Filantropi : Jurnal Manajemen Zakat dan Wakaf

THE BENEFITS OF ZAKAT IN MITIGATING FINANCIAL DISTRESS: EVIDENCE FROM INDONESIAN SHARIAH BANKS

Farida, Bayu Sindhu Raharja — Mon, 23 Oct 2023 00:00:00 +0700

The primary objective of this study is to examine the relationship between zakat and financial distress within the context of Islamic banking. The research methodology employed in this study involves employing linear regression analysis based on data extracted from the annual reports of Islamic banks in Indonesia spanning the years 2015 to 2019. The findings indicate that zakat constitutes a significant variable capable of mitigating the financial distress experienced by Islamic banking institutions in Indonesia. The findings of this study offer valuable practical and empirical insights. On the empirical front, this research provides evidence that supports the reliability and effectiveness of the Springate Model in predicting financial distress. By demonstrating the model's robustness, this study contributes to the empirical literature in the field. On the practical side, the study offers practical considerations and implications for bankers and financial professionals. Specifically, it highlights the significance of monitoring and analyzing key financial ratios as a proactive measure to anticipate and address potential financial threats within their respective firms. These practical insights can inform decision-making processes and help banking professionals take appropriate actions to safeguard their institutions against financial distress.

MANAJEMEN RESIKO PENYALURAN ZAKAT DI BAZNAS TANAH DATAR

Mon, 23 Oct 2023 00:00:00 +0700

The reason the author chose this topic is because the collection of zakat funds is already large enough so that the distribution will also be large and can be distributed to many programs. The purpose of this article is to explain the risk management that exists in BAZNAS Tanah Datar Regency in terms of distribution by taking a certain approach. The approach and type of research approach used in this study is descriptive qualitative. Qualitative research is carried out in a natural setting and the data collected is qualitative by conducting interviews and observations with an inductive approach as well as collecting other data. This research can be concluded that risk management in BAZNAS Tanah Datar Regency is still lacking because the distribution of zakat funds carried out by mustahik who can get out of poverty is still low, this is also because the empowerment carried out is still not monitored optimally.

Alasan penulis memilih topik ini dikarenakan pengumpulan dana zakat yang sudah cukup besar sehingga dalam penyalurannya pun juga akan besar dan dapat disalurkan ke banyak program. Tujuan dari artikel ini adalah untuk menjelaskan manajemen risiko yang ada di BAZNAS Kabupaten Tanah Datar dalam hal penyaluran dengan melakukan pendekatan tertentu. Pendekatan dan jenis penelitian pendekatan yang digunakan dalam penelitian ini adalah kualitatif deskriptif. Penelitian kualitatif dilakukan secara situasi alamiah (natural setting) dan data yang dikumpulkan bersifat kualitatif dengan melakukan wawancara dan observasi dengan pendekatan induktif juga melakukan pengumpulan data lainnya. Penelitian ini dapat disimpulkan bahwa manajemen risiko di BAZNAS Kabupaten Tanah Datar masih kurang dikarenakan dalam penyaluran dana zakat yang dilakukan mustahik yang dapat keluar dari kemiskinan masih rendah, hal ini juga dikarenakan pemberdayaan yang dilakukan masih belum terawasi dengan maksimal.

ZAKAT FUND DISTRIBUTION STRATEGY IN BAZNAS OF ROKAN HILIR DISTRICT

Mon, 23 Oct 2023 00:00:00 +0700

Zakat has an important role in the Islamic economic system. Meanwhile, if it is seen that the potential for zakat in Rokan Hilir Regency is quite large, this potential is obtained from professional zakat and wealth zakat. This research is descriptive qualitative, data analysis is carried out simultaneously with data collection. The analysis process is inductive in nature, namely collecting special information into a single unit by collecting data, compiling and classifying it and analyzing the implementation of the zakat fund distribution carried out by BAZNAS of Rokan Hilir Regency. The results of this study indicate that the BAZNAS of Rokan Hilir Regency in distributing zakat funds has already 5 programs aimed at mustahik namely: Rohil Cerdas, Rohil Makmur, Rohil Peduli, Rohil Sehat and Rohil Taqwa.

