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The background of this research is based on the importance of Sharia-based social financing in assisting people in need without involving elements of riba, while ensuring that its practices remain aligned with Islamic economic law principles. This study aims to analyze the implementation of qard financing at the Masjid Raya Bintaro Jaya Amil Zakat Institution (MRBJ) and to examine its compliance with the provisions set by the Dewan Syariah Nasional Majelis Ulama Indonesia, through Fatwa Number 19/DSN-MUI/IV/2001 concerning Al-Qard. This research employs a qualitative method with a case study approach. Data collection techniques include interviews, observations, and documentation. The research subjects consist of zakat institution administrators and beneficiaries. (mustahiq) of the Qard Financing Program. The results indicate that the implementation of Qard financing at MRBJ has been carried out as a form of community economic empowerment, with a relatively simple distribution mechanism oriented toward the needs of the mustahiq. However, in practice, there are still several aspects that have not been optimal, particularly in terms of assistance and monitoring for the beneficiaries. Therefore, this study concludes that although qard financing at MRBJ. provides significant social benefits, there is a need to enhance Sharia understanding and improving institutional governance to ensure optimal implementation in accordance with the principles established by the DSN-MUI fatwa with the principles established by the DSN-MUI fatwa.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.

Zakat Fitrah is one of the obligations in Islam aimed at purifying the soul and strengthening social solidarity among Muslims. This study aims to analyze the level of public awareness in paying Zakat Fitrah in RT 05, Ngolorog Hamlet, Mojopuro Village, Jatiroto Subdistrict, Wonogiri Regency. The method used includes in-depth interviews with community leaders and field observations. The results show that residents have a high level of awareness regarding the obligation of Zakat Fitrah, yet there are still obstacles such as a lack of understanding of the procedures for payment and distribution. Factors such as education, income, and socialization by religious leaders play a significant role in enhancing awareness. The conclusion of this study recommends improving educational programs and zakat campaigns by the village government and religious institutions to encourage better compliance, thereby contributing to social welfare in the area. This research is expected to serve as a reference for developing zakat programs in rural regions.

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Amidst the dynamic global economy that is often characterized by inequality, the development of an inclusive and equitable Islamic monetary system is a crucial urgency. An Islamic monetary system based on sharia principles and values can offer a promising alternative. In this context, blockchain can be utilized as a transformative technological innovation that can be aligned with the Islamic monetary system. This research utilizes a comprehensive literature review methodology from scientific journals and related books. This literature study analyzes the use of blockchain in the development of an inclusive and equitable Islamic monetary system, exploring the alignment of principles, potential applications and implementation challenges and implications. The findings of this study show that the core characteristics of blockchain such as decentralization, transparency, immutability and cryptographic security are aligned with the objectives and philosophical foundations of Islamic macroeconomics, such as the prohibition of riba, gharar, maysir, fairness of wealth distribution and financial inclusion. Potential applications include developing the efficiency of zakat, waqf and alms, issuing digital sukuk and developing Islamic crowdfunding. Although the opportunities are wide open, the implementation still faces significant challenges, such as sharia compliance issues related to digital volatility, fatwa fragmentation, scalability issues, data security, consumption of shariah-compliant digital assets, and the need for digitalization.

This study explores the integration of Tasawwuf (Islamic mysticism) with Maqāṣid al-Sharīʿah (objectives of Islamic law) to propose a more ethical and effective social welfare framework. The research emphasizes the importance of combining the spiritual dimensions of Tasawwuf, such as Ihsan (excellence) and ʿAdl (justice), with the legal and ethical framework of Maqāṣid al-Sharīʿah, which seeks to preserve essential human interests such as religion, life, intellect, progeny, and wealth. This integrated approach is positioned as a comprehensive model for social welfare that addresses not only material needs but also promotes spiritual growth and ethical conduct. By blending these two frameworks, the study proposes a holistic view of social welfare that fosters empathy, justice, and social care. The findings highlight that Tasawwuf contributes to the ethical application of Maqāṣid al-Sharīʿah, enhancing social responsibility and promoting greater community cohesion and solidarity. The study also discusses the practical implications of this integration in contemporary Muslim societies, including its potential to reshape existing welfare programs. Recommendations for future research and policy development emphasize the need for further exploration of this integrated approach in Islamic finance, Takaful, and Zakat, as well as the creation of frameworks that balance legal compliance with ethical and spiritual principles. The results suggest that incorporating Tasawwuf alongside Maqāṣid al-Sharīʿah can significantly improve the ethical foundation of social welfare programs, fostering a more just and compassionate society.

