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All Journal JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi AT-TURAS: Jurnal Studi Keislaman Journal of Islamic Accounting and Finance Research Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Proceeding ISETH (International Summit on Science, Technology, and Humanity) Journal of Islamic Economics Lariba Hikmatuna IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Profetika: Jurnal Studi Islam
Lukmanul Hakim
Universitas Muhammadiyah Surakarta
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Effectiveness of Online Zakat during the Covid-19 Pandemic by Amil Zakat Institutions in Boyolali, Indonesia Lukmanul Hakim; Anggara Indra Setyaningsih
Journal of Islamic Economics Lariba Vol. 8 No. 2 (2022)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol8.iss2.art6

Abstract

Zakat is the third pillar of Islam that should be fulfilled for Muslims and has a high worship value in Allah SWT. The existence of this zakat can alleviate poverty and increase state income if a country can optimize the collection of zakat funds. One way to optimize the collection is to use digital technology. At this time, the amil zakat institution has harnessed the complexity of digital technology to collect zakat funds online. This study aims to determine the effectiveness of online zakat and which amil zakat institution is more efficient in using online zakat, specifically at the amil zakat institutions: BAZNAS Boyolali, LAZISMU Boyolali, and LAZ Harapan Umat Boyolali. The research used is a type of qualitative research. The data is derived from primary sources such as interviews and documentation and secondary sources such as scientific articles. The results of this study show that online zakat is quite effective to use, as evidenced by the percentage increase in funds from 2019-2021. BAZNAS Boyolali increased by 15.9%, LAZISMU Boyolali increased by 118%, and LAZ Harapan Umat Boyolali increased by 91%. Additionally, it can be demonstrated by the fewest flaws and complaints about Online zakat. It can provide convenience for muzakki to pay zakat wherever and whenever. The most popular online zakat payment option is WhatsApp for individuals and payroll for ASN or other private employees.
Comparative Analysis Of The Thoughts Of Umer Chapra And Dawam Rahardjo In Syariah Banking lukmanul hakim; A.M. Fadli Dzil Jalal Dzil Jalal
JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Vol 22 No 2 (2023): September 2023
Publisher : LP2M STAI Miftahul 'Ula (STAIM) Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/lentera.v22i2.1042

Abstract

This research aims to compare two Islamic economists, namely Umer Chapra and Dawam Rahardjo, regarding Islamic banking, which includes its goals, principles, and systems. The method used in this research is the literature study method; besides that, this research also uses a comparison method between two Islamic economists, namely Umer Chapra and Dawam Rahardjo. The results of this study indicate differences and principles of thought between Umer Chapra and Dawam Rahardjo; Umer Chapra disapproves of the use of riba in the banking process because there is a legal basis for prohibiting riba in the Qur'an. This is different from Dawam Rahardjo's view in principle; several conditions allow excess borrowing of money or riba due to a decrease in the value of the currency so that the value in the past is not comparable to the value of money in the future (inflation theory) so that additional funds are needed to cover losses arising from the decline in the value of money. Regarding the principles of Islamic economic development, these two figures have the same thoughts related to recommended economic development cooperation, such as using the zakat, alms, and waqf methods, and have the same thoughts regarding Islamic banking in terms of management. Also, there is support related to implementing sharia-based banking in Indonesia.
Takaful Industrial Research Developments: A Bibliometric Analysis On The Scopus Database Lukmanul Hakim; Muhklis Sirotul Munir
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 12 No 1 (2023): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v12i1.1020

