SERUNAI

Analysis of the Implementation of Accountability in the Management of Zakat Funds on Amil Zakat Institutions in Makassar City

Abul Mawahib.R — Wed, 25 Sep 2024 00:00:00 +0000

The gap between zakat potential and realisation of zakat collection has shown that there are problems in zakat management that need to be addressed. One of them is related to accountability. In relation to zakat institutions, accountability is a form of responsibility for their duties as zakat management. Therefore, as the magnitude of accountability demands, zakat institutions need to improve accountability because it will affect public trust. The focus of this research was on the financial accountability of zakat fund management. The purpose of this research was to determine the application of accountability in the management of zakat funds at BAZNAS Makassar City. This research was a qualitative descriptive research with qualitative methods. Data in the form of primary data and secondary data. Data collection was carried out by observation, interview and documentation. The results showed that the management of zakat carried out by BAZNAS Makassar City in implementing accountability, especially in financial accountability, was quite good but not optimal. This can be seen, first from the supervision system implemented by BAZNAS Makassar City. Supervision is carried out by BAZNAS internal parties and external supervision by the Public Accounting Firm (KAP). The results of this supervision can be seen from the reports that are accounted for to interested parties. Second is the responsibility for BAZNAS's compliance with established rules and laws. The success and responsibility can be seen from the reports that have been audited by the Public Accounting Firm (KAP). Third is the openness of BAZNAS on its information to the public that needs to be maximised. This is due to media management that has not been maximised, the delay of BAZNAS Makassar City in providing information to the public and there is still information that has not been conveyed to the public.

Strategic Planning of BUMDes in Kemamang Village: Management and Development Analysis

Wida Ekowati, Eva Hany Fanida — Wed, 25 Sep 2024 00:00:00 +0000

Law Number 6 of 2014 defines a village as a legal community unit with the authority to manage governance and local interests based on community initiatives, ancestral rights, and traditional rights recognized within Indonesia's governance system. Villages are expected to establish economic entities such as Village-Owned Enterprises (BUMDes) to promote rural economies, as outlined in Article 87 of the law. BUMDes Sembodo in Kemamang Village was established in 2018, starting with a retail business and an initial capital of IDR 40,000,000 from the village. It was later expanded to include waste management. In 2022, BUMDes Sembodo received IDR 100,000,000 in Special Financial Assistance (BKK), but the funds have not been fully utilized. The management intended to use these funds to develop the BUMDes for the welfare of the village community. Proper management of these funds could increase village revenue and provide significant benefits, making it crucial to maximize their use. This research applied Grindle’s theory, dividing strategic management into Human Resource Strategy, Organizational Strengthening Strategy, and Institutional Reform Strategy. A qualitative method was used, including observation, interviews, documentation, and references from journals and previous research. Findings showed that BUMDes Sembodo’s management has strong human resources, supported by Village Government training. However, participation in forums remains limited. Most managers hold bachelor’s degrees, with some having only high school diplomas. The organizational development of BUMDes Sembodo needs strengthening through regular consultation activities, and collaboration with third parties has not yet occurred.

Implementation of Circular Economy in Supporting Sustainable Development (Literature Study with SEM-PLS Test Results)

Pretty Luci Lumbanraja, Penny Charity Lumbanraja — Wed, 25 Sep 2024 00:00:00 +0000

This research was conducted by analyzing the issue of implementing a green economy on Indonesia's income growth. The country's growth by implementing a green economic system is a solution to obtain the country's sustainable development goals. This research is exploratory in nature using descriptive and inferential analysis techniques. The data used in the range 2018-2022 (5 years) with SEM-PLS data analysis techniques. The research shows that there is a positive and significant influence between the circular economy on sustainable development with the results of p (0.000) <0.05 which gives a magnitude of influence of 0.881. The influence value of 0.881 means that the implementation of circular economy will make a considerable contribution in realizing sustainable development in Indonesia. Finally, from the empirical study conducted, it was found that sustainable development can be realized through waste management activities and using renewable energy sources.

Community-Based Agro-Silvopastoral Systems: Integrating Forestry, Agriculture, and Livestock for Sustainable Rural Development in Forest Regions

Sunariyo Sunariyo, Rizal Zubad Firdausi — Wed, 25 Sep 2024 00:00:00 +0000

This study explored the implementation and impact of community-based agro-silvopastoral systems integrating forestry, agriculture, and livestock to promote sustainable rural development in forest regions. The program achieved significant milestones through multi-stakeholder coordination, including partnerships with local government and active community engagement. The collaboration facilitated the development of tailored maintenance and production procedures, enhancing local understanding and acceptance of sustainable agro-silvopastoral practices. Key findings highlight the success of operational support initiatives, such as financial and technical assistance, which enabled farmers to adopt and sustain agro-silvopastoral practices. Additionally, enterprise support initiatives, including training and resource access, bolstered the development of diversified agroforestry enterprises, contributing to economic resilience and improved livelihoods. Continuous mentorship and guidance empowered community members with the knowledge and skills needed for sustainable management and expansion of agro-silvopastoral systems. Overall, the program's comprehensive and participatory approach significantly enhanced sustainability, economic resilience, and environmental stewardship in rural communities.

Performance Efficiency of Banana Leaf Craft Supply Chain and it’s Improvement Solution: Dea-Vrs Approach

Aprilia Desi Pratiwi S, Budi Setiawan, Dwi Retno Andriani — Wed, 25 Sep 2024 00:00:00 +0000

This research aimed to analyze the technical efficiency of the performance of craftsmen at UD. Barokah Tani. Respondents were selected using purposive sampling and were craftsmen at UD. Variables were selected with reference to the Supply Chain Operation Reference or SCOR 12.0. The analysis was conducted using the Data Envelopment Analysis (DEA) approach of the VRS model with input oriented. The results of the study through the DEA VRS approach the majority of craftsmen who were at a high level of efficiency with a value between 0.824 - 0.999 were 18 people (69%). Then craftsmen at a moderate level with a TE value between 0.824 - 0.999 as many as 5 people (19%). Finally, craftsmen at the full efficient efficiency level with a value of 1.00 as many as 3 craftsmen or 12%. Peer group result is a reference for other DMUs for DMUs that are not yet efficient to refer to DMUs that are already efficient. For example DMU 2, DMU 2 can refer to DMU 11 and 7 where these DMUs are DMUs that are considered relevant to DMU 2. It can be seen in the table that the efficient DMUs are DMU 1, DMU 7 and DMU 11. DMU 1 is referred to by 4 DMUs, DMU 7 is referred to by 9 DMUs and DMU 11 is referred to by 23 other DMUs. This means that the DMU that most references other efficient DMUs is DMU 11, which is 23 DMUs. Each DMU can improve efficiency by reducing the input value of its variables. A total of 20 DMUs need to reduce raw material costs, 23 DMUs need to reduce shipping costs, and 1 DMU needs to reduce labor costs. In addition, 17 DMUs need to reduce cash to cash, and 21 DMUs need to reduce lead time.