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Problematika Pengelolaan Zakat Dan Wakaf Di Narathiwat Thailand Selatan Nur Ribkhi Ibnu Zulfa; Muhammad Noor Sayuti; Zulkifli Zulkifli; Tri Hidayati
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1560

Abstract

Penelitian ini dilatarbelakangi oleh ketidakselarasan (institutional decoupling) antara struktur formal negara yang sentralistik dengan praktik operasional pengelolaan dana umat yang terfragmentasi di tingkat akar rumput Provinsi Narathiwat, Thailand Selatan. Masalah sosioreligius ini berdampak pada tidak optimalnya potensi filantropi Islam di wilayah Muslim minoritas tersebut. Penelitian ini bertujuan untuk mengeksplorasi secara komprehensif problematika sistemik pengelolaan zakat dan wakaf melalui pendekatan kualitatif berbasis studi kasus. Kebaruan penelitian ini terletak pada penerapan analisis integratif multidimensional yang mengaitkan aspek kelembagaan, manajerial (POAC), dan normatif (fikih) secara simultan, guna mengisi celah akademik dari studi-studi terdahulu yang cenderung bersifat parsial. Temuan inti menunjukkan bahwa tata kelola di Narathiwat terhambat oleh keterbatasan otoritas fiskal kelembagaan, lemahnya fungsi perencanaan strategis dan pengawasan, serta kuatnya kekakuan normatif (normative rigidity) lokal yang menutup ruang inovasi kontemporer seperti wakaf uang. Implikasi akademis dan praktis dari penelitian ini menegaskan urgensi dilakukannya reformasi tata kelola oleh Majlis Agama Islam Narathiwat (MAIN) bersama komite masjid melalui digitalisasi laporan keuangan demi memulihkan kepercayaan publik (trust deficit) serta reorientasi program ke arah pemberdayaan ekonomi produktif. Kajian ini memiliki signifikansi besar sebagai panduan strategis dalam merumuskan model tata kelola filantropi Islam berbasis komunitas (community-based governance) yang adaptif di kawasan Asia Tenggara.   This study is driven by the institutional decoupling between centralistic formal state structures and the fragmented operational practices of managing community funds at the grassroots level in Narathiwat Province, Southern Thailand. This socioreligious problem results in the suboptimal realization of Islamic philanthropy's potential in this Muslim minority region. The study aims to comprehensively explore the systemic problems of zakat and waqf management using a qualitative, case-study approach. The novelty of this research lies in its simultaneous application of a multidimensional integrative analysis linking institutional, managerial (POAC), and normative (fiqh) aspects, thereby filling the academic gap left by previous studies that tended to be partial. The core findings reveal that governance in Narathiwat is hindered by limited institutional fiscal authority, weak strategic planning and oversight functions, and strong local normative rigidity that constrains contemporary innovations such as cash waqf. The academic and practical implications of this study underscore the urgent need for governance reform by the Islamic Religious Council of Narathiwat (MAIN) and mosque committees through the digitalization of financial reporting to overcome the trust deficit and reorient programs toward productive economic empowerment. Ultimately, this study holds significant value as a strategic guide for formulating an adaptive, community-based governance model for Islamic philanthropy in Southeast Asia.
IMPLEMENTASI SMART PLAN DALAM MENGEVALUASI PERENCANAAN PROGRAM ZIS DI BAZNAS KOTA PALANGKA RAYA Sri Rahmidah; Muhammad Noor Sayuti; Hanief Monady; Wahyu Akbar
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i3.12412