Abstract

This study aims to describe research development in the takaful industry from 2013 to 2022. This study used bibliometric analysis research methods. The data used is only sourced from research in the takaful industry field indexed by Scopus. There were 261 articles analyzed using Vosviewer software. This research shows that Malaysia is the most significant contributor to research in the takaful industry. Salman is the most prolific writer, with 18 articles. Moreover, the Journal of Islamic Accounting and Business Research became the most popular journal with the most contribution in publishing articles in the takaful industry. Potential future topics are deposit insurance, takaful insurance, and Sharia governance associated with Islamic banking. The contribution of this research can be used as a consideration for discussion topics in research in this field.
Social and Environmental Contribution of Indonesian Baitul Maal wat Tamwil (BMT) to the SDGs Implementation Aminudin Ma'ruf; Tilla Ira Sellani; Lukmanul Hakim; Shahbaz Alam
Profetika: Jurnal Studi Islam Vol. 26 No. 01 (2025): Profetika Jurnal Studi Islam 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v26i01.8863

Abstract

Objective: This study aims to analyze the social and environmental contribution of Baitul Maal wat Tamwil (BMT) in Indonesia in supporting the implementation of SDGs in Indonesia. Theoretical framework: The underpinning theoretical framework of the study lies in the concept of Islamic economics with special reference to its social and environmental contributions. Literature review: The study's literature review provides the research development based on previous findings. It highlights the gap in the literature in the field of study, which needs to be addressed. Methods: The paper uses primary data that were obtained from in-depth interviews with 24 BMTs in several jurisdictions in Indonesia. A qualitative research method was used to explore and analyze BMTs' role thoroughly. Results: The results of this study inferred that BMTs in Indonesia have been actively contributing to society's social and environmental development. Their contributions are implemented through innovative programs tackling social and environmental issues. However, few BMTs contributed to one aspect but not the other and are expected to improve their contribution. This paper is unique from previous research with some recommendations and future implications. Implications: The study suggests some essential policy implications supporting the contributions of BMT in tackling the social and environmental issues in achieving the SDGs. Novelty: The research comes with new perspectives in the study of BMT towards SDGs implementation.
Artificial Intelligence and Islamic Law: Testing the Validity of ChatGPT in the Field of Zakat Fauzul Hanif Noor Athief; Lukmanul Hakim; Tika Widiastuti; Aminullah Furqoni; Marwini
Hikmatuna : Journal for Integrative Islamic Studies Vol 12 No 1 (2026): Hikmatuna: Journal for Integrative Islamic Studies, June 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/hikmatuna.v12i1.12550

Abstract

Technological advancements have shifted the process of knowledge acquisition from textbooks and teachers to individuals independently seeking information through other source. Artificial Intelligence (AI), with ChatGPT as a natural language processing tool, has become one of these references. In Islam, the tradition of learning is emphasized through the transmission of knowledge from teachers, known as sanad, rather than through self-study or autodidacticism. This research focuses on the validity of ChatGPT's responses to user questions on the topic of zakat as one of the pillars of Islam. The study employs content analysis of answers obtained from ChatGPT and compares these responses against three primary references: Yusuf Qardawi's "Fiqh al-Zakat," Ahmad Sarwat's "Encyclopedia of Indonesian Fiqh," and the guidelines from the National Zakat Agency. The scores were determined using a 0 to 5 scoring rubric to assess the degree to which ChatGPT’s responses aligned with the primary references. The findings indicate that ChatGPT's understanding of the basic concepts of zakat has a validity score of 3.58 and a completeness score of 3.75. For the dimension of zakat objects, the validity score is 3 and the completeness score is 3.5. However, for the dimension of modern zakat, the validity score drops to 1, with a completeness score of only 0.5. Therefore, the use of ChatGPT as a learning tool for the topic of zakat should be considered a supplementary resource rather than a primary reference. Users of ChatGPT are advised to continue consulting authentic and authoritative references for deeper understanding.
Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis Fauzul Hanif Noor Athief; Mohammad Aulia Rachman; Darlin Rizki; Lukmanul Hakim; Mohd Shahid Bin Mohd Noh
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.14168

