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All Journal At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JURIS (Jurnal Ilmiah Syariah) JEBI (Jurnal Ekonomi dan Bisnis Islam) Maqdis: Jurnal Kajian Ekonomi Islam Imara: Jurnal Riset Ekonomi Islam ZAWA:Management of Zakat and Waqf Journal
Widi Nopiardo
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Religion Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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MANAJEMEN PEMBERDAYAAN MUSTAHIK MELALUI SENTRA PEMBIBITAN KAMBING UNGGUL BOERKA DI NAGARI ANDALEH KECAMATAN BATIPUH KABUPATEN TANAH DATAR Widi Nopiardo
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 6, No 1 (2020): JUNI 2020
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v6i1.2282

Abstract

Penelitian ini dilakukan untuk mengetahui manajemen pemberdayaan mustahik melalui sentra pembibitan kambing unggul boerka di nagari Andaleh Kecamatan Batipuh Kabupaten Tanah Datar. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Berdasarkan penelitian yang dilakukan dapat disimpulkan bahwa secara umum pelaksanaan fungsi-fungsi manajemen pada program pemberdayaan mustahik melalui sentra pembibitan kambing unggul Boerka di Nagari Andaleh Kecamatan Batipuh Kabupaten Tanah Datar sudah berjalan dengan baik. Pada aspek perencanaan terlihat sangat sederhana, namun pada tahap pelaksanaan cukup banyak. Dari segi organisasi cukup sederhana melibatkan BAZNAS RI dan BAZNAS Kabupaten Tanah Datar. Dari segi pelaksanaan Pada aspek pelaksanaan sangat komplit terbukti dengan banyaknya inovasi kegiatan yang terkadang belum direncanakan. Sedangkan pada aspek pengawasan dilakukan oleh BAZNAS Kabupaten Tanah Datar, BAZNAS RI, dan masyarakat. BAZNAS Kabupaten Tanah Datar melakukan pengawasan teknis di lapangan. Sedangkan BAZNAS RI melakukan pengawasan program dan pengawasan keuangan yang dilakukan oleh auditor BAZNAS Pusat. Bentuk pengawasan lainnya adalah dari masyarakat.
IMPLEMENTATION OF ZAKAT ACCOUNTING BASED ON PSAK 109 IN LAZISMU PAYAKUMBUH CITY Widi Nopiardo
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 7, No 2 (2021): DESEMBER 2021
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v7i2.4751

Abstract

The problem in this research is that not all components of the accounting report made by the officer, such as the report on changes in assets, are not yet available. The recording process still has a very simple report format according to the knowledge of the registrar. Reports on changes in funds are only recorded for the amount of money in and out without any other supporting information. The audit of zakat accounting reports is only carried out internally. From the initial data, the researchers are interested in discussing it. The method in this study uses a descriptive approach that aims to explain the solution to existing problems based on data to be analyzed and interpreted. The results showed that the application of Zakat Accounting based on PSAK 109 in LAZIS MU Payakumbuh City as follows: Initial Recognition of Zakat, the receipt of zakat is recognized when cash or other assets are received. Measurement After Initial Recognition, if there is a decrease in the value of non-cash zakat assets, the amount of loss incurred must be treated as a deduction of zakat funds or as a deduction for amil funds. Initial recognition of infaq / alms, infaq / alms received is recognized as bound or unrestricted infaq / alms funds in accordance with the objective of the donors of infaq / alms in the amount received. Measurement after initial recognition, donations / alms received can be in the form of cash or non-cash assets. Non-cash assets can be in the form of current or non-current assets. The distribution of infaq / alms, the distribution of infaq / alms funds is recognized as a deduction for infaq / alms funds in the amount given. Non-halal Funds, Non-halal receipts are all receipts from activities that are not in accordance with sharia principles, including receiving current accounts or interest from conventional banks. Presentation, Amil presents zakat funds, infaq / alms funds, amil funds, and non-halal funds separately in the balance sheet of the financial position statement. Amil zakat discloses matters related to zakat transactions. Transitional provisions, this statement applies to transactions of zakat and infaq / alms that occur on or after the effective date. Effective Date, the presentation of financial statements based on PSAK 109 began to apply LAZIS MU Payakumbuh City since 2015. Constraints so far in LAZIS MU Payakumbuh City are still limited human resources in applying PSAK 109. There is no PSAK 109 training program for managers who manage finances, so far it is still understand independently, so that the management's knowledge is limited. In addition, operational costs are also limited, so they have limitations in carrying out activities that are to improve the quality of human resources, especially in the financial sector.
PERKEMBANGAN PERATURAN TENTANG ZAKAT DI INDONESIA Widi Nopiardo
JURIS (Jurnal Ilmiah Syariah) Vol 18, No 1 (2019)
Publisher : Institut Agama Islam Negeri Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.306 KB) | DOI: 10.31958/juris.v18i1.1369

Abstract

Regulation on zakat is made by the Government with the aim of realizing good zakat governance. Along with the times, existing regulations sometimes no longer accommodate the problem of zakat management in the field. Therefore, the latest regulations are needed regarding the management of zakat. This type of research is library research (library research) using descriptive qualitative analysis. The results of the study show that from 1951 d.d. 2017 there are various regulations regarding zakat, starting from Ministerial Regulations, Presidential Regulations, Government Regulations to Laws. But unfortunately the Law on the management of new zakat was born at the age of independence of the Republic of Indonesia Unitary State which is quite old, namely 54 years. This is marked by the birth of Law No. 38 of 1999 concerning Management of Zakat. In its development Law No. 38 of 1999 was revised to achieve the optimization of zakat management in Indonesia. The result of the revision was the establishment of Law Number 23 of 2011 concerning Management of Zakat. Followed by the issuance of Government Regulation of the Republic of Indonesia Number 14 of 2014 concerning Implementation of Law Number 23 Year 2011 concerning Management of Zakat. In addition, the Presidential Instruction (Inpres) No. 3 of 2014 concerning Optimization of Zakat Collection in Ministries / Institutions, Secretariat General of State Institutions, Secretariat General of State Commissions, Regional Governments, State-Owned Enterprises and Regional-Owned Enterprises through the National Amil Zakat Agency.
THE DOMINANCE OF BAZNAZ PRODUCTIVE ZAKAT DISTRIBUTION FOR GOAT FARMING IN NAGARI PARAMBAHAN, LIMA KAUM, TANAH DATAR WIDI NOPIARDO
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i2.232

