Pengelolaan Keuangan BAZNAS Kota Padang Panjang
DOI:
https://doi.org/10.31958/zawa.v4i2.14576Keywords:
Management, Finance BAZNASAbstract
This research aims to determine the form of financial management of BAZNAS Padang Panjang City. This research was motivated by BAZNAS Padang Panjang City obtaining a WTP Opinion from the Public Accounting Office eight times in a row starting from 2016- 2023. The type of research that the author uses is field research with a qualitative approach. The research results show that the financial management of BAZNAS Padang Panjang City refers to PERBAZNAS Number 5 of 2018 which consists of budgeting, receiving funds, storing funds, spending funds, bookkeeping and archiving, and controlling. Overall financial management is very good, with effective planning, neat recording and adequate reporting, as proven by obtaining an Unqualified Opinion (WTP) from a public accounting firm and having implemented the applicable accounting systemReferences
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Ahmad. (2020). Manajemen Strategis. Makassar: Nas Media Pustaka
Almaghrabi, A., & Alhogail, A. (2022). Blockchain-based donations traceability framework. Journal of King Saud University - Computer and Information Sciences, 34(10), 9442–9454.
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Alvin A. Arens, d. (2014). Auditing & Jasa Assurance. Jakarta: Erlangga
Anisyah, S. S., Prihatni, R., & Nasution, H. (2024). (fortcoming) Analisis Kinerja Keuangan Lembaga Amil Zakat Nasional Rumah Zakat Periode 2017-2022. Jurnal Akuntansi, Perpajakan Dan Auditing, 5(3), 473–484.
https://doi.org/10.21009/japa.0503.01
Ardianingsi, A. (2016). Audit Laporan Keuangan. Pekalogan: Universitas Pekalongan Press.
Asrida, Iska, Syukri, & Putriana, V. T. (2019). Implementasi Indonesia Magnifence of Zakat Dalam Pengelolaan Zakat, Infak dan Sedekah di Indonesia. IJMURHICA: International Journal f Multidisciplinary Research of Higher Education, 2(2), 127–138.
Astuti, D., & Zulkifli, Z. (2018). Manajemen Pengelolaan Zakat di UPZ Instansi Pemerintah Provinsi Riau. Al-Hikmah: Jurnal Agama Dan Ilmu Pengetahuan, 15(1), 1– 23.
https://doi.org/10.25299/jaip.2018.vol15( 1).1580
Auliani, F., Setiawan, I., & Kristianingsih, K. (2022). Dampak Kinerja Keuangan Lembaga Zakat Terhadap Tingkat Kemiskinan Melalui Penyaluran Zakat. Journal of Applied Islamic Economics and Finance, 2(2), 317–324.
https://doi.org/10.35313/jaief.v2i 2.2964
Bahri, E. S., Romantin, M., & Lubis, A.
T. (2017). Analisis Kinerja Keuangan Lembaga Zakat (Studi Kasus : Badan Amil Zakat Nasional). Perisai : Islamic Banking and Finance Journal, 1(2), 96–116. https://doi.org/10.21070/perisai. v1i2.882
BAZNAS, P. (2024). Desain Target Pengumpulan dan Penyaluran Zakat 2025.
Badan Amil Zakat Nasional (BAZNAS) Kota Padang Panjang, 2023
Peraturan Badan Amil Zakat Nasional Nomor 5 Tahun 2018 Tentang Pengelolaan Keuangan.
Fahlefi, R. (2018). Analisis Variabel Internal Dan Eksternal Dalam Pengelolaan Zakat Pada Baznas Kabupaten/Kota Di Sumatera Barat. El-Hekam: Jurnal Studi Keislaman, 2(1), 21.
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Gruda, D., McCleskey, J., Karanatsiou, D., & Vakali, A. (2021). I’m simply the best, better than all the rest: Narcissistic leaders and corporate fundraising success. Personality and Individual Differences, 168(May 2020), 110317.
https://doi.org/10.1016/j.paid.20 20.110317
Idris, W. (2021). Optimalisasi Unit Pengumpul Zakat ( Upz ) Pasca Pandemi Covid-19. Pancawahana: Jurnal Studi Islam Vol. 16, No.1, April, 16(1), 84–95.
Irfani, A. S. (2020). Manajemen Keuangan dan Bisnis. Jakarta: PT. Gramedia Pustaka Utama.
