Vol 5, No 1 (2018) ]]>
Publisher : <![CDATA[STAIN PAMEKASAN ]]>
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DOI: 10.19105/iqtishadia.v5i1.1649
<![CDATA[This study aims to determine the mustahiq (Beneficiaries) behavior of the poor and fakir (Very poor) in utilizing zakat funds received from the National Amil Zakat Agency (BAZDA/ BAZNAS) in East Lombok Province of West South East Island, and to examine whether zakat funds can change mustahiq (Beneficiaries) status to be muzakki (Donors). This research using qualitative approach with 7 informants. Data collection methods used are observation techniques, interviews and documentation. Determination of informant researcher use purposive sampling and snowball technique. The results of this study indicate that the behavior mustahiq in utilizing zakat funds categorized on two behaviors of consumptive behavior and productive behavior. Consumptive behavior is the use of zakat funds for consumption needs (consumables), whereas productive behavior is zakat funds used for consumer needs, also set aside for the needs of productive needs such as business capital, savings and other productive business, so that funds can grow and not consumable. Zakat funds used for productive activities can change the status of mustahiq (Beneficiaries) into muzakki (Donors).]]>
<![CDATA[BUDAYA MANAJEMEN SYARIAH, SISTEM REWARD DAN KINERJA KARYAWAN ]]>
<![CDATA[Animah, Animah]]>;
<![CDATA[Herwanti, Titiek]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v4i1.2194
<![CDATA[Abstract:This research was conducted to determine the effect of Sharia management culture which consists of prioritizing morals, prioritizing learning, prioritizing service, prioritizing the partnership and internalization of religion in the life of a leader and rewarding the performance of Baitul Maal Wat Tamwil (BMT) employees in Lombok. This research was conducted by distributing questionnaires. The population in this study were employees of the credit department. The sampling technique used in this study was purposive sampling with consideration of questionnaires that were returned and completely filled out by respondents. The total collected and complete to be processed in this study is 144 questionnaires. Analysis of the data used is SPSS version 23 by using multiple linear regression analysis techniques. The results showed that the culture of Sharia management and reward systems had a positive effect on employee performance.Keywords: Sharia Management Culture, Reward System, Employee Performance]]>
<![CDATA[DETERMINAN DAN KONSEKUENSI KOMITMEN ORGANISASI ]]>
<![CDATA[Titiek Herwanti]]>;
<![CDATA[A Animah]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v1i2.7
<![CDATA[Tujuan penelitian ini adalahterciptanya budaya manajemen syariah, sosok pemimpin yang memiliki keahlian manajerial, dan adanya sistem reward untuk memotivasi karyawan, agar tercipta komitmen organisasi sehingga berimplikasi terhadap peningkatkan kinerja karyawan yang pada akhirnya meningkatkan kinerja perusahaan secara keseluruhan. Populasi penelitian ini adalah seluruh karyawandi KSPPS (Koperasi Simpan Pinjam Pembiayaan Syariah) di pulau Lombok (49 KSPPS) dengan metode judgment sampling.Variabel penelitian budaya manajemen syariah, gaya kepemimpinan, system reward, komitmen organisasi, dan kinerja karyawan. Alat analisis yang digunakan adalah Partial Least Square Hasil penelitian menunjukkan bahwa variable budaya manajemen syariah, gaya kepemimpinan, dan sistem reward berpengaruh terhadap komitmen organisasi dan kinerja karyawan. Variabel komitmen organisasi terbukti sebagai variabel intervening dari budaya manajemen syariah ke kinerja karyawan, tetapi tidak untuk gaya kepemimpinan dan sistem reward ke kinerja karyawan.Implikasi dari penelitian ini adalah manajemen pengelolaan di KSPPS sebaiknya di dalam memberikan pelayanan mempunyai nilai-nilai yang berbasis budaya manajemen syariah karena terbuktimemberikan pengaruh yang cukup besar agar karyawan berkomitmen terhadap pekerjaan sehingga menghasilkan kinerja karyawan yang diharapkan berdampakterhadap peningkatan kinerja perusahaan secara keseluruhan.]]>
<![CDATA[Perilaku Petani dalam Pembayaran Zakat Hasil Pertanian di Desa Labuhan Kuris Kecamatan Lape Kabupaten Sumbawa ]]>
<![CDATA[Bobi Arisandi]]>;
<![CDATA[Titiek Herwanti]]>;
<![CDATA[Moh. Huzaini]]>
<![CDATA[ JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Vol 18 No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[LP2M STAI Miftahul 'Ula (STAIM) Nganjuk ]]>
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DOI: 10.29138/lentera.v18i2.151
