Widi Nopiardo

Laporan Pelaksanaan Penelitian Kompetitif Dosen Pembinaan/ Peningkatan Kapasitas Persepsi Dan Minat Siswa SLTA Di Kabupaten Tanah Datar Terhadap Jurusan Manajemen Zakat dan Wakaf Falkultas Ekonomi Dan Bisnis Islam Iain Batusangkar

PELAKSANAAN ZAKAT PERTANIAN (STUDI KASUS PETANI BAWANG DI NAGARI KAMPUNG BATU DALAM KECAMATAN DANAU KEMBAR KABUPATEN SOLOK)

STRATEGI FUNDRAISING DANA ZAKAT PADA BAZNAS KABUPATEN TANAH DATAR

<p>Fundraising activities are essential for the operation of zakat management programs and its operations. In BAZNAS, Tanah Datarregency, it is found that in 2013, the total of zakat fundraising is Rp.8.418.272.757, -, 2014 the total of zakat fundraising is Rp. 8.754.155.665,-, 2015 the total is Rp. 9.179.036.735,-, 2016 the total is Rp. 11.148.298.358,-. While for the following years, it increases signi􀏔icantly. In 2014, Zakat fundraising was enhanced 3.99% with Rp. 335.882.908. It was from Rp.8.418.272.757 to Rp.8.754.155.665. It also increased 4.85% with Rp. 424.881.070 in 2015. It was from Rp.8.754.155.665<br />to Rp.9.179.036.735. It also significantly boosted in 2016 for 21.45% with Rp. 1.969.261.623. It was from Rp.9.179.036.735 to Rp. 11.148.298.358. These facts indicate a precise strategy used by BAZNAS, Tanah Datarregency in doing zakat fundraising. This type of research was field research with qualitative descriptive approach. Data were collected through interviews, documentation, and literature study. The results showed that BAZNAS, Tanah Datar regency used strategy direct and indirect fundraising. If the muzakki have expressed their willingness to pay zakat through media campaigns and direct fundraising, BAZNAS, Tanah Datar regencyused three ways to ease the muzakki to pay their zakat. First, do direct cutting through UPZ which has been formed to be deposited into the account of BAZNAS Tanah Datar. Second, do "pick up the<br />ball", the of􀏔icer of BAZNAS Tanah Datar will collect zakat directly to muzakki’s place. Third, invite muzakki to distribute his zakat through the account of BAZNAS Tanah Datar.</p>

STUDI DESKRIPTIF TENTANG ABDURRAHMAN BIN AUF PROTOTYPE ENTREPRENEUR MUSLIM SUKSES

<p>Believed on earth and trusted in the heavens is another name given to Abdurrahman bin Auf,<br />a friend of the Prophet. He was popular because his honesty and generosity in trading, as a result he<br />become a rich person. He also has many remarkable stories in his life that can be emulated by people in<br />their daily life. There is famous hadith about a statement from the Prophet who says that Abdurrahman<br />bin Auf will enter the heaven by crawling. If he wants to hinder that situation, he must spend all his<br />wealth in the afternoon. It was one of the reasons why he became famous as a true Muslim entrepreneur</p>

CORPORATE SOCIAL RESPONSIBILITY DALAM MEMINIMALKAN PRAKTIK MANAJEMEN LABA

<p>Information earnings, a key element in the 􀏔inancial statement, as stated in the Statement of<br />Financial Accounting Concepts (SFAC) No. 2 is very important for those who use it because its predictive<br />value. Earnings management can be applied in the preparation of 􀏔inancial statements through creative<br />accounting practices, the choice of accounting methods, the classi􀏔ication of accounting systems and<br />the timing of the transaction. Earnings management practices can also done through the election<br />method of inventory accounting, depreciation of 􀏔ixed assets, capitalization of pensions, in􀏔lation, and<br />amortization. Corporate Social Responsibility (CSR) activities disclosed by the company will give good<br />impact for the company itself in the long term. The higher the company implemented corporate social<br />responsibility, the lower the activity of management to manage earnings to its interests. Due to the<br />􀏔inancial statements prepared by the management will be read and analyzed by stakeholders as a basis<br />for decision making, management is required to prepare honest 􀏔inancial statements. Disclosure of<br />corporate social responsibility that is increasingly widespread will improve the image of the company<br />and increase of the pro􀏔its to be earned by the company ultimately.</p>

ANALISIS KINERJA KEUANGAN PT. INDO RAMA SYNTHETICS TBK.

<p>The research problem was on the unknown quality of 􀏔inancial performance of PT. Indo Rama<br />Synthetics, Tbk in the form of the ratio of liquidity. Then, the purpose of the research was to analyze the<br />􀏔inancial performance of PT. Indo Rama Synthetics, Tbk in the form of the ratio of liquidity, solvency,<br />activity, and pro􀏔itability. Descriptive quantitative was used as the design of the research. The setting of<br />the research itself was at PT. Indo Rama Synthetics, Tbk 2011 – 2015 period listed on IDX. It could also<br />be accessed through website www.idx.co.id. The research itself was done during May to June, 2016. The<br />data of the research were 􀏔inancial reports. The 􀏔indings re􀏔lected that the liquidity ratio (current, quick,<br />and cash ratio) of PT. Indo Rama Synthetics, Tbk were in low quality since it was below the industry<br />average. Meanwhile the ratio of inventory to net working capital of PT. Indo Rama Synthetics, Tbk was<br />above the industry average. Seeing from its solvency ratio like debt to asset ratio, debt to equity ratio,<br />and long term debt to equity ratio, PT. Indo Rama Synthetics was in suf􀏔icient condition because there<br />was an enhancement of ratio rate per years. However, the results were also remained the same for the<br />rate of average industry because it was above the average industry overall.</p>

