scholarly journals PERSEPSI DAN KEPUASAN MUSTAHIK TERHADAP PENYALURAN DAN MANFAAT ZAKAT UNTUK MODAL USAHA DI KOTA BENGKULU

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 13-32
Author(s):  
Muhamad Abduh ◽  
Effed Darta

This research aims to: a) investigate the perceptions of zakat recipients (mustahik) regarding the distribution mechanism and benefits of zakat for business capital and b) assess the level of mustahiks' satisfaction with the mechanism and benefits of the zakat. The research used primary data collected from 60 mustahiks using a questionnaire and then analizedusing a descriptive method and SatMat analysis tool (Satisfaction Matrix) developed by Abduh et al (2007) to assess the level of mustahiks' satisfaction. The results showed that the majority of respondents perceived that the zakat for the business capital they received had the expected benefits (such as the creation of opportunities to open their own businesses and increase income) and they were satisfied with the procedures and mechanism of channeling zakat for the business capital. In order to increase the effectiveness of the venture capital zakat, they hope that more coaching will be given to develop the business (such as financial management, product development and marketing

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Sugiharto Sugiharto ◽  
Dewi Kirowati ◽  
Vaisal Amir

The purpose of this study is to see the extent of mosque financial management to optimize the role of the mosque in advancing the surrounding community both in terms of religious, economic, social, and cultural. In addition, this study also aims to see the extent of the influence of the mosque in the formation of community character in the environment around the mosque. This research focuses on governance carried out by the management, including leadership and management of the resources they have in advancing economic, social, cultural life and shaping the character of a more religious society. The method used in this research is qualitative non-positivistic, using a critical ethnomethodology analysis tool. Primary data in this study were obtained through in-depth interviews and direct observation. While secondary data in the study were obtained by looking at the records held by the manager as well as other data related to the research object. The expected outcome is the identification of problems with the financial management of the existing mosque and the resolution of the problem with the aim of optimizing the role of the mosque in building and advancing the community around the main mosque in facing the modern era as it is today. In addition, the results of this study will also be an input and reference for the mosque's financial management that is independent and has an impact on the progress and prosperity of the community (both physically and mentally).


2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.


Author(s):  
Selly Veronica ◽  
Nurlisa Ginting ◽  
AmyMarisa

Night tourism development comes up as an innovative strategy for tourism development in this current intense competition. There are four main elements in night tourism, namely economic, social, environmental, and night atmosphere. Berastagi is the most popular tourist destination in Karo Regency, Sumatera Utara, Indonesia, which already have night tourism destination but unfortunately undeveloped yet. Night tourism development in Berastagi must be with the local wisdom approach to maximize its benefit. Karonese as the majority ethnic of the local community in this area potential to be developed on its night tourism. This paper only analyzes the environmental and night atmosphere aspects in Berastagi’s night tourism, which based on local wisdom. Qualitative primary data from field observation and depth interview results have been analyzed by using the descriptive method. The study shows that involving local wisdom in developing the environment and night atmosphere can give the typical identity for the night tourism in Berastagi.Night Tourism


2020 ◽  
Vol 7 (2) ◽  
pp. 61-70
Author(s):  
Fachri Eka Saputra ◽  
Fedyah Anggriani

The purpose of this study as to determine how the effect of waterpark image and price fairness on customer satisfaction and its implications for customer loyalty at Waterpark Wahana Surya Bengkulu. The measurement of this study uses 14 indicator items which are distributed using an online questionnaire. The number of samples in this study were 136 respondents and the data were analyzed using SEM PLS (Partial Least Square). Date were collected using a questionnaire using a Likert scale. This research used descriptive method with a quantitative approach. The type of data used in this study is primary data. The results of this study prove that 1. waterpark image has a positive effect on price fairness, 2. Waterpark image has a positive effect on customer satisfaction, 3. Fairness of price has a positive effect on customer satisfaction, 4. Waterpark image has a positive effect on customer loyalty, 5. Fairness of price has a positive effect on customer loyalty, 6. Customer satisfaction has no effect on customer loyalty.


Think India ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 29-38
Author(s):  
Adeola Ajayi

This study focused on financial mismanagement of Internally Generated Revenue (IGR) in Ife South Local Government. It also identified viable sources of revenue in the local government and examined problems militating against effective collection of revenue. This study was necessitated by the need to ensure increased revenue generation in Ife South local government of Osun State, Nigeria. Primary and secondary sources of data were utilized for the study. The primary data were collected through structured questionnaires. Respondents were selected from career officers in GL. 03-16 in departments and units of finance and supplies, administration, primary healthcare, agriculture, town planning and estate valuation of the local government, thus 180 respondents were sampled representing 29.31% of 614 staff strength of these departments and units of the local government. The questionnaires were administered using descriptive statistical analysis such as frequency and percentage value. The study revealed that there are many viable and non-viable sources of revenue in Ife South local government, the myriad of problems militating against effective collection of the revenue and the poor financial management of internally generated revenue which aptly explains why the local government could not be developed. The study concluded that the share of local government from the statutory allocation be increased, routine auditing and post-auditing from the supervising ministry should be encouraged at the local government level and that the local government should also intensify her effort on increase revenue generation in order to withstand the challenges posed by the current global economic crisis.


