Pub Date : 2021-09-24DOI: 10.24252/LAMAISYIR.V8I2.19866
Arwin Arwin Adam, Besse Faradiba
This study aimed to analyze the laundry business opportunities in the midst of the covid-19 pandemic in Parepare. This study used feasibility analysis in some aspects including marketing, human resource management, technical and technological aspects, legal aspects and investment feasibility aspects in the form of Payback period (PP), Benefit Cost Ratio (BCR), Net Present Value (NPV) and Internal Rate of Return (IRR). The sampling technique was purposive sampling utilizing Firman Laundry and BMR Laundry as samples with data analysis of maqashid al sharia al Khassah ibn Asyur. The results of the research showed that the marketing aspect was feasible because it was strategically located. The human resource management aspect exhibited a simple organizational structure but was able to provide benefits. The technical and technological aspects had used a drying machine, a washing machine with steam technology, and the investment feasibility aspect obtained were from PP, BCR, NPV, IRR which both were able to exceed the profit target set by the business owner so that this business had a great opportunity despite the pandemic in Parepare. Besides, it produced a description maqashid Khassah by Ibn Asyur covering al rawaj, al wuduh, al-hifz, al tsibat and al adl.
本研究旨在分析2019冠状病毒病大流行期间巴黎的洗衣商机。本研究以投资回收期(PP)、收益成本比(BCR)、净现值(NPV)和内部收益率(IRR)的形式，从市场营销、人力资源管理、技术和技术方面、法律方面和投资可行性等方面进行可行性分析。抽样技术是有目的抽样，以Firman Laundry和BMR Laundry为样本，并对maqashid al sharia al kassah ibn Asyur进行数据分析。研究结果表明，营销方面是可行的，因为它的战略位置。人力资源管理方面组织结构简单，但能够提供效益。技术和工艺方面使用了一台烘干机，一台带有蒸汽技术的洗衣机，投资可行性方面获得了PP, BCR, NPV, IRR，这两个方面都超过了企业主设定的利润目标，使得这家企业在parepare疫病流行的情况下仍然有很大的机会。此外，它还产生了Ibn Asyur的描述maqashid Khassah，涵盖al rawaj, al wuduh, al hifz, al tsibat和al adl。
{"title":"Laundry Business Opportunities Of Covid-19: An Analyses From Maqashid Al Syariah","authors":"Arwin Arwin Adam, Besse Faradiba","doi":"10.24252/LAMAISYIR.V8I2.19866","DOIUrl":"https://doi.org/10.24252/LAMAISYIR.V8I2.19866","url":null,"abstract":"This study aimed to analyze the laundry business opportunities in the midst of the covid-19 pandemic in Parepare. This study used feasibility analysis in some aspects including marketing, human resource management, technical and technological aspects, legal aspects and investment feasibility aspects in the form of Payback period (PP), Benefit Cost Ratio (BCR), Net Present Value (NPV) and Internal Rate of Return (IRR). The sampling technique was purposive sampling utilizing Firman Laundry and BMR Laundry as samples with data analysis of maqashid al sharia al Khassah ibn Asyur. The results of the research showed that the marketing aspect was feasible because it was strategically located. The human resource management aspect exhibited a simple organizational structure but was able to provide benefits. The technical and technological aspects had used a drying machine, a washing machine with steam technology, and the investment feasibility aspect obtained were from PP, BCR, NPV, IRR which both were able to exceed the profit target set by the business owner so that this business had a great opportunity despite the pandemic in Parepare. Besides, it produced a description maqashid Khassah by Ibn Asyur covering al rawaj, al wuduh, al-hifz, al tsibat and al adl.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"23 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133352048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-08-20DOI: 10.24252/LAMAISYIR.V8I2.17018
Fitri Yetty, A. Rohim, Praptiningsih Praptiningsih
Financial performance is an indicator of commercial functions in Islamic banks, along with zakah as an indicator of social function. The influence between the two is important to know in order to encourage efforts and strategies for developing Islamic banks. This article aims to describe the description of profitability and zakat payments of Islamic Commercial Banks and to verify the effect of profitability on company zakat payments. The research method used in this research is quantitative research methods using SPSS for data analysis. This study uses secondary data from five Islamic Commercial Banks as research samples from 14 existing BUS during the 2015-2019 period. This study found the fact that the variables ROA, ROE, and BOPO simultaneously have a significant effect on zakat. Meanwhile, ROA and ROE partially have a significant effect on zakat. While BOPO partially does not affect zakat.
