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All Journal Indonesian Journal of Applied Accounting and Finance
Mahyuni - -
Jurusan Akuntansi Poliban
Economics, Econometrics & Finance

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Strategi Penghimpunan Dana Zakat, Infaq dan Sedekah di Masa Pandemi Covid 19 (Studi Komparatif pada Dhu’afa Tersenyum dan Lazismu Kalimantan Selatan) Mahyuni - -; Selvia Humaira
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.54 KB) | DOI: 10.31961/ijaaf.v1i2.1303

Abstract

The Amil Zakat Institution (LAZ) requires a good strategy in collecting Zakat, Infaq, and Alms (ZIS) funds so that optimal Zakat, Infaq and Alms funds can be collected. The Covid-19 pandemic, which requires to reduce face-to-face activities to prevent the transmission of the Covid-19 virus, requires the Amil Zakat Institution to determine the right strategy so that the Covid-19 pandemic situation does not affect the decline in the collection of Zakat, Infaq and Alms funds. This study aims to find out and compare strategies for collecting zakat, infaq, and alms funds during the Covid-19 pandemic at 2 (two) Amil Zakat Institutions (LAZ), namely Dhu'afa Tersenyum and LAZISMU South Kalimantan. This research method is a qualitative method. Data collection techniques used interviews, documentation studies, and literature studies. The data obtained were then processed and then the data were analyzed descriptively and comparatively. The results showed that the two LAZs had some similarities in the socialization media used, payment methods, muzakki characteristics, and zakat consultation methods which were carried out both online and offline. Meanwhile, the difference can be seen from the use of officers where at LAZISMU South Kalimantan still deploys officers directly to carry out socialization to the community. Keywords: Dhu'afa Tersenyum, LAZISMU South Kalimantan, ZIS Fundraising Strategy
PENGUKURAN PENDAYAGUNAAN DANA ZAKAT PRODUKTIF DALAM UPAYA PENGENTASAN KEMISKINAN BERDASARKAN CIBEST MODEL (Studi Kasus BAZNAS Kabupaten Banjar) Nur Havivah; Mahyuni - -
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

Zakat has an important role in the social life of the community, especially for the Muslim community in reducing the level of poverty. Productive zakat is believed to be one of the efforts to help the mustahik economic improvement continuously with the concept of utilization. Utilization of productive zakat can be done with various programs that have been designed by the Amil Zakat Institution (LAZ) or the Amil Zakat Agency (BAZ). This study aims to explain the effectiveness of the utilization of productive zakat funds in reducing the poverty level of mustahik is. The method used in this research is the CIBEST model analysis. This study used a purposive sampling technique to the mustahik of the National Amil Zakat Agency (BAZNAS) Banjar Regency with a total of 20 respondents. Based on the results of the study, it can be concluded that the utilization of productive zakat funds can be said to be effective in reducing the poverty level of mustahik. CIBEST model showed a change after mustahik households received productive zakat funds. The welfare index (Quadrant I) increased 0.15 or equivalent to 150%. The material poverty index (Quadrant II) decreased -0.1667 or equivalent to -16.67%. Meanwhile, the spiritual poverty index (Quadrant III) and the absolute poverty index (Quadrant IV) both before and after the existence of productive zakat funds did not experience any change with a consistent value of 0 or equivalent to 0%.
Co-Authors Nur Havivah Selvia Humaira