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All Journal At-Taradhi: Jurnal Studi Ekonomi EQUILIBRIUM INTEKNA Islaminomics: Journal of Islamic Economics, Business and Finance IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam JURNAL HUKUM ISLAM Jurnal Riset Terapan Akuntansi Jurnal Iqtisaduna Indonesian Journal of Applied Accounting and Finance
Mochammad Arif Budiman
Politeknik Negeri Banjaramasin
Religion Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Indonesian Journal of Applied Accounting and Finance

 1 
Pengaruh Pendistribusian Zakat Produktif terhadap Tingkat Pengurangan Kemiskinan Mustahik di Kota Banjarmasin Rizqa; Muhammad Yassir Fahmi; Mochammad Arif Budiman
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.246 KB) | DOI: 10.31961/ijaaf.v1i1.1165

Abstract

One of the instrument trusted to decrease poverty is zakat especially if distributed to productive activities. This research aimed to find out if the distribution of productive zakat has effect on the decrease level of mustahik poverty, to find out total and classification of mustahik households and the change of mustahik households without and with productive zakat. This research used correlative quantitative method with analysis technique of simple linear regression and CIBEST analysis. This research used saturated sample technique to mustahik of Amil Zakat Board (BAZNAS) of Banjarmasin City with a total of 23 respondents. From the research results, it can be concluded that the distribution of productive zakat has no significant effect decreasing on the poverty level of mustahik. This can be seen from the t count (-1,177) < t table (2,079) and from F count (1,385) < F table (4,30) p value (Sig) in the amount of 0,252 > 0,05 which means that Ho is accepted. Based on total households of mustahik based on CIBEST quadrant before and after the presence of productive zakat fund, there is difference of classification of each mustahik household. The condition change of mustahik household without and with productive zakat fund based on material and absolute poverty index each experienced decrease in the amount of -10,5 and -100%. Spiritual poverty index does not change at all either before or after accepting productive zakat in the amount of zero percent. While prosperity index increase to 504,7%.
Pendekatan Maqasid Syariah dan Peran Keuangan Syariah untuk Mitigasi Dampak Ekonomi Pandemi Covid-19 Mochammad Arif Budiman
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 (385.529 KB) | DOI: 10.31961/ijaaf.v1i2.1447

Abstract

The COVID-19 pandemic has had a serious and broad impact on the economies of all countries in the world. In this case, the government needs to respond appropriately and take various handling steps quickly to mitigate these various economic impacts so that economic resilience and the survival of all citizens in the midst of a pandemic situation can still be saved. Maqashid Syariah which emphasizes maintaining the safety of religion, mind, soul, lineage, and property can be used as an approach strategy in overcoming the Covid-19 pandemic. Islamic finance with its various instruments can also be optimized as an alternative to mitigating the economic impact of the pandemic.
Peranan Lembaga Pengelola Zakat dalam Menanggulangi Pandemi Covid-19 Syarifah Salsabila Yasmin Alkaf; Mochammad Arif Budiman
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.2257

Abstract

The Covid-19 pandemic has caused serious economic and non-economic impacts for all countries in the world. This research aims to explain the role of zakat management institutions in overcoming the impacts of the Covid-19 pandemic faced by the community. Two zakat management institutions, namely LAZISMU Banjar Regency and Kotakamal Indonesia Banjarbaru are the objects of research. This type of research is qualitative with a comparative approach. The results showed that both institutions implemented new programs/strategies in fundraising during the pandemic, namely maximizing the use of technology and social media. Both institutions recorded an increase in the collection and distribution of funds. During the pandemic, fund distribution was carried out by suppressing the spread of the pandemic, providing education, and channeling social and economic assistance to affected communities.
Co-Authors Andriani Basyirah Ainun Dewi Indah Astuti Ivana Pratiwi Mairijani . Mirnasari Muhammad Yassir Fahmi Nor Izatil Hasanah Nurhidayati Dahlan Priyougie Rizqa Syarifah Salsabila Yasmin Alkaf