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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 10 Documents

Search results for , issue "Vol 1, No 1 (2020): Januari-Juni" : 10 Documents clear

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

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

Analisis Strategi Penanganan Pembiayaan Bermasalah Di Baitul Mal Wat Tamwil (BMT) Insani Sadabuan Putri Maya Sari Harahap; Aswadi Lubis; Hamni Fadlillah Nasution
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 Non-performing financing can affect BMT Insani Sadabuan's income. From this it requires handling to overcome these problematic financing. The purpose of this research is to find out the strategy for handling problematic financing carried out by Baitul Mal Wat Tamwil (BMT) Insani Sadabuan. This research is a field research with a qualitative approach. The results of the study discuss about financing problems caused by two factors, namely internal factors (originating from BMT Insani Sadabuan) and external factors (originating from members). Handling problematic financing at BMT Insani Sadabuan by contacting members by telephone, direct billing to customer locations, providing Qardul Hasan capital, coaching members, and rescheduling. Keywords: Handling Strategies, Problematic Financing

Potensi Pendirian Baitul Maal Wat Tamwil (BMT) Kecamatan Batang Angkola Kebupaten Tapanuli Selatan Mardia Khairani; Fatahuddin Aziz Siregar; 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

Abstract The presence of BMT as a microfinance institution is very much needed by the community, because most people become micro-entrepreneurs, so with this encouragement, researchers are interested in researching the potential for establishing BMT, namely in Hutatonga Village, Batang Angkola District, South Tapanuli Regency because there are no financial institutions in that area yet. using sharia principles. While the purpose of this study was to determine the potential for establishing BMT in Hutatonga Village, Batang Angkola District, South Tapanuli Regency. This research is a descriptive qualitative research type, and to collect the required data used data collection instruments consisting of interviews conducted directly with informants. The results showed that the Hutatonga Village had the potential to establish BMTs. This potential is that there are strengths in the establishment of BMTs in the Hutatonga village, namely the process of establishing them is easy, provides benefits, has reach to small businesses and the weakness is that they are not yet popular among the community, human resources are still weak, the systems and procedures that regulate are not standardized. Keywords: Potential, BMT, SWOT

Pengaruh Zakat terhadap Rasio Net Profit Margin (NPM) pada PT. Bank Syariah Mandiri Tbk. Pipi Sumanni Manullang; Nofinawati Nofinawati; Jumi Atika
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 There is an increase or decrease in zakat followed by the ratio of Net Profit Margin (NPM), which is not in accordance with the theory. The purpose of this study was to determine the effect of zakat on the ratio of Net Profit Margin (NPM) at PT. Bank Syariah Mandiri Tbk. This research is a quantitative research with a descriptive approach. The data source used is secondary data. The analytical tools used are descriptive statistics, normality test, linearity test, simple linear regression test, coefficient of determination, and partial regression coefficient test (t test). The results of the study with the equation NPM = 5,299 - 0.135 X + 0.066 and the R Square data is 0.131 or 13.1%, this means that the zakat variable explains that the Net Profit Margin ratio (NPM) in PT. Bank Syariah Mandiri Tbk. influenced by 13.1%, while the remaining 86.9% is influenced by other variables not included in this research model. For the t test results, there is a significant influence between zakat and the ratio of Net Profit Margin (NPM).Keywords: Net Profit Margin Ratio (NPM), and Zakat

Penghimpunan dan Distribusi Dana Zakat BAZNAS Daerah Etti Eriani; Muhammad Arsyad; Rodame Monitorir Napitupulu
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

AbstractThe aim of this research is to know zakat fund collection method and zakat fund distribution that carried out by BAZNAS in South Tapanuli Regency. This research approach is qualitative descriptive. The data source used is primary data. The data collection technique used by researchers is to use interviews, observation and structural documentation in the BAZNAS of South Tapanuli Regency.The results of this study indicate that the method of collecting zakat funds in the BAZNAS of South Tapanuli Regency uses the collection method in the form of cooperation with ASN (State Civil Apparatus), and some donors who give zakat to Amil are only for those who are aware of the obligation to pay zakat while the method of distributing zakat funds conducted by the BAZNAS of South Tapanuli Regency with direct methods that are consumptive and productive in four fields, namely: Economic, Education, Health and Social. Keywords: Zakat Fund Collection, Zakat Distribution, Regional BAZNAS Performance

