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Ismail Keri
Fakultas Ekonomi dan Bisnis Islam, IAIN Bone
Economics, Econometrics & Finance

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IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) PRINCIPLES IN ZIS FUND MANAGEMENT REVIEWED FROM THE PERSPECTIVE OF PSAK 109 AT THE WIZ INSTITUTION OF BONE REGENCY Nur Fajerin; Ismail Keri; Shadriyah
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.12005

Abstract

Abstract This study aims to analyze the implementation of the principles of Good Corporate Governance (GCG) in the management of Zakat, Infaq, and Alms (ZIS) funds at the Wahdah Inspirasi Zakat Institute (WIZ) of Bone Regency, as well as test its suitability with PSAK 109 and identify the challenges faced. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results of the study show that the application of GCG principles in WIZ Bone Regency is reflected in the aspects of transparency, accountability, responsibility, independence, and fairness in the management of ZIS funds. From the perspective of PSAK 109, management and reporting practices have referred to applicable standards, especially in the presentation and distribution of funds. The challenges found include the limitations of amil competence as well as external coordination and public awareness in giving zakat. This study provides an evaluative overview of the practice of managing ZIS funds in local zakat institutions with the perspective of GCG and PSAK 109.   Abstrak Penelitian ini bertujuan untuk menganalisis implementasi prinsip Good Corporate Governance (GCG) dalam pengelolaan dana Zakat, Infak, dan Sedekah (ZIS) pada Lembaga Wahdah Inspirasi Zakat (WIZ) Kabupaten Bone, serta menguji kesesuaiannya dengan PSAK 109 dan mengidentifikasi tantangan yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan prinsip GCG pada WIZ Kabupaten Bone tercermin dalam aspek transparansi, akuntabilitas, tanggung jawab, independensi, dan kewajaran dalam pengelolaan dana ZIS. Dari perspektif PSAK 109, praktik pengelolaan dan pelaporan telah mengacu pada standar yang berlaku, khususnya dalam penyajian dan penyaluran dana. Tantangan yang ditemukan meliputi keterbatasan kompetensi amil serta koordinasi eksternal dan kesadaran masyarakat dalam berzakat. Penelitian ini memberikan gambaran evaluatif mengenai praktik pengelolaan dana ZIS di lembaga zakat lokal dengan perspektif GCG dan PSAK 109.  
THE ROLE OF THE WAKALAH BIL UJRAH CONTRACT IN ENHACING THE EFFICIENCY OF ORDER BASED BUSINESSES IN CENRANA DISTRICT Fera Pariska; Ismail Keri
Islamic Economic and Business Journal Vol. 8 No. 2 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i2.12304

Abstract

Abstract This study aims to analyze the implementation  of the wakalah bil ujrah contract  and its role in improving the efficiency of the furniture and furniture business in Cenrana District. The research uses a descriptive qualitative approach through field studies. Data was collected through observation, interviews, and documentation of five informants consisting of business owners, intermediaries, and consumers. Data analysis was carried out using the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that the implementation  of the wakalah bil ujrah contract  is in accordance with sharia principles through the application of trust, trust, effective communication, and the provision of ujrah based on agreement. The implementation of the contract is able to increase business efficiency through a clear division of tasks, expansion of marketing, increase in the number of orders, and reduce marketing costs and time. The main contribution of this study shows that the use of social media by intermediaries in  the wakalah bil ujrah scheme  is an important factor in increasing business efficiency without ignoring sharia principles.   Abstrak Penelitian ini bertujuan menganalisis penerapan akad wakalah bil ujrah serta perannya dalam meningkatkan efisiensi usaha mebel dan furnitur pesanan di Kecamatan Cenrana. Penelitian menggunakan pendekatan kualitatif deskriptif melalui studi lapangan. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi terhadap lima informan yang terdiri atas pemilik usaha, pihak perantara, dan konsumen. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan akad wakalah bil ujrah telah sesuai dengan prinsip syariah melalui penerapan amanah, kepercayaan, komunikasi yang efektif, dan pemberian ujrah berdasarkan kesepakatan. Penerapan akad tersebut mampu meningkatkan efisiensi usaha melalui pembagian tugas yang jelas, perluasan pemasaran, peningkatan jumlah pesanan, serta pengurangan biaya dan waktu pemasaran. Kontribusi utama penelitian ini menunjukkan bahwa pemanfaatan media sosial oleh pihak perantara dalam skema wakalah bil ujrah menjadi faktor penting dalam meningkatkan efisiensi usaha tanpa mengabaikan prinsip-prinsip syariah.
Co-Authors Fera Pariska Nur Fajerin Shadriyah