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AN ANALYSIS OF WAQF MANAGEMENT IN TERMS OF WAQF LAW NO. 41 YEAR 2004 (Study on Waqf Management by Branch Head of Muhammadiyah 1 to 13 Banjarmasin) MAIRIJANI, MAIRIJANI; Julkawait, Julkawait
At-Taradhi Vol 16, No 2 (2015): JURNAL STUDI EKONOMI
Publisher : IAIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v16i2.555

Abstract

In some countries, waqf isused as media for walfare of people. It is also possible to be implemented in Indonesia, where the majority of its population is Muslim, if properly managed waqf. The government issued a regulation that Law No. 41 Year 2004 on Waqf in an attempt to achieve these expectations. The method used in this research is a juridical approach, analyzing the management of waqf held by PCM (Branch Head of Muhammadiyah) 1 to 13 Banjarmasin in perspective Law No.41 Year 2004 on Waqf. Muhammadiyah is one of nadzir with legal form in accordance to the Decree of the Minister of Home Affairs No. SK 14/DDA/1972 on appointment Muhammadiyah as a legal entity, therefore Muhammadiyah Central, Regional and Branch entitled appointed as nadzir, including Branches Head of Muhammadiyah in Banjarmasin. Nadzir responsibility is to manage the assets of waqf, either by registering waqfassets as well as develop the waqf assets and expansion waqf assets through productive business. Based on the result of the research, it is illustrated that from 88 waqf assets in all Branches Head of Muhammadiyah Banjarmasin only 41 assets that registered in the name of Muhammadiyah. The development of the existing assets still consumptive, such as mosque, maqbarah, and others, it should be developed through productive business, for example built offices, outlets, pharmacies, hotels, conference halls, home industries, and plantations. In fact there is an opportunity for Branches Head of Muhammadiyah to manage HTR (Plantation Forest), the funding provided by the Government in the revolving loan fund, which ultimately waqf assets is not only beneficial but can also be a source offunds (fundraising).
HUBUNGAN ANTARA RELIGIUSITAS DAN KESEJAHTERAAN PADA MASYARAKAT BANJAR, KALIMANTAN SELATAN Sadewa, Manik Mutiara; Budiman, Mochammad Arif; Mairijani, Mairijani
At-Taradhi Vol 6, No 2 (2015)
Publisher : IAIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v6i2.721

Abstract

Abstract: In Islam, there is a positive relationship and correlation between religiosity (religious) and welfare (Sura 7:96; 65: 2-4). However, different from the conventional concept which relates only to the dimensions of the material welfare alone, welfare in the concept of Islam has a wide spectrum and multidimensional. Unfortunately, so far not many empirical studies conducted to confi rm this relationship in the life of the Muslim community. This study was conducted using a survey on Muslim communities in South Kalimantan which is known as Islamic identity and a strong adherence to the teachings of Islam. Variables of religiosity and welfareare measured by a variety of dimensions and indicators which are developed from the concept of Maqasid al-Shariahand further processed by the method of principal component analysis (PCA) and confirmatory factor analysis (CFA). Data analysis is using Structural Equation Modeling (SEM) showed religiosity in South Kalimantan Muslim community positively correlated with the level of welfare.
Strengthening Corporate Zakat Policy in Indonesia Andriani, Andriani; Mairijani, Mairijani
IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i1.2718

Abstract

Zakat is one of five pillars in Islam. As the biggest Moslem population country, Indonesia should considered zakat as potential instrument to reduce poverty. In normal economics situation where most growing entities generate profit yearly, business zakat plays an important role to create value added for prosperity. However the regulation of business zakat in Indonesia is very lack. Regulation of Zakat relies solely on Zakat act No.23 year 2011 that doesn’t cover the issue of business zakat. Another regulatory body is the Indonesian Accounting Institution that established sharia accounting standard, namely PSAK 101 which obliges sharia entities to provide business zakat report. Furthermore, the Indonesia Stock Exchange has launched Indonesia Sharia Stock Index (ISSI) and Jakarta Islamic Index (JII) for entities that trade sharia stocks in the capital market. The aim of the research is to discuss the form of policies to support business zakat application in Indonesia. Literature survey is mainly used as methodological approach to conduct this research. Fiqh literatures and sharia accounting standard are explored to support regulation of business zakat in Indonesia. Policies by regulatory bodies with regard to business zakat are also dicussed in order to support business zakat implementation in Indonesia. Empirical data from corporates that are indexed by ISSI or JII in Indonesia Stock Exchange are collected to provide the potency of business zakat. This paper initiates policies to be applied in supporting business zakat implementation in Indonesia.
Strengthening Corporate Zakat Policy in Indonesia Andriani, Andriani; Mairijani, Mairijani
IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i1.2718

