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Observing the Managemet Implications of Zakat Management in Indonesia Asman Asman; Huang Congzhao; Han Huazheng
At-Tasyrih: jurnal pendidikan dan hukum Islam Vol. 9 No. 1 (2023): At-Tasyrih: Jurnal Pendidikan dan Hukum Islam
Publisher : P3M IAI Nusantara Batang Hari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.801 KB) | DOI: 10.55849/attasyrih.v9i1.123

Abstract

Management in the management of zakat nationally was socialized after the issuance of Law Number 38 of 1999 concerning Zakat Management in Indonesia. However, in the course of the management of zakat management in Indonesia, there are problems in the formation of zakat management at the regional, district, sub-district and zakat managers in the form of community organizations. So that in zakat management the distribution of zakat is not right on target so that zakat management gets pros and cons in the community. The purpose of this study is to examine more deeply the implications of zakat management in Indonesia through the literature so that answers are obtained such as the contribution of solutions in this study. The methodology in this research is the type in this research is a qualitative research literature. While the approach in this study uses a normative juridical approach. The results in this study are the management of zakat management must be adjusted to the needs of those who are entitled to receive it according to the socio-economic conditions of Muslim citizens.
Financial Distress Analysis Using Altman Z-Score, Springate and Zmijewski in Retail Companies on the IDX Barnard Jacob; Han Huazheng; Huang Congzhao
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.615 KB) | DOI: 10.55849/jmf.v1i1.53

Abstract

Islamic Social Reporting (ISR) is an index of social accountability disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates by sharia principles. Therefore the disclosure of ISR in Islamic banking must be within the corridors of Islamic theology. This study uses the E-Views software to identify the factors that influence the level of exposure to Islamic Social Reporting (ISR) in Islamic banking in Indonesia. The factors examined in this study are company performance and company size towards Islamic Social Reporting. The results of this study show that financial performance proxied by ROA has no effect on ISR with a calculated T value of 1.338357, and financial performance proxied by NPF has no impact on Islamic Social Reporting with an estimated T value of 1.405019. Company size is a proxy for the Size that affects Islamic Social Reporting, with a T-test result of 3.077773 <2.03693. The results of the F test obtained a value of 0.021230 <0.05, which means that the variables NPF, ROA, and Size together influence the Islamic Social Reporting of Islamic Banks in Indonesia for the 2016-2020 period.
Socialization Making Media Learning Interactive E-Module based Flippbook in Elementary School 4 Maiwa Sam Hermansyah; Nasmilah Nasmilah; Abidin Pammu; Noer Jihad Saleh; Han Huazheng; Huang Congzhao
Pengabdian: Jurnal Abdimas Vol. 1 No. 1 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.429 KB) | DOI: 10.55849/abdimas.v1i1.117

Abstract

The learning process will be more effective if it uses many learning resources, one of which is a module. For efficiency, modules can be packaged into a digital form called e-module based philipbook. From facet access And convenience in bring, e-module Can accessed And opened anywhere is at. On study This done socialization making media e-module based flipbook to elementary school teachers through stages planning, implementation, And taking questionnaire data follow-up after training. Results media implementation based E-Module learning Flipbooks teachers can develop Flipbook-based E-Module learning media so that the process teaching and learning between educators and students becomes more optimal and fun as well increase enthusiastic And Spirit in learning.