cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
NUR CHOIRUL AFIF
Contact Email
nur.choirul.afif@unsoed.ac.id
Phone
+6282281788840
Journal Mail Official
ijibe@unsoed.ac.id
Editorial Address
Laboratory Building First Floor Center of Islamic Economics and Halal Product Faculty of Economics and Business Universitas Jenderal Soedirman Jalan Prof. Boenyamin 708, Purwokerto
Location
Kab. banyumas,
Jawa tengah
INDONESIA
Indonesian Journal of Islamic Business and Economics (IJIBE)
Published by Universitas Jenderal Soedirman
ISSN : 27235831     EISSN : 27228002     DOI : https://doi.org/10.20884/1.ijibe
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Journal of Islamic Business and Economics is journal organized by Faculty of Economics and Business, Universitas Jenderal Soedirman. This journal focuses and and scopes are 1. Islamic Finance 2. Zakat Management 3. Shariah Based Human Resources 4. Islamic Based Strategic Management 5. Islamic Marketing 6. Halal Brand Image 7. Halal Tourism 8. Wakaf Management 9. Reducing Poverty in Islamic Perspective 10. Islamic Political Economy 11. Islamic Banking 12. Islamic Capital Market 13. Islamic Monetary System 15. Islamic Economic Thought 16. Islamic Financial Institution 17. Baitul Maal 18. Shariah Based Management 19. Islamic Micro Finance 20. Syariah accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol 1 No 2 (2019): IJIBE" : 2 Documents clear
THE EFFECTIVENESS OF THE COLLECTION OF PROFESSION ZAKAT AND ITS ACCOUNTABILITY ON BAZNAS (CASE STUDY IN LOCAL GOVERNMENT IN TASIKMALAYA REGENCY) Filia Garini
Indonesian Journal of Islamic Business and Economics Vol 1 No 2 (2019): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.ijibe.2019.1.2.8695

Abstract

Profession Zakat through the payroll system is one of the collection procedures that are expected to help increase zakat acceptance in general. Badan Amil Zakat Nasional (BAZNAS) Tasikmalaya Regency is an official government institution that is trusted to manage and distribute zakat and it is expected to be an accountable institution. Using qualitative descriptive method to illustrate the true depiction and case study approach to explain specifically about the phenomena of the effectiveness of the collection of profession zakat and accountability of BAZNAS Tasikmalaya Regency. The results of this study indicate that the procedure of collecting zakat through the payroll system has been effective, seen from the achievement of profession zakat funds per year and also the calculation of Collection Ratio based on Zakat Core Principles. The financial statements made by BAZNAS Tasikmalaya Regency still not perfect, there are several components that have not been prepared so that the financial statement of BAZNAS Tasikmalaya Regency has not yet in accordance to Shari’a Financial Accounting Standard (SAK Syari’ah) No. 109 "Accounting for Zakat and Infaq/Sadaqah".
THE ROLE OF PRODUCTIVE ZAKAT, INFAQ, AND SHODAQOH (ZIS) TOWARDS THE DEVELOPMENT OF MICRO AND SMALL ENTERPRISES IN BANYUMAS REGENCY (Case Study: LAZISNU Banyumas) Hastuti widia
Indonesian Journal of Islamic Business and Economics Vol 1 No 2 (2019): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.ijibe.2019.1.2.8697

Abstract

This study aims to see the difference in the state of MSEs before and after obtaining business capital assistance from LAZISNU Banyumas District which was seen from the indicators of business capital, turnover of sales, business profits, income of mustahiq and infaq mustahiq. The object of this study is that mustahiq who receives business capital assistance from LAZISNU Banyumas Regency as many as 32 mustahiq. The type of data collected is primary data. Data analysis methods include descriptive statistical tests and Wilcoxon signed rank test. Based on the results of the Wilcoxon signed rank test there is a difference in the variable business capital, sales turnover, business profit, mustahiq income and infaq of mustahiq before and after receive productive ZIS from LAZISNU Banyumas Regency. From the research result, The Amil Zakat, Infaq and Shodaqoh Institutions are expected to continue to improve productive zakat utilization by maintaining and increasing budget allocations for this productive economic program because it has been proven to have a significant effect on the development of mustahiq micro businesses so as to reduce poverty and grow new muzzaki.

Page 1 of 1 | Total Record : 2

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 5 No 2 (2023): IJIBE Vol 5 No 1 (2023): IJIBE Vol 4 No 2 (2022): IJIBE Vol 4 No 1 (2022): IJIBE Vol 3 No 2 (2021): IJIBE Vol 3 No 1 (2021): IJIBE Vol 2 No 2 (2020): IJIBE Vol 2 No 1 (2020): IJIBE Vol 1 No 2 (2019): IJIBE Vol 1 No 1 (2019): IJIBE