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All Journal I-Finance Journal I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf
Hikmah Endraswati
Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Implementasi Islamic Corporate Governance Pada Lembaga Keuangan Mikro Syariah Berbasis Pesantren Sopia Laila Nugraha; Hikmah Endraswati
I-Finance Journal Vol 8 No 2 (2022): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v8i2.13910

Abstract

The purpose of this study was to determine and analyze the implementation of Islamic Corporate Governance in Islamic microfinance institutions boarding school-based namely a study at BWM Almuna Berkah Mandiri Yogyakarta in 2020. This study used a qualitative descriptive approach with Miles and Huberman analysis techniques. Data were collected through observation, interviews, and documentation. This study looks at Islamic Corporate Governance (ICG) on sharia compliance with the representation of ICG principles on the leadership of Rasulullah SAW (shiddiq, amanah, tabligh, fathanah), fair and Shariah Compliance. The results of this study indicate that the implementation of Islamic corporate governance at the Islamic Microfinance Institution of the Micro Waqf Bank (LKMS BWM) Almuna Berkah Mandiri Yogyakarta in 2020 has not been implemented as a whole. When viewed using six indicators of Islamic corporate governance, LKMS BWM Almuna Berkah Mandiri has implemented ICG on the indicators of trust (trustworthiness/accountability), tabligh (delivering truth/responsibility), and fairness (fairness). LKMS BWM Almuna has not fully implemented ICG on indicators of shiddiq, fathanah, and shariah compliance in institutional governance, namely in delivering information to stakeholders, in terms of work experience (educational level) and HR expertise as well as auditing as needed in BWM LKMS governance.
Analysis of Farmers' Understanding and Compliance in Paying Agricultural Zakat in Tebedak Village, Ogan Ilir Melis Melis; Hikmah Endraswati; Annisa Astrid
Jurnal I-Philanthropy Vol 3 No 1 (2023): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v3i1.16505

Abstract

This article aims to analyze the extent to which farmers in Tebedak Village pay agricultural zakat. The method used in this writing is field research, employing a qualitative approach. The study involved 10 farmers as respondents from Tebedak Village, Ogan Ilir. Data collection techniques included observation, interviews, and documentation. Direct observation was conducted to observe problems and phenomena within the community, particularly among farmers in Tebedak Village, Ogan Ilir District. The study revealed that the majority of farmers in Tebedak Village, Ogan Ilir Regency, had a limited understanding of agricultural zakat due to insufficient knowledge and a lack of socialization from institutions, the government, and village officials regarding various types of zakat maal. Farmers often mistake zakat for infaq and alms, and consider zakat maal as a voluntary act that may or may not be paid. Furthermore, the level of compliance among farmers in paying zakat is not fully satisfactory, as revealed through interviews with the respondents. This can be attributed to their ignorance and lack of awareness about the obligation to pay agricultural zakat.
Co-Authors Annisa Astrid Melis Melis Sopia Laila Nugraha