Pengaruh Pembiayaan Murābahah terhadap Peningkatan Usaha Anggota Koperasi Mitra Manindo Kantor Kas Siabu Tri Surya; Muhammad Isa; 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 background of the problem in this study is the difference in income between customers who use murābahah financing at the Koperasi Mitra Manindo Siabu cash office. The research objective was to determine the effect of murābahah financing on increasing the business of members of the Koperasi Mitra Manindo Siabu cash office. This research used quantitative method. The data source used is primary data. The data collection technique used was a questionnaire, with a sample size of 86 customers. The analytical tool used is the validity and reliability test, normality test, descriptive statistics, simple regression analysis, hypothesis testing (t-test), test the coefficient of determination R2. By using the SPSS Version 22.0 program. The r-square value of 0.194 means that 19.4% of the Murabahah financing variable can explain the business improvement variable in the Mitra Manindo cooperative, Siabu cash office, while the remaining 80.6% is influenced by other variables not discussed in this model. Based on the t-test, it is known that murābahah financing affects increasing the business of members of the Koperasi Mitra Manindo Siabu cash office.

Pengaruh Persepsi terhadap Minat Memilih Baitul Maal Wat Tamwil (BMT) Insani Padangsidimpuan Fadhlan Shubuhanda; Fatahuddin Aziz Siregar; Damri Batubara
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

AbstractEnvironmental Community V Sidangkal Subdistrict, South Padangsidimpuan Subdistrict is classified as a pluralistic society in terms of religion. This research was conducted to determine whether there is an effect of perception on the interest in choosing Baitul Maal wat Tamwil (BMT) Insani Padangsidimpuan, and to analyze the selection criteria that were considered in selecting BMT Insani Padangsidimpuan and to analyze people's attitudes. The sampling technique used in this study was saturated sampling. Saturated Sampling is a sampling technique when all members of the population are used as samples. Another term saturated sample is census, where all members of the population are sampled. The results showed that there was an effect of perception on the interest in choosing BMT Insani Padangsidimpuan, or from the results of the coefficient of determination showed that the value of R = 0.564 and R x R = R2 was 0.318 which stated that the X (Perception) variable contributed to the Y (Interest) variable by 31, 8%, meaning that the variable X (Perception) can affect the variable Y (Interests). And 68.2% of people's perceptions are influenced by other factors. Keywords: Perception, Interests, and Baitul Maal wat Tamwil (BMT).

Potensi Pendirian Baitul Mal Wa Tamwil (BMT) di Desa Tolang Julu Kecamatan Sayur Matinggi Kabupaten Tapanuli Selatan Rindah Febriani Harahap; Budi Gautama Siregar; Rodame Monitorir Napitupulu
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

AbstractBaitul Mal Wa Tamwil (BMT) has an important meaning for economic development as well as being the core of a community-based economic strength, its presence is needed especially for people who have micro-businesses that can be developed, so with this encouragement researchers are interested in researching the potential for establishing BMTs in Tolang Village. Julu, Sayur Matinggi District, South Tapanuli Regency. The purpose of this study was to determine the potential for establishing BMT in Tolang Julu Village, Sayur Matinggi District, South Tapanuli Regency. This research is a field research with a qualitative approach, is descriptive in nature. The subjects of this research are the people of Tolang Julu Village who have micro-businesses and need funds. The data sources used are primary and secondary data. The results showed that in Tolang Julu Village, Sayur Matinggi District, South Tapanuli Regency, it has the potential to establish BMT. The existing weaknesses and threats can be minimized with a strategy in the SWOT matrix, namely the SO strategy, the WO strategy, the ST strategy, the WT strategy.Keywords: Potential, BMT, SWOT analysis

Digitalisasi Pemberdayaan Ekonomi Mustahiq Berbasis Zakat Produktif Annida Karima Sovia; 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 Poverty is a social problem that requires effective and sustainable management. Many parties have made various efforts to overcome poverty. However, the poverty reduction model built tends to only use a charitable approach (generosity). So that it only creates a sense of dependence on aid, without creating a productive spirit for the poor. Therefore, in facing the times, it is necessary to digitize the correct mustahiq economic empowerment model. The type of research used is in the form of field research with qualitative methods. The study concludes that the proper digitalization of the mustahiq economic empowerment model can be carried out in a creative productive manner, namely the distribution of zakat that cannot be directly used or spent by the mustahiq. So that its possible use will have an economic impact on mustahiq with guidance and assistance through digital technology. Keywords: Digitalization, Empowerment, Mustahiq, Productive

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Home Page

OAI Link

Editorial Team

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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

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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

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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