Iska, S. (2019). Sistem ekonomi syari’ah di sisi kelemahan sistem ekonomi sekuler di indonesia. El Hekam: Jurnal Studi Keislaman, 137, 223–230.
Iska, S. (2020). Revitalisasi Zakat Dan Wakaf Sebuah Solusi Kemiskinan Di Indonesia. JURIS (Jurnal Ilmiah Syariah), 19(1), 1. https://doi.org/10.31958/juris.v19i1.2132
Jamal, A., Yaccob, A., Bartikowski, B., & Slater,
S. (2019). Motivations to donate: Exploring the role of religiousness in charitable donations. Journal of Business Research, 103(February), 319–327. https://doi.org/10.1016/j.jbusres.2019.01. 064
Kusmanto, A. (2014). Peran Lembaga Amil Zakat Nasional Dalam Penghimpunan Dana Zakat, Infaq, dan Shodaqoh. Pandecta: Research Law Journal, 9(2), 288–297.
Lubis, M. Z. M., Wahyudin, R., Dirga, G., Putra, A., & Lely, W. (2022). Mapping and Development Research Trends of Zakat Institutions : A Bibliometric Analysis. International Journal of Zakat, 7(2), 33–47.
Muin, R. (2020). Manajemen Pengelolaan Zakat. In M. Kara (Ed.), Pustaka Almaida (I). Pusaka Almaida.
Nofialdi, N. (2020). Doktrin Dan Hukum Ekonomi Islam. El -Hekam: Jurnal Studi Keislaman, 5(2), 129. https://doi.org/10.31958/jeh.v5i2.2662
Nopiardo, W. (2019a). Jurnal Ilmiah Syari‘ah, Volume 15, Nomor 1, Januari-Juni 2016 Perkembangan Fatwa Mui Tentang Masalah Zakat Widi Nopiardo. Jurnal Ilmiah Syari‘Ah, 18(1), 65–76.
Nopiardo, W. (2019b). Pengantar Manajemen Zakat (1st ed.). Prenadamedia Group.
Nurhasanah, S. (2018). Akuntanbilitas Laporan Keuangan Lembaga Amil Zakat Dalam Memaksimalkan Potensi Zakat. Jurnal Ilmu Akuntansi, 327-348.
Putri, A. Z., & Aldo Yoga Pratama. (2021). An Introduction to Fiqh Zakat: Definition, Normative Basis and Social Implication. El- Hekam: Jurnal Studi Keislaman, 6(1), 1–8. https://doi.org/http://dx.doi.org
/10.31958/jeh.v6i1
RI, D. P. Z. D. J. B. M. I. K. A. (2008).
Zakat Ketentuan dan Permasalahannya. Kementerian Agama RI.
Santoso, I. R. (2016). Manajemen Pengelolaan Zakat.
Shanaz, S. (2016). Penerapan PSAK 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infaq/Sedekah Pada BAZNAS Provinsi Sulawesi Utara. Jurnal Berkala Ilmu Efisiensi, 451.
Sugiyono. (2018). Metode Penelitian Manajemen (Setiyawami (ed.); 6th ed.). Alfabeta.
Tim Prima Pena. (2015). Kamus Besar Bahasa Indonesia. In Kamus Besar Bahasa Indonesia (p. 562). Gita Media Press.
Widiastuti, T., Mawardi, I., Zulaikha, S., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Atiya, N. (2022). The nexus between Islamic social finance, quality of human resource, governance, and poverty. Heliyon,
8(12), e11885.
https://doi.org/10.1016/j.heliyon.2022.e1 1885
Widiastuti, T., Ningsih, S., Prasetyo, A., Mawardi, I., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Hady, A. F. (2022). Developing an integrated model of Islamic social finance: toward an effective governance framework. Heliyon, 8(9), e10383.
https://doi.org/10.1016/j.heliyon.2022.e1 0383
Yasmin, S., Ghafran, C., & Haslam, J. (2021). Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective. Critical Perspectives on Accounting, 75(xxxx), 102167. https://doi.org/10.1016/j.cpa.2020.10216 7
Yuliani, M., Meliza, D., & Fitrianto, F. (2018). Analisis Faktor-Faktor Penyebab Keengganan Masyarakat Membayar Zakat Melalui Baznas Kabupaten Kuantan Singingi. Jurnal Tabarru’: Islamic Banking and Finance, 1(2), 1–13. https://doi.org/10.25299/jtb.2018.vol1(2). 2665
Zetira, A. N. F. (2021). Optimalisasi Penghimpunan Zakat Digital di Masa Pandemi. Jurnal Ekonomi Dan Bisnis, 8(2), 228–237.
Zumrotun, S. (2016). Peluang, Tantangan, dan Strategi Zakat Dalam Pemberdayaan Ekonomi Umat. Jurnal Ilmu Syariah, 16
https://doi.org/10.14421/ekbis.2018.2.2.1 136
Ahmad. (2020). Manajemen Strategis. Makassar: Nas Media Pustaka
Almaghrabi, A., & Alhogail, A. (2022). Blockchain-based donations traceability framework. Journal of King Saud University - Computer and Information Sciences, 34(10), 9442–9454.
https://doi.org/10.1016/j.jksuci.2022.09.0 21
Alvin A. Arens, d. (2014). Auditing & Jasa Assurance. Jakarta: Erlangga
Anisyah, S. S., Prihatni, R., & Nasution, H. (2024). (fortcoming) Analisis Kinerja Keuangan Lembaga Amil Zakat Nasional Rumah Zakat Periode 2017-2022. Jurnal Akuntansi, Perpajakan Dan Auditing, 5(3), 473–484.
https://doi.org/10.21009/japa.0503.01
Ardianingsi, A. (2016). Audit Laporan Keuangan. Pekalogan: Universitas Pekalongan Press.
Asrida, Iska, Syukri, & Putriana, V. T. (2019). Implementasi Indonesia Magnifence of Zakat Dalam Pengelolaan Zakat, Infak dan Sedekah di Indonesia. IJMURHICA: International Journal f Multidisciplinary Research of Higher Education, 2(2), 127–138.
Astuti, D., & Zulkifli, Z. (2018). Manajemen Pengelolaan Zakat di UPZ Instansi Pemerintah Provinsi Riau. Al-Hikmah: Jurnal Agama Dan Ilmu Pengetahuan, 15(1), 1– 23.
https://doi.org/10.25299/jaip.2018.vol15( 1).1580
Auliani, F., Setiawan, I., & Kristianingsih, K. (2022). Dampak Kinerja Keuangan Lembaga Zakat Terhadap Tingkat Kemiskinan Melalui Penyaluran Zakat. Journal of Applied Islamic Economics and Finance, 2(2), 317–324.
https://doi.org/10.35313/jaief.v2i 2.2964
Bahri, E. S., Romantin, M., & Lubis, A.
T. (2017). Analisis Kinerja Keuangan Lembaga Zakat (Studi Kasus : Badan Amil Zakat Nasional). Perisai : Islamic Banking and Finance Journal, 1(2), 96–116. https://doi.org/10.21070/perisai. v1i2.882
BAZNAS, P. (2024). Desain Target Pengumpulan dan Penyaluran Zakat 2025.
Badan Amil Zakat Nasional (BAZNAS) Kota Padang Panjang, 2023
Peraturan Badan Amil Zakat Nasional Nomor 5 Tahun 2018 Tentang Pengelolaan Keuangan.
Fahlefi, R. (2018). Analisis Variabel Internal Dan Eksternal Dalam Pengelolaan Zakat Pada Baznas Kabupaten/Kota Di Sumatera Barat. El-Hekam: Jurnal Studi Keislaman, 2(1), 21.
https://doi.org/10.31958/jeh.v2i1
.823
Gruda, D., McCleskey, J., Karanatsiou, D., & Vakali, A. (2021). I’m simply the best, better than all the rest: Narcissistic leaders and corporate fundraising success. Personality and Individual Differences, 168(May 2020), 110317.
https://doi.org/10.1016/j.paid.20 20.110317
Idris, W. (2021). Optimalisasi Unit Pengumpul Zakat ( Upz ) Pasca Pandemi Covid-19. Pancawahana: Jurnal Studi Islam Vol. 16, No.1, April, 16(1), 84–95.
Irfani, A. S. (2020). Manajemen Keuangan dan Bisnis. Jakarta: PT. Gramedia Pustaka Utama.
Iska, S. (2019). Sistem ekonomi syari’ah di sisi kelemahan sistem ekonomi sekuler di indonesia. El Hekam: Jurnal Studi Keislaman, 137, 223–230.
