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ANALISIS KEBIJAKAN BAZNAS TENTANG IBNU SABIL SEBAGAI MUSTAHIK ZAKAT Setiawan, Adi; Putra, Trisno Wardy; Hariyadi, Risky
Jurnal Ar-Ribh Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1155.273 KB) | DOI: 10.26618/jei.v3i2.4255

Abstract

The scholars differed in defining and establishing ibn sabil as mustahik zakat. There are certain qualifying requirements for mustahik ibnu sabil. Likewise, the National Zakat Agency has qualified the mustahik ibnu sabil group in several qualifications. This study uses qualitative methods, namely methods that will produce descriptive data, in the form of written or spoken words. While the data collection techniques used are interview techniques (interviews), and documentation. From the results of this study it can be found that basically the BAZNAS policy regarding Ibn Sabil as Mustahik Zakat is in accordance with the concept of Ibn Sabil as Mustahik Zakat according to the Al-Quran (QS. At-Taubah: 60).
ANALISIS KEBIJAKAN BAZNAS TENTANG IBNU SABIL SEBAGAI MUSTAHIK ZAKAT Setiawan, Adi; Putra, Trisno Wardy; Hariyadi, Risky
Jurnal Ar-Ribh Vol. 3 No. 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i2.4255

Abstract

The scholars differed in defining and establishing ibn sabil as mustahik zakat. There are certain qualifying requirements for mustahik ibnu sabil. Likewise, the National Zakat Agency has qualified the mustahik ibnu sabil group in several qualifications. This study uses qualitative methods, namely methods that will produce descriptive data, in the form of written or spoken words. While the data collection techniques used are interview techniques (interviews), and documentation. From the results of this study it can be found that basically the BAZNAS policy regarding Ibn Sabil as Mustahik Zakat is in accordance with the concept of Ibn Sabil as Mustahik Zakat according to the Al-Quran (QS. At-Taubah: 60).
Does Profitability Undermine Social Accountability? Evidence From Indonesian Islamic Banking Utami, Deby Liyana Putri; Setiawan, Romi Adetio; Hariyadi, Risky; Febrianti, Ledya; Kaemah, Muhammadtolan
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Lembaga Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.07.1.03

Abstract

This study analyses the influence of company size and profitability on Islamic Social Reporting (ISR) disclosure in Islamic Banks in Indonesia for the 2019-2023 period. Secondary data were collected from the annual reports of eight banks with a total of 40 observations. Company size was measured using the natural logarithm of total assets, profitability was measured by Return on Assets (ROA), and ISR was measured based on an index of 43 indicators across six disclosure themes. The results of multiple linear regression analysis show that company size has no significant effect on ISR, while profitability has a significant negative effect. Simultaneously, both variables significantly influence ISR, although they only explain 13.6% of the disclosure variation (Adj R² = 0.136). These findings indicate that ISR disclosure in Indonesian Islamic banking is not fully driven by economic factors but is more influenced by sharia commitment and other non-financial factors. Consequently, Islamic banks need to strengthen their social accountability as a manifestation of sharia integrity, not merely as a response to financial performance.