PENGAWASAN DAN PELAPORAN ZIPRO ROMBONG BERKAH OLEH UPZ BAZNAS PETROKIMIA GRESIK

Selviana Nur Hidayati, Muttaqin Choiri — Mon, 23 Oct 2023 00:00:00 +0700

The problem of this study is how the supervision and reporting of the ZIPro Rombong Berkah program by UPZ BAZNAS Petrokimia Gresik analyzes the implementation of PERBAZNAS Number 2 of 2016 concerning UPZ Infection and Work Procedures. The purpose of this study is to determine the supervision and reporting of the ZIPro Rombong Berkah program by UPZ BAZNAS Petrokimia Gresik analysis of the implementation of PERBAZNAS Number 2 of 2016 concerning the Establishment and Work Procedures of Zakat Collection Units. In this study using the type of field research, data sources used primary, secondary data. Methods of collecting observational data, interviews, and documentation. The results of this study can be concluded that the supervision and reporting of the ZIPro Rombong Berkah program by UPZ BAZNAS Petrokimia Gresik is not in accordance with PERBAZNAS Number 2 of 2016 concerning the Establishment and Work Procedures of the Zakat Collection Unit (UPZ).

Permasalahan dari penelitian ini adalah bagaimana pengawasan dan pelaporan program ZIPro Rombong Berkah oleh UPZ BAZNAS Petrokimia Gresik analisis implementasi PERBAZNAS Nomor 2 Tahun 2016 Tentang Pemberntukan dan Tata Kerja UPZ . Tujuan penelitian ini untuk mengetahui pengawasan dan pelaporan program ZIPro Rombong Berkah oleh UPZ BAZNAS Petrokimia Gresik analisis implementasi PERBAZNAS Nomor 2 Tahun 2016 Tentang Pembentukan dan Tata Kerja Unit Pengumpul Zakat. Dalam penelitian ini menggunakan jenis penelitian lapangan, sumber data yang digunakan data primer, sekunder. Metode pengumpulan data observasi, wawancara, dan dokumentasi. Hasil penelitian ini dapat diambil kesimpulan bahwa pengawasan dan pelaporan program ZIPro Rombong Berkah oleh UPZ BAZNAS Petrokimia Gresik belum sesuai dengan PERBAZNAS Nomor 2 Tahun 2016 Tentang Pembentukan dan Tata Kerja Unit Pengumpul Zakat (UPZ).

KAJIAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PENGELOLA ORGANISASI ZAKAT DI DOMPET DHUAFA KALIMANATAN TENGAH

Akhmad Yusuf, Nor Halidah, Nur Laily Mufidah, Siti Khairun Nisa — Mon, 23 Oct 2023 00:00:00 +0700

This research intends to examine how good corporate governance grounded in the values of accountability, responsibility, independence, and fairness is applied to zakat management companies. This approach utilizes questionnaires to gather data and is qualitatively descriptive in nature. The research findings indicate that the implementation of good corporate governance (GCG) at Dompet Dhuafa Institution is based on the principles of accountability, independence, responsibility, transparency, and justice. The majority of respondents answered "Yes" when asked if there should be a way for zakat contributors and recipients to provide input in the form of suggestions and criticisms through the zakat acceptance guidelines website set up to provide a platform for the public to view regardless of skin color, ethnicity, or class. Through this research, it is hoped to provide deeper insights into the importance of applying the principles of GCG in the management of zakat funds by institutions such as Dompet Dhuafa, as well as to provide input for further improvement and development in these GCG practices.

