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Journal Of Islamic Social Finance Management

JISFIM
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Published by Institut Agama Islam Negeri Padangsidimpuan

ISSN : - EISSN : 27770753 DOI : https://doi.org/10.24952/jisfim

Core Subject : Religion, Humanities, Science, Education, Social,

Religion Humanities Decision Sciences, Operations Research & Management Social Sciences Other

Journal of Islamic Social Finance Management is a peer-reviewed journal on the management of Islamic social finance (sadaqah, zakat, waqf, and infaq). This journal is published by the Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia. Editors welcome scholars, researchers, and practitioners of Islamic management, economics, and business around the world to submit scholarly articles to be published in this journal. All articles will be reviewed by experts before being accepted for publication. Each author is solely responsible for the content of published articles.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 69 Documents

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Persepsi Pedagang Pasar Inpres Sadabuan Terhadap Baitul Mal Wat Tamwil (BMT) Insani Padangsidimpuan Dewi Purnama Sari; Nofinawati Nofinawati; Delima Sari Lubis
Journal of Islamic Social Finance Management Vol 1, No 2 (2020): Juli-Desember
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Inpres Sadabuan market traders in the city of Padangsidimpuan are indicated to have different perceptions of BMT Insani Padangsidimpuan. This study aims to determine the extent to which the Inpres market traders' perceptions of Baitul Mal Wat Tamwil (BMT) Insani Padangsidimpuan. The time of this research was carried out from October to July 2018 in the City of Padangsidimpuan. This type of research is qualitative research, the data source used by the researcher is primary data, namely the Inpres Sadabuan market traders, data collection techniques by interview, the data analysis technique of this research is to systematically search and compile data obtained from interviews, and field observations. The results of this study indicate that services at Insani Padangsidimpuan BMT can be said to be good with a figure of 70%, and BMT Insani Padangsidimpuan has a product based on the principles of Islamic law with a figure of 30%, and the traders' views on the financing procedure at BMT Insani Padangsidimpuan can be said to be easy with a figure of 90%. , and the profit at BMT Insani Padangsidimpuan can be said to be high at 80%.Key words: Perception, traders, and BMT Insani Padangsidimpuan.

Persepsi Masyarakat dalam Membayar Zakat di BAZNAS Kabupaten Pasaman Barat M. Yarham; Saima Putri Siregar
Journal of Islamic Social Finance Management Vol 2, No 1 (2021): JANUARI-JUNI
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

This study aims to determine people's perceptions in paying zakat in BAZNAS, West Pasaman Regency where people still pay zakat according to the traditions in the area. This type of research is a qualitative descriptive study, using a phenomenological approach. Methods of data collection through observation, interviews, documentation. The results of this study indicate that there are still many people who do not know and understand the importance of the function, purpose and benefits of zakat in the payment or distribution of zakat through the Amil Zakat Institute in BAZNAS, West Pasaman Regency. Most people think that giving zakat directly to people in need is more affordable than BAZNAS. Then, because the community still lacks confidence and is not sure of the responsibility of an institution in handling zakat management and the ineffective existence of zakat collection units (UPZ) in the area. Keywords: Perception, Zakat, BAZNAS

Pengaruh Pengetahuan, Religiusitas, Transparansi dan Reputasi Lembaga Terhadap Keputusan Muzaki Dalam Membayar Zakat di Badan Amil Zakat Nasional Kota Yogyakarta Ahmad Afandi; Annessa Fadhillah; Nurul Wahida Hidayat
Journal of Islamic Social Finance Management Vol 3, No 1 (2022): JANUARI-JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Penelitian ini bertujuan untuk melihat pengaruh pengetahuan, religiusitas, transparansi dan reputasi lembaga terhadap keputusan membayar zakat pada BAZNAS kota Yogyakarta. Jenis penelitian ini adalah penelitian kuantitatif deskriftif dan pengumpulan data menggunakan teknik kuisioner yang dibagikan kepada responden. Metode penentuan sampel dengan menggunakan rumus slovin didapat 100 responden penelitian. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan bantuan Warp PLS versi 7. Penelitian menunjukan bahwa variabel pengetahuan, transparansi dan reputasi lembaga berpengaruh positif dan signifikan terhadap keputusan muzaki membayar zakat di BAZNAS kota Yogyakarta. Kemudian untuk religiusitas tidak berpengaruh positif dan signifikan terhadap keputusan muzaki membayar zakat di BAZNAS kota Yogyakarta. BAZNAS diharapkan dapat meningkatkan dan mempertahankan faktor yang dapat mempengaruhi keputusan muzaki membayar zakat. Kemudian memperhatikan faktor yang menjadi penghambat dalam pengumpulan dana zakat di kota Yogyakarta.

