This study aims to determine whether training, work discipline, and motivation affect employee performance at Bank BNI Syariah Surakarta simultaneously and partially. This research uses case study research type which is located in Bank BNI Syariah Surakarta. The samples taken are 100 respondents. The sampling technique in this study used quota random sampling . The data analysis used are 1) Instrument Test, 2) Hypothesis test. The Result of this research shows that: Y = (11,877) + 0,784X1 + 0,444X2 + 0,428 X3 + e. There is an effect of training on employee performance of Bank BNI Syariah Surakarta with p-value <0,05. There is influence of work discipline on employee performance of Bank BNI Syariah Surakarta with p-value <0,05. There is influence of motivation to employee performance of Bank BNI Syariah Surakarta with p-value <0,05. There is an effect of training, work discipline, and motivation simultaneously on employee performance at Bank BNI Syariah Surakarta with p-value <0,05.
{"title":"Effects of Training, Work Discipline, and Motivation Against Employee Performance at Islamic Bank","authors":"Muhammad Tho’in","doi":"10.21093/AT.V3I2.1126","DOIUrl":"https://doi.org/10.21093/AT.V3I2.1126","url":null,"abstract":"This study aims to determine whether training, work discipline, and motivation affect employee performance at Bank BNI Syariah Surakarta simultaneously and partially. This research uses case study research type which is located in Bank BNI Syariah Surakarta. The samples taken are 100 respondents. The sampling technique in this study used quota random sampling . The data analysis used are 1) Instrument Test, 2) Hypothesis test. The Result of this research shows that: Y = (11,877) + 0,784X1 + 0,444X2 + 0,428 X3 + e. There is an effect of training on employee performance of Bank BNI Syariah Surakarta with p-value <0,05. There is influence of work discipline on employee performance of Bank BNI Syariah Surakarta with p-value <0,05. There is influence of motivation to employee performance of Bank BNI Syariah Surakarta with p-value <0,05. There is an effect of training, work discipline, and motivation simultaneously on employee performance at Bank BNI Syariah Surakarta with p-value <0,05.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46719744","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}
This study to explore the thought of Yusuf Qardhawi about zakah on stock. As the purpose of which is to know about the existence of stock in the Islamic economic system according to the perspective of Yusuf Qardhawi and his method to determine the law about the obligatory of zakah on stock. Yusuf Qardhawi said that issuing, owning, buying, selling and transacting the stock is halal and there is no prohibition as long as the activities of the company formed from those stocks do not contain activities prohibited by shari'ah. According to Yusuf Qardhawi's thought that all of the stock types of companies, both industrial companies and trading companies must be obliged to pay zakah based on the announcement of the paragraph about the obligation of zakah ie surah at-Taubah paragraph 103. Then Yusuf Qardhawi expalained if we take an opinion that sees stock according to the type of company, zakah on stock of industrial companies can be analogous to zakah on investment plant, building, etc. which is analogous to zakat on agricultural land, and issued it's zakah amount 10% of net profit. While the trading company is analogous to zakah trading, its issued from the stock in accordance with the prevailing market price plus profit.
