Dian Masyita
Faculty Of Economics And Business, Universitas Islam Internasional Indonesia; Faculty Of Economics And Business, Universitas Padjadjaran

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Lessons Learned of Zakat Management from Different Era and Countries Masyita, Dian
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 10 No. 2 (2018)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v10i2.7237

Abstract

Zakah and its problems are as old as the Islamic civilization. This Islamic financial instrument is mandatory for Muslims who are capable and expected to reduce the poverty of the people. The potential of zakah in Indonesia reaching 217 trillion rupiah Indonesia's GDP should be able to be explored and distributed to Indonesian Muslims as effectively as possible. Potential only remains just a potential if it is not able to be realized into zakah funds collection that is ready to be distributed to the recipient who is entitled to receive it. The concept of localization/decentralization can be considered as the best way in zakah disbursement. The concept of localization/zoning or decentralization in the distribution of zakah funds closely matches the concept of Sharma in the tax disbursement issue that states that the transfer of power, resources, and responsibilities from the center to the regions is more effective in alleviating poverty in Indonesia.DOI: 10.15408/aiq.v10i2.7237
THE FUNCTION OF THE GOVERNMENT’S SYARIA BANK IN WEST JAVA Firsanty, Farah Putri; Gunawan, Wahyu; Masyita, Dian; Setiawan, Maman
CosmoGov: Jurnal Ilmu Pemerintahan Vol 12, No 1 (2026)
Publisher : Department of Government, FISIP, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cosmogov.v12i1.67488

Abstract

Banking is a key financial services sector that plays a vital role in both national and global economies. In Indonesia, the industry is divided into conventional and sharia banking. Sharia banking operates in accordance with the principles of the Quran and Hadith and is classified into three categories based on asset ownership: Sharia commercial banks, Sharia business units, and Sharia rural banks. In terms of ownership, these institutions include state-owned, government-owned, and private sharia banks. This study examines the functions of government-owned sharia banks in West Java using Robert K. Merton’s theory of structural functionalism, which identifies manifest, latent, dysfunctional, and non-functional roles within the banking ecosystem. The findings reveal that both manifest and latent functions are present in government-owned sharia banks in West Java. However, certain aspects require improvement to prevent dysfunction and non-function in operational performance. The study suggests that government-owned sharia banks should strengthen sharia financial literacy and inclusion among West Java’s population. Strengthening these aspects would foster the sharia economy and positively impact national development. This is significant as West Java ranked first in the 2025 Indonesia Muslim Travel Index (IMTI), reflecting its strong halal ecosystem linked to sharia banking.