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All Journal Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam AL-MAIYYAH: Media Transformasi Gender dalam Paradigma Sosial Keagamaan
Hannani Hannani
Institut Agama Islam Negeri Parepare
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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IMPLEMENTATION OF GOOD ZAKAT GOVERNANCE IN ZIS MANAGEMENT: A CASE STUDY OF BAZNAS, BARRU DISTRICT Rabiatul Adawiyah; Andi Bahri; Zainal Said; Hannani Hannani; Suarning Suarning
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9517

Abstract

This study aims to analyze the implementation of Good Zakat Governance (GZG) in the management of zakat, infaq, and alms (ZIS) at BAZNAS Barru Regency. The background of this study is based on the increase in ZIS collection every year, although it is still faced with internal obstacles such as limited human resources and field coordination, as well as external challenges in the form of the community's economic conditions. This study focuses on the application of GZG principles that include transparency, accountability, responsibility, independence, and fairness in the planning, implementation, and supervision of ZIS management. The research method used is a qualitative descriptive approach with a case study approach, through interviews, observations, and documentation at BAZNAS Barru Regency. The results show that the principle of transparency is implemented through a SIMBA-based reporting system and PSAK 109, and accountability is realized through internal and external audits. Independence is strengthened by cooperation between BAZNAS, local governments, and the private sector, while the principle of justice is reflected in the distribution of zakat according to the needs of mustahik in various regions. However, limited human resources, low community participation, and a manual verification system remain the main obstacles. This research contributes to strengthening zakat governance at the regional level and enriches academic studies on the implementation of Good Zakat Governance in Indonesia.
Requestioning Pregnant Women Again Out of Wedlock in Bugis Community in the Modern Era: Perspective of Human Rights and Islamic Law Hannani Hannani
AL-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan Vol 14 No 1 (2021): AL-MAIYYAH
Publisher : LPPM IAIN Parepare

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Abstract

This study aims to discuss the issue of pregnant women out of wedlock in Bugis community in the modern era in relation to the shift in the value of customary sanctions from the perspective of human rights and Islamic law. This study consists of two problems, namely the application of customary sanctions against women who are pregnant out of wedlock and the shift in the value of customary sanctions against women who are pregnant out of wedlock in the modern era from the perspective of human rights and Islamic law. The research methodology was carried out using a qualitative-descriptive field research approach. Data collection by way of observation, interviews, documentation. Sources of data are from the Bugis community, both academics and traditional leaders. Data processing is carried out with data related to the study and data analysis carried out by the theory of legal change and the theory of human rights. The results of the study show that 1) The application of customary sanctions against pregnant women out of wedlock in Bugis community is seen as a disgrace and shame so that customary sanctions called dipaoppangi tana apply, namely women are considered dead and the lineage from their family is erased, unless men are willing marrying a woman who causes her to become pregnant, or it can be with another man who is commonly known as pattongko siri, and 2) Traditional sanctions against women who become pregnant out of wedlock have experienced a shift in values both in the system of norms after being studied in Islamic law and human rights.
Co-Authors Andi Bahri Rabiatul Adawiyah Suarning Suarning Zainal Said