{"title":"Zakat Saham Dalam Sistem Ekonomi Islam (Kajian Atas Pemikiran Yusuf Qardhawi)","authors":"Refky Fielnanda","doi":"10.21093/at.v3i1.1052","DOIUrl":"https://doi.org/10.21093/at.v3i1.1052","url":null,"abstract":"This study to explore the thought of Yusuf Qardhawi about zakah on stock. As the purpose of which is to know about the existence of stock in the Islamic economic system according to the perspective of Yusuf Qardhawi and his method to determine the law about the obligatory of zakah on stock. Yusuf Qardhawi said that issuing, owning, buying, selling and transacting the stock is halal and there is no prohibition as long as the activities of the company formed from those stocks do not contain activities prohibited by shari'ah. According to Yusuf Qardhawi's thought that all of the stock types of companies, both industrial companies and trading companies must be obliged to pay zakah based on the announcement of the paragraph about the obligation of zakah ie surah at-Taubah paragraph 103. Then Yusuf Qardhawi expalained if we take an opinion that sees stock according to the type of company, zakah on stock of industrial companies can be analogous to zakah on investment plant, building, etc. which is analogous to zakat on agricultural land, and issued it's zakah amount 10% of net profit. While the trading company is analogous to zakah trading, its issued from the stock in accordance with the prevailing market price plus profit.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"3 1","pages":"57-67"},"PeriodicalIF":0.0,"publicationDate":"2018-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45964300","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}
Kajian keagamaan dapat dibagi menjadi dua, yaitu kajian agama sebagai idiologi normatif dan agama sebagai pranata sosial. Pada level pranata sosial, keberadaan agama berfungsi memenuhi dorongan atau keinginan manusia yang secara bersama-sama menjadi suatu kebutuhan yang harus dipenuhi. Saat itulah nilai-nilai agama akan terintegrasi ke dalam sistem budaya yang mempunyai ruang lingkup secara luas. Penelitian ini mengkaji tentang kegiatan bisnis yang dilakukan oleh pengusaha muslim di Samarinda yang melibatkan nilai-nilai agama dalam menjalankan bisninya. Mereka adalah pengusaha muslim yang berasal dari satu keluarga asal Amuntai Banjarmasin Kalimantan Selatan. Mereka membangun usaha bisnis cukup lama dan berhasil di Samarinda di bawah bendera Toko Group Jawa Indah yang terdiri dari enam toko, yaitu; Toko Jawa Indah, Piala, Mahkota, Rizki, A’Anda, dan Piala Baru. Fokus penelitian ini mengkaji motivasi mereka dalam melakukann kegiatan bisnis, dari aspek manajemen pengelolaan, manajemen keuangan, personalia dan kegiatana sosial keagamaannya. Hasil penelitian menunjukkan bahwa dalam manajemen pengelolaan yang meliputi manajemen input, proses dan output terdapat motivasi bisnis dan ibadah. Sedang dalam manajemen Keuangan didasarkan pada motivasi mencari keberkahan rizki, dalam manajemen personalia didasarkan pada motivasi untuk menegakkan keadilan dan saling tolong menolong ( ta’awun ) antar sesama. Sedang kegiatan sosial kegamaan, dilakukan untuk melakukan pembinaan karyawan, dan aktualisasi diri sebagai manusia yang terbaik, yaitu yang paling bermanfaat bagi orang lain.
宗教研究可以分为两类，即宗教作为规范习语的习语，宗教作为社会特权。在社会特权层面上，宗教的存在是为了满足人类共同的需求或欲望。到那时，宗教价值观将被纳入一个全面发展的文化体系。这项研究考察了萨马林达的穆斯林商人的商业活动，这些活动涉及宗教价值观，包括经营企业。他们是穆斯林商人，来自加里曼丹南部班雅尔马辛家族。他们在萨马林达建立了一项长期的商业冒险，并在一家由六家商店组成的美丽的爪哇集团的旗帜下取得了成功;漂亮的java，奖杯，皇冠，Rizki, A - anda，还有一个新的。研究重点探讨了他们在商业活动上的动机，包括管理管理、财务管理、人员和社会宗教狂热。研究结果表明，包括输入、过程和输出管理在内的管理中存在商业和崇拜的动机。金融管理是基于寻求rizki祝福的动机，人事管理是基于维护正义和互相帮助的动机。在社交活动中，是为员工培训而进行的，是为他人的利益而实现自我实现的。