Abstract

Purpose - This study investigated the policies over countries, specifically concerning the taxation in its regard with the zakat collection. The aim is to see whether making zakat compulsory helps solving zakat collection problem or not.Method - The study used a descriptive analysis model with a qualitative approach.  The range of data collected in 2006-2017 came from nine countries, namely Saudi Arabia, Kuwait, Sudan, Jordan, Brunei Darussalam, Malaysia, Indonesia, Singapore, Pakistan.Result - The results of this study indicate that Sudan, Brunei Darussalam, Singapore and Pakistan follow a mandatory approach while Malaysia, Kuwait, Indonesia, Jordan and Saudi Arabia follow a voluntary approach.  It was also found that a mandatory approach attracted more zakat collection as indicated by the zakat collection ratio.Implication - Pointing out that mandating zakat by imposing it through regulations helps collect more zakat payments.Originality - This research specifically contributes to studying the tax system in various countries to stimulate the collection of zakat by using a comparative study.
Do Global Uncertainty Factors Affect Islamic Banking Stability? Evidence from Indonesia Angga Hergastyasmawan; Ellen D Oktanti Irianto; Sigit Hartoko; Lukmanul Hakim; Nur Rizqi Febriandika
Al-Tijary Vol. 11 No. 2 (2026): AL-TIJARY VOL. 11, NO. 2, JUNI 2026
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/6pw3h393

Abstract

Growing global uncertainty increasingly challenges banking stability, particularly in emerging economies vulnerable to external economic and geopolitical shocks. Although Islamic commercial banks are considered more resilient under Sharia principles, evidence on how different dimensions of global uncertainty affect their stability remains limited. This study investigates the long-run and short-run effects of global uncertainty on Islamic Commercial bank stability in Indonesia during 2016–2025 using the Vector Error Correction Model (VECM). Global uncertainty is proxied by U.S. Economic Policy Uncertainty (EPU), U.S. Geopolitical Risk (GPR), and the CBOE Volatility Index (VIX), while interest rates, exchange rates, and inflation serve as domestic control variables. In the long run, EPU and GPR positively affect Islamic bank stability, whereas inflation has a significant negative effect. The volatility index, interest rates, and exchange rates are insignificant, and no variables significantly influence stability in the short run. These findings indicate gradual long-run adjustment to external shocks. This study demonstrates that global uncertainty affects Islamic bank stability through distinct transmission mechanisms, implying that regulators should strengthen macroprudential policies while Islamic banks should enhance long-term resilience against external shocks.
Zakat Literacy Level of Residents and Muhammadiyah Sympathists in Krajan Village Lukmanul Hakim; Ikhwan Adriansyah
JURNAL AT-TURAS Vol 10, No 1 (2023): Moderation of Religion and Islamic Law
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/at-turas.v10i1.5916

Abstract

Krajan Village is a village with a majority Muhammadiyah population located in Banyumas Regency, however one of the institutions under the auspices of Muhammadiyah namely LazisMu Krajan Village is claimed to be in a passive condition, even though LazisMu Krajan Village as an institutional structure is under the auspices of LazisMu Banyumas Regency which is LazisMu with a myriad of achievements, starting from 2018 to 2022 Lazismu Banyumas Regency won several awards as the best amil zakat infak and shodaqoh institution at provincial to national levels. This phenomenon prompted researchers to measure the zakat literacy level of residents and Muhammadiyah sympathizers in Krajan Village and to measure the phenomena that affect the level of zakat literacy. The scope of this research lies in the residents of Krajan Village, Banyumas Regency, the majority of whom are Muhammadiyah sympathizers and members. This study uses a descriptive qualitative method with primary data obtained from interviews with Krajan Village residents who are classified as Muhammadiyah members and sympathizers regarding matters related to zakat literacy. The results of this study indicate that the level of literacy among Muhammadiyah residents and sympathizers in Krajan Village is still classified as poor in terms of knowledge and practice of zakat, this phenomenon is inseparable from the poor condition of LazisMu in Krajan Village, as evidenced by the poor management of the institution, to the minimal realization of the program. which then significantly affects the literacy quality of the citizens and Muhammadiyah sympathizers. The results of this study can be used as a general description of the literacy quality of the Krajan Village community to be used as a reference in improving professional institutional governance, and increasing the realization of programs for collecting, utilizing, and distributing zakat for LazisMu Krajan Village.
Sharia Financial Literacy of UMS MSMEs Related to Sharia Bank Financing Products Hasib Nazri; Lukmanul Hakim
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

