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Syarī’ah Audit Practices at Zakāt Institutions in Indonesia: In the Legal Perspectives Amelia, Erika; Darwanto, Darwanto; Zakiyudin, Muhammad Ali; Yusup, Mohammad
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 15 No. 1 (2023)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v1i1.29509

Abstract. The practice of Syarī'ah audits at Zakāt institutions in Indonesia has been effective since 2020 through the Decree of the Minister of Religion Number 606 of 2020. In practice, Syarī'ah audits play a role as guarantee and quality control for the implementation of ZIS and DSKL fund management. T his study aims to analyze the practice of Shari'ah auditing at Zakāt institutions in Indonesia from the perspective of positive law and Shari'ah. This study uses a descriptive qualitative approach through analysis of the contents of regulations, data, and documents. The results of the study show that from a legal perspective, the process of managing funds and governance of ZIS and DSKL has not been regulated in positive law and in Shari'ah law. The solution that has been carried out by Shari'ah auditors so far is through the process of priority legal and fiqh istinbāth (ijtihad al-ahkamil-ahkam).Abstrak. Praktik audit Syarī’ah pada lembaga Zakāt di Indonesia telah efektif sejak tahun 2020 melalui Keputusan Menteri Agama Nomor 606 Tahun 2020. Dalam penerapannya, audit Syarī’ah berperan sebagai penjaminan dan pengendalian mutu pelaksanaan pengelolaan dana ZIS dan DSKL. Penelitian ini bertujuan untuk menganalisis praktik audit Syarī’ah pada lembaga Zakāt di Indonesia dari perspektif hukum positif dan Syarī’ah. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif deskriptif melalui analisis isi peraturan, data, dan dokumen. Hasil penelitian menunjukkan bahwa dari segi hukum, proses pengelolaan dana dan tata kelola ZIS dan DSKL belum diatur dalam hukum positif yang berjalan dan dalam hukum Syarī’ah. Solusi yang dilakukan auditor Syarī’ah selama ini adalah melalui proses istinbāth hukum dan fiqh prioritas (ijtihad al-ahkamil-ahkam).

The Effectiveness of Productive Zakat Distribution on The Welfare Level of Mustahiq a Study at BAZNAS in Depok City Khodijah Qodiryani, Masayu Ustadzah; Amelia, Erika
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 2 (2022): DESEMBER 2022
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v8i2.5963

Poverty is the result of social problems and inequality in development. This is evidenced by an increase in unemployment of 9.87% and a decrease in people's income of 0.09% per capita. The existence of the Zakat Fund Policy managed by BAZNAS has succeeded in reducing the percentage of poverty by 0.05% in 2022. However, this decline is still far from recovering as before due to the inequality between urban and rural areas, in particular, Depok City, West Java, which has the smallest poverty percentage. This study aims to determine the effectiveness of zakat (DCR) and the BAZNAS Welfare Index (IKB) to calculate the welfare level of 100 Mustahiq. Then use a linear regression approach to find the effect. The results of the study prove that BAZNAS Depok City has an effectiveness in distributing zakat funds of 79%, and the results of the IKB assessment are declared good, which is 0.63. Therefore, with these data, it is proven that the effect of the effectiveness of distribution on the welfare level of Mustahiq is 79%. These results imply that the BAZNAS Depok City Zakat Distribution Program has been effective.

FINANCIAL LITERACY TO ISLAMIC BOARDING SCHOOLS IN INDONESIA; SYSTEMATIC LITERATURE REVIEW VOS VIEWER Trimulato; Rodoni, Ahmad; Amelia, Erika
Islamuna: Jurnal Studi Islam Vol. 12 No. 2 (2025)
Publisher : Universitas Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/islamuna.v12i2.21194

