Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Indonesian Sharia Economics
Sarpini Sarpini
Universitas Islam Negeri Saifuddin Zuhri Purwokerto
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Transparansi Pengelolaan Dana Ta’zir pada Fintech Dana Syariah: Analisis Kesesuaian dengan Fatwa DSN-MUI No. 17/DSN-MUI/IX/2000 Shofi Hanifah; Sarpini Sarpini
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 2 (2026): September 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i2.2237

Abstract

This study aims to analyze the transparency of ta’zir fund management on the Dana Syariah fintech platform and assess its compliance with DSN-MUI Fatwa No. 17/DSN-MUI/IX/2000 concerning sanctions for customers who are able but deliberately delay payment. The study employs a qualitative approach with a descriptive-analytical method. Data were collected through a literature review and documentation of relevant reports and official publications. The findings indicate that Dana Syariah imposes ta’zir sanctions for late payments by developers. In accordance with the fatwa, funds collected from such sanctions are not recognized as institutional income but are required to be allocated for social purposes. Transparency in the management and reporting of ta’zir funds is therefore essential to ensure accountability and consistency between fintech practices and sharia principles. This study contributes to the literature by focusing specifically on the transparency and reporting of ta’zir funds on a sharia-compliant fintech platform, an area that remains relatively underexplored. The findings highlight the importance of disclosing information on the sources, management, and distribution of ta’zir funds as part of strengthening governance, sharia compliance, and public trust in the digital Islamic finance ecosystem.
Co-Authors Shofi Hanifah