Purpose: This study aims to determine the level of understanding and application of Islamic financial literacy in Micro, Small, and Medium Enterprises (MSMEs) around the University of Muhammadiyah Surakarta (UMS) Campus in utilizing Islamic bank financing products. MSMEs have a strategic role in the national economy, but the level of Islamic financial literacy in Indonesia in general is still lagging behind conventional finance. Methodology: The research method used is qualitative descriptive. Data was collected through in-depth interviews, observations, and documentation of 15 MSME actors engaged in various fields, especially culinary. The sampling technique was carried out by purposive sampling and data analysis using the Miles, Huberman, and Saldaña models which included data reduction, data presentation, and conclusion drawn. Results: The results of the study show that the level of sharia financial literacy of MSME actors around UMS is still relatively low. In terms of knowledge, the majority of respondents were in the category of Not Literate (46.7%) and Less Literate (40.0%). In terms of financial behavior, most respondents (66.7%) are in the Less Literacy category. Regarding access to financing, as many as 60.0% of respondents were in the Not Literate category, which showed a major obstacle in reaching Islamic banking products due to a lack of understanding of the product and how to apply. This study concludes the need for more active and innovative socialization from Islamic banking to increase the literacy and interest of MSME actors in sharia financing products.
Legal Analysis of Non-Halal Funds from P2P Investors in The Sharia Fintech Industry According to POJK Number 77 of 2016 Yulya Yulya; Lukmanul Hakim
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This study is motivated by the strict provisions in Financial Services Authority Regulation (POJK) Number 77 of 2016 regarding the requirement for the halal status of investor funds on sharia fintech platforms. This condition creates a legal gap between positive law and sharia principles, which could threaten the integrity and public trust in the sharia financial industry. The main issue of this study is how to conduct a juridical analysis of non-halal funds from P2P investors in the Islamic fintech industry according to POJK Number 77 of 2016 and its implications for Islamic law. The methodology used is a normative (doctrinal) legal study with a legislative, conceptual, and Islamic fatwa approach. Data was collected through a literature survey on legislation, DSN-MUI fatwas, and Islamic economic law literature. Analysis was conducted to identify relationships and gaps using teleological, methodical, and grammatical interpretations between POJK 77/2016 and Islamic legal principles. The results of the study show that POJK 77 of 2016 does not explicitly regulate the halal status of investor funds in sharia fintech, thus potentially violating sharia principles, such as the prohibition of riba, gharar, and maysir. This disharmony causes legal uncertainty and can invalidate sharia financing agreements. This study recommends the establishment of specific regulations for sharia fintech that integrate DSN-MUI provisions, require verification of investor funds, and strengthen the role of the Sharia Supervisory Board (DPS). Thus, the Islamic fintech system in Indonesia can operate legally, ethically, and in accordance with the principles of Islamic maqashid.
Co-Authors A.M. Fadli Dzil Jalal Dzil Jalal Aminudin Ma'ruf Aminullah Furqoni Angga Hergastyasmawan Anggara Indra Setyaningsih Ellen D Oktanti Irianto Fauzul Hanif Noor Athief Hasib Nazri Ikhwan Adriansyah Marwini Mohammad Aulia Rachman Mohd Shahid Bin Mohd Noh Muhklis Sirotul Munir Nur Rizqi Febriandika Septia Tri Amalia Shahbaz Alam Sigit Hartoko Tika Widiastuti Tilla Ira Sellani Widya Rahmawati Yulya Yulya