{"title":"Financial Performance and Company Zakah Payment on Islamic Banks in Indonesia","authors":"Fitri Yetty, A. Rohim, Praptiningsih Praptiningsih","doi":"10.24252/LAMAISYIR.V8I2.17018","DOIUrl":"https://doi.org/10.24252/LAMAISYIR.V8I2.17018","url":null,"abstract":"Financial performance is an indicator of commercial functions in Islamic banks, along with zakah as an indicator of social function. The influence between the two is important to know in order to encourage efforts and strategies for developing Islamic banks. This article aims to describe the description of profitability and zakat payments of Islamic Commercial Banks and to verify the effect of profitability on company zakat payments. The research method used in this research is quantitative research methods using SPSS for data analysis. This study uses secondary data from five Islamic Commercial Banks as research samples from 14 existing BUS during the 2015-2019 period. This study found the fact that the variables ROA, ROE, and BOPO simultaneously have a significant effect on zakat. Meanwhile, ROA and ROE partially have a significant effect on zakat. While BOPO partially does not affect zakat.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121544960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-30DOI: 10.24252/lamaisyir.v8i1.18674
Maria Eliza, Nimas Aryany Pratiwi
In Surabaya, there is PT. X, which runs a syar'i garment SME business. The size of the area and the number of employees make this company have certain efforts to run its business. This study analyzes the influence of Organizational Culture, Servant Leadership, and Competence on Quality of Work Life and Employee Performance (Case Study of Syar'i Garment SMEs). This study uses a quantitative approach. The research hypothesis testing is carried out using a Structural Equation Model (SEM) based on Partial Least Square (PLS). The study results explain that organizational culture has a significant influence on the quality of work-life. Servant Leadership has no significant effect on the quality of work life, competence has a significant effect on the quality of work life, and organizational culture has a considerable impact on employee performance. Servant Leadership does not affect employee performance, competence has a significant effect on employee performance, and quality of work-life significantly affects employee performance.
{"title":"Implications of Organizational Culture, Servant Leadership, Competence on Quality of Work Life and Employee Performance Syar'i Garment","authors":"Maria Eliza, Nimas Aryany Pratiwi","doi":"10.24252/lamaisyir.v8i1.18674","DOIUrl":"https://doi.org/10.24252/lamaisyir.v8i1.18674","url":null,"abstract":"In Surabaya, there is PT. X, which runs a syar'i garment SME business. The size of the area and the number of employees make this company have certain efforts to run its business. This study analyzes the influence of Organizational Culture, Servant Leadership, and Competence on Quality of Work Life and Employee Performance (Case Study of Syar'i Garment SMEs). This study uses a quantitative approach. The research hypothesis testing is carried out using a Structural Equation Model (SEM) based on Partial Least Square (PLS). The study results explain that organizational culture has a significant influence on the quality of work-life. Servant Leadership has no significant effect on the quality of work life, competence has a significant effect on the quality of work life, and organizational culture has a considerable impact on employee performance. Servant Leadership does not affect employee performance, competence has a significant effect on employee performance, and quality of work-life significantly affects employee performance.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122892452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to analyze the innovations made by Lazismu East Java with BMT Hasanah Ponorogo named BankZiska. The analysis method used in this study is descriptive-qualitative and interpretive techniques. The findings of this study are Bankziska stands for Zakat-based Financial Assistance Infak Shodaqoh and Other Religious Social Funds. Bankziska's capital source is obtained from Lazismu and BMT Hasanah where bankziska management is implemented by BMT Hasanah. BankZiska provides interest-free, unsecured, no-fines, no-fee, and no-f confiscated loans to micro, micro and small super-entrepreneurs affected by loan sharks (interest). Another benefit of BankZiska is the existence of religious assistance for entrepreneurs who make loans.