The rapid development of Islamic finance in Indonesia has not been matched by adequate levels of financial literacy, particularly within Islamic boarding schools, which should serve as vital agents in promoting value-based financial education. As long-standing Islamic educational institutions, Islamic boarding schools have significant potential to support the enhancement of Islamic financial literacy among the Muslim community. This study aims to analyze the development of Islamic financial literacy research within Islamic boarding schools using a systematic literature review (SLR) approach. By mapping trends, central topics, and knowledge gaps, the research offers strategic directions for advancing financial education and policy formulation in Islamic boarding school settings. This research employs a systematic literature review method supported by bibliometric analysis using VOSviewer. Data were collected from scholarly articles published between 2014 and 2024 in indexed academic databases, such as Google Scholar, using the Publish or Perish (PoP) application. The data analysis includes keyword mapping, publication trend identification, author collaboration patterns, and qualitative thematic analysis. The findings reveal a significant increase in Islamic financial literacy research in Islamic boarding schools over the last three years, mainly focusing on basic practices such as saving and understanding fundamental Islamic finance principles. However, researcher collaboration remains limited, and the integration of financial literacy into Islamic boarding school curricula is still underdeveloped. The study recommends policy support for the adoption of digital Islamic finance and the strengthening of academic networks to empower Islamic boarding schools as strategic centers for Islamic financial education and community economic empowerment.

The Effectiveness of Digital Comic Media to Increase Zakat and Waqf Literacy in Generation Z Haqiqi, Ahmad Zaki; Amelia, Erika
International Journal of Zakat Vol 10 No 4 (2025): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i4.675

The declining levels of zakat and waqf literacy among Generation Z pose a challenge to the development of Islamic philanthropy in Indonesia. Conventional educational methods have not been effective in enhancing this generation's understanding of zakat and waqf concepts. Therefore, research is needed to analyze the effectiveness of using digital comics as a strategy to increase zakat and waqf literacy among Generation Z. This study aims to measure the improvement in Generation Z's understanding of zakat and waqf after exposure to digital comics, as well as evaluate the effectiveness of this medium as a learning tool. The research employs an experimental method with pre-test and post-test, involving a sample of 96 Generation Z respondents. The results show a significant increase occurred in zakat and waqf literacy scores, with an average increase of 35.2% from pre-test to post-test. A total of 91.67% of respondents experienced an increase in scores; this finding implies that digital comics have the potential to be an effective medium. However, this finding must be interpreted with caution given the single-group research design used and the measurement focusing only on short-term retention. Further analysis reveals that digital comics are effective in presenting complex information, aligning with Generation Z's preferences, and enhancing learning enthusiasm. This study also demonstrates that the use of digital comics successfully narrows the comprehension gap among respondents, reflecting flexibility towards various initial levels of understanding and different learning styles.

Zakat for Digital Literacy: Closing the Orphaned-Urban Tech-Gap to Prevent Future Unemployment Crises Wahyudi, Ickhsanto; Rahmawati, Rahmawati; Amelia, Erika; Yama, Indo
International Journal of Zakat Vol 11 No 1 (2026): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v11i1.764

Purpose This paper proposes a zakat-funded digital literacy voucher as a policy instrument to support Indonesia’s national digital talent and youth employment agenda by expanding access to market-relevant skills for unemployed and out-of-school urban youth. Design/Methodology/Approach The study adopts a policy-oriented conceptual approach that integrates labor market evidence, digital skills demand analysis, and zakat governance. It designs a Sharīʿah-compliant, restricted-purpose voucher mechanism administered by zakat institutions and redeemable at accredited digital training providers, aligned with outcome-based financing principles. Findings The proposed model demonstrates that zakat can be operationalized as an active labor market policy complementing existing government programs such as digital talent development initiatives. The voucher system improves targeting, transparency, and accountability by linking disbursement to training completion and certification outcomes. It also addresses affordability constraints that limit participation of vulnerable urban youth in private digital training programs. Research limitations/implicationsThis study is limited to policy design and does not assess implementation outcomes. Future research should evaluate pilot programs in selected urban areas to measure employment impacts, fiscal efficiency, and inter-institutional coordination. Practical implicationsThe model provides a framework for zakat institutions and policymakers to integrate Islamic social finance with national digital talent programs. Social implicationsThe program supports youth employment, reduces NEET risk, and strengthens economic inclusion in the digital economy. Originality/value The paper offers a practical policy framework for integrating zakat into Indonesia’s digital workforce ecosystem, positioning Islamic social finance as a complementary instrument to public employment and digital inclusion strategies.