Perkembangan Zakat pada Masa Klasik dan Kontemporer Laelani Rukmana
Journal of Islamic Social Finance Management Vol 3, No 2 (2022): JULI-DESEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Zakat adalah salah satu dari lima pilar utama untuk memperkuat agama Islam, merupakan salah satu solusi yang diserukan agama Islam untuk menghapus kemiskinan dan kesenjangan ekonomi tersebut. Perubahan dan perkembangan ekonomi dari sejak zaman Rasulullah SAW hingga kondisi saat ini berdampak pada pemikiran dan aplikasi konsep zakat dalam Islam. perkembangan zakat pada masa kini disebut dengan kontemporer. Tulisan ini mengkaji zakat pada masa klasik dan kontemporer. Metode pembahasan yang digunakan yaitu pendekatan literatur. Dunia Islam klasik dan modern telah menerbitkan berbagai perundangan dan menjalankan beragam pola manajemen perzakatan dalam rangka mengentaskan kemiskinan. Pada masa Islam klasik, sistem pengelolaan zakat mengalami tahapan perkembangan dari sistem manual di periode Nabi hingga sistem administrasi yang ketat di masa Khalifah. Adapun pada masa modern, beberapa negara menerapkan regulasi dan manajemen pengelolaan zakat yang berbeda-beda. Akan tetapi, tahapan manajemen pengelolaan zakat pada masa kontemporer tidak terlepas dari empat tahapan yaitu perencanaan, pengorganisasian, pengarahan atau motivasi, dan pengawasan.

Efektivitas Kontribusi Ekonomi Islam Dalam Menghadapi Pandemi Virus Corona-19 Yuli Rahmadani Harahap; Delima Sari Lubis; Aliman Syahuri Zein
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Abstract The corona virus pandemic -19 has had a negative impact on the global economy, including Indonesia. Indonesia's economic growth is predicted to be minus 0.4%. The application of physical distancing has reduced the people's economic activity, resulting in a decrease in Aggregate Supply, which has an impact on decreasing production which can damage the smooth running of the market mechanism. This study aims to identify the appropriate contribution of Islamic economic philanthropy in the face of a pandemic. This research is a qualitative research using literature study. The research concludes that there are several contributions from Islamic economic philanthropy that are effective in overcoming the pandemic. These contributions are first, optimization of the application of social finance (distribution of ZIS funds, development of waqf fund-based infrastructure, guidance and assistance to MSMEs through qardhul hasan loans). Second, the development of Islamic financial technology for online market players to comply with sharia regulations. Keyword : Pandemic, Philanthropy, Social Finance, Financial Finance

