Publication Search

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

Flash floods are a hydrometeorological disaster that frequently strikes Indonesia, including East Aceh. Their impacts include not only physical damage but also social and economic disruption to residents. This article describes a community service activity involving the distribution of community donations to flash flood survivors in Pante Bidari District. Using a descriptive qualitative approach, this article analyzes the process of collecting, managing, and distributing aid and links it to theoretical findings in the scientific literature on disaster management, social solidarity, and community resilience. The literature review indicates that local community involvement significantly influences the effectiveness of disaster management (Hariyal & Anhar, 2015); (Faiz, 2025) The results of this activity indicate that community-based aid distribution can accelerate the fulfillment of basic needs, strengthen social networks, and increase the social resilience of affected communities. Thus, this activity confirms that strengthening solidarity among residents is a crucial component in disaster emergency response. Community-based aid distribution not only ensures targeted assistance but also fosters a spirit of mutual cooperation that strengthens long-term social resilience.

This research discusses the development of a donor module on the SiKembar (Barang Entry and Exit Information System) web-based application, designed to optimize the management of donor data and donation aid during natural disasters. The module is developed to facilitate the donation submission process from the public, ultimately aiming to improve coordination between the community, government, and BPBD (Regional Disaster Management Agency) of Cianjur Regency in managing and distributing post-disaster aid. The development method used in this module is web-based, utilizing PHP programming language and the CodeIgniter framework. The CodeIgniter framework was chosen for its ease of use in building structured and flexible web applications. The donor module developed is integrated into the existing SiKembar platform, allowing for more efficient and organized donor data management. The main feature introduced in this module is the donation submission, which enables the public to directly donate and track the status of their submitted donations through the platform. The results of the research indicate that this module facilitates a more structured and responsive donation submission process. Both donors and administrators can easily access and manage information related to the aid needed and the status of received donations. This enhances transparency and efficiency in donation data management while minimizing the potential for errors in aid distribution. The donor module on the SiKembar application is expected to increase the effectiveness of managing donor data and handling aid following natural disasters. With this system, the aid distribution process will be more organized and faster, while also facilitating better coordination among the involved parties. Ultimately, this module can contribute to accelerating post-disaster recovery and ensuring that aid reaches those in need in a timely manner.

This research aims to describe and evaluate the accompaniment in the implementation of donations to orphans during the 10th Muharram commemoration in Kelurahan Kumai Hilir, which is an annual tradition with significant social and religious values. The main focus of this study is the effectiveness of the implementation, where there are shortcomings in planning, committee coordination, and the distribution of donations, which are often uneven and not well-targeted. To understand these dynamics, this study uses a descriptive qualitative approach with observation, in-depth interviews, and documentation methods, involving various parties such as the organizing committee, community leaders, and orphans as beneficiaries. The data obtained shows that the accompaniment provided during the donation process successfully improved various important aspects, including active participation of the local community in the event, improvements in the coordination system among the previously unstructured committee, and ensuring that donation distribution became more targeted and fair. In addition to material benefits, the orphans who received donations felt better emotional support, with more attention from the community that was more directly involved in the donation process. This activity also played a role in strengthening social solidarity among residents, making the 10th Muharram commemoration not only a moment for giving donations but also an opportunity to build stronger social ties between the community and the beneficiaries. With this accompaniment, it is hoped that the donation tradition in Kelurahan Kumai Hilir can continue to develop in a more organized manner and have a more significant impact on the well-being of orphans as well as the social life of the community as a whole.

Islamic philanthropy management plays an important role in managing zakat, infaq, alms and waqf funds in a structured and accountable manner. The aim is to achieve social justice and equal distribution of welfare, help the poor, support social development, and strengthen the Islamic brotherhood. The basic principles of Islamic philanthropy management include sincerity, justice, target accuracy, efficiency and accountability. In its implementation, professional philanthropic institutions are established, effective fund collection systems, use of information technology, development of human resources, and development of innovative philanthropy programs. With effective management of Islamic philanthropy, it is hoped that it can create a just, prosperous and noble society.

Corporate Social Responsibility (CSR) program, namely a company program whose implementation has influence or benefits, social and environmental responsibility for the community around the company to stakeholders. Research on community service aims to identify optimization of one of PT Petrokimia Gresik's Corporate Social Responsibility (CSR) Community Development unit programs, namely, the distribution of donations to mosques, prayer rooms, Islamic boarding schools, and orphanages to empower the community around the company. Assistance was provided in Gresik, Kebomas and Manyar sub-districts. The total funding assistance for 134 houses of worship and social institutions reached IDR 632,500,000. By using a qualitative descriptive method, because the research focus is to describe and provide an overview of the information on the object being studied. The research that has been done has shown that the Corporate Social Responsibility (CSR) program, namely, the distribution of donations to mosques, prayer rooms, Islamic boarding schools and orphanages has been running effectively. Because the beneficiary community feels helped and useful for their needs. This program is also aligned with Sustainable Development Goal 9, namely Industry, Innovation and Infrastructure.

Zakat has developed as a significant source of state revenue used to help the poor, as well as to advance Islam, science, other fields of study, build infrastructure, and provide other forms of support. The role of zakat is in line with the economic conditions of the poor and of course they still need several types of assistance services, but they are still dealing with the right to access services in order to increase people's prosperity. This study aims to find out how the form of collecting zakat, the form of the role of the national amil zakat agency, and what factors influence the collection of zakat. This study uses a qualitative methodology. This method is explained to be able to understand what phenomena the research subject is experiencing, in this case includes actions, motivations, perceptions, behaviors and so on, through verbal and linguistic descriptions, in the unique environment experienced, and by applying various scientific techniques. The results of the study show that: (1) The forms of zakat collection include the establishment of zakat collection units, zakat reception counters, opening of bank accounts, consultations about zakat, zakat pick-up programs, infaq, and shadaqah, household donations, teacher donations. These aspects play an important role in increasing the success rate of zakat collection. (2) The role of the national amil zakat agency in Pinrang Regency includes outreach, the zakat utilization program, and the zakat distribution system. (3) The factors that influence the collection of agricultural zakat in Kaballangang Village are internal factors and external factors

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.