Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Review on Islamic Accounting

Efficiency and Productivity Performance of Dompet Dhuafa based on the Type of Fund for 2010-2019 Maliha, Hasna
Review on Islamic Accounting Vol. 3 No. 2 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i2.377

Abstract

The Islamic social finance industry in Indonesia is one of the industries that is growing very rapidly every year. This can be seen from the growth in the number of zakat management institutions that continue to increase, both those formed by the government and those formed by the community. The rapid development of the number of zakat management institutions raises the level of competition between zakat institutions getting stronger. To be able to compete in this industry, Dompet Dhuafa as one of the zakat management institutions must be able to compete with other zakat management institutions by improving performance optimally. The purpose of this study is to analyze the level of performance efficiency and productivity of Dompet Dhuafa for the 2010-2019 period based on the type of funds it manages. The methods used in this research are Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) methods. The estimation results show that Dompet Dhuafa has not achieved an optimal level of performance efficiency and relatively low productivity. This can be seen from the average efficiency score from 2010-2019 which only reached 0.66 and the average productivity level of Dompet Dhuafa reached 0.958.
Book Review: An Islamic Perspective on Governance Maliha, Hasna
Review on Islamic Accounting Vol. 5 No. 2 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i2.684

Abstract

Governance has become a central concept in contemporary discourse regarding economic development, political stability, and social welfare. This concept encompasses various dimensions, ranging from corporate governance and economic governance to public governance, which involves mechanisms where political and administrative authorities are used to manage a country's resources. This article presents a synthesis of the book An Islamic Perspective on Governance written by Zafar Iqbal and Mervyn K. Lewis. This book fills a gap in the literature by presenting a systematic analysis of governance issues from an Islamic economic perspective, a viewpoint often overlooked in Western discourse. The authors explore classical and contemporary Islamic sources to build a governance framework, which is then compared with Western perspectives. The focus of the study includes theories of justice, taxation, budget deficits, accountability, and corruption. This article aims to provide a comprehensive understanding of how Islamic principles can be applied in modern governance, while simultaneously offering a critique of conventional approaches.