Al-Amwal

MEKANISME DAN PROSEDUR PEMBUBARAN BANK PERSPEKTIF IISLAM

Fania Ayuningtyas, Jeni Silviana — Fri, 28 Jun 2024 14:31:12 +0700

Pembubaran bank di Indonesia merupakan langkah penting untuk menjaga stabilitas sistem keuangan dan melindungi nasabah. Proses ini diatur ketat oleh Otoritas Jasa Keuangan (OJK) dan Lembaga Penjamin Simpanan (LPS) melalui beberapa tahapan krusial. Tahap awal melibatkan pengawasan dan evaluasi kesehatan bank oleh OJK. Jika bank menunjukkan risiko tinggi, OJK dapat menunjuknya sebagai Bank Dalam Pengawasan Khusus (BDPK). Upaya restrukturisasi dan intervensi OJK dilakukan untuk menyelamatkan bank. Namun, jika upaya tersebut gagal, OJK dapat mencabut izin usaha bank. Di sinilah LPS mengambil alih. LPS bertugas melikuidasi bank, termasuk menjual aset dan menyelesaikan kewajiban kepada nasabah serta kreditur.

Proses likuidasi ini dilakukan secara transparan dan diawasi ketat untuk melindungi hak-hak nasabah. Setelah likuidasi selesai, nama bank dihapus dari daftar resmi dan proses pembubaran dinyatakan lengkap. Mekanisme pembubaran bank diatur dalam berbagai undang-undang dan peraturan, seperti Undang-Undang Nomor 21 Tahun 2011 tentang OJK dan Undang-Undang Nomor 24 Tahun 2004 tentang LPS. Hal ini bertujuan untuk memastikan transparansi, perlindungan nasabah, dan stabilitas keuangan nasional. Pembubaran bank merupakan langkah terakhir yang diambil jika bank tidak dapat diselamatkan. Namun, proses ini penting untuk menjaga kepercayaan publik terhadap sistem keuangan dan melindungi hak-hak nasabah.

EFEKTIVITAS KINERJA LEMBAGA AMIL ZAKAT (BAZNAS KOTA PEKANBARU) DALAM MENGELOLA ZAKAT BERDASARKAN UNDANG – UNDANG NO 23 TAHUN 2011

Tengku Irham, Fajar Fadly — Fri, 28 Jun 2024 14:29:54 +0700

Law No. 23 of 2011 concerning Zakat Management provides a legal foundation for zakat institutions to effectively manage zakat in accordance with the prevailing regulations. This study aims to measure the effectiveness of zakat institutions' performance in managing zakat using the quantitative research method and collecting data through literature documentation. The quantitative research method was employed in this study with a documentary study approach. The data used were secondary data obtained from various literary sources, such as legal regulations, financial reports, and other publications related to zakat institutions and zakat management according to Law No. 23 of 2011. The results of the study indicate that zakat institutions, in general, have implemented the principles of the law in managing zakat. However, there are several aspects that need improvement, such as the incorporation of innovative ideas in zakat implementation, more concrete data collection on the existence of mustahiq (beneficiaries) throughout the Pekanbaru region, and the provision of zakat fund assistance forms in accessible locations for mustahiq. Based on the research findings, it is recommended that the Pekanbaru City BAZNAS (National Amil Zakat Agency) allocate more time and resources to the zakat institution and encourage the generation of innovative ideas in zakat implementation. The Pekanbaru City BAZNAS should conduct more detailed data collection on the presence of mustahiq in all areas of the city. Furthermore, they should ensure the availability of zakat fund assistance forms in locations accessible to mustahiq.

ANALISA LITERASI WAQAF UANG PADA DOSEN UNIVERSITAS ABDURRAB

Rama Dhany, Fajar Fadly — Fri, 28 Jun 2024 14:41:04 +0700

Benchmark used to determine the extent of their understanding of waqf is by asking basic questions related to waqf knowledge which includes: general understanding of cash waqf including movable property waqf, knowing the legal basis of cash waqf (UU No. 41 of 2004), knowing that waqf management must be managed by the nadzir, knowing that cash waqf must be managed productively.

This study aims to find out how the literacy level of Cash Waqf is at Abdurrab University Lecturers. This study uses a quantitative descriptive method. Data collection techniques are observation, documentation, questionnaires. The results of the study show indicators that are criteria for literacy levels according to Chen and Volpe (1998). The literacy level is high if the questions answered correctly exceed 80%, medium or moderate 60% -80%, and low is less than 60%, so that the literacy level of cash waqf at Abdurrab University Lecturers is 60% -80% so it can be concluded that the literacy level of waqf money at Abdurrab University Lecturers is in the medium or medium category.

EFEKTIVITAS SOSIALISASI ZAKAT PADA GERAI ZAKAT DI INISIATIF ZAKAT INDONESIA (IZI) KANTOR PERWAKILAN RIAU

Enita Arnas, Marabona Munthe — Fri, 28 Jun 2024 14:24:58 +0700

Outlets are a program held by the Indonesian Akat Initiative every year in the month of Ramadan. It is an empowerment program in the economic sector with a lot of potential to have an impact on muzakki who want to pay their zakat, the implementation is carried out every month of Ramadan every year running in a structured and In a systematic way, the implementation of this izi outlet chose several strategic places and for example SKA Mall, Pekanbaru Mall, Ciputra Mall, Living Word, Sultan Syarif Qasim Airport, BSM Sudirman and also BSM Harapan Raya. This zakat outlet also offers several excellent programs. Examples of paying zakat maal, zakat fitrah, zakat fidyah, and also distribute alms for orphans, the poor and others.