<![CDATA[This study aims to find out how the behavior of farmers in payment of zakat for agricultural products in Labuhan Kuris Village Lape District Sumbawa Regency. This study uses qualitative methods. The results of this study are: (1) Behavior farmers in paying zakat for agriculture in Labuhan Kuris Village District Lape Sumbawa Regency which tends to follow the customs or habits of grandmothers his ancestors, namely giving alms to the desired people, they are also assume that if it produces a harvest of about 10 sacks the zakat issued about 1 sack, they do not prioritize calculations with the size of a kilogram even though each sack is produced from the harvest The kilograms are not necessarily the same. (2) Communities in Labuhan Kuris Village Lape District Sumbawa Regency in general does not yet understand the meaning of agricultural zakat as a whole, only some Muslims in Labuhan Kuris village know that the zakat law is an obligation that must be fulfilled. In the form of distribution of community agricultural zakat in Labuhan Kuris Village Lape District Sumbawa Regency is generally only in the form of donations, infaq or alms done directly without intermediaries. (3) Community in the Village Labuhan Kuris, Lape Subdistrict, Sumbawa Regency, performs zakat agriculture is given directly to the needy, poor or elderly people who are around the neighborhood and also to their own relatives or relatives.]]>
<![CDATA[Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan "Darus - Shiddiqien NW" Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Rr Titiek Herwanti]]>;
<![CDATA[Lilik Handajani]]>
<![CDATA[ Jurnal Gema Ngabdi Vol. 2 No. 3 (2020): Jurnal Gema Ngabdi ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jgn.v2i3.116
<![CDATA[The counseling and training activities on the preparation of financial management at the DarusShiddiqien NW Mertak Paok Reformatory in Central Lombok Regency aim to provide understanding and training to orphanage administrators in Central Lombok Regency. In addition, this training was conducted to provide knowledge to orphanage administrators about the importance of making financial reports, so that funds from donors can be managed properly. In the end, this activity is expected to produce human resources capable of making bookkeeping and financial management. This training activity will be aimed at administrators of the DarusShiddiqien NW Mertak Paok Islamic Boarding School in Central Lombok Regency. The implementation of the activity is carried out with the approach of presenting material relevant to the needs of the orphanage administrators according to PSAK 45. Another hope of this activity can be a means of carrying out community service activities, in particular providing counseling and training in preparing financial reports.]]>
<![CDATA[Pelatihan dan Pendampingan Akuntansi Computer dan Aplikasi Perkantoran dengan Menggunakan Microsoft Excel untuk Meningkatkan Capability Himpunan Wanita Disabilitas (HWDI) Kabupaten Lombok Barat ]]>
<![CDATA[Khalid Abjadi]]>;
<![CDATA[Titiek Herwanti]]>;
<![CDATA[Endar Pituringsih]]>
<![CDATA[ Jurnal Gema Ngabdi Vol. 3 No. 3 (2021): JURNAL GEMA NGABDI ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jgn.v3i3.157
<![CDATA[Disabled empowerment is a process in which people with disabilities are given knowledge and skills training to live independently. The purpose of this activity is to improve the ability and skills of managers and members of HWDI in West Lombok Regency. The activity is carried out by holding training and assistance in computer accounting and office accounting using Microsoft Excel, the results of the implementation of this activity are expected to improve the capabilities of managers and members of HWDI. In addition, this training and assistance is carried out to provide new abilities and skills to managers and members of HWDI, so they can take advantage of digitalization opportunities to improve the economy of people with disabilities. This training and mentoring activity will be aimed at managers and members of HWDI in West Lombok Regency. The implementation of the activities is carried out with an approach to providing material and mentoring computer accounting training and office accounting using Microsoft Excel. The results of counseling and training activities on computer accounting and office accounting in increasing the knowledge and capability of the management and members of the West Lombok Regency HWDI are useful and supported by the management and members, so that in the future they can remain independent. ]]>
<![CDATA[PENGARUH TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP PROFITABILITAS DAN DAMPAKNYA TERHADAP ZAKAT PERUSAHAAN ]]>
<![CDATA[Titiek Herwanti]]>;
<![CDATA[Muhammad Irwan]]>;
<![CDATA[Nur Fitriyah]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 13 No 4 (2016) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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<![CDATA[The objective of this study is to examine the influence of the level of Islamic Social Reporting (ISR) disclosure to the profitability and its impact on the amount of zakat must be paid by the Islamic banking companies in Indonesia. This study uses documentary studies with associative research’s type. Samples using purposive sampling method and was elected eight Islamic Banks in Indonesia. The observation period from 2009 until 2013 with a lag time t+1. Data were analyzed by using Partial Least Square (PLS) with Smart PLS program. The collection of data derived from secondary data, financial statements and annual reports published by Bank Indonesia website and the website of each Islamic Banks. The results show that the Islamic Social Reporting level of disclosure has a significant and positive influence to the profitability of the Islamic banking company who reflected by return on assets ratio (ROA) and return on equity ratio (ROE). The profitability of the Islamic banking company has a significant and positive influence on the number of zakat companies to be paid by the Islamic Banks in Indonesia]]>
