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All Journal Al-Imam : Journal on Islamic Studies, Civilization And Learning Societies Krigan: Journal of Management and Sharia Business
Rina Anggraini
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Integrasi Maqasid Al-Shariah dan Good Governance dalam Manajemen Fiskal Syariah : Implikasinya Terhadap Pembangunan Berkelanjutan di Indonesia Rina Anggraini; Junaidi; Kumaidi
Krigan: Journal of Management and Sharia Business Vol. 3 No. 2 (2025): Desember 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v3i2.10239

Abstract

Penelitian ini mengembangkan dan menguji secara empiris model Manajemen Fiskal Syariah (MFS) integratif dalam kerangka pembangunan ekonomi berkelanjutan, yang berlandaskan Maqasid al-Shariah dan kebijakan publik berbasis Good Governance. Penelitian ini mengisi celah empiris terkait keterkaitan instrumen fiskal syariah dengan pencapaian Sustainable Development Goals (SDGs) melalui mekanisme tata kelola yang etis. Dengan menggunakan pendekatan kuantitatif eksplanatori, penelitian ini menerapkan model mediasi ganda, di mana Good Governance dan Maqasid al-Shariah berperan sebagai variabel mediator dalam hubungan antara MFS (zakat) dan SDGs. Analisis menggunakan data panel provinsi periode 2015–2024 yang bersumber dari lembaga resmi seperti BAZNAS, BWI, Bappenas, DJPPR, dan BPS, dengan Sumatera Barat, Riau, dan Jawa Barat sebagai unit studi representatif. Data dianalisis menggunakan SEM–PLS (SmartPLS 4) dan diperkuat dengan regresi panel mediasi untuk memastikan kestabilan hubungan antarwilayah dan antarwaktu. Hasil penelitian menunjukkan bahwa MFS secara signifikan meningkatkan Good Governance, yang selanjutnya memperkuat realisasi Maqasid al-Shariah dan berdampak pada peningkatan capaian SDGs. Selain itu, MFS juga memiliki pengaruh langsung yang signifikan terhadap SDGs. Temuan ini mendukung teori Islamic Fiscal Governance dan menegaskan peran strategis instrumen fiskal syariah dalam mendorong keadilan distributif, kualitas tata kelola, dan keberlanjutan pembangunan.
Optimalisasi Investasi Wakaf Uang melalui Diversifikasi Aset dan Peningkatan Kapasitas Nazhir: Studi Kasus Badan Wakaf Uang Muhammadiyah Sumatera Barat Abdussalam Abdussalam; Sofyan Abas; Rina Anggraini; Lara Aziza Putri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.209

Abstract

Aims: This study aims to analyze the optimization of waqf investment at Badan Wakaf Uang Muhammadiyah (BWUM) West Sumatra by focusing on waqf asset diversification, investment management, risk control, and the utilization of investment returns for community welfare. Method: This research employs a qualitative approach using an ex-post facto method. Data were collected through interviews and documentation related to waqf investment management at BWUM West Sumatra. The data were analyzed descriptively to examine the practices of investment development, supervision, reporting, risk management, and distribution of waqf benefits. Results: The findings indicate that BWUM West Sumatra has developed waqf funds through Islamic financial institutions and productive business activities, including UD Berkah. However, several investments have been discontinued due to considerations of efficiency and sustainability. Waqf investment management is supported by supervision, financial reporting, reserve fund establishment, and the distribution of investment benefits to social, educational, and healthcare sectors. These findings demonstrate that waqf investment optimization requires a balance between asset development, risk control, professional nazhir management, transparency, and the orientation toward public welfare. Conclusion/Novelty/Implications: The novelty of this study lies in its integrated analysis of waqf investment optimization by linking asset diversification, investment management, risk control, and the utilization of investment returns within the context of BWUM West Sumatra. The findings imply that strengthening nazhir professionalism, investment governance, transparency, and risk management is essential to ensure the sustainability and productivity of waqf assets. Future efforts should emphasize broader asset diversification, more strategic investment planning, and the development of productive waqf models that generate sustainable socio-economic benefits for the community.
Co-Authors Abdussalam Abdussalam Junaidi Junaidi Kumaidi Kumaidi Lara Aziza Putri Sofyan Abas