PSAK 109: TELAAH PENERAPANNYA PADA BAZNAS KABUPATEN SOLOK

<p>National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managing<br />zakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the<br />􀏔inancial report of it is not referring to the statement of 􀏔inancial accounting standards from the Indonesian<br />Institute of Accountants (IAI), PSAK No. 109 on the accounting of zakat, infak, and sedekah. Indeed, it is still in<br />the simple form re􀏔lecting the numbers of zakat, , infak, and sedekah that has received and given to mustahik.<br />This research aims to apply the statement of 􀏔inancial accounting standards (PSAK) No. 109 at BAZNAS,<br />Solok regency. Descriptive qualitative was used as the design of this research. Data are obtained through<br />interview and documents. The 􀏔indings showed that the system of fund accounting records of BAZNAS, Solo<br />regency was still simple. It was only the records when the funds of zakat, infak, and sedekah were received<br />and distributed. This 􀏔inancial record is noted at the ledger and recapitulated in the form of withdrawal and<br />distribution of funds. Indeed, it was a report on receipt and distribution of zakat funds. Meanwhile, a report<br />referring to PSAK No. 109 was on the report of 􀏔inancial position, changes in funds, changes in school assets,<br />cash 􀏔low, and notes on 􀏔inancial report have not been made by BAZNAS, Solok regency.</p>

PEMIKIRAN EKONOMI SOSIALIS TAN MALAKA DALAM PERSPEKTIF EKONOMI ISLAM

<p>The purpose of this research is to 􀏔ind out and explain the Socialist Economics, Tan Malaka, according to Islamic economics. This type of research was library research by using content analysis. The results showed that in the perspective of Islamic economics, the Socialist Economics, Tan Malaka has similarities in terms of objectives and goals. The form of the equation among others is the equality of<br />concepts of justice, prosperity and welfare which are the goal of the economic system. This equation was also seen in the form of abolition of slavery and oppression.Beside the spirit of brotherhood, and mutual help or assistance proposed by Tan Malakawere also owned by Islamic economics. The role of the State in socialist economic policy Tan Malaka is also owned by Islamic economics. The prominent difference in Tan Malaka's socialist economy in terms of Islamic economics lies in the ways or instruments he uses such as zakat, infak, shadaqoh, waqf, banning ribs and so forth. In addition, differences are also seen in the philosophical foundations and rules that support the economic system.</p>

PENGARUH PENGETAHUAN DAN IKLAN TERHADAP MINAT MENABUNG DI BANK SYARIAH (STUDI MAHASISWA FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PADANGSIDIMPUAN ANGKATAN 2014)

<p>Syariah Banking is an Islamic banking which has main function to deploy and distribute funds to society. Islamic banking is a relevance 􀏔inancial institution to Islamic principles such as Al qur’an and Hadist. The condition of Islamic banking at state institute for Islamic studies, Padang Sidempuan was many students preferred to learn about banking, Islamic law, Islamic syariah bank, and syariah bank, from the available bank advertisement like magazines, newspapers, radio, television, and others.</p>

JUDUL ARTIKEL CONTOH: TINJAUAN

Tes untuk pengembangan ojs

URGENSI BERZAKAT MELALUI AMIL DALAM PANDANGAN ILMU EKONOMI ISLAM

<em>Zakat (Divine Tax) is the only worship in Islam where the person responsible for collecting the Zakat mentioned in the Quran. This person is called amil (collector). Therefore, the legal basis for the amil is obviously stated in the Quran and the Sunnah. Even, the prophet pbuh and the companions have shown how to pay zakat through the amil. There must be no doubts paying zakat through amil. However, some phenomena show that the zakat that is paid directly by the tax payer (muzaki) to those who deserve to have it (mustahik). Those phenomena leave a very serious question: whether the receivers are truly mustahik. This is quite reasonable since most of the muzaki distribute  their own zakat  to their own relatives while many others in their neighborhood deserve to receive more than the others due to their economic conditions.</em>

ZAKAT SEBAGAI IBADAH MALIYAH IJTIMA’IYAH DALAM PERSPEKTIF ILMU EKONOMI ISLAM

<p><em>Zakat is a part of the discussion of Islamic economics. In the perspective of Islamic economics zakat has a very important role. Zakat has a strategic role in the fight against poverty or economic development. Zakat has an enormous influence in many respects human life, among which is the effect on the economy. Zakat is a tool that can be used to stabilize the economic life, zakat can strengthen economic solidarity among members of society, and ultimately will create economic stability. </em><em>In addition to containing the values of worship, </em><em>zakat</em><em> also contains socio-economic value to people's lives.</em><em></em></p><p><strong>Kata kunci:</strong><strong> </strong>zakat, perspektif, dan ilmu ekonomi Islam<em></em></p>