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Does effective governance matter for Islamic social finance? Evidence from mosques in Yogyakarta Nasution, Prayudi Ibrahim; Hardiyanti, Wida Reza; Sambodo, Novat Pugo; Pailis, Eka Armas
Jurnal Ekonomi & Keuangan Islam Volume 12 No. 1, January 2026
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol12.iss1.art1

Abstract

Purpose – This paper examines how effective governance influences Islamic social finance management, using mosques in Yogyakarta as a case study during and after the Covid-19 crisis. Methodology – This study employs a survey with a sample of 360 mosques in Yogyakarta using a quantitative approach with ordinary least squares (OLS) and logit regression models. Findings – The findings indicate that an increase in the effective governance index score has a positive and significant effect on the fundraising index and zakat distribution, resulting in increases of 0.14 standard deviations and 6.5 percent, respectively. Furthermore, effective governance had a positive and significant effect on the probability of mosques having a financial management system, with a marginal effect of 7.3 poin percentage.Implication – The government should offer financial management training and support the digitalization of reporting systems as a means of strengthening mosque governance.Limitations – First, the data used were cross-sectional, which may restrict researchers' ability to identify long-term causal relationships. Second, despite efforts to address endogeneity using several variables, the instruments are theoretically valid but statistically insignificant. Original – This study is the first to present micro-level empirical evidence from mosques in Yogyakarta, an area that has rarely been explored in Islamic financial governance literature. Furthermore, we used a multidimensional effective governance index that ranges from 0 to 1. The index was then standardized using a z-score to ensure comparability and balance across mosques.
STRATEGI PENGUATAN AGROINDUSTRI SAGU KABUPATEN KEPULAUAN MERANTI UNTUK MENINGKATKAN DAYA SAING PRODUK LOKAL Marisa, Yuri; Ramadani, Diva Tri; Deliana, Renata; Anugrah, Muhammad Bintang; Pailis, Eka Armas
Jurnal Multidisipliner Kapalamada Vol. 4 No. 04 (2025): JURNAL MULTIDISIPLINER KAPALAMADA
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/kapalamada.v4i04.1876

Abstract

This study was motivated by the enormous potential of sago in the Meranti Islands Regency as the area with the highest acreage and productivity in Riau Province, but which has not yet provided optimal added value to the community's economy due to limitations in technology, markets, and MSME capacity. The study aims to formulate strategies for strengthening the sago agroindustry through a SWOT analysis summarized in IFAS and EFAS matrices to assess its strategic position and development alternatives. The results show that sago productivity has increased, but downstreaming and product quality are not yet optimal. The strategic position is in the Hold and Maintain category, indicating sufficient internal strength but facing external pressures such as competition and limited infrastructure. The strengthening strategy focuses on technological modernization, SME empowerment, product development, digital market expansion, quality certification, and integrated upstream-downstream partnerships to enhance competitiveness and sustainable community welfare.