Zakat is one of the Five Pillars of Islam that must fulfilled by all Moslems. The potential of zakat in 2015 was 280 trillion rupiah, but the actual of zakat collected in 2015 were only about 4 trillion rupiah or about 1.4 percent of its potential. This shows that the performance of zakat, both in term of collecting or distributing, were not optimal. The purpose of this research is to evaluate the performance of government and society in managing zakat, the performance of zakat institution, and the effect of zakat towards the welfare of those who have right to receive zakat in Yogyakarta. This research is conducted by using survey method through an interview using questionnaire. The sample is chosen by using purposive sampling technique. The analysis is done by using Indeks Zakat Nasional using Mixed Methods. The result shows that the performance of zakat management in Yogyakarta is quite good with the index value of 0.4338.

The purpose of this study is to examine small Islamic financial institutions in assisting traders in traditional markets of loan shark practices. This research uses descriptive explorative approach. The object of research is traditional traders in Aceh. The conclusions of the study are: 1) Islamic Micro Finance Baitul Qiradh Baiturrahman is easy to provide capital financing and overcome the practice of loan shark. 2) Working capital is channeled using a system of cooperation, where the trader is obliged to return the principal and profit share of the profit. 3) Uncomplicated organizational structure and management pattern will make Islamic Micro Finance BQ Baiturrahman easy to realize. 4) The existence of Islamic Micro Finance BQ Baiturrahman can be an example for other sharia micro finance institutions in strategy management, so that sharia micro finance institution can be the main choice for micro business actors.

This study aims to explain the implementation of sanctions for employees of restaurant Padang as one form of Small and Medium Enterprises (UMKM) with a syariah management (lost and profit sharing). This research is a case study by descriptive method through structured interviews with 9 informants with varying long time of work and job/duties. From the presentation and interview with informants concluded that the implementation of sanctions for employees refers to the concept of sharia business, namely profit and lost sharing. One of the sanctions imposed for disciplinary action is to impose a fine or deduct the amount of profit sharing that is part of the employee by the terms set in such a way as to minimize the occurrence of the offense. On the other hand, the collected fines are distributed to all employees by using the ratio of "mato" amount each the employee has.

This study aims to analyze: 1) the influence of interest rate on Jakarta Islamic Index (JII), 2) the influence of exchange rate on Jakarta Islamic Index (JII), 3) the influence of inflation on Jakarta Islamic Index (JII). This research includes causative descriptive research. The population in this research is companies listed in Jakarta Islamic Index (JII). Determination of number of sample by using total sampling. Data source is secondary data. Data were collected by browsing financial statement and data analysis using EVIEWS 8.0. Determined of number sampling by total sampling. The result of this study indicate: 1) the interest rate have significant effect on Jakarta Islamic Index (JII), 2) the exchange rate have significant effect on Jakarta Islamic Index 3) the inflation have significant effect on Jakarta Islamic Index

The theme of the article is a business based on the principles of Islamic economics. The purpose of this study is to determine the factors that influence non-Muslim society to save in sharia bank. The population in this study is non-muslin customers in Bank Syariah Mandiri Cabang Duri is 3,579 people. And the sample amounted to 97 people by using sampling technique that is random sampling. Data analysis was performed by using reliability test, multiple linear regression, R2 test, F test and t test. The test is conducted in order to determine the factors that influence non-Muslim community to save in sharia bank. Based on the result of research that competence with value adjusted R square can be 0,502, meaning factor of facility, promotion and product contributed 50,2% to non customers decision, facility and product have positive effect while promotion has negative effect. Based on significant level of promotion and product have significant effect but facility not significant to decision of non Muslim customer to save in sharia bank. In the simultaneous test (Test F) that the variables X significantly affect the variable Y with a significance level of 0.000. The conclusion from the research that this research hypothesis can be accepted truth.

This paper is motivated by the fact that the interest of students for entrepreneurship is still low. In developed countries at least 2% of the population as entrepreneurs. This paper discusses the method of soft skills education in fostering entrepreneurship interest for students of PTKIN. The purpose of writing this article is to make soft skills as an educational pattern to become an attraction for students of PTKIN to entrepreneurship. The object of this research is PTKIN in Indonesia. While this research method is a case study, that is effort to inculcate entrepreneurship spirit based on soft skills in PTKIN. The result of the research is that the pattern of soft skills education can foster entrepreneurial interest for the students of PTKIN. Furthermore, the recommendation of this research is PTKIN must have high awareness and commitment in developing soft skills, identify the soft skills attribute that has been possessed, establishing soft image brand image, designing concrete steps into academic and non academic agenda, and making blue print of soft skills development to run. In the end if the skills and interests of students to entrepreneurship increases, then graduates of PTKIN will make entrepreneur as his job.

