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All Journal IQTISHODUNA Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Global Review of Islamic Economics and Business Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ekonomi & Keuangan Islam The International Journal of Business Review (The Jobs Review) MALIA: Journal of Islamic Banking and Finance AL-FALAH : Journal of Islamic Economics Journal of Islamic Philanthropy and Disaster Muslim Business and Economic Review Journal of Islamic Economics Lariba Journal of Central Banking Law and Institutions Review of Islamic Social Finance and Entrepreneurship TAMKIN Jurnal Pengabdian Masyarakat Al-Infaq : Jurnal Ekonomi Islam Tawazun: Journal of Sharia Economic Law
Nashr Akbar, Nashr
Lecturer, Tazkia University College of Islamic Economics, Bogor-Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Meningkatkan Literasi Studi Islam dalam Memberdayaan Masyarakat Melalui Friday Literacy Akbar, Nashr; Jazil, Thuba; Wijaya, Rusdiana Priyatna; Effendi, Erus
Tamkin Jurnal Pemberdayaan Tazkia Vol. 3 No. 2 (2025): TAMKIN: Jurnal Pengabdian Masyarakat
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Community service is a concept and practice where individuals, groups, or institutions make a positive contribution to society in a sustainable manner. The goal of this service is to improve the quality of life, address social issues, and support sustainable development. One form of this service is through educational development by conducting studies of classical Islamic texts in the Friday Literacy program. Classical Islamic texts refer to traditional Islamic literature that covers various religious aspects such as religious knowledge, fiqh (Islamic law), tafsir (Qur'anic exegesis), hadith (traditions of Prophet Muhammad), aqidah (beliefs), and others. Studying these texts can have a significant positive impact on the Muslim community, including enhancing understanding of Islamic teachings, strengthening faith, and improving religious practices. In the Friday Literacy program for the 2023/2024 period, the focus of the study is directed towards the book Ihya Ulumuddin by Imam Al-Ghazali and understanding of waqf (endowment). Ihya Ulumuddin is one of the monumental works in Islamic literature that covers various aspects of spirituality and Islamic ethics. Through this study, it is hoped that the community can gain a deeper understanding of Islamic values and the importance of waqf in community empowerment and socio-economic development.
Program Bantuan Pendampingan Kajian dan Penterjemahan Buku (Pengalokasian Harta Wakaf di Masa lampau dan Kontemporer)" Syeikh Sulaiman Jasir Bersama Mahasiswa IAI Tazkia Mughni, Abdul; Akbar, Nashr; Ismail, Nurizal; Hendra, Grandis Imama; Putra, Rizki
Tamkin Jurnal Pemberdayaan Tazkia Vol. 3 No. 1 (2025): TAMKIN: Jurnal Pengabdian Masyarakat
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tamkin.v3i1.574

Abstract

Indeks literasi wakaf nasional tahun 2020 menunjukkan literasi masyarakat Indonesia masih rendah. Hal ini berdampak pada rendahnya penghimpunan wakaf nasional. Oleh karenanya, edukasi masyarakat tentang wakaf adalah suatu hal yang perlu dilakukan. Salah satu bentuk edukasi masyarakat yang dapat dilakukan adalah dengan membedah dan menerjemahkan kitab yang membahas wakaf. Salah satu buku kontemporer yang membahas tentang wakaf adalah "واﻟﺤﺪﯾﺚ اﻟﻘﺪﯾﻢ ﻣﺎرفﺼ اﻟﻮﻗﻒ ﻓﻲ (Pengalokasian Harta Wakaf di Masa lampau dan Kontemporer)" yang ditulis oleh Syeikh Sulaiman Jasir, seorang penasehat khubara’ al-washaya wa al-awqaf – Saudi Arabia. PkM memiliki dua 3 output; kajian secara live di zoom, streaming d YouTube dan terjemahan buku dalam Bahasa Indonesia.
Determinants of intention to become green waqf waqif in Indonesia Rachmad, Dedy; Akbar, Nashr; Suryomurti, Wiku; Maulida, Syahdatul
Review of Islamic Social Finance and Entrepreneurship Volume 4 Issue 2, 2025
Publisher : Center for Islamic Economics and Development Studies [P3EI]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RISFE.vol4.iss2.art5

