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Sistematika Tinjauan Pustaka Pemikiran As-Syaibani: Implementasi Al-Kasb (Kerja) di Zaman Kontemporer Dastiana, Fuja; Hulwati, Hulwati; Meirison, Meirison
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.7100

Abstract

This study aims to systematically examine Muhammad bin al-Hasan as-Syaibani’s thought on the concept of al-kasb (work) and its relevance in the contemporary economic context, particularly in Islamic economic and banking practices. The research employs a Systematic Literature Review (SLR) method using the PRISMA approach to analyze literature related to al-kasb, Islamic work ethics, and their application in modern economic systems. The findings indicate that al-kasb, according to As-Syaibani, is not merely an economic activity but a moral and social obligation that emphasizes lawful work, justice, and social responsibility. In the contemporary era, the principles of al-kasb are reflected in Islamic banking practices through real-sector-based contracts such as mudarabah, musyarakah, murabahah, and ijarah, as well as in strengthening Islamic work ethics and entrepreneurship. Ethical values such as trustworthiness, honesty, and social responsibility serve as essential foundations for economic stability and equitable distribution of wealth. However, challenges remain in its implementation, particularly regarding public literacy and the optimization of productive, Sharia-compliant financing.
Pengaruh Transparansi dan Akuntabilitas terhadap Kinerja Pengelola Zakat dengan Jenis Lembaga Sebagai Moderasi Safitri, Denta; Erdiansah, Alim; Novia, Aidil; Hulwati, Hulwati
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2585

Abstract

The purpose of this study was to examine how transparency and accountability affect the performance of zakat managers with the type of institution as a moderating variable. The population in this study were muzaki at Baznas Padang City and Lazismu Padang City. The sample size used Hair's formula which resulted in a sample size of 200. The sampling technique used purposive sampling and the analysis technique used SEM (Structural Equation Model) with Smart-PLS. The results of this study indicate that there is one direct effect test whose results are positive and significant, namely: Transparency has a positive and significant effect on Zakat Management Performance, while Accountability has a positive but insignificant effect on Zakat Management Performance. The results of the influence test with moderating variables show that the Type of Institution strengthens the relationship between Transparency and Zakat Management Performance but is not significant.