{"title":"Motivasi Keagamaan Dalam Bisnis (Studi Pengusaha Muslim Toko Group Jawa Indah Samarinda)","authors":"Akhmad Nur Zaroni","doi":"10.21093/AT.V3I1.980","DOIUrl":"https://doi.org/10.21093/AT.V3I1.980","url":null,"abstract":"Kajian keagamaan dapat dibagi menjadi dua, yaitu kajian agama sebagai idiologi normatif dan agama sebagai pranata sosial. Pada level pranata sosial, keberadaan agama berfungsi memenuhi dorongan atau keinginan manusia yang secara bersama-sama menjadi suatu kebutuhan yang harus dipenuhi. Saat itulah nilai-nilai agama akan terintegrasi ke dalam sistem budaya yang mempunyai ruang lingkup secara luas. Penelitian ini mengkaji tentang kegiatan bisnis yang dilakukan oleh pengusaha muslim di Samarinda yang melibatkan nilai-nilai agama dalam menjalankan bisninya. Mereka adalah pengusaha muslim yang berasal dari satu keluarga asal Amuntai Banjarmasin Kalimantan Selatan. Mereka membangun usaha bisnis cukup lama dan berhasil di Samarinda di bawah bendera Toko Group Jawa Indah yang terdiri dari enam toko, yaitu; Toko Jawa Indah, Piala, Mahkota, Rizki, A’Anda, dan Piala Baru. Fokus penelitian ini mengkaji motivasi mereka dalam melakukann kegiatan bisnis, dari aspek manajemen pengelolaan, manajemen keuangan, personalia dan kegiatana sosial keagamaannya. Hasil penelitian menunjukkan bahwa dalam manajemen pengelolaan yang meliputi manajemen input, proses dan output terdapat motivasi bisnis dan ibadah. Sedang dalam manajemen Keuangan didasarkan pada motivasi mencari keberkahan rizki, dalam manajemen personalia didasarkan pada motivasi untuk menegakkan keadilan dan saling tolong menolong ( ta’awun ) antar sesama. Sedang kegiatan sosial kegamaan, dilakukan untuk melakukan pembinaan karyawan, dan aktualisasi diri sebagai manusia yang terbaik, yaitu yang paling bermanfaat bagi orang lain.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"3 1","pages":"29-45"},"PeriodicalIF":0.0,"publicationDate":"2018-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44776463","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}
This research aims to know the impact of issuing sovereign sukuk (SBSN) towards Islamic banks’ profitability in Indonesia. This research is qualitative research with SBSN owned by Islamic Banks (SBSNID) as independent variable and Islamic Banks’ profitability which is proxed by ROA as dependent variable, and some control variables were occupied in this research to minimize the bias effect of other variables, namely company size (SIZE), the level of margins (NOM), the risk of financing (NPF), the capital ratio (CAR), and th level of liquidity (FDR). The data used in this research are secondary data that consist of islamic bank datain Indonesia since 2010-2016. Analysis technique used in this study is panel data regression with Pooled Least Square (PLS) model. The result showed that Issuing sovereign sukuk has negative yet significant effect toward Islamic Banks’ profitability.while the othe variable, such as NPF and CAR have negative and not signifivant impact againts Islamic Banks’ profitability, and NOM has positive but not significat effect againts the profitability of Islamic banks, while the FDR and SIZE variables have positive and significant effect toward Islamic banks’ profitability.
{"title":"Analisis Dampak Penerbitan SBSN Terhadap Profitabilitas Bank Syariah Di Indonesia","authors":"Fitri Rahmah","doi":"10.21093/AT.V3I1.1031","DOIUrl":"https://doi.org/10.21093/AT.V3I1.1031","url":null,"abstract":"This research aims to know the impact of issuing sovereign sukuk (SBSN) towards Islamic banks’ profitability in Indonesia. This research is qualitative research with SBSN owned by Islamic Banks (SBSNID) as independent variable and Islamic Banks’ profitability which is proxed by ROA as dependent variable, and some control variables were occupied in this research to minimize the bias effect of other variables, namely company size (SIZE), the level of margins (NOM), the risk of financing (NPF), the capital ratio (CAR), and th level of liquidity (FDR). The data used in this research are secondary data that consist of islamic bank datain Indonesia since 2010-2016. Analysis technique used in this study is panel data regression with Pooled Least Square (PLS) model. The result showed that Issuing sovereign sukuk has negative yet significant effect toward Islamic Banks’ profitability.while the othe variable, such as NPF and CAR have negative and not signifivant impact againts Islamic Banks’ profitability, and NOM has positive but not significat effect againts the profitability of Islamic banks, while the FDR and SIZE variables have positive and significant effect toward Islamic banks’ profitability.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"3 1","pages":"47-56"},"PeriodicalIF":0.0,"publicationDate":"2018-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48282206","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}
Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh capital adequacy ratio (CAR) terhadap return on assets (ROA) pada perusahaan Perbankan Syariah periode tahun 2012 hingga tahun 2016. Populasi dalam penelitian ini sebanyak 9 perusahaan perbankan syariah. Jenis penelitian ini adalah penelitian kuantitafif dengan menggunakan sumber data sekunder yaitu laporan keuangan tahunan perusahaan perbankan syariah dan jurnal-jurnal penelitian terdahulu. Teknik analisis yang digunakan adalah analisis regresi sederhana. Berdasarkan hasil penelitian, diketahui bahwa Variabel Capital Adequacy Ratio tidak berpengaruh signifikan terhadap profitabilitas perusahaan perbankan syariah, hal ini dibuktikan dengan uji tdengan nilai signifikansi 0,003 < 0,05 dimana tingkat signifikan lebih kecil dari level alpha sebesar 0,05 yang berarti ada hubungan atau pengaruh CAR (X) terhadap ROA (Y)
{"title":"Pengaruh Capital Adequacy Ratio (CAR) Terhadap Return On Aset (ROA) Pada Bank Syariah","authors":"Dedy Mainata, Addien Fahma Ardiani","doi":"10.21093/at.v3i1.960","DOIUrl":"https://doi.org/10.21093/at.v3i1.960","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh capital adequacy ratio (CAR) terhadap return on assets (ROA) pada perusahaan Perbankan Syariah periode tahun 2012 hingga tahun 2016. Populasi dalam penelitian ini sebanyak 9 perusahaan perbankan syariah. Jenis penelitian ini adalah penelitian kuantitafif dengan menggunakan sumber data sekunder yaitu laporan keuangan tahunan perusahaan perbankan syariah dan jurnal-jurnal penelitian terdahulu. Teknik analisis yang digunakan adalah analisis regresi sederhana. Berdasarkan hasil penelitian, diketahui bahwa Variabel Capital Adequacy Ratio tidak berpengaruh signifikan terhadap profitabilitas perusahaan perbankan syariah, hal ini dibuktikan dengan uji tdengan nilai signifikansi 0,003 < 0,05 dimana tingkat signifikan lebih kecil dari level alpha sebesar 0,05 yang berarti ada hubungan atau pengaruh CAR (X) terhadap ROA (Y)","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"3 1","pages":"19-28"},"PeriodicalIF":0.0,"publicationDate":"2018-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43506005","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}
Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme dan strategi BAZNAS Kota Tangerang Selatan dalam upaya mendistribusikan dana ZIS, dan bagaimana aplikasi distribusi ZIS di BAZNAS Kota Tangerang selatan. Hasil Penelitian menunjukkan bahwa ada dua hal yang dapat mengidentifikasi pendistribusian pada ZIS, yaitu mekanisme dan strategi pendistribusian. Dalam mekanisme pendistribusian ZIS, BAZNAS Kota Tangerang Selatan melakukan kegiatan bebas riba dan gharar dan menentukan proporsi dalam pendistribusian ZIS dari UPZ, BAZCAM, dan UPZ Instansi sebesar 20% dalam bentuk zakat fitrah, dan 94,5% dalam bentuk zakat maal. Dalam strategi pendistribusian, BAZNAS Kota Tangerang selatan melakukan penetapan strategi dengan menyusun kekuatan dan kelemahan internal melalui RAKER, Implementasi strategi berdasarkan kegiatan dari RAKER, dan mengevaluasi dari rencana pentasarufan untuk tahun berikutnya, serta menganalisis SWOT, yaitu melakukan pendekatan personal kepada masyarakat dan menggunakan fasilitas yang ada di BAZNAS Kota Tangerang Selatan. Sedangkan Aplikasi pendistribusian ZIS di BAZNAS Kota Tangerang Selatan mempunyai tiga jenis pendistribusian yaitu, konsumtif tradisional, produktif tradisional, dan produktif kreatif. Jenis pendistribusian ZIS tersebut dituang ke dalam tiga program pokok, yaitu Program Tangsel Cerdas, Program Tangsel Modern, dan Program Tangsel Religius untuk lima asnaf, yaitu fakir, miskin, gharimin, muallaf, ibnu sabil dan fisabilillah.