Iska, S. (2020). Revitalisasi Zakat Dan Wakaf Sebuah Solusi Kemiskinan Di Indonesia. JURIS (Jurnal Ilmiah Syariah), 19(1), 1. https://doi.org/10.31958/juris.v19i1.2132
Jamal, A., Yaccob, A., Bartikowski, B., & Slater,
S. (2019). Motivations to donate: Exploring the role of religiousness in charitable donations. Journal of Business Research, 103(February), 319–327. https://doi.org/10.1016/j.jbusres.2019.01. 064
Kusmanto, A. (2014). Peran Lembaga Amil Zakat Nasional Dalam Penghimpunan Dana Zakat, Infaq, dan Shodaqoh. Pandecta: Research Law Journal, 9(2), 288–297.
Lubis, M. Z. M., Wahyudin, R., Dirga, G., Putra, A., & Lely, W. (2022). Mapping and Development Research Trends of Zakat Institutions : A Bibliometric Analysis. International Journal of Zakat, 7(2), 33–47.
Muin, R. (2020). Manajemen Pengelolaan Zakat. In M. Kara (Ed.), Pustaka Almaida (I). Pusaka Almaida.
Nofialdi, N. (2020). Doktrin Dan Hukum Ekonomi Islam. El -Hekam: Jurnal Studi Keislaman, 5(2), 129. https://doi.org/10.31958/jeh.v5i2.2662
Nopiardo, W. (2019a). Jurnal Ilmiah Syari‘ah, Volume 15, Nomor 1, Januari-Juni 2016 Perkembangan Fatwa Mui Tentang Masalah Zakat Widi Nopiardo. Jurnal Ilmiah Syari‘Ah, 18(1), 65–76.
Nopiardo, W. (2019b). Pengantar Manajemen Zakat (1st ed.). Prenadamedia Group.
Nurhasanah, S. (2018). Akuntanbilitas Laporan Keuangan Lembaga Amil Zakat Dalam Memaksimalkan Potensi Zakat. Jurnal Ilmu Akuntansi, 327-348.
Putri, A. Z., & Aldo Yoga Pratama. (2021). An Introduction to Fiqh Zakat: Definition, Normative Basis and Social Implication. El- Hekam: Jurnal Studi Keislaman, 6(1), 1–8. https://doi.org/http://dx.doi.org
/10.31958/jeh.v6i1
RI, D. P. Z. D. J. B. M. I. K. A. (2008).
Zakat Ketentuan dan Permasalahannya. Kementerian Agama RI.
Santoso, I. R. (2016). Manajemen Pengelolaan Zakat.
Shanaz, S. (2016). Penerapan PSAK 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infaq/Sedekah Pada BAZNAS Provinsi Sulawesi Utara. Jurnal Berkala Ilmu Efisiensi, 451.
Sugiyono. (2018). Metode Penelitian Manajemen (Setiyawami (ed.); 6th ed.). Alfabeta.
Tim Prima Pena. (2015). Kamus Besar Bahasa Indonesia. In Kamus Besar Bahasa Indonesia (p. 562). Gita Media Press.
Widiastuti, T., Mawardi, I., Zulaikha, S., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Atiya, N. (2022). The nexus between Islamic social finance, quality of human resource, governance, and poverty. Heliyon,
8(12), e11885.
https://doi.org/10.1016/j.heliyon.2022.e1 1885
Widiastuti, T., Ningsih, S., Prasetyo, A., Mawardi, I., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Hady, A. F. (2022). Developing an integrated model of Islamic social finance: toward an effective governance framework. Heliyon, 8(9), e10383.
https://doi.org/10.1016/j.heliyon.2022.e1 0383
Yasmin, S., Ghafran, C., & Haslam, J. (2021). Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective. Critical Perspectives on Accounting, 75(xxxx), 102167. https://doi.org/10.1016/j.cpa.2020.10216 7
Yuliani, M., Meliza, D., & Fitrianto, F. (2018). Analisis Faktor-Faktor Penyebab Keengganan Masyarakat Membayar Zakat Melalui Baznas Kabupaten Kuantan Singingi. Jurnal Tabarru’: Islamic Banking and Finance, 1(2), 1–13. https://doi.org/10.25299/jtb.2018.vol1(2). 2665
Zetira, A. N. F. (2021). Optimalisasi Penghimpunan Zakat Digital di Masa Pandemi. Jurnal Ekonomi Dan Bisnis, 8(2), 228–237.
Zumrotun, S. (2016). Peluang, Tantangan, dan Strategi Zakat Dalam Pemberdayaan Ekonomi Umat. Jurnal Ilmu Syariah, 16
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2024-12-31
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