This research examines the governance of the National Amil Zakat Agency of Barito Kuala Regency as an effort to optimize transparent, professional, and sharia-compliant zakat management. Although South Kalimantan has the highest zakat potential in Kalimantan Island, its zakat realization is still far from the target, reflecting the challenges of public trust and the effectiveness of the institution's governance. This study aims to evaluate the governance of Barito Kuala National Amil Zakat Agency using three main indicators: Zakat Core Principles Index, Sharia Compliance Index of Zakat Management Organization, and Financial Ratio Analysis. Using a qualitative-descriptive approach, data was collected through observation and internal document analysis. The result shows that the implementation of Zakat Core Principle scores 0.44 (good enough category), while sharia compliance scores 0.72 (good category), and financial ratio shows high efficiency and effectiveness in collecting and distributing zakat. Important findings reveal that the suboptimal documentation of Operational Procedur Standard, absence of internal audit, and high operational burden become obstacles to ideal governance. Although the management of zakat in Barito Kuala National Amil Zakat Agency has been running according to regulations and sharia principles, improvement of institutional structure, documentation, efficiency of human resources, and transparency of financial statements are needed. This research provides a practical contribution as an internal evaluation of the institution and a scientific contribution in the development of accountable and sustainable zakat management in Indonesia.

Professional zakat has the largest collection potential in Indonesia, but there is still a gap in the realization of zakat collection. The presence of zakat, including professional zakat, can help alleviate poverty. South Tangerang City, with a majority Muslim population, has a high potential for zakat, but the poverty rate is still increasing every year. This study aims to analyze the factors that influence the compliance of Muslim millennials in South Tangerang City in paying professional zakat. The data collection technique used was a purposive sampling with a sample size of 150 people. The analysis method used is Partial Least Square Structural Equation Model (PLS-SEM) using SmartPLS 4 software. The results show that income, altruism, and religiosity have a significant effect on compliance in paying professional zakat, while zakat knowledge does not show a significant effect. This study concludes that knowledge of zakat is not enough to encourage a Muslim to fulfill the obligation to pay zakat because other factors, such as income, altruism, and religiosity, have a greater influence.

This studyiaims toiexamine theirecognition and measurement process related to the receiptiand distribution ofifunds carried out by BAZNAS Majalengka Regency, analyze the implementation of its financial reports, and assess their compliance with PSAK 109. Using a qualitativeidescriptive method, data wasicollected throughiinterviews. The research findings indicate that the financial reporting of BAZNAS Majalengka Regency adheres to PSAK 109, covering the receipt and distributioniofizakat, infaq, and sadaqah funds. Every economic transaction is systematically recorded, and the financial reports comply with applicableiregulations, including the treatment of non-halal funds in accordance with sharia iprinciples. In terms of recognition and presentation, BAZNAS Majalengka Regency applies the double-entry recording system, which is considered effective and efficient. Overall, the financial reports prepared align with PSAK 109 in terms of recognition, measurement, and presentation.