Penelitian ini bermaksud untuk mengkaji bagaimana tata kelola perusahaan yang baik yang dilandasi oleh nilai-nilai akuntabilitas, tanggung jawab, independensi, dan kewajaran diterapkan pada perusahaan pengelola zakat. Pendekatan ini menggunakan kuesioner untuk mengumpulkan data dan bersifat deskriptif kualitatif. Hasil penelitian menunjukkan bahwa implementasi tata kelola perusahaan yang baik di Lembaga Dompet Dhuafa didasarkan pada prinsip akuntabilitas, kemandirian, tanggung jawab, keterbukaan, dan keadilan. Mayoritas responden menjawab “Ya” ketika ditanya apakah perlu ada cara bagi muzaki dan mustahik untuk memberikan masukan berupa saran dan kritik melalui website pedoman penerimaan zakat amil mengatur untuk memberikan wadah kepada khalayak untuk melihat warna kulit, suku, atau kelas. Melalui penelitian ini, diharapkan dapat memberikan wawasan yang lebih mendalam tentang pentingnya penerapan prinsip-prinsip Good Corporate Governance (GCG) dalam pengelolaan dana zakat oleh lembaga seperti Dompet Dhuafa, serta memberikan masukan untuk perbaikan dan pengembangan lebih lanjut dalam praktik-praktik GCG tersebut.

INOVASI PLATFORM E-COMMERCE DALAM PENGUMPULAN ZAKAT DAN WAKAF: MENINGKATKAN AKSESIBILITAS, TRANSPARANSI, DAN EFISIENSI DALAM PENGGALANGAN DANA SOSIAL

Sri Malika Sari, Mahardhika Cipta Raharja — Mon, 23 Oct 2023 00:00:00 +0700

The innovation of e-commerce platforms has transformed zakat and waqf collection by increasing accessibility, transparency and efficiency in raising social funds. Through these platforms, donors can easily track and verify the use of their charitable funds, while amil zakat organisations and charitable foundations can publish financial and project reports transparently. Direct interaction between donors and organisations also strengthens open and trusting relationships. Descriptive research methods and literature studies are used to describe this phenomenon, with secondary data collected from relevant sources. The findings show that the use of e-commerce platforms increases donors' accessibility in tracking the use of charitable funds and verifying their contributions. Transparent reporting features allow amil zakat organisations and charitable foundations to publish financial and project reports openly. Challenges such as data security and donor awareness need to be addressed. Amil zakat organisations and charitable foundations need to ensure relevant features are available, increase awareness and education for donors, maintain data security, and innovate continuously.By optimising the use of e-commerce platforms, zakat and waqf collection can become more accessible, transparent, and efficient. This will encourage wider participation and increase the social impact of charitable programmes supported by zakat and waqf.

Inovasi platform e-commerce telah mengubah pengumpulan zakat dan wakaf dengan meningkatkan aksesibilitas, transparansi, dan efisiensi dalam menggalang dana sosial. Melalui platform ini, donatur dapat dengan mudah melacak dan memverifikasi penggunaan dana amal mereka, sementara organisasi amil zakat dan yayasan amal dapat mempublikasikan laporan keuangan dan proyek secara transparan. Interaksi langsung antara donatur dan organisasi juga memperkuat hubungan terbuka dan saling percaya.Metode penelitian deskriptif dan studi literatur digunakan untuk menggambarkan fenomena ini, dengan data sekunder dikumpulkan dari sumber-sumber yang relevan. Temuan menunjukkan bahwa penggunaan platform e-commerce meningkatkan aksesibilitas donatur dalam melacak penggunaan dana amal dan memverifikasi kontribusi mereka. Fitur pelaporan yang transparan memungkinkan organisasi amil zakat dan yayasan amal untuk mempublikasikan laporan keuangan dan proyek secara terbuka.Tantangan seperti keamanan data dan kesadaran donatur perlu diatasi. Organisasi amil zakat dan yayasan amal perlu memastikan fitur yang relevan tersedia, meningkatkan kesadaran dan edukasi bagi donatur, menjaga keamanan data, dan berinovasi secara terus-menerus.Dengan mengoptimalkan penggunaan platform e-commerce, pengumpulan zakat dan wakaf dapat menjadi lebih aksesibel, transparan, dan efisien. Ini akan mendorong partisipasi yang lebih luas dan meningkatkan dampak sosial dari program-program amal yang didukung oleh zakat dan wakaf.