This study aims to analyze the benefits of empowering women program through Islamic microfinance program by focusing on the case of Baitulmal wat Tamwil (BMT) in Beringharjo, Indonesia. It is expected to fill the gap in the literature since most of the current studies have been focusing on conventional microfinance rather than Islamic microfinance. This study used primary data collected by interviewing participants of the Islamic microfinance program offered by the BMT. The Qualitative Content Analysis method has been used to extend the conceptual theoretical framework and give wider results description that could not be captured by the quantitative approach. The result shows that there were improvements in various socio-economic aspects of the participants such as higher income and expenditure, and more involvements in community activities, decision making and children’s education. While the focus of this study is only limited to the case of BMT Beringharjo in Jogjakarta, Indonesia, the findings from this study can be generalized and would contribute towards further improvements of future women empowerment programs throughout the globe.

This study aims to understand Islamic management works in business organizations. We intend to expand this area of study while affirming the main argument by raising studies in culinary organizations. Waroeng Group was appointed as a case. It was considered successful in internalizing Islam into the organizations work system. Reviewing the workings of the WG along with the criteria within it are the main focus. We follow the pattern of qualitative work, such as make observations and interviews early, perform data collection, and write the results of the field to the worksheet.The study found that initial emphasis should emerge from a leader (top Management). We call it by "the call of the heart", not because of the encouragement of the other party or are profitable. So understanding that leadership is a reorientation intention readable work, building work paradigm for worship (to Allah), ukhuwah Islamiyah, and worship as the income base of the organization. Then bringing up a special team that is able to present the Islamic management program. WG restructures the organization chart by providing a special position for the department of the spiritual company (DSC).The DSC is led by a person who is able to integrate and interconnection of Islam and business, call it Ustadz. Organizing the needs of employees into a DSC workload. Coaching begins with recruitment and selection, then providing sufficient time for training. WG train new employees about 40 days prior to the employment contract. Furthermore, the paradigm of working for worship has spawned a new paradigm, working for dawah.That is a special finding in this study. The working not to save oneself, but also to insiders and outside organizations. WG provides dawah program from internal to internal, internal to external, external to external. This study provides the way of Islamic management work, so it is considered able to answer the needs of practitioners and academics, especially Islamic management consultants to bring the Islamic culture, especially in the context of business organizations.

Past research on the application of performance appraisal using the balanced scorecard (BSC) has been widely applied in conventional and Islamic financial institutions, while for non-bank financial institutions tend to be rare. This study aims to assess performance using the BSC method of performance appraisal of Islamic financial institutions in the non-bank PT. Asuransi Takaful Umum Padang Branch. During this time, PT. Asuransi Takaful Umum Padang Branch using the system GPA (Grade Point Average) in performance assessment. GPA rated yet positioned to assess the overall performance of the organization because it is more focused on the internal side of the employees. BSC is a measurement tool that is not only viewed from the financial side, but overall a good non-financial, internal, and external companies. This research uses triangulation concurrent study the research method that combines qualitative and quantitative research methods in a balanced way. The conclusion from this study is that the performance of PT. Asuransi Takaful Umum Padang Branch can be said to be very good with a total score of 89.25% votes. With the weight of the financial perspective in the companys financial condition can be said to be very good with a score of 92.23%, the customer perspective in the position to settle with a score of 76.42% votes, internal business process perspective are in very good condition, whereby this perspective provides assessment score of 100%, as well as the learning and growth perspective in very good condition with a total score of votes obtained by 89.41%.

The research theme is: capital market in Indonesia. The research aims to analyze the influence of Debt to Assets Ratio and Return On Asset to stock price. The research variables are: 1) Debt to Assets Ratio, 2) Return On Asset, 3) Stock Price. The results showed the value of Coefficient Determination is equal to 0.106, this shows that the percentage of influence of variable Debt to Assets Ratio and Return On Asset to stock price is equal to 10.6%. Debt to Assets Ratio has no significant effect on stock price. Return On Asset has no significant effect on stock prices. Based on F-Test, Debt to Assets Ratio and Return On Asset did not significantly influence stock price.