本研究的目的是分析Lazismu East Java与BMT Hasanah Ponorogo(名为BankZiska)的创新。本研究使用的分析方法是描述-定性和解释技术。这项研究的结果是Bankziska，即以天课为基础的金融援助Infak Shodaqoh和其他宗教社会基金。Bankziska的资金来源来自Lazismu和BMT Hasanah，其中Bankziska的管理由BMT Hasanah实施。BankZiska为受高利贷影响的微型、微型和小型超级企业家提供无息、无担保、无罚款、无费用、无没收的贷款(利息)。BankZiska的另一个好处是，为发放贷款的企业家提供宗教援助。
{"title":"Bankziska as Lazismu Innovation and BMT Hasanah in Economic Empowerment in Ponorogo","authors":"Moh. Faizin, Faruq Futaqi Futaqi, Maulida Nurhidayati","doi":"10.24252/lamaisyir.v8i1.20578","DOIUrl":"https://doi.org/10.24252/lamaisyir.v8i1.20578","url":null,"abstract":"The purpose of this study is to analyze the innovations made by Lazismu East Java with BMT Hasanah Ponorogo named BankZiska. The analysis method used in this study is descriptive-qualitative and interpretive techniques. The findings of this study are Bankziska stands for Zakat-based Financial Assistance Infak Shodaqoh and Other Religious Social Funds. Bankziska's capital source is obtained from Lazismu and BMT Hasanah where bankziska management is implemented by BMT Hasanah. BankZiska provides interest-free, unsecured, no-fines, no-fee, and no-f confiscated loans to micro, micro and small super-entrepreneurs affected by loan sharks (interest). Another benefit of BankZiska is the existence of religious assistance for entrepreneurs who make loans.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122289024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-19DOI: 10.24252/lamaisyir.v8i1.20204
Mega Ayu Paundriyana Dewi, M. Rita
The growth of Islamic Commercial Banks is not with the contribution of the community to Islamic banking. This study aims to determine whether through the size of the board of commissioners and the size of the sharia supervisory board, the Islamic Social Reporting Index (ISR) can be good for increasing the public's awareness of Islamic Commercial Banks. This study uses quantitative methods with panel data regression analysis. The results show the board of commissioners and the sharia supervisory board have a large size so that the ISR can be wider. The moderating variable of bank size added in the study shows that the bank size cannot state that the bank has a large size of the board of commissioners and the size of the sharia supervisory board. The study concludes that the size of the board of commissioners and the sharia supervisory board can trigger banks to convey ISR properly.
伊斯兰商业银行的发展与社区对伊斯兰银行的贡献无关。本研究旨在确定伊斯兰社会报告指数(Islamic Social Reporting Index, ISR)是否可以通过董事会的规模和伊斯兰教规监事会的规模来提高公众对伊斯兰商业银行的认识。本研究采用面板数据回归分析的定量方法。结果表明，委员会和伊斯兰教法监事会的规模较大，因此ISR可以更宽。研究中加入的银行规模调节变量表明，银行规模不能说明银行拥有较大的监事会规模和较大的监事会规模。研究得出结论，委员会和伊斯兰教法监事会的规模可以触发银行正确传达ISR。
{"title":"Board Of Commissioners, Sharia Supervisory Board, ISR: Bank Size Moderation","authors":"Mega Ayu Paundriyana Dewi, M. Rita","doi":"10.24252/lamaisyir.v8i1.20204","DOIUrl":"https://doi.org/10.24252/lamaisyir.v8i1.20204","url":null,"abstract":"The growth of Islamic Commercial Banks is not with the contribution of the community to Islamic banking. This study aims to determine whether through the size of the board of commissioners and the size of the sharia supervisory board, the Islamic Social Reporting Index (ISR) can be good for increasing the public's awareness of Islamic Commercial Banks. This study uses quantitative methods with panel data regression analysis. The results show the board of commissioners and the sharia supervisory board have a large size so that the ISR can be wider. The moderating variable of bank size added in the study shows that the bank size cannot state that the bank has a large size of the board of commissioners and the size of the sharia supervisory board. The study concludes that the size of the board of commissioners and the sharia supervisory board can trigger banks to convey ISR properly.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"310 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126315986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.24252/LAMAISYIR.V7I2.12271
Nani Hamdani Amir, Irwan Misbach, Abdul Wahid Haddade
This study aims to internalize the value of lempu' in uncovering the advantages of mixed traders with Islamic business ethics perspectives. The focus of this research is on the values of lempu' contained in the siri'na pacce culture and the principles of Islamic business ethics. Researchers used qualitative methods with normative ethnographic and theological approaches. Sources of data in this study are primary data obtained directly from the research site with interviews by mixed traders of Bugis-Makassar ethnicity through direct face-to-face. The results explain that the value of lempu' means honesty, truth, sincerity, kindness, and justice shape the character of most of the Bugis-Makassar traders to behave according to their culture. The value of lempu' in the Bugis-Makassar ethnic culture has the same meaning as the principles of Islamic business ethics, namely monotheism, balance, truth, and ihsan. The application of the value of lempu' and the principles of Islamic business ethics in trading yields not only material benefits, but nonmaterial benefits in the form of blessings for peace of mind and does not make it further away from God which brings to the welfare of the world and the hereafter.
