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All Journal Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam Jurnal Akuntansi Multiparadigma Dinamika Ilmu Jurnal Ilmiah Edunomika (JIE) Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora DINAMIKA ILMU: Jurnal Pendidikan Jurnal Ilmu Ekonomi Mulawarman (JIEM) West Science Islamic Studies FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi Syariah Mulawarman (JESM) Journal of Noesantara Islamic Studies
Abdullah, Rais
Uninversitas Mulawarman
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : West Science Islamic Studies

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Implementation of Fatwa DSN-MUI as a Basis for Regulation in Islamic Finance in Indonesia Judijanto, Loso; Ilhamiwati, Mega; Abdullah, Rais; Winarni, Indah; Lasmiatun, KMT
West Science Islamic Studies Vol. 3 No. 01 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i01.1611

Abstract

This study examines the implementation of Fatwas issued by the National Sharia Council-Indonesian Ulema Council (DSN-MUI) as a foundational regulatory framework for Islamic finance in Indonesia. Through a literature review analysis, the research explores the role of these Fatwas in shaping Sharia-compliant financial practices, their integration into regulatory frameworks, and the challenges associated with their application. Key findings highlight the dual role of DSN-MUI Fatwas as theological and regulatory tools, their contribution to ensuring Sharia compliance, and the need for standardized enforcement mechanisms. Drawing lessons from global practices, this study emphasizes the importance of institutional capacity and collaboration in enhancing the effectiveness of DSN-MUI Fatwas. These insights provide a valuable roadmap for advancing Islamic finance in Indonesia, fostering alignment between religious principles and regulatory frameworks.
The Effect of Digital Zakat and Zakat Education on Muzakki Compliance in Zakat Payment Judijanto, Loso; Abdullah, Rais; Mas'ut, Mas'ut; Hendratri, Bhaswarendra Guntur
West Science Islamic Studies Vol. 3 No. 01 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i01.1618

Abstract

This study investigates the impact of digital zakat platforms and zakat education on muzakki compliance in fulfilling their zakat obligations. Utilizing a quantitative approach, data were collected from 90 respondents through a structured questionnaire using a Likert scale (1–5). The analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings reveal that both digital zakat and zakat education significantly and positively influence compliance, with zakat education exhibiting a stronger impact. Digital zakat enhances accessibility, transparency, and convenience, while zakat education fosters awareness and understanding of zakat's religious and social significance. The study highlights the importance of integrating technology and education to optimize zakat management. These results provide valuable insights for policymakers, zakat institutions, and digital platform developers to enhance compliance and maximize zakat's societal benefits.
Implementation of Fatwa DSN-MUI as a Basis for Regulation in Islamic Finance in Indonesia Judijanto, Loso; Ilhamiwati, Mega; Abdullah, Rais; Winarni, Indah; Lasmiatun, KMT
West Science Islamic Studies Vol. 3 No. 01 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i01.1611

Abstract

This study examines the implementation of Fatwas issued by the National Sharia Council-Indonesian Ulema Council (DSN-MUI) as a foundational regulatory framework for Islamic finance in Indonesia. Through a literature review analysis, the research explores the role of these Fatwas in shaping Sharia-compliant financial practices, their integration into regulatory frameworks, and the challenges associated with their application. Key findings highlight the dual role of DSN-MUI Fatwas as theological and regulatory tools, their contribution to ensuring Sharia compliance, and the need for standardized enforcement mechanisms. Drawing lessons from global practices, this study emphasizes the importance of institutional capacity and collaboration in enhancing the effectiveness of DSN-MUI Fatwas. These insights provide a valuable roadmap for advancing Islamic finance in Indonesia, fostering alignment between religious principles and regulatory frameworks.
The Effect of Digital Zakat and Zakat Education on Muzakki Compliance in Zakat Payment Judijanto, Loso; Abdullah, Rais; Mas'ut, Mas'ut; Hendratri, Bhaswarendra Guntur
West Science Islamic Studies Vol. 3 No. 01 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i01.1618

Abstract

This study investigates the impact of digital zakat platforms and zakat education on muzakki compliance in fulfilling their zakat obligations. Utilizing a quantitative approach, data were collected from 90 respondents through a structured questionnaire using a Likert scale (1–5). The analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings reveal that both digital zakat and zakat education significantly and positively influence compliance, with zakat education exhibiting a stronger impact. Digital zakat enhances accessibility, transparency, and convenience, while zakat education fosters awareness and understanding of zakat's religious and social significance. The study highlights the importance of integrating technology and education to optimize zakat management. These results provide valuable insights for policymakers, zakat institutions, and digital platform developers to enhance compliance and maximize zakat's societal benefits.
Co-Authors Abdul Gafur Abroza, Ahmad Ahmad Sarwani Ali, Muhammad Aidil Alkautsar, Muhammad Ilham Aqil Wardana Arinda Oktavianur Bisaidah, Bisaidah D, A Zulfikar Eny Rochaida Hendratri, Bhaswarendra Guntur Ikmaliatussalehah Ikmaliatussalehah Ilhamiwati, Mega Imron Natsir, Imron Indah Winarni Judijanto, Loso Karliena, Yayuk Khotimah, Ihda A Yuni Lasmiatun, KMT Mas'ut, Mas'ut Muhammad Azhari Normadani Muhammad Ilham Alkautsar Muhammad Ilham Alkautsar Muliadi, Muhammad Normadani, Muhammad Azhari Nur Aisah Nur Aisah Oktavianur, Arinda Oktoriza, Linda Ayu Prasetia, Yannita Ayu Rabiatul Adawiyah Rabiatul Adawiyah Saputri, Julita Puspitasari SITI MARYAM Sitti Nikmah Marzuki, Sitti Nikmah Sri Wahyuni Sulaiman Efendi Siregar Syamsiar, Syamsiar Veithzal Rivai Zainal Wahyu, Suciani