One critical component in the rapidly expanding halal tourism industry is the existence of hotels catering to the needs of Muslim travelers, known as Sharia-compliant hotels. Operating within the framework of Islamic law, these hotels bear the responsibility of managing funds in accordance with Sharia principles. The management of non-halal funds within such establishments presents a complex challenge that necessitates careful consideration to ensure compliance with Islamic values while addressing financial and social aspects. This study aims to provide insights into strategies for managing non-halal funds in Sharia-compliant hotels within the framework of Corporate Social Responsibility (CSR) and from the perspective of Islamic economic law. Using a qualitative research approach with descriptive analysis through a literature review, the findings indicate that the legal status of non-halal funds may be permissible if allocated for general public welfare. Recommended management strategies include adherence to the PSAK 101 accounting standard and the application of Tafriq Shafqah principles through CSR initiatives. Non-halal funds are optimally distributed for social welfare (maslahah wa tashrif al-‘ammah) such as empowering local communities through education and training, supporting zakat and charity programs, promoting sustainable environmental management, ensuring fair employment opportunities, fostering local economic development, and enhancing public education and awareness. These efforts not only enhance the positive reputation of Sharia-compliant hotels but also contribute significantly to the economic, environmental, and social well-being of the broader community.

The purpose of this study is to know and analyze the influence of intellectual capital and musyarakh financing on the financial performance of Sharia Commercial Banks for the 2017-2022 period. This research is a quantitative research that uses secondary data. The population in this study amounted to 13 Sharia Commercial Banks. Samples are selected using the Purposive Sampling method. In this study produced a sample of 48 observational data (8 BUS in 6 years). The results showed that Intellectual Capital partially affected the financial performance of Sharia Commercial Banks for the 2017-2022 period. Meanwhile, Musyarakah Financing does not significantly affect the financial performance of Sharia Commercial Banks for the 2017-2022 period.

This study explores the influence of Islamic environmental ethics on Corporate Social Responsibility (CSR) and business decision-making, emphasizing how faith-based ethical frameworks guide sustainable practices in contemporary corporate environments. Grounded in the principles of stewardship (khalifah), justice (adl), and collective welfare (maslahah), Islamic ethics provide a holistic model for aligning profitability with moral and environmental responsibility. Using a mixed-method approach that combines survey research and content analysis, data were collected from 50 Shariah-compliant and ethically oriented companies across multiple industries. The survey measured the integration of ethical values into CSR initiatives, while content analysis of corporate reports evaluated transparency, environmental commitment, and ethical disclosures. The findings reveal that organizations adhering to Islamic ethical principles exhibit stronger environmental accountability, higher ethical compliance, and more sustainable long-term strategies compared to secular firms. These companies perceive environmental responsibility as a moral obligation rather than a regulatory requirement, integrating ethical governance into daily operations and strategic planning. The results also highlight that employee engagement and stakeholder trust improve significantly when CSR activities are guided by Islamic values. Furthermore, case studies of Islamic banks and small-to-medium enterprises (SMEs) in Muslim-majority regions demonstrate practical applications of these principles, including the use of zakat and waqf funds for environmental initiatives and community development programs. The study concludes that embedding Islamic ethics into business operations fosters a balance between economic growth, social welfare, and environmental stewardship. It also provides a pathway for strengthening corporate integrity and long-term competitiveness. Future research is recommended to examine the applicability of Islamic ethical principles across different industries and explore their intersection with emerging areas such as green innovation, artificial intelligence governance, and digital finance. Overall, this research underscores the potential of Islamic ethics as a foundation for sustainable business models that harmonize spiritual and economic objectives.

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.  

This study aims to analyze the thoughts of Sheikh Yusuf Al-Qardhawi regarding income zakat and its role in reducing social and economic inequality. Income zakat is one of the instruments in the Islamic economic system that is believed to have significant potential in creating social justice. Sheikh Yusuf Al-Qardhawi, as one of the leading contemporary scholars, emphasized that income zakat must be optimized in a modern context as a form of social solidarity and redistribution of wealth. Through a descriptive qualitative approach, this study examines Al-Qardhawi's thoughts as expressed in his various writings, especially regarding zakat fiqh. The results of the analysis show that income zakat can be an effective tool in narrowing the economic gap between the rich and the poor, provided that its management and distribution are carried out professionally and transparently. In addition, Al-Qardhawi's thoughts emphasize the importance of the role of the state and zakat institutions in implementing income zakat widely and fairly. This study concludes that the concept of income zakat developed by Al-Qardhawi is relevant to be applied in the context of the contemporary economy to overcome the increasing social and economic inequality.