{"title":"THE INTERNALIZING VALUE OF THE LEMPU' REFIEL THE BUSINESS BENEFITS OF MIXED TRADERS' PERSPECTIVE OF ISLAMIC BUSINESS ETHICS","authors":"Nani Hamdani Amir, Irwan Misbach, Abdul Wahid Haddade","doi":"10.24252/LAMAISYIR.V7I2.12271","DOIUrl":"https://doi.org/10.24252/LAMAISYIR.V7I2.12271","url":null,"abstract":"This study aims to internalize the value of lempu' in uncovering the advantages of mixed traders with Islamic business ethics perspectives. The focus of this research is on the values of lempu' contained in the siri'na pacce culture and the principles of Islamic business ethics. Researchers used qualitative methods with normative ethnographic and theological approaches. Sources of data in this study are primary data obtained directly from the research site with interviews by mixed traders of Bugis-Makassar ethnicity through direct face-to-face. The results explain that the value of lempu' means honesty, truth, sincerity, kindness, and justice shape the character of most of the Bugis-Makassar traders to behave according to their culture. The value of lempu' in the Bugis-Makassar ethnic culture has the same meaning as the principles of Islamic business ethics, namely monotheism, balance, truth, and ihsan. The application of the value of lempu' and the principles of Islamic business ethics in trading yields not only material benefits, but nonmaterial benefits in the form of blessings for peace of mind and does not make it further away from God which brings to the welfare of the world and the hereafter.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128662600","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-21DOI: 10.24252/LAMAISYIR.V7I2.16035
Jamaluddin Majid, Ambo Asse, F. Fatimah, Farid Fajrin
This study aims to determine the application of PSAK 109 in the management of zakat and infaq/sadaqah at BAZNAS South Sulawesi Province in order to realize good zakat governance. This research is a qualitative research with a descriptive analysis approach, using primary and secondary data. Theresults showed that BAZNAS South Sulawesi Province has not implementedPSAK 109, so that the realization of good zakat governance in BAZNAS SouthSulawesi Province has not been achieved properly. Therefore, it is necessary toincrease understanding of human resources, training on the implementation ofPSAK 109 on zakat accounting which regulates the recognition, measurement,presentation and disclosure of zakat, infaq / sadaqah transactions in order to realize good zakat governance of BAZNAS South Sulawesi.