<![CDATA[Analisis Permasalahan Pengelolaan Dana Alokasi Umum dan Dana Alokasi Khusus Pada Pemerintah Daerah ]]>
<![CDATA[Uun Ainul Yaqin]]>;
<![CDATA[Titiek Herwanti]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 1 No 2 (2018): Akurasi : Jurnal Studi Akuntansi dan Keuangan, Desember 2018 ]]>
Publisher : <![CDATA[Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/akurasi.v1i2.9
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis permasalahan pada pengelolaan Dana Perimbangan baik pada DAU dan DAK dengan menggunakan pendekatan kualitatif. Pengumpulan data menggunakan metode wawancara, dokumentasi dan observasi lapangan. Hasil penelitian menunjukkan bahwa pengelolaan dana perimbangan baik DAU maupun DAK di daerah belum optimal. Besarnya anggaran dana transfer dari pusat berupa DAU tidak di ikuti dengan besarnya pengeluaran dalam bentuk belanja modal, karena DAU lebih didominasi oleh belanja pegawai yang berarti bahwa pada umumnya pemerintah daerah masih berkonsentrasi kepada masalah administrasi, sehingga belum efektif dalam meningkatkan pelayanan publik. Demikian juga dengan pengalokasian DAK yang belum efektif dan belum berorientasi pada anggaran berbasis kinerja. Hal ini karena arah penggunaan DAK lebih cenderung berfokus pada input bukan pada outcome yang dapat meningkatkan pelayanan publik, kesejahteraan masyarakat dan memajukan perekonomian daerah.]]>
<![CDATA[BUDAYA MANAJEMEN SYARIAH, SISTEM REWARD DAN KINERJA KARYAWAN ]]>
<![CDATA[Animah Animah]]>;
<![CDATA[Titiek Herwanti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v4i1.2194
<![CDATA[Abstract:This research was conducted to determine the effect of Sharia management culture which consists of prioritizing morals, prioritizing learning, prioritizing service, prioritizing the partnership and internalization of religion in the life of a leader and rewarding the performance of Baitul Maal Wat Tamwil (BMT) employees in Lombok. This research was conducted by distributing questionnaires. The population in this study were employees of the credit department. The sampling technique used in this study was purposive sampling with consideration of questionnaires that were returned and completely filled out by respondents. The total collected and complete to be processed in this study is 144 questionnaires. Analysis of the data used is SPSS version 23 by using multiple linear regression analysis techniques. The results showed that the culture of Sharia management and reward systems had a positive effect on employee performance.Keywords: Sharia Management Culture, Reward System, Employee Performance]]>
<![CDATA[Analisis Perkembangan Realisasi Pendapatan Pemerintah Provinsi Nusa Tenggara Barat ]]>
<![CDATA[Titiek Herwanti]]>;
<![CDATA[M. Irwan]]>;
<![CDATA[Putu Santika]]>
<![CDATA[ Journal of Economics and Business Vol 5 No 2 (2019): Ekonobis, September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/ekonobis.v5i2.36
<![CDATA[Penelitian ini bertujuan untuk mendeskripsikan Perkembangan Pendapatan Daerah, Realisasi Pendapatan Daerah, dan Kontribusi Dari Komponen Pendapatan Daerah Terhadap Total Pendapatan Daerah Provinsi Nusa Tenggara Barat tahun 2008 – 2017. Metode Penelitian yang dipergunakan adalah metode deskriptif. Data yang dipergunakan data sekunder dan alat analisisnya adalah analisis varians, analisis ratio keuangan dan analisis pertumbuhan. Hasil penelitian menunjukkan bahwa Komponen Pendapatan Transfer berkontribusi tertinggi terhadap pembentukan pendapatan daerah, persentase terbesar berasal dari Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK). Tingkat realisasi pendapatan rata – rata mencapai 96,47 persen. Tingkat realisasi terbesar berasal dari komponen Pendapatan Transfer Pemerintah Pusat. Struktur pendapatan daerah provinsi Nusa Tenggara barat masih lebih banyak berasal dari transfer pemerintah pusat. Kinerja keuangan pemerintah daerah provinsi Nusa Tenggara Barat dilihat dari Derajat desentralisasi masih relatif rendah. Ratio ketergantungan tergolong tinggi kepada pemerintah pusat. Ratio kemandirian relatif baik, meski belum maksimal. Ratio efektifitas rata – rata mencapai 95,94 persen, yang mengindikasikan tergolong cukup efektif pemerintah daerah untuk memobilisasi dana yang berasal dari Pendapatan Asli Daerah (PAD). Kontribusi pendapatan daerah terhadap total penerimaan daerah provinsi Nusa Tenggara Barat sebesar 96,12 persen.]]>