Abstract

Purpose – This study investigated the factors influencing Muslims’ intention to participate in green waqf in Indonesia. Specifically, it examines the role of knowledge within the Theory of Planned Behavior (TPB) framework to understand how knowledge, attitudes, subjective norms, and perceived behavioral control shape the intention to become a waqif (a person who endows waqf).Methodology – This study employed a quantitative design using survey data collected from 100 Muslim respondents in Indonesia. Data were analyzed with Structural Equation Modeling (SEM) using SmartPLS 3 to test the relationships between knowledge, attitudes, subjective norms, perceived behavioral control, and intention. Findings – The findings reveal that Knowledge positively influences attitude, and both attitude and perceived behavioral control significantly impact intention to become a waqif. However, subjective norms did not significantly affect intention. Implications – This study contributes to the existing literature by extending TPB in the context of green waqf and offers insights into the role of knowledge in shaping attitudes toward green waqf. Practically, this study highlights the need for increased awareness and structured initiatives to enhance participation in green waqf, particularly through education and government-driven campaigns. Originality – This research adds to the growing literature on green waqf by applying and extending TPB with knowledge, offering fresh insights into the behavioral determinants of waqf participation, and highlighting the link between Islamic philanthropy and environmental sustainability.
Investigating The Determinants of Muslim Intention to Accelerate Zakat Payment During The Covid19 Pandemic Mujahidah, Anisa Syahidah; Akbar, Nashr
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 2 No. 2 (2022): July-December 2022
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v2i2.5121

Abstract

The crisis caused by the COVID-19 pandemic is more severe than other crises that have occurred before such as the crisis in 2008. This is because of the speed and scale it has created. The purpose of this study was to determine the effects of the COVID-19 pandemic crisis on changes in the behavior of Muslims in Indonesia, namely accelerating the payment of zakat during the Covid-19 pandemic. The data used in this study is primary data, where data were collected through questionnaires to respondents who were selected purposively throughout the big islands of Indonesia and collected as many as 256 respondents. By using the Structural Equation Modeling (SEM) Partial Least Square approach, it is found that several variables have an influence on the behavior of Muslims to accelerate paying zakat, including the Attitude variable and the Perceived Behavioral Control variable. However, it was found that the Subjective Norm variable was not proven to significantly influence the behavior of Indonesian Muslims to accelerate paying zakat during the COVID-19 pandemic crisis. The limitations of this study are that the sample that dominates is only from the island of Java and the age proportion of the respondents is dominated by millennials and generation z.
Why does Waqf Literacy Matter? Akbar, Nashr; Kassim, Salina
Global Review of Islamic Economics and Business Vol. 11 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2023.111-08

Abstract

Many studies have highlighted a low literacy level of waqf among Muslims all over the world. In Indonesia, an effort to measure the level of waqf literacy using an index was initiated by the Indonesian Waqf Board in 2020. The result has proven that there is a low level of waqf literacy in Indonesia. This study aims to explore the reasons behind the low level of waqf literacy and understand the importance of waqf literacy. Based on a literature survey, the following aspects need to be clearly explained and elaborated to effectively improve waqf literacy among the public. First, the unique characteristics of waqf compared to other Islamic alms; second, waqf literacy is positively related to waqf collection; third, the utilization of waqf can be further enhanced when the literacy is higher; and fourth, disputes and conflicts about waqf ownership are frequently due to lack of waqf literacy. In summary, this study is expected to increase the interest and attention of all stakeholders toward enhancing waqf literacy. Waqf authorities and waqf institutions are encouraged to intensify education and socialization about waqf, while researchers are expected to study more on waqf literacy. To further develop the waqf sector, it is necessary to have a road map to increase waqf literacy. Originality/Value: The study aims to explore the reasons behind the importance of waqf literacy in Indonesia. Identifying these reasons in the Indonesian context could pave the way for tailored interventions and policies to improve waqf literacy, which may have implications for similar contexts elsewhere.
The Potential of Bait al-M l wa Tamwil (BMT) in Developing The Border Area of Indonesia - Malaysia Maulana, Muhammad Iqbal; Akbar, Nashr
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 11 No. 1 (2019)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v11i1.6834

