PENINGKATAN KEMAMPUAN ANALISIS RASIO LAPORAN KEUANGAN LEMBAGA ZAKAT MELALUI PENGGUNAAN ISLAMIC FINANCIAL TECHNOLOGY (I-FINTECH) BAGI AMIL LAZISMU DI KOTA SEMARANG

Mohammad Ridwan, Hardiwinoto Hardiwinoto, Sukamto Sukamto, Sriyono Sriyono, Prizka Rizmawati Arum

Abstract


Program pengabdian ini dilakukan dengan peningkatan kompetensi berupa pemahaman teori dasar dan berbagai teknik analisis rasio laporan keuangan baik secara konvensional maupun kompetensi berbasis penggunaan I-FinTech. Pengabdian ini dilakukan melalui siklus penelitian yang telah ditetapkan yakni komponen pokok dengan mengacu pada siklus perencanaan, tindakan, pengamatan, dan refleksi yakni Model PTK Kurt Lewin. Peserta kegiatan pengabdian diikuti sejumlah 125 Amil Lasismu se Kota Semarang. Hasil kegiatan diketahui bahwa pretest atas kompetensi amil pada analisis rasio laporan keuangan yakni sebesar 29%. Hasil refleksi kedua tercatat sebanyak 79% Amil Lazismu telah mampu melakukan analisis rasio laporan keuangan setelah mengikuti pembelajaran tindakan 1 yakni melalui pendekatan konvensional. Kemudian sesi post-test akhir sebagai refleksi setelah diberikan tindakan 2 yakni pemberian teknik analisis rasio laporan keuangan melalui penggunaan I-FinTech ditemukan hasil sejumlah 88% amil telah mampu melakukan berbagai teknik analisis rasio laporan keuangan.Adanya pengabdian peningkatan kemampuan analisis rasio laporan keuangan melalui pendekatan I-FinTech ini mampu meningkatkan akuntabilitas pengelolaan dana ZISKA, inklusi keuangan serta competitive advantage lembaga amil zakat.

 

Abstract. This service program is carried out by increasing competency in the form of understanding basic theory and various ratio analysis techniques for financial reports, both conventional and competency based on the use of I-FinTech. This service is carried out through a predetermined research cycle, namely the main components referring to the cycle of planning, action, observation and reflection, namely the Kurt Lewin PTK Model. Participants in the service activity were 125 Amil Lasismu from all over Semarang City. The results of the activity showed that the pretest of amil's competency in financial report ratio analysis was 29%. The results of the second reflection showed that 79% of Amil Lazismu was able to carry out ratio analysis of financial statements after following action learning 1, namely using a conventional approach. Then the final post-test session as a reflection after being given action 2, namely providing financial report ratio analysis techniques through the use of I-FinTech, found that 88% of students were able to carry out various financial report ratio analysis techniques. I-FinTech is able to increase the accountability of ZISKA fund management, financial inclusion and the competitive advantage of zakat amil institutions


References


Afiyana, I.F. et al. (2019) ‘Tantangan Pengelolaan Dana Zakat di Indonesia dan Literasi Zakat’, Akuntabel, 16(2), pp. 222–229. Available at: https://doi.org/https://doi.org/10.30872/jakt.v16i2.6013.

Amsari, S. and Nasution, S. (2019) ‘Benefits Of Productive Zakat In Increasing Mustahik Revenue In Lazismu Center’, Proceeding International Seminar on Islamic Studies, 1, pp. 141–150.

Arbani, T.S. and Rahmatia, H.L. (2022) ‘Reconception of Zakat Institutional Management Regulations in Bone District’, Al-’Adl, 15(2), pp. 119–137. Available at: https://ejournal.iainkendari.ac.id/index.php/al-adl/article/view/3214.

Aslam, E. and Haron, R. (2020) ‘Does corporate governance affect the performance of Islamic banks? New insight into Islamic countries’, Corporate Governance (Bingley), 20(6), pp. 1073–1090. Available at: https://doi.org/10.1108/CG-11-2019-0350.

Bastiar, Y. and Bahri, E.S. (2019) ‘Zakat Institution Performance Measurement Model in Indonesia’, ZISWAF : Jurnal Zakat dan Wakaf, 6(1), pp. 43–64. Available at: https://journal.iainkudus.ac.id/index.php/Ziswaf/article/view/5609/pdf.

Chong, F.H.L. (2021) ‘Enhancing trust through digital Islamic finance and blockchain technology’, Qualitative Research in Financial Markets, 13(3), pp. 328–341. Available at: https://doi.org/10.1108/QRFM-05-2020-0076.

