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Journal : Business Management

Sharia Economics: Alternative Solutions for a Sustainable Economy Junaedi, Junaedi; Mahfuz, Muhammad; Fandir, A.; Rahmatika, Qais Ainu; Alwyah, Lila
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8702

Abstract

Recurring global economic crises show the weakness of the conventional economic system in realizing fair, inclusive and sustainable growth. Sharia economics exists as an alternative solution by offering a system based on the values of justice, balance and social responsibility. This research aims to analyze the implementation of sharia economic principles and their contribution to sustainable economic development in Indonesia. The method used is descriptive qualitative through literature studies and case studies on sharia financial institutions and zakat and waqf management institutions. The research results show that sharia economics plays a significant role in empowering the community's economy, reducing social inequality, and strengthening the real sector through usury-free financial mechanisms, zakat distribution, and productive waqf management. However, the implementation of sharia economics still faces challenges in the form of low public literacy, limited regulations, and the need to increase human resource capacity. By strengthening policies and institutional support, sharia economics has great potential as a main pillar in building a sustainable and just economy.
Maintaining Business Sustainability: Challenges and Opportunities of Sustainability Reporting in Indonesia Alwyah, Lila
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9768

Abstract

This study aims to discuss the importance of sustainability reporting for companies, the condition of sustainability reporting in Indonesia, and the challenges and opportunities faced in implementing it. The method used in this study is library research that refers to the results of previous studies. Based on the findings from previous studies, Indonesia has not yet implemented mandatory regulations for the presentation of sustainability reports. The absence of strict regulations related to sustainability reporting has resulted in only a few public companies in Indonesia committing to supporting sustainability reporting. The challenges in implementing sustainability reporting in Indonesia include a lack of awareness, a lack of government policy, and a lack of resources. The opportunities in implementing sustainability reporting in Indonesia include improving the company's image, attracting investors, and meeting consumer demands.
Effectiveness of Zakat Management at BAZNAS North Lombok Regency Arifin, Ernaldo Fikrul; Alwyah, Lila
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.9903

Abstract

Effective zakat management is a key indicator of the success of zakat institutions in carrying out their social functions and empowering the community's economy. This study aims to analyze the effectiveness of zakat management at the National Zakat Agency (BAZNAS) of North Lombok Regency through indicators of collection, distribution, utilization, transparency, and its impact on mustahiq (recipients of zakat). Using a descriptive qualitative approach with observation, interviews, and documentation techniques, this study found that the number of muzaki has fluctuated in the last three years, while the number of mustahiq has increased significantly from 2,996 in 2022 to 6,897 in 2024. BAZNAS programs in the fields of humanity, health, education, da'wah, and the economy have shown quite high effectiveness, especially in the aspects of data collection, distribution, and empowerment. However, the increase in mustahiq emphasizes the need for innovation in the utilization of productive zakat and strengthening zakat literacy in the community. Overall, BAZNAS North Lombok has demonstrated transparent, accountable, and socially impactful performance, but still requires optimization in the aspect of transforming mustahiq into muzaki.