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Covid-19 and Efficiency in Zakat Institutions: Evidence from Indonesia Muhammad Syamsul Bahri; Evania Herindar; Aam Slamet Rusydiana
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8757

Abstract

This study aims to investigate the efficiency of Zakat institutions in Indonesia. To examine the efficiency of Zakat institutions, we employed the Data Envelopment Analysis method. The objects in this study are 17 Zakat institutions in Indonesia, classified into two: public Zakat institutions and private Zakat institutions. The data in this study comes from the annual reports of 17 Zakat institutions in Indonesia during the 2014-2020 period. The input variables in this study include salaries expense, operational expense, and total assets. The output variables in this study include Zakat collected and Zakat distributed. The results of this study indicate that during 2014-2020, the efficiency of Zakat institutions has a fluctuating trend. In 2014-2016, public Zakat institutions experienced a successive increase in efficiency before experiencing a decline in the 2017-2018 period. Efficiency of public Zakat institutions increased again from 2018 to 2019 but stagnated in the 2019-2020 period. In contrast, efficiency of private Zakat institutions decreased successively during the 2014-2016 period and experienced a slight increase in 2017 before declining again in 2018. However, private Zakat institutions experienced a significant increase in the 2018-2020 period. This study also reveals that private Zakat institutions are generally more efficient in managing inputs and maximizing desired outputs than public Zakat institutions. Moreover, to portray the efficiency level of Zakat institutions during Covid-19, we analyze the efficiency level of Zakat institutions in Indonesia in the 2019-2020 period as a whole. The results of this study found that overall, Zakat institutions in Indonesia experienced a significant trend of increasing efficiency value.
EXPLORING THE RICH TAPESTRY OF JAMBI MALAY TRADITION AND CULTURE: A COMPREHENSIVE STUDY OF KOMPANGAN IN JAMBI SEBERANG Abdullah Haidar; Evania Herindar; Fauziah Chairiyati; Nur Hendrasto
Jurnal komunikan Vol. 2 No. 2 (2023): Komunikan: Jurnal Komunikasi dan Dakwah
Publisher : Departemen Komunikasi dan Penyiaran Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jurnalkomunikan.v2i2.346

Abstract

The purpose of this research is to explain the history of Kompangan as a musical instrument and the roles of Ulu Gendong Group in preserving the Kompangan as traditional Malay arts in Jambi Seberang. By using anthropological research, the results of this study indicate that Kompangan art is Malay Islamic culture and traditional musical of Jambi Province especially from Jambi Seberang. Kompangan have been brought by immigrants from the Middle East. Sambilan Group was founded in Kampung Tengah, Jambi, and that is where Kompangan got its start. Kompangan art has evolved in several districts one of them in Ulu Gedong. Ulu Gedong, Riyatul Jannah, Riyatul Abedin, and Al-Hidayah are the four main compangan groups that make up from Ulu Gedong. Young generation play a crucial role in the preservation of Kompang in Jambi Seberang. The goal for the next generation will value their culture more and keep their cultural legacy alive, particularly this Kompangan art.
Strategic Financial Planning in the Context of Sharia Principles: A Study of Indonesia’s Sandwich Generation Haidar, Abdullah; Evania Herindar; Fauziah Chairiyati; Nur Hendrasto
AL-MUZARA'AH Vol. 12 No. 2 (2024): AL-MUZARA'AH (December 2024)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.12.2.289-309

Abstract

This study investigates the factors influencing the intention of Indonesia's sandwich generation to adopt sharia-compliant financial planning. With a focus on attitudes, knowledge, subjective norms, financial self-efficacy, and religiosity, this research aims to clarify how these elements shape the behavioral intentions of individuals responsible for financially supporting both older and younger family members. Using the Theory of Planned Behavior as a framework, the study conducted a survey across key regions of Java and applied PLS-SEM for data analysis. The findings reveal that while attitudes and knowledge have a limited direct effect on the intention to engage in sharia-compliant financial planning, subjective norms, financial self-efficacy, and religiosity exhibit a significant positive influence. These results underscore the importance of social support, personal financial confidence, and religious values in fostering sharia-compliant financial behavior within this demographic. The study provides insights for policymakers and financial institutions aiming to enhance financial literacy and sharia-compliant practices among Indonesia’s sandwich generation.
AI IN FATWA FORMULATION: TRANSFORMING SHARIA-COMPLIANT FINANCE Priantina, Anita; Mimma Maripatul Uula; Aufa; Evania Herindar
Journal of Central Banking Law and Institutions Vol. 4 No. 3 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v4i3.446

Abstract

Fatwas play a pivotal role in Islamic jurisprudence, serving as legal instruments to ensure that financial practices align with Shariah principles. For Islamic financial institutions, timely and accurate fatwas are essential to maintain compliance, operational clarity, and stakeholder trust. However, the fatwa development process is often time intensive. This study examines how artificial intelligence (AI) can be leveraged to enhance the efficiency and responsiveness of fatwa formulation. Using the Analytic Network Process (ANP), Shariah advisors and members of the Shariah Supervisory Board of Islamic Financial Institutions assessed the benefits, costs, opportunities, and risks associated with AI adoption. AI’s capacity for comprehensive data analysis is found to be the most weighted benefit. Key concerns include the cost of scientific verification, the risk of automating sacred decision-making, and the weakening of istinbath (legal reasoning) by scholars. To harness AI’s potential while preserving the integrity of Islamic jurisprudence, it is essential to have appropriate tools, training, and governance frameworks in place. AI has the potential not only to streamline the issuance of fatwas but also to transform the responsiveness and scalability of Shariah-compliant financial services. This study contributes to the literature on AI and Islamic jurisprudence by presenting an evidence-based framework for the responsible integration of AI in Shariah governance.