Abstract

This research aims at investigating the potential of Bait al-Māl wa Tamwil (BMT) in the development of border areas of Indonesia-Malaysia by prioritizing the welfare approach. Primary data was obtained through in-depth interviews with respondents from academics, practitioners, and regulators. The Analytic Network Process (ANP) method and Benefit Opportunity Cost Risk (BOCR) network are used to review the interview results. The results reveal that BMT is able to help the development of the border areas. Moreover, the aspects of benefit and opportunity in exploiting BMT is more significant than the cost and risk aspects. There are three alternative strategies to be implemented in order to maximize the benefits and opportunities and also minimize the costs and risks, namely the capital of third parties, linkage programs, and special regulations. Penelitian ini mengkaji potensi Bait al-Māl wa Tamwil (BMT) dalam pembangunan di wilayah perbatasan Indonesia-Malaysia dengan memprioritaskan pada pendekatan kesejahteraan. Data primer penelitian ini diperoleh melalui wawancara mendalam dengan responden yang berasal dari akademisi, praktisi dan pembuat kebijakan. Metode Analytic Network Process (ANP) and Benefit Opportunity Cost Risk (BOCR) network digunakan dalam analisis hasil wawancara. Dalam studi ini ditemukan bahwa BMT berpotensi untuk dapat membantu pembangunan di wilayah perbatasan, Selain itu, aspek manfaat dan peluang dari pemanfaatan BMT lebih signifikan daripada kerugian dan resikonya. Ada tiga strategi alternative yang dapat diimplementasikan untuk memaksimalkan manfaat dan peluang dari BMT dan juga meminimalisir kerugian dan resikonya, yaitu modal pihak ketiga, keterkaitan antar-program, dan peraturan-peraturan khusus terkait.
Efficiency Comparison between Conventional and Islamic Rural Banks in Sumatra during the COVID-19 Pandemic Akbar, Nashr; Ikhwan, Ihsanul; Riani, Ririn
Muslim Business and Economics Review Vol. 2 No. 2 (2023)
Publisher : Universitas Islam Internasional Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56529/mber.v2i2.185

Abstract

This study aims to examine and compare the efficiency of conventional rural banks and Islamic rural banks in their roles as intermediary institutions during the COVID-19 pandemic in Sumatra, Indonesia. Furthermore, the efficiency determinants were further analysed to find some variables that affect rural banks’ efficiency. Non-Parametric approach, Data Envelopment Analysis (DEA), and Tobit Regression are employed in this study. The results show that Islamic rural banks have better efficiency performance compared to conventional rural banks, but that there is a fluctuating efficiency trend experienced by both types of rural banks during the observation period. In addition, the potential improvement result indicates that financing and operating revenue variables are the main causes of rural bank inefficiency. Furthermore, the Tobit Regression result finds that capital and bank size significantly improve the efficiency level, but that risk significantly reduces bank efficiency.
Thematic Analysis of The Role of Zakat In Improving Economic Welfare (Case Study: BAZNAS Bogor) Hija, Liya Nabilatul; Akbar, Nashr
Al-Infaq: Jurnal Ekonomi Islam Vol. 16 No. 1 (2025)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/alinfaq.v16i1.2291

Abstract

This research aims to analyze the role of zakat in empowering local economy through strategic management of zakat by BAZNAS Bogor. A reflexive thematic analysis by Braun and Clarke has been adopted as a research method supported by NVivo 15 software. Data was collected from 13 journal articles from the Dimension database that met the predetermined criteria to be analyzed in this research. The results found that BAZNAS Bogor has implemented various programs to empower the socio-economy of mustahiq. These programs have shown positive impacts on income growth and business sustainability of mustahiq. Several key themes have been identified as the driving factors of the success of BAZNAS in improving the role of zakat in economic empowerment, including transparency, cooperation with the government, effective distribution mechanism, targeted program, and strong supervision. These results provide insights into zakat institutions on how to improve the economic welfare of mustahiq. As a policy recommendation, BAZNAS is advised to integrate empowerment programs with a digital data-based monitoring and evaluation system to ensure the effectiveness and sustainability of social interventions.
Efficiency Analysis of Zakat Distribution on Interprovincial Human Development Index In Digital Era Arsyi, Muhammad; Akbar, Nashr
Al-Infaq: Jurnal Ekonomi Islam Vol. 16 No. 2 (2025)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/alinfaq.v16i2.2318

