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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah
Asnaini Asnaini
Universitas Islam Negeri Fatmawati Sukarno Bengkulu
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Analisis Pengelolaan Keuangan Sekolah Di Yayasan Madrasah Aliyah Darul Qalam Deni Saputra; Rizky Hariadi; Asnaini Asnaini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7287

Abstract

This research was conducted with the aim of understanding how to use the principles of openness and responsibility in the field of school finances at Madrasah Aliyah Darul Qalam. How to research using one type of research, namely the type of field research (field research) using a qualitative descriptive approach. This study found that the application of the principles of openness and responsibility at the Darul Qalam Madrasah Aliyah Foundation has gone quite well, that is, there is interference from all the school environment, starting from the committee, treasurer, teachers and others. The fact is that all implementation of financial reports is open and in accordance with applicable regulations. Keywords: Transparency, Accountability, Management School Finance
Efektivitas Pendistribusian Dana Zakat Di Inisiatif Zakat Indonesia Perwakilan Bengkulu Dengan Pendekatan Zakat Core Principle Muhammad Pebri Yanto; Asnaini Asnaini; Andi Harpepen
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10468

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pendistribusian dana zakat dan efektivitas pendistribusian dana zakat di Lembaga Inisiatif Zakat Indonesia (IZI) Perwakilan Bengkulu. Penelitian ini merupakan penelitian lapangan (field research) dengan menggunakan pendekatan kualitatif deskriptif. Metode pengumpulan data dilakukan dengan mengadakan wawancara, observasi, dan dokumentasi. Teknik analisa data menggunakan model Miles and Huberman, yakni reduksi data, penyajian data/deskripsi, dan penarikan kesimpulan. Hasil penelitian yang diperoleh adalah pertama Pendistribusian dana zakat di IZI Perwakilan Bengkulu didistribusikan kepada seluruh golongan mustahik kecuali budak. Program IZI Perwakilan Bengkulu yaitu: Program bidang pendidikan, kesehatan, kemanusiaan, dakwah dan ekonomi. Kedua efektivitas pendistribusian dana zakat di IZI Perwakilan Bengkulu dengan menggunakan Zakat Core Principle (ZCP) ada dua kategori yakni dengan perhitungan Disbursement Collection Ratio (DCR) dan Kecepatan Waktu. Perhitungan menurut DCR tahun 2021 sebesar 64%, tahun 2022 sebesar 81%, dan tahun 2023 sebesar 68% sehingga masuk kategori DCR efektif. Hal ini memberikan arti bahwa IZI Perwakilan Bengkulu telah mendistribusikan secara efektif baik dari segi rasio DCR maupun kecepatan waktu distribusi masuk dalam kategori cepat.
Co-Authors Andi Harpepen Cindy Tiara Putri Debby Arisandi Deni Saputra Evan Stiawan Fatimah Fatimah Irwan Abdullah Kurnia Permatasari Mepin Satriani Miko Polindi Muhammad Pebri Yanto Nurhasanah Fitri Ayu Riri Novitasari Rizky Hariadi Triyana Triyana Yulina Agata