The author of this thesis uses a qualitative descriptive method and the data obtained are analyzed in terms of content. The basis, utilization theory as a guide to focus on research in accordance with the facts on the ground. Data analysis was obtained through analysis of data provided by informants and analysis of interviews with related parties.

The results showed that the zakat outlet program carried out by the Indonesian zakat initiative played a major role for muzakki to pay zakat (fitrah, fidyah and zakat maal) as well as to distribute their alms to orphans or the poor, the zakat outlet program carried out by the Indonesian Zakat Initiative This has been effective as seen from the increase in the amount of funds collected every day by looking at the targets set by the Indonesian Zakat Initiative, Riau Representative Office.

PENGARUH LITERASI KEUANGAN SYARIAH TERHADAP KINERJA UMKM (STUDI KASUS BIDANG KULINER DI KECAMATAN BINAWIDYA KOTA PEKANBARU)

Prima Prima, Budi Trianto — Fri, 28 Jun 2024 14:23:40 +0700

Micro, Small and Medium Enterprises are one of the business groups that can
survive the economic crisis. The development of the number of Micro, Small
and Medium Enterprises units continues to increase, which can open up broad
employment opportunities. This small business is still seen as a business with
weak performance. To overcome poor performance, Micro, Small and Medium
Enterprises require the development of quality Human Resources. Quality
improvement is needed especially in Financial Awareness, Financial
Knowledge, Financial Skills, Financial Behavior, Financial Attitudes. This
study aims to determine the effect of Sharia Financial Literacy on the
Performance of Micro, Small and Medium Enterprises in the Culinary Sector
in Binawidya District, Pekanbaru City. The number of research samples was
95 MSME actors with a proportionate stratified random sampling technique
with a descriptive quantitative approach. Data Analysis using Multiple Linear
Regression Methods with Five Independent Variables Financial Awareness,
Financial Knowledge, Financial Skills, Financial Behavior, Financial
Attitudes, Dependent Variables MSME Performance. The results of this study
indicate that, Financial Awareness has a Significant Negative effect on MSME
Performance, Financial Knowledge has no Significant Positive effect on
MSME Performance, Financial Skills have a Significant Positive effect on
MSME Performance, Financial Behavior has a Significant Positive effect on
MSME Performance, Financial Attitudes have a Significant Positive effect on
MSME Performance in the Culinary Sector in Binawidya District, Pekanbaru
City.

ANALISIS KINERJA DENGAN PENDEKATAN BALANCE SCORECARD PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN TAPANULI SELATAN

Dede Ilham cahaya, Amir Syamsuadi — Fri, 28 Jun 2024 14:17:38 +0700

The Balanced Scorecard is a performance measurement method that is very much needed by an organization, especially the National Amil Zakat Agency (BAZNAS) South Tapanuli so that the indicators that affect the performance are in balance. There are four indicators on the Balanced Scorecard, namely financial perspective, customer perspective (muzakki), internal business process perspective, learning and growth perspective. The purpose of this study was to determine the performance of BAZNAS Tapanuli Selatan when viewed from a financial perspective, a customer perspective (muzakki), an internal business process perspective, a learning and growth perspective. This research method uses a qualitative approach within 3 years (2019-2021). Data collection techniques using observation, questionnaires and documentation. The results of this study indicate that the performance of the South Tapanuli BAZNAS measured using the Balanced Scorecard from a financial perspective, customer perspective (muzakki), internal business process perspective, learning and growth perspective is in the "good" category.

ANALISIS PENERAPAN PEMBIAYAAN QARDHUL HASAN DI BMT ISLAM ABDURRAB KOTA PEKANBARU

Eka Syah Fitri, Tri Ulfa Wardani — Fri, 28 Jun 2024 00:00:00 +0700

This study aims to determine how the implementation of qardhul hasan financing in terms of the source of funds, the procedure for distributing the financing, and the utilization of the funds applied at BMT Islam Abdurrab Pekanbaru. This study used descriptive qualitative method. Data collection techniques that researchers use in the form of interviews, observation and literature study.

The results of this study indicate that the implementation of Qardhul Hasan financing at BMT Islam Abdurrab Pekanbaru is in accordance with the Fatwa of DSN MUI No.19/DSN-MUI/IV/2001. The Qardhul Hasan financing funds began to be distributed in 2018. The source of the Qardhul Hasan financing funds came from principal deposits and member mandatory deposits. Meanwhile, the Qardhul Hasan financing procedure is basically the same as other financing procedures. It’s just that there are slight differences that lie in the requitments and size of the assessment. The BMT Islam Abdurrab conducts an assessment of the Qardhul Hasan financing members using the 5C analysis principle, namely character, capacity, capital, colleteral, and condition od economy. With this Qardhul Hasan financing, it can help members who are in difficuly by providing short-term bailout funds and not making it difficult for members to apply for financing.