Abstract

This study aims to evaluate and analyze the efficiency of zakat distribution per province in Indonesia from 2020 to 2023 towards the achievement of the Human Development Index (HDI). The variables used in this research are zakat distribution on sectors (Education, Health and Economy) as input variable and HDI indicator as output variable. In addition, the determinants of efficiency are also further analyzed to find factors that can be optimized to improve the level of efficiency. This research uses Data Envelopment Analysis (DEA) Bootstrapping to measure the relative efficiency of zakat distribution per province In Indonesia, this research investigates how effective zakat is in improving human development outcomes in Indonesia The findings are expected to identify high and low performing provinces in zakat management, as well as provide insights and policy recommendations to improve zakat distribution strategies and optimize its socio economic impact, especially in the context of poverty alleviation and regional development in Indonesia.
A data envelopment analysis of Sharia stock listed companies on the Jakarta Islamic Index Suryomurti, Wiku; Surur, Miftakhus; Akbar, Nashr; Maulida, Syahdatul
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.art8

Abstract

Purpose – This study analyzes the efficiency of companies listed on the Jakarta Islamic Index (JII) during the 2020–2023 period. Method – This study applies data envelopment analysis (DEA) using total assets, equity, and operational expenses as input variables, with market capitalization and earnings per share (EPS) as output variables. Market capitalization is employed to capture a firm’s ability to convert internal resources into market-recognized value as shaped by investor perception.Findings – The results indicate that most JII companies operate inefficiently, with efficiency scores below 0.2. Several benchmark firms form the efficiency frontier: Adaro Energy Indonesia (2022), Indo Tambangraya Megah (2022), Bumi Resources Minerals (2021), Unilever Indonesia (2021), and Aspirasi Hidup Indonesia (2021). The sector-wise analysis indicates that the financial sector exhibits the highest and most consistent scale efficiency. In contrast, from an industrial perspective, the transportation and energy sectors demonstrate the most optimal efficiency performance. Regarding ownership structure, state-owned enterprises consistently achieve higher scale efficiency than privately owned companies. Further analysis suggests that efficiency improvements are primarily driven by output performance, particularly market capitalization, highlighting the relevance of an output-oriented approach to long-term efficiency strategies. Implications – This perspective suggests that efficiency in Sharia Stock Listed Companies depends not only on internal management performance, but also on external market perceptions that determine their market value. Originality – This study offers originality by employing DEA approach to assess the efficiency of Sharia stock-listed companies in the JII, integrating sectoral, industrial, and ownership perspectives that have received limited attention in prior research.
Co-Authors Abdul Mughni Abrista Devi Arip Rahman Arsyi, Muhammad Erus Effendi, Erus Grandis Imama Hendra, Grandis Imama Haeikaly, Muhamad Haeikaly, Muhamad Herindar, Evania Hija, Liya Nabilatul Ikhwan, Ihsanul Indra Indra Izza, Nadia Nurul Izzah, Ahmad Jalil, Nurhidayati Kasrul Khairunisa, Rizanti Khairunisa, Rizanti Khoirudin, Ahmad Luqman Hakim Handoko Masputra, Iryandi Maulana, Muhammad Iqbal Maulida, Syahdatul Mujahidah, Anisa Syahidah Nuralam, Firly Nurizal Ismail Putra, Rizki Rachmad, Dedy Riani, Ririn Saim Kayadibi, Saim Salina Kassim Surur, Miftakhus Suryomurti, Wiku Thuba Jazil Wijaya, Rusdiana Priyatna