{"title":"Strategi Pendistribusian Zakat, Infak, Dan Sedekah (Zis) Di Badan Amil Zakat Nasional (Baznas) Kota Tangerang Selatan","authors":"Riyantama Wiradifa, Desmadi Saharuddin","doi":"10.21093/at.v3i1.937","DOIUrl":"https://doi.org/10.21093/at.v3i1.937","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme dan strategi BAZNAS Kota Tangerang Selatan dalam upaya mendistribusikan dana ZIS, dan bagaimana aplikasi distribusi ZIS di BAZNAS Kota Tangerang selatan. Hasil Penelitian menunjukkan bahwa ada dua hal yang dapat mengidentifikasi pendistribusian pada ZIS, yaitu mekanisme dan strategi pendistribusian. Dalam mekanisme pendistribusian ZIS, BAZNAS Kota Tangerang Selatan melakukan kegiatan bebas riba dan gharar dan menentukan proporsi dalam pendistribusian ZIS dari UPZ, BAZCAM, dan UPZ Instansi sebesar 20% dalam bentuk zakat fitrah, dan 94,5% dalam bentuk zakat maal. Dalam strategi pendistribusian, BAZNAS Kota Tangerang selatan melakukan penetapan strategi dengan menyusun kekuatan dan kelemahan internal melalui RAKER, Implementasi strategi berdasarkan kegiatan dari RAKER, dan mengevaluasi dari rencana pentasarufan untuk tahun berikutnya, serta menganalisis SWOT, yaitu melakukan pendekatan personal kepada masyarakat dan menggunakan fasilitas yang ada di BAZNAS Kota Tangerang Selatan. Sedangkan Aplikasi pendistribusian ZIS di BAZNAS Kota Tangerang Selatan mempunyai tiga jenis pendistribusian yaitu, konsumtif tradisional, produktif tradisional, dan produktif kreatif. Jenis pendistribusian ZIS tersebut dituang ke dalam tiga program pokok, yaitu Program Tangsel Cerdas, Program Tangsel Modern, dan Program Tangsel Religius untuk lima asnaf, yaitu fakir, miskin, gharimin, muallaf, ibnu sabil dan fisabilillah.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"3 1","pages":"1-18"},"PeriodicalIF":0.0,"publicationDate":"2018-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67823679","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}
As an Islamic financial institutions into the capital market for investment, the guidance in the areas of risk and return and security prices under Shari'a framework necessary. Traditional CAPM is developed in an environment based on the interest (riba) is not in accordance with Islamic financial system. So that made the model estimates of the risks and return received by sharia models without changing the assumption of an existing model (CAPM). This research is expected to contribute in terms of risk and return assessment on investment of sharia, especially in Indonesia. The method in this research is exploratory through in approach literature studies about the model Capital Asset Pricing Model (CAPM) and explore studies on investmentsharia compliance issues to obtain the valuation model risk and return within the framework of sharia that is Shariah Compliant Asset Pricing Model (SCAPM).The results of this study indicate that Shariah Compliant Asset Pricing Model (SCAPM) is a modification of the model Capital Asset Pricing Model (CAPM), which has been explained that one of the basic assumptions of CAPM is no inflation. So in this study, the researchers did not use inflation but replacing the inflation factor to the rate of return on Certificates Sharia of Bank Indonesia (SBIS)
{"title":"SCAPM (Shariah Compliant Asset Pricing Model); the Formula of Risk and Return Modification in Islamic Finance","authors":"Shofia Mauizotun Hasanah, Ima Maspupah","doi":"10.21093/AT.V2I2.686","DOIUrl":"https://doi.org/10.21093/AT.V2I2.686","url":null,"abstract":"As an Islamic financial institutions into the capital market for investment, the guidance in the areas of risk and return and security prices under Shari'a framework necessary. Traditional CAPM is developed in an environment based on the interest (riba) is not in accordance with Islamic financial system. So that made the model estimates of the risks and return received by sharia models without changing the assumption of an existing model (CAPM). This research is expected to contribute in terms of risk and return assessment on investment of sharia, especially in Indonesia. The method in this research is exploratory through in approach literature studies about the model Capital Asset Pricing Model (CAPM) and explore studies on investmentsharia compliance issues to obtain the valuation model risk and return within the framework of sharia that is Shariah Compliant Asset Pricing Model (SCAPM).The results of this study indicate that Shariah Compliant Asset Pricing Model (SCAPM) is a modification of the model Capital Asset Pricing Model (CAPM), which has been explained that one of the basic assumptions of CAPM is no inflation. So in this study, the researchers did not use inflation but replacing the inflation factor to the rate of return on Certificates Sharia of Bank Indonesia (SBIS)","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"2 1","pages":"177-187"},"PeriodicalIF":0.0,"publicationDate":"2018-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45685427","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}