Abstract

Zakat is one of five pillars in Islam. As the biggest Moslem population country, Indonesia should considered zakat as potential instrument to reduce poverty. In normal economics situation where most growing entities generate profit yearly, business zakat plays an important role to create value added for prosperity. However the regulation of business zakat in Indonesia is very lack. Regulation of Zakat relies solely on Zakat act No.23 year 2011 that doesn’t cover the issue of business zakat. Another regulatory body is the Indonesian Accounting Institution that established sharia accounting standard, namely PSAK 101 which obliges sharia entities to provide business zakat report. Furthermore, the Indonesia Stock Exchange has launched Indonesia Sharia Stock Index (ISSI) and Jakarta Islamic Index (JII) for entities that trade sharia stocks in the capital market. The aim of the research is to discuss the form of policies to support business zakat application in Indonesia. Literature survey is mainly used as methodological approach to conduct this research. Fiqh literatures and sharia accounting standard are explored to support regulation of business zakat in Indonesia. Policies by regulatory bodies with regard to business zakat are also dicussed in order to support business zakat implementation in Indonesia. Empirical data from corporates that are indexed by ISSI or JII in Indonesia Stock Exchange are collected to provide the potency of business zakat. This paper initiates policies to be applied in supporting business zakat implementation in Indonesia.
ANALISIS SWOT PERKEMBANGAN BANK SYARIAH DI NEGARA MEGARA-NEGARA MUSLIM Mairijani *
Jurnal Hukum Islam Volume 10, Nomor 2, Desember 2012
Publisher : Fakultas Syariah Institut Agama Islam Negeri Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The role of banks in the economic development of a nation is very vital, including Islamic banking. Therefore, this article is conducted to create an Islamic bank effectively and efficiently to compete in the global economy. This study uses SWOT analysis to provide an overview of the historical development of Islamic banks and present an analysis of the development of sharia-Islamic banks in Muslim countries. bank syariah; analisis SWOT; negara Muslim
Preferensi Muzakki dalam Menyalurkan Dana Zakat di Lembaga Amil Zakat Muhammadiyah Kota Banjarmasin Mairijani Mairijani; Mochammad Arif Budiman
At-Taradhi Jurnal Studi Ekonomi Vol 12, No 2 (2021)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v12i2.5525

Abstract

This study aims to analyze the factors that influence the interest of muzakki in distributing zakat funds at the Muhammadiyah Amil Zakat Institution (LazisMu) Banjarmasin City. The constructs used in this study are governance, use of technology, religiosity, and socio-religious conditions as variables used in measuring muzakki's interest in distributing zakat funds at the Muhammadiyah Amil Zakat Institution (LazisMu) Banjarmasin City. The research method used is a quantitative method with a descriptive approach. This study uses statistical tests to determine the preferences of muzakki in the distribution of zakat in Lazismu, Banjarmasin City, whose calculations use the help of IBM SPSS 26 software. The measurement scale of the instrument used in this study uses the Likert scale. The data analysis technique used was multiple linear regression analysis. The sample of this study amounted to 80 muzakki. The results showed that based on a simultaneous or overall test that governance, use of technology, religiosity, and socio-religious conditions had a significant influence on the level of interest in paying zakat. This shows that the better the governance, the use of technology, religiosity, and socio-religious conditions, the greater the muzakki's interest in paying zakat in Lazismu, Banjarmasin City. But if based on the partial test only governance has a significant effect on interest in paying zakat. Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi minat muzakki dalam menyalurkan dana zakat di Lembaga Amil Zakat Muhammadiyah (LazisMu) Kota Banjarmasin. Konstruk yang digunakan dalam penelitian ini adalah tata kelola, penggunaan teknologi, religiusitas, dan kondisi sosial keagamaan sebagai variabel yang digunakan dalam mengukur minat muzakki dalam menyalurkan dana zakat di Lembaga Amil Zakat Muhammadiyah (LazisMu) Kota Banjarmasin. Metode penelitian yang digunakan ialah metode kuantitatif dengan pendekatan deskriptif. Penelitian ini menggunakan uji statistik untuk mengetahui preferensi muzakki dalam penyaluran zakat di Lazismu Kota Banjarmasin, yang perhitungannya menggunakan bantuan software IBM SPSS 26. Skala pengukuran instrumen yang digunakan dalam penelitian ini menggunakan skala likert. Teknik analisis data yang digunakan analisis regresi linear berganda. Adapun sampel dari penelitian ini berjumlah 80 muzakki. Hasil penelitian  menunjukkan bahwa berdasarkan uji simultan atau keseluruhan bahwa tata kelola, penggunaan teknologi, religiusitas, dan kondisi sosial keagamaan memiliki pengaruh secara signifikan terhadap tingkat minat bayar zakat. Hal ini menunjukkan bahwa semakin baik tata kelola, penggunaan teknologi, religiusitas, dan kondisi sosial keagamaan maka berbanding lurus dengan semakin besar minat muzakki dalam membayar zakat di Lazismu Kota Banjarmasin. Tetapi jika berdasarkan uji parsial hanya tata kelola berpengaruh signifikan terhadap minat bayar zakat.
HUBUNGAN ANTARA RELIGIUSITAS DAN KESEJAHTERAAN PADA MASYARAKAT BANJAR, KALIMANTAN SELATAN Manik Mutiara Sadewa; Mochammad Arif Budiman; Mairijani Mairijani
At-Taradhi Jurnal Studi Ekonomi Vol 6, No 2 (2015)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v6i2.721