Exploring Competence as a Moderating Factor in the Relationship Between Training, Education, and Employee Performance Muhlis; Ibnu Qizam; Erika Amelia; Yusar Sagara; Ajib Akbar Velayaty
Attractive : Innovative Education Journal Vol. 8 No. 1 (2026): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v8i1.2293

This study examines the effects of education and training on employee performance and evaluates the moderating role of competency in the Islamic banking sector in the digital era. A quantitative approach was employed, with data collected through validated and reliable questionnaires from 100 employees of Bank Muamalat Indonesia Makassar. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that education and training have positive and significant effects on employee performance, with training demonstrating a stronger influence. These findings support Human Capital Theory, which emphasizes education and training as strategic investments to enhance productivity and professional capability. However, competency was not found to moderate the relationships between education, training, and performance, suggesting that individual competency does not necessarily strengthen the effectiveness of human capital investments. This finding highlights the importance of organizational systems and contextual alignment in optimizing human resource development. The study recommends that Islamic banking institutions implement structured education and value-based training to support sustainable performance. Future research is encouraged to involve broader samples across Islamic banking institutions, apply mixed-method approaches, and incorporate contextual factors such as religiosity or workplace spirituality to provide a more comprehensive understanding of employee development effectiveness.

Determinants of Shariah Control Deficiencies: an Indonesian Shariah Banking Perspective Edi Sutanto; Amilin Amilin; Ibnu Qizam; Erika Amelia
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 17 No. 2 (2025)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v17i2.46617

This study aims to identify patterns of deficiency in the Shariah Internal Control System (SICS) and uncover determinant factors of Shariah Control Weakness (SCW) in Indonesian Islamic commercial banks. Using an embedded multiple-case study approach, the research combines analysis of financial and governance reports from Islamic banks for 2013–2024 period with interviews with ten Islamic banking practitioners. The findings reveal that Shariah Non-Compliance Events (SNCE) occur systemically across all observed banks, with deficiency patterns including non-halal income, Shariah audit findings, and fraud, and identified 12 determinant factors for SCW, which are the control weakness, poor employee understanding of Shariah, pressure from customers and business targets, complexity of akad, the number, quality & meeting frequency of Shariah Supervisory Board members, number of branch offices, employee training budget, bank's total assets, and the bank's age. Keywords: shariah banking, shariah governance, shariah compliance: shariah internal control system; sharia control weakness Abstrak Penelitian ini bertujuan mengidentifikasi pola defisiensi dalam Sistem Pengendalian Internal Syariah dan faktor determinan kelemahan pengendalian syariah (SCW) pada bank umum syariah di Indonesia. Menggunakan pendekatan embedded multiple-case study, penelitian ini mengombinasikan analisis laporan keuangan dan tata kelola bank syariah periode 2013–2024 dengan wawancara terhadap sepuluh praktisi perbankan syariah. Penelitian menyimpulkan bahwa ketidakpatuhan syariah terjadi secara sistemik di seluruh bank yang diteliti, dengan pola defisiensi berupa pendapatan non-halal, temuan audit syariah, dan fraud, serta adanya 12 faktor determinan SCW, yaitu kelemahan pengendalian, pemahaman syariah pegawai yang minim, tekanan nasabah & capaian target, kompleksitas akad, jumlah, frekuensi pertemuan & kualitas DPS, jumlah kantor cabang, anggaran pelatihan pegawai, kuantitas aset bank, dan lamanya bank beroperasi. Kata Kunci: shariah compliance: shariah internal control system; sharia control weakness

THE USE DIGITAL SERVICES AND PRODUCT COMPLETENESS TO MAKE IT EASIER FOR GENERATION Z TO CHOOSE SAVINGS AT ISLAMIC BANKS Trimulato; Ahmad Rodoni; Erika Amelia
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 1 (2026): FEBRUARY
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i1.383

