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Indra
Tazkia Islamic University College

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Analisis Faktor Penyebab Rendahnya Penerimaan Zakat Perusahaan di Indonesia Prasasti Nuraeni Sasti; Zulkarnain Muhammad Ali; Indra
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 2 No. 1 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

Background – Indonesia has a very high potential for corporate zakat, in fact the potential for corporate zakat is the highest potential among other sources of zakat. Until 2020, the company's zakat potential will reach 144.5 trillion based on data obtained from the Baznas Strategic Studies Center (Puskas Baznas), but ironically, the company's zakat receipts are actually very small and not directly proportional to its huge potential. Therefore, it is necessary to carry out an in-depth analysis to find out what factors influence why corporate zakat receipts in Indonesia are still so low.. Objective - This research aims to analyze what factors influence the company's low zakat receipts both from an internal and external perspective of the company as well as to find criteria and recommendations for the best solutions that have the strongest influence that can be used to overcome these problems. Research Method - The analytical method in this study uses the Analytic Network Process (ANP) with the help of super decisions software as a decision making tool. The data sources in this research come from primary data and secondary data. Primary data was obtained from interviews with respondents consisting of zakat practitioners, regulators and academics. Meanwhile, secondary data was obtained from the results of a review of relevant previous research literature. Findings - The first results of this research resulted in the finding that the internal factors that cause the company's low zakat receipts in Indonesia are mainly the company's low knowledge and understanding of the existence of zakat obligations, while in terms of external factors the main problem that is most influential is the government's still low support for zakat management system in Indonesia. The second finding resulted in a priority solution to overcome the problem of low company zakat receipts in terms of the most important internal problem, namely by providing tax incentives for companies that have paid their zakat obligations. Meanwhile, the priority for solving external problems is increasing government support and strengthening the system. Keywords: Corporate Zakat, Problem, Solutions
Developing Sharia Governance Index for Waqf Nazir Muhammad Iqbal; Irfan Syauqi Beik; Indra
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 1 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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One of the primary challenges facing the waqf today is the inadequate quality of nazir waqf management, characterized by a lack of accountability, transparency, and professionalism. Thus, good governance is crucial for the revival of waqf institutions, and the distinctive characteristics of the waqf institution, which originated in Islamic Sharia, clearly require governance that adheres to Sharia principles. Therefore, there is a need for a tool to evaluate and measure the implementation of Sharia governance in waqf nazir. However, there is a lack of such a tool . To fulfill that need, this study proposes the development of a Sharia Governance Index for Waqf Nazir (SGIWN). The index is developed in two steps: designing the index model and weighing the index components. The index model is developed using qualitative methods based on Islamic principles of good governance, which are verified with the help of experts in the field of waqf. Then, the AHP method is used to quantitatively determine the importance and weight of each element within the index. This study successfully develops the final composition of the index, which consists of 5 dimensions, 16 variables, and 46 indicators. This study also successfully calculates the weight of each indicator to complete the index.
Penguatan Halal Value Chain pada Klaster Makanan dan Minuman di Indonesia Rudi Purnama; Indra; Rininta Nurrachmi
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 2 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

This research analyzes the strengthening of the halal value chain in the halal food and beverage cluster in Indonesia as a strategy to encourage Indonesia to become a world center for halal production based on Porter's value chain theory. Primary activities and supporting activities must produce added value in every process of producing halal products. The added value generated from each link in the chain can increase competitive advantage so that halal food and beverage products in Indonesia are guaranteed to be 100% halal and these products have high competitiveness. This research design is exploratory qualitative with a field study approach. Primary data sources were obtained by conducting structured in-depth interviews and making direct and indirect observations, while secondary data were obtained from documentation studies, national and international journals, books, online media, etc. The data analysis technique uses the Miles and Huberman theory with stages of data reduction, data presentation, and drawing conclusions or verification. The research results concluded that the halal value chain in the food and beverage cluster in Indonesia has not produced maximum added value to achieve competitive advantage in increasing product competitiveness.
Co-Authors Irfan Syauqi Beik Muhammad Iqbal Prasasti Nuraeni Sasti Rininta Nurrachmi Rudi Purnama Zulkarnain Muhammad Ali