Abstract

Abstract: In Islam, there is a positive relationship and correlation between religiosity (religious) and welfare (Sura 7:96; 65: 2-4). However, different from the conventional concept which relates only to the dimensions of the material welfare alone, welfare in the concept of Islam has a wide spectrum and multidimensional. Unfortunately, so far not many empirical studies conducted to con? rm this relationship in the life of the Muslim community. This study was conducted using a survey on Muslim communities in South Kalimantan which is known as Islamic identity and a strong adherence to the teachings of Islam. Variables of religiosity and welfareare measured by a variety of dimensions and indicators which are developed from the concept of Maqasid al-Shariahand further processed by the method of principal component analysis (PCA) and con?rmatory factor analysis (CFA). Data analysis is using Structural Equation Modeling (SEM) showed religiosity in South Kalimantan Muslim community positively correlated with the level of welfare.
Strengthening Corporate Zakat Policy in Indonesia Andriani Andriani; Mairijani Mairijani
IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i1.2718

Abstract

Zakat is one of five pillars in Islam. As the biggest Moslem population country, Indonesia should considered zakat as potential instrument to reduce poverty. In normal economics situation where most growing entities generate profit yearly, business zakat plays an important role to create value added for prosperity. However the regulation of business zakat in Indonesia is very lack. Regulation of Zakat relies solely on Zakat act No.23 year 2011 that doesn’t cover the issue of business zakat. Another regulatory body is the Indonesian Accounting Institution that established sharia accounting standard, namely PSAK 101 which obliges sharia entities to provide business zakat report. Furthermore, the Indonesia Stock Exchange has launched Indonesia Sharia Stock Index (ISSI) and Jakarta Islamic Index (JII) for entities that trade sharia stocks in the capital market. The aim of the research is to discuss the form of policies to support business zakat application in Indonesia. Literature survey is mainly used as methodological approach to conduct this research. Fiqh literatures and sharia accounting standard are explored to support regulation of business zakat in Indonesia. Policies by regulatory bodies with regard to business zakat are also dicussed in order to support business zakat implementation in Indonesia. Empirical data from corporates that are indexed by ISSI or JII in Indonesia Stock Exchange are collected to provide the potency of business zakat. This paper initiates policies to be applied in supporting business zakat implementation in Indonesia.
KONSINYASI DALAM PERSPEKTIF HUKUM PERJANJIAN SYARIAH Nurul Mukhlisah; Mairijani .
INTEKNA informasi teknik dan niaga Vol 13 No 1 (2013)
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Berbaga cara untuk memasarkan produk telah dilakukan oleh perusahaan. Salah satu u-paya untuk mengatasi masalah tersebut dapat ditempuh dengan melakukan penjualan konsinyasi, yaitu merupakan suatu jenis penjualan yang dilakukan dengan cara menitip-kan sejumlah barang kepada pihak lain dengan memberikan komisi kepada pihak yang menjualkan.Dalam tulisan ini akan dibahas bagaimana sistem penjualan konsinyasi dalam perspektif hukum perjanjian syariah berdasarkan hadist Nabi, khazanah fiqh klasik dan kemudian mengkonfirmasikan dengan pandangan fukaha kontemporer.Hasilnya bahwa sistem penjualan konsinyasi walaupun merupakan sebuah sistem baru di era ekonomi modern ternyata dalam hukum perjanjian syariah memiliki kesamaan ben-tuk dengan akad wakalah.Berdasarkan pada prosedur-prosedur yang ada dalam perjanjian konsinyasi maka jual beli ini diperbolehkan menurut hukum perjanjian syariah.
ANALISIS SWOT PERKEMBANGAN BANK SYARIAH DI NEGARA MEGARA-NEGARA MUSLIM Mairijani *
Jurnal Hukum Islam Volume 10, Nomor 2, Desember 2012
Publisher : Fakultas Syariah Institut Agama Islam Negeri Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The role of banks in the economic development of a nation is very vital, including Islamic banking. Therefore, this article is conducted to create an Islamic bank effectively and efficiently to compete in the global economy. This study uses SWOT analysis to provide an overview of the historical development of Islamic banks and present an analysis of the development of sharia-Islamic banks in Muslim countries. bank syariah; analisis SWOT; negara Muslim