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All Journal An-Nida' Tazkia Islamic Finance and Business Review Al-Kharaj: Journal of Islamic Economic and Business
Devi Megawati
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Economics, Econometrics & Finance Social Sciences

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Implementation of Auditing in Zakat Institutions: Case studies of BAZNAS Riau and Pekanbaru Devi Megawati
Tazkia Islamic Finance and Business Review Vol. 12 No. 2 (2018)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v12i2.133

Abstract

This paper examines the implementation of auditing in Zakat Institutions with a case study in BAZNAS Riau Province and BAZNAS Pekanbaru. Nowadays, the government and citizen’s attention for zakat management has become so high. Therefore, there are publications of rules about the obligation of zakat Institutions to make the report which, then, is an object to be audited. The researcher interviewed some regarding this topic, such as the Commisioner Head and Manager of BAZNAS Riau province and BAZNAS Pekanbaru and some staff of the Ministry of Religion who are in charge of zakat. The findings show the high attention of important role of internal auditor in zakat institutions. In the case at BAZNAS Pekanbaru, a team of internal auditors has been formed in 2017. The internal auditing activities can be the starting point for the external auditing activity. External auditing in zakat institutions industry facing many challenges such as waiting the release of technical rules of sharia audit from Ministry of Religious Affairs. The paper contributes to the better governance for zakat institutions to increase the trust of moslems especially muzakki in Riau province.
The Role of Baitul Maal Wa Tamwil (BMT) Indragiri in Improving Sharia Financial Literacy For MSME: a Maqashid Syariah Perspective Yudi; Tasriani; Devi Megawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11525

Abstract

Sharia financial literacy is an important factor in improving the understanding of MSME regarding financial management in accordance with sharia principles. The low level of understanding of the community and MSME regarding the products and services of sharia financial institutions can affect the utilization of financial institutions in supporting economic activities and business development. This study aims to analyze Baitul Maal Wa Tamwil (BMT) Indragiri in improving sharia financial literacy for MSME, analyze the supporting and inhibiting factors of efforts to improve sharia financial literacy for MSMEs in Rengat District, and analyze the role of BMT in improving sharia financial literacy reviewed from the perspective of maqashid sharia. The method used in this study is qualitative, and this research was conducted on Jalan Sultan Kompleks Indragiri Islamik Center, Kp Dagang Village, Rengat District, Indragiri Regency, Riau Province. The data sources in this study are primary data and secondary data, data collection techniques are interviews. Based on the research results, it was found that in improving Islamic financial literacy, BMT Indragiri has implemented a management plan consisting of planning, organizing, directing (actuating), and monitoring (controlling). The most supporting factor for BMT Indragiri's success in improving Islamic financial literacy is the increasing level of public awareness of the use of Islamic contracts. The factors that hinder BMT Indragiri in improving Islamic financial literacy are internal and external obstacles. BMT Indragiri consistently integrates the values ​​of maqashid sharia in every financial literacy activity, especially the values ​​of justice (al-'adl) and welfare (al-maslahah). Meanwhile, the value of welfare (al-maslahah) is reflected in the literacy orientation that emphasizes not only increasing knowledge, but also on empowering the people's economy. Overall, the level of implementation of maqashid sharia by MSME fostered by BMT Indragiri is in the fairly good category, especially in the aspects of financial transactions and business management.
Zakat and Sustainable Development: A Green Campus Funding Model Based on Maqāṣid al-Sharī‘ah Zulkifli Zulkifli; Madona Khairunisa; Devi Megawati; Mualimin Mochammad Sahid
An-Nida' Vol. 50 No. 1 (2026): June
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/an-nida.v50i1.39132

Abstract

Zakat possesses significant strategic potential as a social financing instrument capable of supporting sustainable development within higher education institutions. Nevertheless, the application of zakat in promoting green campus design, especially within Islamic higher education institutions, remains insufficiently explored and has yet to be optimally implemented from the perspectives of sustainable economics and the integration of maqāṣid al-syarī‘ah. This study seeks to examine the role of zakat as an innovative funding source for the development of a green campus ecosystem that aligns with the principles of sustainable economics and Islamic values. This study utilises a qualitative approach, incorporating a literature review and thematic analysis of texts pertaining to zakat, the green economy, and campus management policies. The findings highlight three principal points. Firstly, professional zakat demonstrates considerable potential as a sustainable financing mechanism via an endowment fund model, particularly within State Islamic Higher Education Institutions (PTKIN). Secondly, the zakat-based green campus model is developed through a maqāṣid al-sharī‘ah framework, encompassing the enhancement of lecturers’ capacities, optimisation of campus spaces and land use, support for sustainable funding, and the empowerment of mustahiq students. Thirdly, the implementation of zakat-based programmes contributes to sustainable economic development, the advancement of entrepreneurship, and the long-term sustainability of higher education. This study advances the discourse on Islamic social finance by developing a conceptual model of a zakat-based green campus that integrates principles of sustainability, campus governance, and maqāṣid al-syarī‘ah, thereby providing a framework for the sustainable development of Islamic higher education.
Co-Authors KHAIRUNISA, MADONA Mualimin Mochammad Sahid Tasriani Tasriani Yudi Z. Zulkifli