Abstract

This research was conducted to analyze the implementation of the SMART Plan ini evaluating the planning of the Zakat, Infak, and Sedekah (ZIS) program at BAZNAS Palangka Raya City. This research uses a qualitative approach and is a type of field research. Data were obtained thru observation, interviews, and documentation with informants consisting of the head of BAZNAS, the Head of the Financial Planning and Reporting Division, program implementers, and beneficiaries receiving assistance. Data analysis was conducted thru the stages of data reduction, data presentation, and conclusion drawing. The research results show that the Annual Work and Budget Plan (RKAT), which includes program objectives, target beneficiaries, budget allocation, and activity implementation schedules, is used to plan the ZIS program. Overall, program planning has been carried out well based on the SMART Plan indicators (Specific, Measurable, Achievable, Relevant, and Time-Bound). However, due to budget and human resource limitations, program achievement remains an issue. These findings indicate that the implementation of the SMART Plan can help make ZIS program planning more targeted and sustainable. ABSTRAK Penelitian ini dilakukan untuk menganalisis implementasi SMART Plan dalam mengevaluasi perencanaan program Zakat, Infak, dan Sedekah (ZIS) di BAZNAS Kota Palangka Raya. Penelitian ini menggunakan pendekatan kualitatif dan merupakan jenis penelitian lapangan (field researchi). Data diperoleh melalui observasi, wawancara, dan dokumentasi dengan informan yang terdiri dari pimpinan BAZNAS, Ketua Bidang Perencanaan Keuangan dan Pelaporan, pelaksana program, serta mustahik penerima bantuan. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Rencana Kerja dan Anggaran Tahunan (RKAT), yang berisi tujuan program, target penerima manfaat, alokasi anggaran, dan jadwal pelaksanaan kegiatan, digunakan untuk merencanakan program ZIS. Perencanaan program secara umum telah berjalan dengan baik berdasarkan indikator SMART Plan (Specific, Measurable, Achievable, Relevant dan Time-Bound). Namun, karena keterbatasan anggaran dan sumber daya manusia, ketercapaian program masih menjadi masalah. Temuan ini menunjukkan bahwa penerapan rencanan SMART Plan dapat membantu perencanaan program ZIS menjadi lebih tepat sasaran dan berkelanjutan.    
Kebermanfaatan Feri Penyeberangan dalam Menunjang Aktivitas Sosial Ekonomi Masyarakat: Studi kasus di Desa Ayawan, Kecamatan Seruyan Tengah, Kabupaten Seruyan, Kalimantan Tengah Ripqi Aditia Saputra; Jelita Jelita; Sofyan Hakim; Muhammad Noor Sayuti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/6yry1r33

Abstract

Ferry crossings constitute a vital transportation infrastructure for rural communities separated by river systems and lacking bridge connectivity. In Ayawan Village, Central Seruyan District, Seruyan Regency, community mobility, access to public services, and economic activities are highly dependent on ferry transportation. Despite its strategic role, studies examining the direct socio-economic benefits of ferry crossings in isolated rural areas remain limited. Employing a descriptive qualitative field approach, data were gathered through observation, semi-structured interviews, and documentation involving ferry users, ferry operators, community leaders, and village officials. Data validity was ensured through source triangulation and analyzed using the Miles and Huberman interactive model. The findings indicate that ferry crossings contribute significantly to two interconnected dimensions. Socially, they facilitate access to education, healthcare services, public administration, and interregional social interaction. Economically, they support the distribution of agricultural and plantation products, trading activities, labor mobility, and broader market accessibility. The analysis further demonstrates that ferry services function not only as transportation infrastructure but also as an essential instrument for sustaining community welfare. From the perspective of maslahah, ferry crossings fulfill hajiyah needs by providing social and economic convenience and, in certain circumstances, approach the level of dharuriyah due to their importance for maintaining access to education, health services, and livelihoods. These findings highlight the necessity of strengthening ferry services as part of equitable and sustainable rural transportation development policies.
Penerapan Prinsip Ekonomi Sirkular Melalui Program Memilah Sampah Menjadi Emas dalam Perspektif Islam: Studi pada Bank Sampah Jekan Mandiri Muhammad Noor Amin; Itsla Yunisva Aviva; Sofyan Hakim; Muhammad Noor Sayuti
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20397

Abstract

This study aims to analyze the implementation of circular economy principles through the Waste-to-Gold Savings Program at Bank Sampah Jekan Mandiri and its conformity with the principles of tawāzun and hifdz al-bi'ah from the perspective of Islamic economics. This study employed a qualitative approach with a case study design. Data were collected through observation, interviews, and documentation involving the management and customers of Bank Sampah Jekan Mandiri. The results show that the Waste-to-Gold Savings Program integrates waste management with gold savings through a partnership with PT Pegadaian and has been joined by 101 customers. The implementation of circular economy principles is reflected in the application of the reduce, reuse, and recycle (3R) aspects, which contribute to waste reduction, increased public awareness, and the creation of economic value from waste. The program is also in line with the principle of tawāzun as it balances economic, social, and environmental aspects, and is consistent with the concept of hifdz al-bi'ah through environmental preservation efforts, as indicated by increased community participation in waste management activities. However, the program faces several challenges, including low public awareness of waste sorting, fluctuations in waste prices, and limited operational facilities.