The financial statements of zakat managers must comply with applicable laws and regulations, namely PSAK number 109 which was declared not to conflict with sharia, and the fatwa of the Indonesian Ulema Council by the MUI National Sharia Council on August 16, 2011. So PSAK number 109 becomes the basic principle in carrying out accounting finance in zakat institutions. All zakat management organizations are required to implement it. The purpose of this study, of them is to analyze the extent to which zakat management organizations obey in preparing financial reports. This research is a type of qualitative research using case studies. The author examines a phenomenon that occurs in the field, namely the many Zakat Management Organizations that have not implemented PSAK number 109. This research is also normative juridical research, namely research that is focused on examining the impact of the implementation of Law number 23 of 2011 on the accountability of zakat managers (a case study of BAZNAS RI), the primary data source comes from the results of interviews, and all regulations related to zakat. Secondary data sources come from official websites, books, and journals. The results of this study indicate that, First, compliance with the preparation of zakat financial reports at zakat management organizations is not yet 100%, as evidenced by the large number of zakat managers who have not implemented PSAk No. 109 that must be implemented by zakat organizations, there are even organizations that have not made zakat financial reports. Second, there are two monitoring mechanisms, namely internal audit, and external audit. The three audits have an important effect on increasing the financial accountability of zakat managers.

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengetahuan dan pendidikan terhadap kepatuhan umkm dalam membayar zakat penghasilan di Baznas Kota Jambi. Penelitian ini menggunakan pendekatan kuantitatif dan metode analisis data yang digunakan adalah analisis linier berganda. Sampel yang digunakan dalam penelitian ini sebanyak 90 pelaku umkm. Hasil penelitian pengetahuan secara parsial tidak terdapat pengaruh dan tidak signifikan terhadap kepatuhan umkm dalam membayar zakat penghasilan di peroleh nilai signifikansi sebesar 0,487 > 0,005 nilai t hitung (0,698) < lebih kecil dari ttabel (1,988). Dan hasil penelitian pendidikan berpengaruh positif terhadap kepatuhan umkm dalam membayar zakat penghasilan di peroleh nilai signifikansi sebesar 0,000 < 0,005 dan t hitung > dari t tabel yaitu sebesar 4,930 > 1,988. Hasil penelitian keseluruhan menunjukan bahwa nilai signifikansi sebesar 0,000 < 0,005 dan nilai Fhitung > Ftabel (33,408 > 3,10 ). Maka dapat di simpulkan bahwa Ho ditolak yang berarti terdapat pengaruh yang signifikan antara pengetahuan dan pendidikan secara simultan secara bersama terhadap kepatuhan umkm dalam membayar zakat penghasilan. Berdasarkan hasil uji F, maka dapat diketahui nilai signifikan untuk pengaruh pengetahuan (X1) dan pendidikan (X2) secara simultan terhadap kepatuhan umkm dalam membayar zakat penghasilan (Y) adalah sebesar 0,000 < 0,005 dan nilai Fhitung > Ftabel (33,408 > 3,10). Maka dapat di simpulkan bahwa Ho ditolak yang berarti terdapat pengaruh yang signifikan antara pengetahuan dan pendidikan secara simultan secara bersama terhadap kepatuhan umkm dalam membayar zakat penghasilan. Nilai Adjusted R Square (R2) yang artinya menunjukan bahwa pengaruh variabel independent pengetahuan (X1) dan pendidikan (X2) terhadap kepatuhan umkm dalam membayar zakat penghasilan (Y) memberikan pengaruh besar 42,1% dan sisanya sebesar 57,9% dipengaruhi oleh variabel lain diluar penelitian ini dan variabel yang paling dominan berpengaruh adalah pengetahuan (X2).