Author(s):  
Frendly Matulessy ◽  
Dionisius Bawole

This study aims to measure the performance of fish auction process in Arumbai Market in Ambon. Primary data were collected from 43 respondents through observation and direct interview based on questionnaire. Data was analysed by qualitative descriptive method, importance performance analysis method (IPA) and gap analysis, and value for money method. The results show that: 1). There are three auction process activities namely pre auction, auction, and post auction; 2). Fisherman's satisfaction level is 67% and merchant satisfaction is 81%; and 3). The auction performance of the economic aspect is less economical, with the final value of 83%, while the fish auction performance from the efficiency aspect is less efficient with the value of 76%. For that, it needs additional officers to manage fish auction place (TPI) in Arumbai Market. In addition, the fish auction facilities (TPI) in Arumbai Market needs to be improved.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gema Ramírez-Guerrero ◽  
Javier García-Onetti ◽  
Juan Adolfo Chica-Ruiz ◽  
Manuel Arcíla-Garrido

Purpose This paper attempts to fill the gap that exists in research regarding 20th-century heritage and its social appreciation. The purpose of this paper is to explore different ways of evaluating the heritage value and tourism potential and to propose an innovative model validated in the Zarzuela Hippodrome as an example of cultural asset from 20th century with important economic, social, cultural, aesthetic and architectural aspects. Design/methodology/approach This study opted for an interpretation of heritage from an ecosystem, integrating and global paradigm, understanding the asset as a set of resources that interact with each other, generating a common and enriched tourist experience among all the elements that make it up. From this perspective, it is conceived that by modifying one of the elements, the whole (tourist) ecosystem will be equally influenced. On the other side, it was incorporated non-parametric techniques based on the implementation of surveys for the validation of the tool to the case study of the Zarzuela hippodrome. Findings The results suggest that the hippodrome's internal values have been evaluated very positively, while its external values are low. Through this study, the paper has identified several weaknesses that impede its functioning as a viable “tourist product.” The distance from the city center, the lack of available information and the scarce diffusion and tourism promotion are its main weaknesses. The proposed analysis tool reveals the importance of the active participation of visitors to evaluate cultural assets through the combination of aspects related to the conservation of cultural assets and, in turn, elements that encourage their commodification as tourist products, break down barriers between these two disciplines. Research limitations/implications The management tool proposed in this study can be used to underpin the creation of tourism experiences in cultural or heritage assets by diagnosing the current state of its tourist potential, quantifying its value in relation to the visitors’ perception and making visible those problematic aspects to develop actions to solve them. Although the present study is support for future research, as well as for improving the marketing of heritage in tourist settings, an in-depth analysis of the technical elements of heritage, as well as of its intervention (if applicable), will be necessary for the managers who want to use the tool. Social implications One of the most differentiating characteristics between the construction typology of 20th-century historical buildings is perhaps the scarcity of decorative ornamentation, with exposed concrete being the main surface coating. Many of these constructions have an important cultural and historical relevance, however, the social perception, as regards its consideration as architectural and artistic heritage seems to reflect discordant aspects. This study provides support as a decision-making tool to determine the existing valuation of a building and how to enhance it. Originality/value This study takes steps toward the creation of a model that supports decision-makers and owners of cultural assets through a measurement system that makes it possible to quantify and determine the current state of tourism use through the social evaluation of heritage criteria. It defines which are the elements that favor the resilience of the property or, on the contrary, which are those that undermine its enhancement.


2019 ◽  
Vol 2 (2) ◽  
pp. 39-56
Author(s):  
Bill J. C. Pangayow ◽  
Hastutie Noor Andriati

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.


2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.


2018 ◽  
Vol 3 (1) ◽  
pp. 26-50
Author(s):  
Arnold Ngatia ◽  
Dr. Allan Kihara

Purpose: This study sought to assess the determinants of sustainability of donor funded community projects in Garissa County. The study specifically focused on community participation, financial administration, training and leadership and management on sustainability of donor funded community projects in Garissa County. The variables were anchored by the freirean theory, results theory, competency theory and the systems theory.Methodology: The study adopted a descriptive research design and the population included donor funded project managers, donor agencies and project beneficiaries. Mugenda and Mugenda’s sample determination formula to acquire a sample size of 246 respondents. Further, the study employed stratified sampling so as to determine the exact number of respondents from the different categories. Primary data was collected through semi structured questionnaire while secondary data was collected through  desk search techniques from the internet from past scholarly articles. Quantitative data was analysed using a multivariate regression model while qualitative data was analysed using content analysis method.Results: Inferential results revealed a positive and significant relationship between community participation and sustainability of donor funded community projects and also positive and significant association between financial management and sustainability of donor funded community projects in Garissa County.Contribution: The study concluded that an improvement in various indicators of community participation such as donor funded community projects leaders’ vision, community empowerment and community decision-making, programme planning, monitoring and evaluation, leadership and management skills, establishment of linkages between project components, supervision and mobilization of local resources will result to positive and significant effect on sustainability of donor funded community projects in Garissa County. The study also concluded that improvement in some of the indicators that define financial management results to positive and significant effect on sustainability of donor funded community projects in Garissa County.


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