Hayati, R., Nadilla, A. and Almuajddedi, M. (2021) ‘Efektivitas Penghimpunan Dana Zakat, Infak, dan Shadaqah Pada Program Ramadhan 1440 H oleh Inisiatif Zakat Indonesia (IZI) Cabang Padang’, Jurnal Ilmiah Ekonomi Islam, 7(03), pp. 1825–1834. Available at: http://jurnal.stie-aas.ac.id/index.php/jiedoi:http://dx.doi.org/10.29040/jiei.v7i3.3613.

Hermawan, S. and Wiwit, H. (2022) ‘Improving Lazismu Performance in the Perspective of Modern Philanthropy, Shariah Enterprise Theory, and Comprehensive Intellectual Capital Management’, Journal of Accounting Science, 6(2), pp. 187–196. Available at: https://doi.org/10.21070/jas.v6i2.1616.

Ninglasari, S.Y. and Muhammad, M. (2021) ‘Zakat Digitalization: Effectiveness of Zakat Management During Covid-19 Pandemic’, Journal of Islamic Economic Laws, 4(1), pp. 26–44. Available at: https://doi.org/10.23917/jisel.v4i1.12442.

Owoyemi, M.Y. (2020) ‘Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor’, Journal of Islamic Accounting and Business Research, 11(2), pp. 498–510. Available at: https://doi.org/10.1108/JIABR-07-2017-0097.

Paramole, K.O. (2020) ‘An Evaluation of Application of Zakat for Poverty Alleviation among Muslims in Iba Housing Estate, Lagos State, Nigeria’, International Journal of Zakat, 5(2), pp. 1–10. Available at: https://doi.org/10.37706/ijaz.v5i2.200.

Ridwan, M., Arum, P.R., et al. (2023) ‘Pembuatan puding jagung sebagai sarana pemberdayaan produk lokal untuk meningkatkan nilai tambah hasil pertanian’, Indonesian Journal Of Community Service, 3(2), pp. 110–116. Available at: https://ijocs.rcipublisher.org/index.php/ijocs/article/view/263.

Ridwan, M., Santosa, R.E.W.A., et al. (2023) ‘Peran Moderasi Partisipasi Masyarakat Pada Hubungan Pengaruh Kompetensi Pengelola, Sistem Pengendalian Internal dan Pemanfaaatan Teknologi Informasi terhadap Akuntablitas Pengelolaan Dana Desa’, Equilibrium, 12(1), pp. 92–101. Available at: https://doi.org/http://dx.doi.org/10.35906/equili.v12i1.1429.

Ridwan, M., Sukamto and Sriyono (2023) ‘Pendampingan Manajemen Penghimpunan Dana ZISKA pada LAZ dan UPZ di Kabupaten Semarang’, Jurnal Abdimas PHB, 6(2), pp. 470–479. Available at: https://doi.org/https://doi.org/10.30591/japhb.v6i2.5147.

Saad, R.A.J. and Farouk, A.U. (2019) ‘A comprehensive review of barriers to a functional Zakat system in Nigeria: What needs to be done?’, International Journal of Ethics and Systems, 35(1), pp. 24–42. Available at: https://doi.org/10.1108/IJOES-06-2018-0090.

Saad, R.A.J., Farouk, A.U. and Kadir, D.A. (2020) ‘Business zakat compliance behavioral intention in a developing country’, Journal of Islamic Accounting and Business Research, 11(2), pp. 511–530. Available at: https://doi.org/10.1108/JIABR-03-2018-0036.

Sawmar, A.A. and Mohammad, M.O. (2019) ‘Governance of Formal Zakat institution in Saudi Arabia’, International Journal of Zakat, 4(2), pp. 23–40. Available at: https://doi.org/10.37706/ijaz.v4i2.181.

Tandon, K., Purohit, H. and Tandon, D. (2016) ‘Measuring intellectual capital and its impact on financial performance: Empirical evidence from CNX nifty companies’, Global Business Review, 17(4), pp. 980–997. Available at: https://doi.org/10.1177/0972150916645703.

Utami, P. et al. (2020) ‘The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency’, Iqtishadia, 13(2), p. 216. Available at: https://doi.org/10.21043/iqtishadia.v13i2.7809.




DOI: http://dx.doi.org/10.35906/resona.v7i2.1805

Article Metrics

Abstract view : 95 times
PDF (Bahasa Indonesia) - 83 times

Refbacks

  • There are currently no refbacks.


Copyright © Article Resona  : Jurnal Ilmiah Pengabdian Masyarakat is at the Author

Article Resona : Jurnal Ilmiah Pengabdian Masyarakat been through a peer review process prior to publication. Journals, editors and editorial boards have the right or obligation to retract articles that contain inaccurate and misleading data if any. Read the Plagiarism Policy and Publication Ethics. Use of this site signifies your agreement to the Terms of use.

This is an open access article distributed under the terms Creative Commons Attribution-ShareAlike 4.0 International License. Creative Commons License

Website Layout end Editing © 2016 Resona Jurnal Ilmiah Pengabdian Masyarakat on Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo.