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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Tauhidinomics JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia jurnal niara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Pendas : Jurnah Ilmiah Pendidikan Dasar Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam EconBank : Journal Economics and Banking Al Huquq : Journal of Indonesian Islamic Economic Law Jurnal Ekonomi dan Perbankan Syariah Tijarah Journal of Religion and Public Health Ar Rasyiid Journal of Islamic Studies
Erika Amelia
UIN Syarif Hidayatullah Jakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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

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

Abstract

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. 
Co-Authors Abdurrohman Akbar, Firman Muhammad Ahmad Rodoni AlJannah, Eine Kiswah Aprilianti, Astiti Chandra Aprilianti, Astiti Chandra Arief, Zaenal Ariyanti, Fajar Claresta Octavina Ahmad Darwanto Darwanto Devi Dwi Sulastri Dhika Bayu Mahardhika Dimas Kenn Syahrir Endah Meiria Erniati Rizky Islamiah Eva Fauziah Hardini Hadziq, M Fuad Intan Lilis Sugiarti Irhamsyah Putra Khodijah Qodiryani, Masayu Ustadzah Maria Qibtiyah Maryadi Maryadi Muhammad Harfi Ramdan Muhtadi Nurmansyah, Muhammad Iqbal RAHMAT IQBAL Ratri Ciptaningtyas Riastuti Kusumawardani Selvia Nuriasari Terminanto, Ade Ananto Trimulato Trimulato, Trimulato Yusup, Mohammad Zakiyudin, Muhammad Ali