Salah satu fungsi zakat adalah sebagai dana sosial yang dapat dimanfaatkan untuk mengatasi problem-problem sosial seperti kemiskinan yang terjadi di masyarakat. Tentu saja dibutuhkan formulasi yang tepat dalam pendayagunaan harta zakat untuk mengatasi problem-problem sosial tersebut. Di antara upayanya adalah dengan membangun paradigma bahwa pendayagunaan zakat harus bersifat produktif, edukatif dan ekonomis sehingga pada akhirnya penerima zakat ( mustah}iq ) akan keluar dari zona mustah}iq dan secara otomatis akan memasuki zona wajib zakat ( muzakky ). Zakat produktif adalah pemberian zakat yang dapat membuat para penerimanya menghasilkan sesuatu secara terus menerus melalui harta zakat yang telah diterimanya. Oleh karena itu zakat produktif adalah zakat dimana harta atau dana zakat yang diberikan kepada para mustah}iq tidak dihabiskan akan tetapi dikembangkan dan digunakan untuk membantu usaha mereka. Dengan usaha tersebut mereka dapat memenuhi kebutuhan hidup secara terus menerus. Oleh karena itu pendayagunaan zakat harus diarahkan sebagai instrumen untuk membangun taraf kehidupan umat di antaranya melalui program pendayagunaan untuk kebutuhan dasar, pembiyaan pendidikan, fasilitas kesehatan, dan pemberdayaan ekonomi yang manfaatnya tidak habis seketika di tangan penerima zakat ( mustah}iq ).
{"title":"Urgensi Zakat Produktif di Indonesia","authors":"Dimyati Dimyati","doi":"10.21093/AT.V2I2.693","DOIUrl":"https://doi.org/10.21093/AT.V2I2.693","url":null,"abstract":"Salah satu fungsi zakat adalah sebagai dana sosial yang dapat dimanfaatkan untuk mengatasi problem-problem sosial seperti kemiskinan yang terjadi di masyarakat. Tentu saja dibutuhkan formulasi yang tepat dalam pendayagunaan harta zakat untuk mengatasi problem-problem sosial tersebut. Di antara upayanya adalah dengan membangun paradigma bahwa pendayagunaan zakat harus bersifat produktif, edukatif dan ekonomis sehingga pada akhirnya penerima zakat ( mustah}iq ) akan keluar dari zona mustah}iq dan secara otomatis akan memasuki zona wajib zakat ( muzakky ). Zakat produktif adalah pemberian zakat yang dapat membuat para penerimanya menghasilkan sesuatu secara terus menerus melalui harta zakat yang telah diterimanya. Oleh karena itu zakat produktif adalah zakat dimana harta atau dana zakat yang diberikan kepada para mustah}iq tidak dihabiskan akan tetapi dikembangkan dan digunakan untuk membantu usaha mereka. Dengan usaha tersebut mereka dapat memenuhi kebutuhan hidup secara terus menerus. Oleh karena itu pendayagunaan zakat harus diarahkan sebagai instrumen untuk membangun taraf kehidupan umat di antaranya melalui program pendayagunaan untuk kebutuhan dasar, pembiyaan pendidikan, fasilitas kesehatan, dan pemberdayaan ekonomi yang manfaatnya tidak habis seketika di tangan penerima zakat ( mustah}iq ).","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"2 1","pages":"189-204"},"PeriodicalIF":0.0,"publicationDate":"2018-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45461757","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}
Sukuk are securities issued under sharia principles, as evidence of the participation in the State Sharia Securities/Surat Berharga Syariah Negara (SBSN) assets, either in rupiah or foreign currency. Sukuk is a proportional representation of ownership of an asset for a certain period of time with risksand returns associated with cash flow through underlying asset in the hand of investors. This paper describes the overview of the role of sukuk in infrastructure financing in Indonesia. Sukuk has played a significant role for infrastructure development in Indonesia. Indonesia’s infrastructure budget allocation gradually increased. A number of projects listed in the Anggaran Pendapatan dan Belanja Negara (APBN) are selected specially financed by sukuk. Since the issuance of project financing sukuk has doubled until this year. This is an important concern for the government that sukuk turned out to be an important financial instrument in Indonesia’s infrastructure development.