Manajemen Penghimpunan dan Pendistribusian Dana ZIS Di LAZISNU Kota Padangsidimpuan Risna Hairani Sitompul; Ade Awari Butar-Butar; Wenni Sakinah Lbs
Journal of Islamic Social Finance Management Vol 2, No 1 (2021): JANUARI-JUNI
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Indonesia is the largest Muslim population so Indonesia has the potential for ZIS funds. Funding sources from ZIS funds can be used to strengthen economic empowerment, distribute income and drive the economy. Research objectives to determine the management of fundraising through the KOIN NU movement, social media, payment accounts, and barcodes, to know the distribution of funds raised by LAZISNU under the LAZISNU Padangsidimpuan implementation program. The research method is carried out qualitatively with primary data: conducting direct interviews from sources and secondary data in the form of evidence of recording, bookkeeping, and data regarding research. The results of the research were using the KOIN NU movement, social media, accounts, and payment barcodes. The collection of funds with KOIN NU which is spread across several areas in North Sumatra Province has increased and resulted in higher funds collected than others. Fund management is carried out carefully and is recorded in detailed books regarding the amount and infak received and the distribution of these funds for each activity. Funds are collected twice a week. LAZISNU Padangsidimpuan fund distribution in 5 fields, namely socio-religion, economy, education, renovation, and health. Keywords: Fund, Fundraising, Distribution, LAZISNU, ZIS

Pengaruh Zakat Perbankan dan Corporate Social Responsibility terhadap Rasio Profitabilitas Bank Umum Syariah Indah Nur Ainun; Nofinawati N; Windari W
Journal of Islamic Social Finance Management Vol 2, No 2 (2021): JULI-DESEMBER
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

ABSTRACTBased on data obtained from Islamic Commercial Banks in Indonesia as many as 9 banks the percentage of Banking Zakat, Corporate Social Responsibility and Return On Assets fluctuated, but the increase that occurred in Banking Zakat and Corporate Social Responsibility was not always followed by an increase in Return On Assets. This study aims to determine the effect of banking zakat and corporate social responsibility on the profitability ratios of Islamic Commercial Banks in Indonesia 2013-2018 either partially or simultaneously. This research is a quantitative research, the data source comes from secondary data in the form of pooled data. The results showed that partially banking zakat had a significant effect on return on assets of Islamic Commercial Banks in Indonesia, partially corporate social responsibility had no significant effect on return on assets of Islamic Commercial Banks in Indonesia. Meanwhile, simultaneously banking zakat and corporate social responsibility have a significant influence on the return on assets of Islamic Commercial Banks in Indonesia. Keywords : Banking Zakat, Corporate Social Responsibility, Return On Asset ABSTRAK Berdasarkan data yang diperoleh dari Bank Umum Syariah di Indonesia sebanyak 9 bank persentase Zakat Perbankan, Corporate Social Responsibility dan Return On Asset mengalami fluktuasi, namun kenaikan yang terjadi pada Zakat Perbankan dan Corporate Social Responsibility tidak selalu diikuti dengan kenaikan Return On Asset. Penelitian ini bertujuan untuk mengetahui pengaruh zakat perbankan dan corporate social responsibility terhadap rasio profitabilitas Bank Umum Syariah di Indonesia 2013-2018 baik secara parsial maupun secara simultan. Penelitian ini adalah penelitian kuantitatif, sumber data berasal dari data sekunder dengan bentuk pooled data. Hasil penelitian menunjukkan secara parsial zakat perbankan berpengaruh signifikan terhadap return on asset Bank Umum Syariah di Indonesia, corporate social responsibility secara parsial tidak berpengaruh signifikan terhadap return on asset Bank Umum Syariah di Indonesia. Sedangkan secara simultan zakat perbankan dan corporate social responsibility memiliki pengaruh yang signifikan terhadap return on asset Bank Umum Syariah di Indonesia. Kata Kunci : Zakat Perbankan, Corporate Social Responsibility, Return On Asset

Performance Analysis of BAZNAS Tapanuli Selatan District Mutiara Nauli; Sarmiana Batubara; Damri Batubara
Journal of Islamic Social Finance Management Vol 3, No 2 (2022): JULI-DESEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

