Garuda - Garba Rujukan Digital

The Effect of Good Zakat Governance (GZG) Implementation on Muzakki Satisfaction at the National Amil Zakat Agency (BAZNAS) East Kutai Regency Bambang Iswanto; Muhammad Riswan; Ashar Ashar; Ibadurrahman Ibadurrahman
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 7, No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v7i1.6241

This study aims to determine the effect of accountability, responsibility, transparency, and Fairness on Muzakki satisfaction in Baznas Kutai Timur. This type of research is quantitative, with samples taken by accidental sampling. Data collection techniques include observation, documentation, and questionnaires. Data analysis techniques include validity tests, reliability tests, classical assumption tests, multiple regression tests, and hypothesis tests. The results of this study show that partially, the variables of Accountability, Responsibility, transparency, and Fairness have a significant positive effect on Muzakki satisfaction in Baznas Kutai Timur. Simultaneously, Accountability, Responsibility, transparency, and fairness (justice) have a positive and significant effect on Muzakki satisfaction in Baznas Kutai Timur.Penelitian ini bertujuan untuk mengetahui pengaruh Akuntabilitas, Responsibilitas, Transparansi dan Fairness (keadilan) terhadap kepuasan Muzakki di Baznas Kutai Timur. Adapun jenis penelitian ini adalah penelitian kuantitatif dengan sampel menggunakan accidental sampling. Teknik pengumpulan data berupa observasi, dokumentasi, dan angket. Teknik analisis data yaitu uji validitas, relibilitas, uji asumsi klasik, uji regresi berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Akuntabilitas, Responsibilitas, Transparansi dan Fairness (keadilan) berpengaruh positif signifikan terhadap kepuasan Muzakki di Baznas Kutai Timur. Secara simultan Akuntabilitas, Responsibilitas, Transparansi dan Fairness (keadilan) berpengaruh positif dan signifikan terhadap Kepuasan Muzakki di Baznas Kutai Timur.

POLITICAL CONFIGURATION AND THE DEVELOPMENT OF ISLAMIC ECONOMIC LAW IN INDONESIA DURING THE NEW ORDER AND REFORMATION ERA Bambang Iswanto
Al-A'raf : Jurnal Pemikiran Islam dan Filsafat Vol. 18 No. 1 (2021)
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/ajpif.v18i1.3674

This article aims to comparatively view the political configuration in Indonesia in the New Order and the Reformation era related to the formation of law in Islamic economics. Recently, Islamic economics has become an issue that has attracted the interest of scholars and economic practitioners as it is the potential to become a large industry. Legal products and several policies were born as evidence of the development of Islamic economic law in Indonesia, such as the Halal Product Guarantee Act, the ratification of Government Regulations regarding the implementation of halal product guarantees, to the merger of conventional banks into shari'ah Banks. These phenomena show that the political configuration in the Reformation era is fertile ground for economic development. Then, what about the Political Configuration in the New Order era? This article is a legal study using historical and political approaches strengthened by legal political theories. The study found that there are different characteristics of Islamic economic law between authoritarian and democratic political configurations. This article emphasizes that the character of Islamic economic law in the New Order era tends to be orthodox; legal control was tightly held by the political elite and must be followed by the community (top-down). Meanwhile, the Reformation era brought the direction of Islamic economic law to responsive legal characteristics. The society holds legal control by making the elites as policymakers for the development of Islamic economic law (bottom-up).

The Effect of Good Zakat Governance (GZG) Implementation on Muzakki Satisfaction at the National Amil Zakat Agency (BAZNAS) East Kutai Regency Bambang Iswanto; Muhammad Riswan; Ashar Ashar; Ibadurrahman Ibadurrahman
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v7i1.6241

This study aims to determine the effect of accountability, responsibility, transparency, and Fairness on Muzakki satisfaction in Baznas Kutai Timur. This type of research is quantitative, with samples taken by accidental sampling. Data collection techniques include observation, documentation, and questionnaires. Data analysis techniques include validity tests, reliability tests, classical assumption tests, multiple regression tests, and hypothesis tests. The results of this study show that partially, the variables of Accountability, Responsibility, transparency, and Fairness have a significant positive effect on Muzakki satisfaction in Baznas Kutai Timur. Simultaneously, Accountability, Responsibility, transparency, and fairness (justice) have a positive and significant effect on Muzakki satisfaction in Baznas Kutai Timur.Penelitian ini bertujuan untuk mengetahui pengaruh Akuntabilitas, Responsibilitas, Transparansi dan Fairness (keadilan) terhadap kepuasan Muzakki di Baznas Kutai Timur. Adapun jenis penelitian ini adalah penelitian kuantitatif dengan sampel menggunakan accidental sampling. Teknik pengumpulan data berupa observasi, dokumentasi, dan angket. Teknik analisis data yaitu uji validitas, relibilitas, uji asumsi klasik, uji regresi berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Akuntabilitas, Responsibilitas, Transparansi dan Fairness (keadilan) berpengaruh positif signifikan terhadap kepuasan Muzakki di Baznas Kutai Timur. Secara simultan Akuntabilitas, Responsibilitas, Transparansi dan Fairness (keadilan) berpengaruh positif dan signifikan terhadap Kepuasan Muzakki di Baznas Kutai Timur.

