Penerapan Sistem Manajemen Informasi BAZNAS (SIMBA) Pada Badan Amil Zakat Nasional Kabupaten Tanah Datar
DOI:
https://doi.org/10.31958/zawa.v1i2.5108Abstract
The purpose of this study was to determine the implementation of the Baznas Information Management System (SIMBA) at the National Amil Zakat Agency of Tanah Datar Regency. This study uses a qualitative descriptive analysis method by conducting observations and interviews. The role of Zakat Management Organizations (OPZ) is very important in optimizing the large zakat potential in Indonesia. A system built and developed for data and information storage purposes owned by BAZNAS nationally is the BAZNAS Information Management System (SIMBA). SIMBA is also equipped with a reporting printing feature which includes 88 different types of sub reports which are classified into 33 types of reports in 5 major groups. Being web-based, this system is centralized at the center so that it can be used by all zakat agencies or institutions throughout the archipelago without having to go through a complicated installation process. SIMBA also facilitates the presentation of financial reports of all zakat management activities which are summarized and presented in the Balance Sheet and other activity reports that are transparent and accountable to stakeholders and the government as a form of accountability for BAZNAS which has referred to PSAK 109. The results showed that BAZNAS Tanah District Datar has started implementing PSAK 109 through SIMBA since 2016 and has only been maximal in 2018. In its implementation, the obstacle faced by SIMBA operators is the operator's lack of understanding of zakat accounting.References
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Nilda Susilawati, A. S. (2020). IMPLEMENTASI TEKNOLOGI INFORMASI BERBASIS WEB DI BADAN AMIL ZAKAT NASIONAL (BAZNAS. OSTING:Journal of Economic, Business and Accounting, Volume 3 Nomor 2, Juni 2020.
Nurhasanah, S. (2018). Akuntabilitas Laporan Keuangan Lembaga Amil Zakat dalam Memaksimalkan Potensi Zakat. Jurnal Ilmu Akuntansi, Volume 11 (2).
BAZNAS, H. (2020, 12 23). Badan Amil Zakat Nasional. Retrieved from baznas.go.id: https://baznas.go.id/Press_Release/baca/BAZNAS_:_Zakat_Masyarakat_yang_Tak_Tercatat_Rp_61,25_Triliun/680
Cici Wijayanti, A. R. (2020). Penerimaan Pengguna Terhadap Sistem Informasi Manajemen BAZNAS dan Kesesuaian dengan PSAK 109 (Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Jember. e-Journal Ekonomi Bisnis dan Akuntansi, Volume VII (1).
Dewi Sartika, N. E. (2021). Penerapan PSAK 109 tentang Akuntansi Zakat, Infak/Sedekah pada Badan Amil Zakat Nasional Menggunakan Aplikasi SIMBA di BAZNAS Kota Padang. Jurnal Ekonomi dan Bisnis Islam Dharma Andalas Volume 23 No 2.
Hasan, M. (2011). Manajemen Zakat: Model Pengelolaan Zakat yang Efektif. Yogyakarta: Idea Prss.
Hikmat, H. K. (2008). Panduan Pintar Zakat: Harta Berkah, Pahala Bertambah. Jakarta: Qultummedia.
Latief, N. F. (2019). Implementasi Sistem Manajemen Informasi BAZNAS (SiMBA) pada Badan Amil Zakat Nasional Provinsi Slawesi Utara. Manado: IAIN Manad.
Mokoginta, S. (2020). Efektivitas Pengelolaan Zakat, Infak, dan Sedekah, melalui Penerapan Sistem Informasi Manajemen BAZNAS (SIMBA) pada BAZNAS Kota Kotamobagu . Manado: IAIN Manado.
Nilda Susilawati, A. S. (2020). IMPLEMENTASI TEKNOLOGI INFORMASI BERBASIS WEB DI BADAN AMIL ZAKAT NASIONAL (BAZNAS. OSTING:Journal of Economic, Business and Accounting, Volume 3 Nomor 2, Juni 2020.
Nurhasanah, S. (2018). Akuntabilitas Laporan Keuangan Lembaga Amil Zakat dalam Memaksimalkan Potensi Zakat. Jurnal Ilmu Akuntansi, Volume 11 (2).
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2021-12-31
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