{"title":"Peran Sukuk Negara dalam Pembiayaan Infrastruktur","authors":"R. Ramadayanti, Dedy Mainata, Angrum Pratiwi","doi":"10.21093/AT.V2I2.788","DOIUrl":"https://doi.org/10.21093/AT.V2I2.788","url":null,"abstract":"Sukuk are securities issued under sharia principles, as evidence of the participation in the State Sharia Securities/Surat Berharga Syariah Negara (SBSN) assets, either in rupiah or foreign currency. Sukuk is a proportional representation of ownership of an asset for a certain period of time with risksand returns associated with cash flow through underlying asset in the hand of investors. This paper describes the overview of the role of sukuk in infrastructure financing in Indonesia. Sukuk has played a significant role for infrastructure development in Indonesia. Indonesia’s infrastructure budget allocation gradually increased. A number of projects listed in the Anggaran Pendapatan dan Belanja Negara (APBN) are selected specially financed by sukuk. Since the issuance of project financing sukuk has doubled until this year. This is an important concern for the government that sukuk turned out to be an important financial instrument in Indonesia’s infrastructure development.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"2 1","pages":"155-176"},"PeriodicalIF":0.0,"publicationDate":"2018-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49493673","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}
This study aims to describe the financial management practice in Yogyakarta City, Special Region of Yogyakarta. The data in this study were gathered by using questionnaires and analyzed by a simple qualitative descriptive approach. The study was conducted in 180 mosques by using area sampling because Yogyakarta City divided into 14 districts. Three main issues are focused: budget planning, fund management, and internal control. The result shows only 37,8% mosques have budget planning. The source of fund is dominated by Friday prayer infaq, while physical maintenance is the most expenditure. More than 90% of the mosques have a simple bookkeeping and financial report, although most of the mosques have not evaluated the budget regularly. This study reveals the average of the surplus balance is Rp 45,8 million idle and saved most in the conventional bank. It could be estimated the total amount of the mosque surplus balance in Yogyakarta City approximately Rp 22 billion. The study also found that 27 of 180 mosques have an economic empowerment program for the congregation.
{"title":"Manajemen Keuangan Masjid di Kota Yogyakarta","authors":"Rizqi Anfanni Fahmi","doi":"10.21093/AT.V3I1.1058","DOIUrl":"https://doi.org/10.21093/AT.V3I1.1058","url":null,"abstract":"This study aims to describe the financial management practice in Yogyakarta City, Special Region of Yogyakarta. The data in this study were gathered by using questionnaires and analyzed by a simple qualitative descriptive approach. The study was conducted in 180 mosques by using area sampling because Yogyakarta City divided into 14 districts. Three main issues are focused: budget planning, fund management, and internal control. The result shows only 37,8% mosques have budget planning. The source of fund is dominated by Friday prayer infaq, while physical maintenance is the most expenditure. More than 90% of the mosques have a simple bookkeeping and financial report, although most of the mosques have not evaluated the budget regularly. This study reveals the average of the surplus balance is Rp 45,8 million idle and saved most in the conventional bank. It could be estimated the total amount of the mosque surplus balance in Yogyakarta City approximately Rp 22 billion. The study also found that 27 of 180 mosques have an economic empowerment program for the congregation.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"3 1","pages":"69-86"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67824179","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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