Following the Opinions of the Prophet’s Companions (Qaul Shahabi) in Zakat al-Mal Management Shina Widyana; Bambang Iswanto
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 8 No. 2 (2026): Jurnal At-Tamwil September 2026
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v8i2.9904

Purpose – This study examines how the opinions of the Prophet’s Companions (Qaul Shahabi) serve as a basis for resolving Islamic legal issues regarding zakat (almsgiving) and its administration. Design/Methods/Approach – This research employs a descriptive qualitative approach, utilizing library research as the primary method for data collection and analysis. Data were gathered by examining relevant written sources discussing the opinions of the Prophet’s Companions (Qaul Shahabi) on the management of zakat mal. Findings – Zakat mal is a vital component of Islamic Sharia, exerting significant influence on society, the economy, and spirituality. The zakat management system was developed and refined in a highly organized manner throughout history, spanning the era of the Prophet Muhammad to the period of the Rightly Guided Caliphs (Khulafaur Rasyidin). The opinions of the Prophet’s Companions (Qaul Shahabi) constitute a source of Islamic law, particularly for resolving issues not explicitly addressed in the Qur’an and Sunnah. Effective and flexible zakat management practices were facilitated by the Companions: Abu Bakr As-Siddiq demonstrated firmness; Umar bin Khattab adapted policies such as suspending zakat for new converts (Muallaf) and introducing zakat on horses; Utsman bin Affan incorporated asset valuation; and Ali bin Abi Thalib followed the policies of his predecessors. Their contributions made zakat collection and distribution more efficient and allowed Sharia to remain flexible in meeting the needs of the times. Research Implications/Limitations – Consequently, Qaul Shahabi remains a valid guideline for addressing contemporary challenges in zakat management, ensuring that the objective of zakat, promoting the welfare of the Ummah (Muslim community), is achieved optimally and responsibly. Originality/Value – This study positions the policies of Abu Bakr al-Siddiq, Umar bin al-Khattab, Utsman bin Affan, and Ali bin Abi Thalib as a methodological bridge between the Qaul Shahabi and contemporary zakat governance, including digitalization, self-assessment, institutional accountability, and corporate zakat management. It demonstrates that Qaul Shahabi not only holds historical value but also provides Ushul Fiqh-based principles for understanding and addressing contemporary zakat management issues.

INTERNAL FACTOR ATTRIBUTE IN ISLAMIC BANKS: WHICH ONES CONTRIBUTE TO PROFIT DISTRIBUTION? EVIDENCE FROM MUAMALAT BANK Bambang Iswanto; Sauci Fisa’i Sabna; Irma Yuliani; Misbahul Munir; Muhammad Nur Faaiz Fathah
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 1 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i1.17626

Competition between financial institutions will have a positive and negative impact on the development of a bank. In this case, the existence of Bank Muamalat Indonesia as the first pioneer of banks operating with Sharia principles for 30 years needs to be assessed for its financial performance. This study aims to determine and analyze the effect of the ratio of CAR, ROA, FDR, NPF, and BOPO on Profit Distribution Management at Bank Muamalat Indonesia for the 2014-2021 period. The data used in this study includes data on Bank Muamalat Indonesia's quarterly financial statements from 2014 to 2021. The statistical test method used to analyze data in this study is Multiple Regression Analysis. The results of this study show that the ratio of ROA and FDR has a significant effect on Profit Distribution Management, while the ratio of CAR, NPF, and BOPO does not have a significant effect on Profit Distribution Management. Simultaneously, the ratio of CAR, ROA, FDR, NPF, and BOPO affects Profit Distribution Management. This research has several implications for bank policy regarding the importance of maintaining financial performance ratios and opinions through increasing bank financing disbursements and optimizing Profit Distribution Management.

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search