Abstract

FUNDRAISING ZAKAT PADA BAZNAS KABUPATEN TANAH DATAR PASCA PERATURAN BAZNAS NOMOR 02 TAHUN 2016 TENTANG PEMBENTUKAN DAN TATA KERJA UNIT PENGUMPUL ZAKAT WIDI NOPIARDO
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 4, No 1 (2019): Januari - Juni
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v4i1.546

Abstract

PERBANDINGAN PENGUMPULAN ZAKAT PADA BAZNAS KABUPATEN TANAH DATAR SEBELUM DAN SETELAH IMPLEMENTASI PERATURAN BAZNAS NOMOR 2 TAHUN 2016 Widi Nopiardo
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i1.1504

Abstract

This study aims to compare the collection of zakat in BAZNAS Tanah Datar Regency before and after the implementation of BAZNAS Regulation Number 2, 2016 particularly on the Establishment and Work Procedures of the Zakat Collection Unit. The type of research is field research by using qualitative method. The place of research is in BAZNAZ, Tanah Datar Regency. Interviews and documentation were used as the technique of collecting data. The data were analyzed qualitatively. The finding reflects there was a significant decrease in the amount of zakat collection at BAZNAS in Tanah Datar Regency from 2016 to 2018, after the implementation of BAZNAS Regulation No. 2, 2016. The amount of zakat collection in 2016 was Rp. 9,687,841,423-. Meanwhile the amount of zakat collection in 2017 was Rp. 8,672,514,884-. It means the decline percentage from 2016 to 2017 was 10.48%. Whereas in 2018, the amount of zakat collection was also declined to Rp. 7,311,597,007,- with the decline percentage 15.69% from 2017.  
STRATEGI FUNDRAISING DANA ZAKAT PADA BAZNAS KABUPATEN TANAH DATAR Widi Nopiardo
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v1i1.991

Abstract

Fundraising activities are essential for the operation of zakat management programs and its operations. In BAZNAS, Tanah Datarregency, it is found that in 2013, the total of zakat fundraising is Rp.8.418.272.757, -, 2014 the total of zakat fundraising is Rp. 8.754.155.665,-, 2015 the total is Rp. 9.179.036.735,-, 2016 the total is Rp. 11.148.298.358,-. While for the following years, it increases signi????icantly. In 2014, Zakat fundraising was enhanced 3.99% with Rp. 335.882.908. It was from Rp.8.418.272.757 to Rp.8.754.155.665. It also increased 4.85% with Rp. 424.881.070 in 2015. It was from Rp.8.754.155.665to Rp.9.179.036.735. It also significantly boosted in 2016 for 21.45% with Rp. 1.969.261.623. It was from Rp.9.179.036.735 to Rp. 11.148.298.358. These facts indicate a precise strategy used by BAZNAS, Tanah Datarregency in doing zakat fundraising. This type of research was field research with qualitative descriptive approach. Data were collected through interviews, documentation, and literature study. The results showed that BAZNAS, Tanah Datar regency used strategy direct and indirect fundraising. If the muzakki have expressed their willingness to pay zakat through media campaigns and direct fundraising, BAZNAS, Tanah Datar regencyused three ways to ease the muzakki to pay their zakat. First, do direct cutting through UPZ which has been formed to be deposited into the account of BAZNAS Tanah Datar. Second, do "pick up theball", the of????icer of BAZNAS Tanah Datar will collect zakat directly to muzakki’s place. Third, invite muzakki to distribute his zakat through the account of BAZNAS Tanah Datar.
Manajemen Pendistribusian Zakat Produktif Pada Badan Amil Zakat Nasional (BAZNAS) Kota Padang Panjang Amri Effendi; Widi Nopiardo; Rizal Fahlefi; Fitri Dayana
ZAWA: Management of Zakat and Waqf Journal Vol 1, No 2 (2021): ZAWA: MANAGEMENT OF ZAKAT AND WAQF JOURNAL
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v1i2.5062

Abstract

Useful zakat is a zakat circulation model which can make mustahiq produce something persistently, with zakat resources that have been gotten. This review means to recognize and portray the dispersion of useful zakat conveyed by BAZNAS Padang Panjang City to the local area to increment mustahiq pay and to distinguish and depict the deterrents looked by BAZNAS Padang Panjang City in appropriating the useful zakat. The sort of exploration that scientists use is field examination or field research. The exploration strategy utilized is illustrative subjective technique. The circulation of useful zakat completed by BAZNAS Padang Panjang City depends on the Padang Panjang Makmur Program where the general execution has been working out positively. Be that as it may, BAZNAS Padang Panjang City is as yet encountering issues in the conveyance, remembering the absence of HR for overseeing mustahiq who get useful zakat, overall the mustahiq zakat in Padang Panjang City has gotten useful zakat, so from the SOP side of BAZNAS they deferred the dispersion due to mustahiq zakat. can just get zakat 1 (once) in 3 years except if their business encounters a catastrophe
Co-Authors Amri Effendi Fitri Dayana Rizal Fahlefi