本研究旨在确定PSAK 109在南苏拉威西省BAZNAS的天课和infaq/sadaqah管理中的应用，以实现良好的天课治理。本研究是一项定性研究，采用描述性分析方法，使用一手和二手数据。结果表明，南苏拉威西省没有实施psak 109，因此，南苏拉威西省没有很好地实现良好的天课治理。因此，为了实现BAZNAS South Sulawesi良好的天课治理，有必要增加对人力资源的理解，培训psak 109对天课会计的实施，该会计规范了天课、infaq / sadaqah交易的确认、计量、列报和披露。
{"title":"PSAK 109: EFFORTS TO MAKE GOOD ZAKAT GOVERNANCE BAZNAS PROVINCE SOUTH SULAWESI","authors":"Jamaluddin Majid, Ambo Asse, F. Fatimah, Farid Fajrin","doi":"10.24252/LAMAISYIR.V7I2.16035","DOIUrl":"https://doi.org/10.24252/LAMAISYIR.V7I2.16035","url":null,"abstract":"This study aims to determine the application of PSAK 109 in the management of zakat and infaq/sadaqah at BAZNAS South Sulawesi Province in order to realize good zakat governance. This research is a qualitative research with a descriptive analysis approach, using primary and secondary data. Theresults showed that BAZNAS South Sulawesi Province has not implementedPSAK 109, so that the realization of good zakat governance in BAZNAS SouthSulawesi Province has not been achieved properly. Therefore, it is necessary toincrease understanding of human resources, training on the implementation ofPSAK 109 on zakat accounting which regulates the recognition, measurement,presentation and disclosure of zakat, infaq / sadaqah transactions in order to realize good zakat governance of BAZNAS South Sulawesi.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133513242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-06-20DOI: 10.24252/lamaisyir.v7i1.13496
Rahmawati Muin, M. Awaluddin, Islah Islah
This study aims to determine how the screening method of sharia stocks in Indonesia, how the results of screening of sharia stocks in PT Adaro Energy Tbk, and the review of the methods of sharia screening stocks in Indonesia Stock Exchange (IDX). The results showed that the stocks issuer is conform the sharia stock screening standards, beside that, maslahah mursalah could be used as a methodology to determine sharia stock screening standards, then the Financial Services Authority (OJK) and DSN-MUI, as well as the Indonesia Stock Exchange (IDX), have to revise the screening standards in progressively and periodically to avoid public misperception of sharia stock screening.
本研究旨在确定印尼伊斯兰教法股票的筛选方法如何，印尼PT Adaro Energy Tbk的伊斯兰教法股票筛选结果如何，以及印尼证券交易所(IDX)伊斯兰教法股票筛选方法的回顾。结果表明，股票发行人符合伊斯兰教法股票筛选标准，此外，maslahah mursalah可以作为确定伊斯兰教法股票筛选标准的方法，那么金融服务管理局(OJK)和DSN-MUI以及印度尼西亚证券交易所(IDX)必须逐步和定期修订筛选标准，以避免公众对伊斯兰教法股票筛选的误解。
{"title":"TINJAUAN METODE SCREENING SAHAM SYARIAH PADA BURSA EFEK INDONESIA","authors":"Rahmawati Muin, M. Awaluddin, Islah Islah","doi":"10.24252/lamaisyir.v7i1.13496","DOIUrl":"https://doi.org/10.24252/lamaisyir.v7i1.13496","url":null,"abstract":"This study aims to determine how the screening method of sharia stocks in Indonesia, how the results of screening of sharia stocks in PT Adaro Energy Tbk, and the review of the methods of sharia screening stocks in Indonesia Stock Exchange (IDX). The results showed that the stocks issuer is conform the sharia stock screening standards, beside that, maslahah mursalah could be used as a methodology to determine sharia stock screening standards, then the Financial Services Authority (OJK) and DSN-MUI, as well as the Indonesia Stock Exchange (IDX), have to revise the screening standards in progressively and periodically to avoid public misperception of sharia stock screening.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133228420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-06-19DOI: 10.24252/lamaisyir.v7i1.13747
Annisa Eka Rahayu
The purpose of this research is to determine the eligibility of multijsa financing agreement based on Fatwa DSN on multijasa financing. Methods of literature research, multidisciplinary, normative juridical approach. Analytical descriptive data analysis. The results show that the contractor may accept a multifamily financing agreement, using the al-Ijadrah agreement or the al-musta'jir agreement where the tenant will re-rent the services he has rented. Later, the LKS makes a purchase or lease of the service or goods for which it is then rented out, and then the LKS can perform the contract of al-ijârah or the sale of al-musta'ir at a higher price and gradually repayment. So this is one of the factors of public interest in the product of multilingual Ijârah according to the needs of the community each year.
