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All Journal Islamika : Jurnal Ilmu-Ilmu Keislaman MADANIA: JURNAL KAJIAN KEISLAMAN Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Manhaj: Jurnal Penelitian dan Pengabdian Masyarakat Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Jurnal Manajemen Universitas Bung Hatta IIJSE
Rini Elvira
Universitas Islam Negeri Sjech M.Djamil Djambek Bukittinggi,
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Bantuan Dana Hibah Anggaran Pendapatan dan Belanja Daerah (APBD) dan Pengaruhnya Terhadap Kinerja Manajemen BAZNAS di Provinsi Sumatera Barat Rini ELvira; Yaswirman Yaswirman; Nursyirwan Effendi; Dodi Devianto
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 8, No 2 (2023)
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v8i2.12298

Abstract

This study aims to determine the causal-comparative relationship between the variable of APBD grant funding assistance and BAZNAS management performance. This study involved all BAZNAS in West Sumatra Province selected by total sampling with data sourced from PuskasBAZNAS publication. Simple linear regression analysis tested the comparative causal relationship between the two variables. The research show that the variable of APBDfunding does not affect to the management performance of BAZNAS in West Sumatra Province, but it is influenced by other factors, such as leadership, employees and organisational culture, availability of financial resources, governance, policies and strategies, technology utilisation, muzakki trust in BAZNAS, transparency and accountability, and local cultural values. The implication of this research is as a basis for future local government policy considerations in allocating APBD grant funding assistance, and for BAZNAS efforts to improve the efficiency and effectiveness of BAZNAS in zakat management.
Good Amil Governance According to Zakat Core Principles: A Concept to Improve the Efficiency and Effectiveness of Zakat Management Rini Elvira; Yaswirman Yaswirman; Nursyirwan Effendi; Dodi Devianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4358

Abstract

The importance of good amil governance in zakat management becomes increasingly urgent along with the complexity and size of the funds being managed. Practices involving transparency, accountability, responsibility, independence, fairness, and legal compliance are the keys to success in achieving efficiency and effectiveness in zakat management. Therefore, it is necessary to carry out further description and exploration regarding the concept of good amil governance based on zakat core principles. This research is a literature study that adopts a descriptive-exploratory qualitative approach. Secondary data sources were obtained from various literature, including journal articles, books, official reports from the BAZNAS Study Center, and government documents, as well as other relevant sources. The Systematic Literature Review (SLR) technique was utilized to optimize the data, which was then analyzed in depth using a descriptive-exploratory qualitative approach to present a comprehensive picture of the concept of good amil governance according to zakat core principles.
Co-Authors Asnaini Asnaini, Asnaini Chrismondari Chrismondari Devianto, Dodi Nor Azilah Husin Nursyirwan Effendi, Nursyirwan Rika Desiyanti Sefnedi Sefnedi Tyara Dwi Putri Yaswirman, Yaswirman Yuningsih, Ayu