This study aims to analyse the impact of digital services, product completeness, and promotional activities on the decision of Gen Z to choose savings in Islamic banks, with a focus on the moderating role of promotions. The research employed a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to evaluate the relationships between the variables. Data were collected through a survey of Gen Z respondents who are potential customers of Islamic banks. The findings reveal that digital services have a significant direct impact on the decision of Gen Z, while product completeness shows a weaker direct influence. However, when moderated by promotional activities, both digital services and product completeness have a stronger indirect effect on the decision to choose savings in Islamic banks. The study concludes that Islamic banks should enhance their digital services and carefully design promotional strategies to effectively attract Gen Z customers. Product completeness, although less significant on its own, plays a crucial role when coupled with effective promotions. This study contributes to the literature on Islamic banking by examining the role of digital services, product completeness, and promotion in influencing Generation Z’s decision to choose Islamic bank savings. The study highlights the moderating role of promotion in strengthening the relationship between digital services and Gen Z decision-making. The findings provide practical insights for Islamic banks to develop digital-based services and targeted promotional strategies to attract young customers.

Eksplorasi Strategi Komputasi Mental Siswa Kelas 7 Madrasah Tsanawiyah Amelia, Erika; Zulkifli, Zulkifli
Jurnal Cendekia : Jurnal Pendidikan Matematika Vol 10 No 2 (2026): Jurnal Cendekia: Jurnal Pendidikan Matematika Volume 10 Nomor 2 Tahun 2026
Publisher : Mathematics Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cendekia.v10i2.4894

Penelitian ini bertujuan untuk mengeksplorasi penggunaan strategi komputasi mental pada operasi hitung penjumlahan dan perkalian bilangan bulat, diberikan dalam bentuk tes tertulis dan wawancara. Penelitian menggunakan pendekatan kualitatif deskriptif dengan pengumpulan data melalui tes tertulis dan wawancara. Subjek dipilih dengan teknik purposive sampling berjumlah 3 siswa terdiri dari kemampuan tinggi, sedang dan rendah yang dilaksanakan di MTsN 1 Banda Aceh kelas 7(11). Analisis data pada penelitian melalui model Miles dan Huberman yang terdiri atas proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasil temuan mengungkapkan bahwa untuk menemukan strategi baru, perlu adanya pemahaman terhadap kepekaan angka dan pola bilangan, sehingga saat menyelesaikan soal akan ada cara alternatif yang dapat dilakukan. Subjek dengan kemampuan tinggi dapat melakukan penyelesaian soal dengan strategi komputasi mental, sedangkan subjek kemampuan sedang cenderung menggunakan cara algoritma bersusun, akan tetapi subjek yang kemampuan rendah justru mampu menggunakan ide baru dari komputasi mental namun belum konsisten dalam menerapkannya.

The Effectiveness of Digital Comic Media to Increase Zakat and Waqf Literacy in Generation Z Haqiqi, Ahmad Zaki; Amelia, Erika
International Journal of Zakat Vol. 10 (2025): Special Issue 2
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i4.675

The declining levels of zakat and waqf literacy among Generation Z pose a challenge to the development of Islamic philanthropy in Indonesia. Conventional educational methods have not been effective in enhancing this generation's understanding of zakat and waqf concepts. Therefore, research is needed to analyze the effectiveness of using digital comics as a strategy to increase zakat and waqf literacy among Generation Z. This study aims to measure the improvement in Generation Z's understanding of zakat and waqf after exposure to digital comics, as well as evaluate the effectiveness of this medium as a learning tool. The research employs an experimental method with pre-test and post-test, involving a sample of 96 Generation Z respondents. The results show a significant increase occurred in zakat and waqf literacy scores, with an average increase of 35.2% from pre-test to post-test. A total of 91.67% of respondents experienced an increase in scores; this finding implies that digital comics have the potential to be an effective medium. However, this finding must be interpreted with caution given the single-group research design used and the measurement focusing only on short-term retention. Further analysis reveals that digital comics are effective in presenting complex information, aligning with Generation Z's preferences, and enhancing learning enthusiasm. This study also demonstrates that the use of digital comics successfully narrows the comprehension gap among respondents, reflecting flexibility towards various initial levels of understanding and different learning styles.

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