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All Journal Islamic Economics Journal Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies
Endri
Insititut Agama Islam Tazkia, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Identify the Issuance Problem of Corporate Green Sukuk in Indonesia Bella Tahya Hania Hania; Endri; Indra
Islamic Economics Journal Vol. 8 No. 02 (2022): Islamic Economics Journal
Publisher : Faculty of Economics and Management

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Abstract

Sustainable financing is one of the international issues that has been widely discussed due to the issue of climate change. Green sukuk is one of the sustainable financing instruments that are sharia-compliant. However, companies in Indonesia have not shown interest in issuing corporate green sukuk. Various problems and challenges faced by the company to be able to issue corporate green sukuk. The purpose of this study is to know the problem of issuing corporate green sukuk in Indonesia and the best solutions that can be used. The research method used is Analytic Network Process (ANP). In this study, respondents came from experts of corporate green sukuk problems. Total respondents of this research were 5 peoples who came from academia, company actors and regulators. The results show that the main problem in issuing corporate green sukuk is the lack of understanding from market participants. Meanwhile, in terms of solutions, the incentive provided by the government is the main solution to encourage the issuance of corporate green sukuk.
EFFICIENCY OF ZAKAT MANAGEMENT IN BAITUL MAL BANDA ACEH: DATA ENVELOPMENT ANALYSIS APPROACH T. Muhammad Ghufran; Muhammad Hasbi Zaenal; Endri
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 1 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Purpose – The aim of the study is to examine the level of efficiency and the total potential improvement efficiency in Baitul Mal Banda Aceh.Design/methodology/approach – To achieve this objective, the current study used the DEA to analyzes the interaction between input variables consisting of socialization costs, number of amil and operational costs with output variables consisting of the total collection and the total distribution of zakat, infaq and sadaqah of Baitul Mal Banda Aceh for the period 2018-2020.Findings – The results show that Baitul Mal Banda Aceh operated inefficient. Inefficiency occurred throughout 2018, 2019, 2020 with overall efficiency scores of 64.1%, 60.1% and 57.5%. Scale efficiency scores of 74.5%, 72.8% and 71.7%. Technical efficiency scores of 86%, 82.5% and 80.1%. Inefficiency comes from all variables, both output and input.Research limitations/implications – The study invokes the attention of government and policymakers to build up the efficiency of Baitul Mal, which in turn, leads to increased public participation to paying zakat in official Zakat Institutions. For Baitul Mal management, it is necessary to increase its efficiency. Because it is known that there are still many factors that can be optimized.Originality/value – This adds to the scarce literature on measuring efficiency of zakat management in Baitul Mal using the DEA approach. This study contributes to the literature on the issue of zakat management, variations of variables and measurement approaches by reconfirming (or otherwise) findings of previous studies.Keywords Efficiency, Zakat, Management, Baitul Mal, Banda Aceh, Data Envelopment Analysis
Co-Authors Bella Tahya Hania Hania Indra Muhammad Hasbi Zaenal T. Muhammad Ghufran