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Developing Best Measurement and Reporting of Waqf Institutions: Socio-Economics and Governance Impact (Indonesia Case) Aryani, Dwi Nita; B, Bunyamin; Mauludin, Hanif; Masruki, Rosnia; Hanefah, Mustafa Mohd
ADDIN Vol 15, No 1 (2021): ADDIN
Publisher : LPPM IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/addin.v15i1.10289

Abstract

This study aims to analyse the current practices of disclosure of financial and non-financial reports of waqf institutions in Indonesia; to identify the performance indicators concerning social economic and governance impact of waqf; to suggest the best reporting framework for waqf institutions in Indonesia. A qualitative method was employed to measure the content analysis of annual report. Data are collected by downloading annual reports of waqf institutions from their website. Twenty waqf boards of 201 registered waqf institutions as the sample of participants. The disclosure of performance reports were measured by counting 57 disclosure items. The results indicate that waqf boards in Indonesia do not have a guidance or list for reporting their activities; methods on how to assess waqf board performance and the impact of waqf on social-economic and governance. They did not comply with 57 disclosure items, and none of waqf board reported the impact of waqf on social-economic and less governance. The proposed guidance and measurement will give managerial implications and useful for waqf boards to make good reports, and assess the impact of waqf on social, economic, and improving its governance.
Developing Best Measurement and Reporting of Waqf Institutions: Socio-Economics and Governance Impact (Indonesia Case) Aryani, Dwi Nita; B, Bunyamin; Mauludin, Hanif; Masruki, Rosnia; Hanefah, Mustafa Mohd
ADDIN Vol 15, No 1 (2021): ADDIN
Publisher : LPPM IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/addin.v15i1.10289

Abstract

This study aims to analyse the current practices of disclosure of financial and non-financial reports of waqf institutions in Indonesia; to identify the performance indicators concerning social economic and governance impact of waqf; to suggest the best reporting framework for waqf institutions in Indonesia. A qualitative method was employed to measure the content analysis of annual report. Data are collected by downloading annual reports of waqf institutions from their website. Twenty waqf boards of 201 registered waqf institutions as the sample of participants. The disclosure of performance reports were measured by counting 57 disclosure items. The results indicate that waqf boards in Indonesia do not have a guidance or list for reporting their activities; methods on how to assess waqf board performance and the impact of waqf on social-economic and governance. They did not comply with 57 disclosure items, and none of waqf board reported the impact of waqf on social-economic and less governance. The proposed guidance and measurement will give managerial implications and useful for waqf boards to make good reports, and assess the impact of waqf on social, economic, and improving its governance.
FENOMENA CHILDFREE DALAM DINAMIKA KEPENDUDUKAN MENURUT KAJIAN HUKUM ISLAM Kusvita, Salsabila Atikah; B, Bunyamin
CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) Vol 11, No 2 (2025)
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/civitas.v11i2.7192

Abstract

AbstrakFenomena childfree, yaitu keputusan pasangan suami istri untuk tidak memiliki keturunan, semakin berkembang di Indonesia dan berpotensi memengaruhi struktur kependudukan nasional. Berdasarkan Undang-undang Nomor 52 Tahun 2009 tentang Perkembangan Kependudukan dan Pembangunan Keluarga, negara bertanggung jawab dalam merumuskan kebijakan kependudukan guna menjaga keseimbangan pertumbuhan penduduk serta meningkatkan kesejahteraan keluarga. Meskipun keputusan untuk tidak memiliki anak merupakan hak individu, fenomena childfree yang meningkat dapat berdampak pada penurunan angka kelahiran dan peningkatan populasi lanjut usia, yang berimplikasi terhadap stabilitas sosial dan ekonomi nasional. Dalam penelitian ini, metode yang digunakan adalah metode yuridis normatif dengan pendekatan kualitatif dan deskriptif melalui studi kepustakaan. Metode ini digunakan untuk menganalisis aspek hukum terkait kebijakan kependudukan serta perspektif hukum Islam terhadap praktik childfree. Data primer yang dianalisis meliputi Peraturan Perundang-undangan tentang kependudukan, sedangkan data sekunder mencakup literatur ilmiah dan hasil kajian akademik. Dalam hukum Islam, perencanaan keluarga diperbolehkan dalam batas tertentu, seperti melalui metode ‘azl atau mengeluarkan sperma diluar kemaluan istri, selama tidak bertujuan untuk menolak keturunan secara permanen. Oleh karena itu, keputusan pasangan untuk menolak memiliki keturunan atau childfree yang bersifat permanen memerlukan kajian lebih lanjut. Sebagai upaya mitigasi, pemerintah melalui BKKBN telah melakukan edukasi kependudukan melalui berbagai program berbasis media, pendidikan formal, serta pendekatan agama dan sosial. Kebijakan kependudukan yang dirumuskan diharapkan dapat mengakomodasi keseimbangan antara hak individu dan kepentingan nasional guna menjamin kesinambungan pembangunan nasional.Kata Kunci: Childfree, Kependudukan, Hukum Islam