本研究的目的是确定基于法特瓦DSN的多重融资协议在多重融资中的资格。文献研究方法，多学科，规范的法律方法。分析性描述性数据分析。结果表明，承包商可能会接受多户融资协议，使用al-Ijadrah协议或al-musta'jir协议，租户将重新租用其租用的服务。之后，LKS购买或租赁服务或货物，然后将其出租，然后LKS可以履行al- ij rah合同或以更高的价格出售al-musta'ir并逐步偿还。所以这是公共利益的因素之一，根据每年社区的需要，多语言ij rah的产品。
{"title":"KONTRUKSI AKAD IJARAH PADA FATWA DSN MUI TENTANG PEMBIAYAAN MULTIJASA","authors":"Annisa Eka Rahayu","doi":"10.24252/lamaisyir.v7i1.13747","DOIUrl":"https://doi.org/10.24252/lamaisyir.v7i1.13747","url":null,"abstract":"The purpose of this research is to determine the eligibility of multijsa financing agreement based on Fatwa DSN on multijasa financing. Methods of literature research, multidisciplinary, normative juridical approach. Analytical descriptive data analysis. The results show that the contractor may accept a multifamily financing agreement, using the al-Ijadrah agreement or the al-musta'jir agreement where the tenant will re-rent the services he has rented. Later, the LKS makes a purchase or lease of the service or goods for which it is then rented out, and then the LKS can perform the contract of al-ijârah or the sale of al-musta'ir at a higher price and gradually repayment. So this is one of the factors of public interest in the product of multilingual Ijârah according to the needs of the community each year.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131877055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-06-13DOI: 10.24252/lamaisyir.v7i1.13975
Nurfadilah Maulana S
This research to analyze the performance and efficiency of the institution BAZNAS Yogyakarta as a central institution coordinator gathering Zakat fund that must have a good and efficient performance. This research measures the performance of the Zakat agency through institutional indicators and the impact of the recipient of Zakat from the National Zakat Index (NZI), and measures the efficiency using the method Data Envelopment analysis (DEA). The sample used in this study is the audited financial annual report of 2015-2018. Based on the results of performance analysis, BAZNAS Yogyakarta has an index value of 0.433, which classifies the performance of the Zakat agency as "good enough ", the results of the efficiency analysis of 100% in the year 2015, 2017 and 2018, subsequently in 2016 only achieve efficiency of 97% and 3% that is inefficient. So the results of this research can be a reference for BAZNAS Yogyakarta further improve performance that is still less efficient and maintain the maximum performance to remain the center coordinator of the institution gathering Zakat fund that is entrusted by the Government and people of Yogyakarta.
{"title":"ANALISIS KINERJA DAN EFISIENSI PENGELOLAAN DANA ZAKAT: STUDI BAZNAS YOGYAKARTA PERIODE 2015-2018","authors":"Nurfadilah Maulana S","doi":"10.24252/lamaisyir.v7i1.13975","DOIUrl":"https://doi.org/10.24252/lamaisyir.v7i1.13975","url":null,"abstract":"This research to analyze the performance and efficiency of the institution BAZNAS Yogyakarta as a central institution coordinator gathering Zakat fund that must have a good and efficient performance. This research measures the performance of the Zakat agency through institutional indicators and the impact of the recipient of Zakat from the National Zakat Index (NZI), and measures the efficiency using the method Data Envelopment analysis (DEA). The sample used in this study is the audited financial annual report of 2015-2018. Based on the results of performance analysis, BAZNAS Yogyakarta has an index value of 0.433, which classifies the performance of the Zakat agency as \"good enough \", the results of the efficiency analysis of 100% in the year 2015, 2017 and 2018, subsequently in 2016 only achieve efficiency of 97% and 3% that is inefficient. So the results of this research can be a reference for BAZNAS Yogyakarta further improve performance that is still less efficient and maintain the maximum performance to remain the center coordinator of the institution gathering Zakat fund that is entrusted by the Government and people of Yogyakarta.","PeriodicalId":151295,"journal":{"name":"LAA MAISYIR : Jurnal Ekonomi Islam","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114697159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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