This study aims to analyze the performance of BAZNAS in South Tapanuli Regency in optimizing the collection, distribution, and utilization of zakat. The research method uses a descriptive qualitative approach with data collection techniques using interview and observation techniques. The subjects in this study were BAZNAS administrators in South Tapanuli Regency. The results of this study indicate that the performance of zakat collection, BAZNAS South Tapanuli Regency has two strategies, namely a socialization strategy by making a decree Zakat Management Unit to collect zakat among the community and an appeal strategy by making an appeal to coordinate with the treasurer of each Regional Apparatus Organization (OPD) to distribute professional zakat to BAZNAS. In the performance of zakat distribution, BAZNAS South Tapanuli Regency distributes zakat in two forms, namely consumptive zakat and productive zakat. In the performance of zakat utilization, BAZNAS South Tapanuli Regencyempowering productive zakat, namely providing business capital assistance in the form of revolving fund loans. Revolving fund loans are given to MSME group mustahik and fostered farmer groups.Keywords: Performance, Optimization, BAZNAS

Analisis Implementasi Pernyataan Standar Akuntansi Keuangan 109 Abdul Hakim Siregar; Ikhwanuddin Harahap; Delima Sari Lubis
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

AbstractCash receipts from zakat and infaq funds will increase zakat and infaq / alms funds, and the distribution of zakat funds will reduce the cash of zakat and infaq funds, which is called the double entry recording system, while the recording carried out by BAZNAS Tapanuli Selatan only applies the method single entry, the recording system is indeed simple and easy to understand, but it cannot produce complete financial reports, it is difficult to find errors that occur and difficult to control. BAZNAS Tapanuli Selatan has not fully implemented PSAK 109 in South Tapanuli BAZNAS. BAZNAS Tapanuli Selatan has implemented part of PSAK 109 in the financial statements and the information required in PSAK 109 in BAZNAS's financial statements can be found but there are still a series of BAZNAS financial reports that have not been owned based on the PSAK reference, namely Cash Flow Statements and Notes to Financial Statements. Keyword : Zakah, PSAK 109, BAZNAS

Evaluasi Terhadap Pelaksanaan E-Warong Di Kecamatan Padangsidimpuan Tenggara Rahayu Rahayu; Aliman Syahuri Zein
Journal of Islamic Social Finance Management Vol 1, No 2 (2020): Juli-Desember
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

One of the problems often experienced by developing countries is the problem of poverty, including Indonesia. As an effort to accelerate poverty reduction, since 2007 the Government of Indonesia has implemented the PKH (Family of Hope Program), in which there is a design for the E-Warong (Joint Business Group) KUBE PKH program as a means of accelerating poverty alleviation. This study aims to evaluate the implementation of E-Warong KUBE PKH. This research is a qualitative research, the data sources are primary data and secondary data. The results of this study indicate that the evaluation of the implementation of E-Warong KUBE PKH in Southeast Padangsidimpuan District has not been maximally carried out in accordance with the instructions for implementing E-Warong KUBE PKH, there are several factors that cause the implementation of E-Warong KUBE has not been maximally implemented including, lack of awareness of PKH members towards the responsibility of E-Warong KUBE which causes E-Warong KUBE cannot be said to be successful in increasing the common economy and the lack of understanding of PKH members in using technology, especially in the use of friction machines. As for the contribution in this research, it is hoped that the E-Warong KUBE PKH will be able to evaluate the program so that it runs well and to improve the performance of each PKH member in the future. Key words: Evaluation, Implementation, E-Warong KUBE PKH

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Zulaika Matondang

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Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan Jl. H. T. Rizal Nurdin Km 4.5 Sihitang Padangsidimpuan.

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Kota padangsidimpuan,

Sumatera utara

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Zulaika Matondang

Contact Email zulaikamatondang83@gmail.com

Phone +6282162170129

Journal Mail Official jisfimcontact@gmail.com

Editorial Address Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan Jl. H. T. Rizal Nurdin Km 4.5 Sihitang Padangsidimpuan.

Location Kota padangsidimpuan, Sumatera utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Zulaika Matondang

Contact Email
zulaikamatondang83@gmail.com

Phone
+6282162170129

Journal Mail Official
jisfimcontact@gmail.com

Editorial Address
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan Jl. H. T. Rizal Nurdin Km 4.5 Sihitang Padangsidimpuan.

Location
Kota padangsidimpuan,

Sumatera utara

INDONESIA