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All Journal Jurnal Global Futuristik : Kajian Ilmu Sosial Multidisipliner SALSABIL : Journal of Sharia and Economic Law
Irham Dongoran
Sekolah Tinggi Agama Islam As-Sunnah Deli Serdang
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Shariah Compliance and Governance Accountability in Disaster Aid Distribution: A Comparative Analysis of Aceh Tamiang and Padang Flash Flood Relief Operations Irham Dongoran; Ahmad Nizar
SALSABIL : Jurnal Syariah dan Hukum Ekonomi Vol 2 No 1 (2026): SALSABIL : Journal of Sharia and Economic Law
Publisher : Program Studi Hukum Ekonomi Syariah STAI As-Sunnah Deli Serdang, Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51590/salsabil.v2i1.65

Abstract

This article examines the shariah compliance and governance accountability mechanisms employed in two Islamic higher education institution-led disaster relief operations in Indonesia during late 2025. Drawing on empirical data from documented relief distributions in Aceh Tamiang (November 2025) and Padang, West Sumatra (December 2025), the study analyzes how Islamic legal principles of amanah (trustworthiness), transparency, and adl (justice) were operationalized in emergency humanitarian contexts. The research employs comparative case analysis to evaluate governance structures, accountability mechanisms, fund management protocols, and beneficiary verification systems across both operations. Findings reveal that while both institutions implemented systematic beneficiary registration and transparent fund sourcing, critical governance gaps emerged in third-party oversight, standardized verification protocols, and formal shariah audit mechanisms. The Aceh operation distributed Indonesian Rupiah 138,500,000 to 270 households through multi-stakeholder coordination, while the Padang operation channeled Rupiah 57,000,000 to 150 households via international Islamic philanthropy networks. Both cases demonstrate adaptive governance responding to emergency conditions, yet lack formalized shariah compliance frameworks required for institutional Islamic finance operations. The article contributes to Islamic Economic Law scholarship by identifying specific regulatory deficits in disaster-related sadaqah governance and proposing a five-tier shariah accountability framework for emergency humanitarian operations undertaken by Islamic institutions.
Analisis Tingkat Kepatuhan BPJS Kesehatan terhadap Fatwa DSN MUI dalam Pengelolaan Dana: Studi di Kantor BPJS Kesehatan Cabang Lubuk Pakam Maulana Ahmad Abadi; Irham Dongoran
Jurnal Global Futuristik Vol. 4 No. 2 (2026): Jurnal Global Futuristik : Kajian Ilmu Sosial Multidisipliner
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/globalistik.v4i2.1141

Abstract

This study aims to analyze the level of compliance of BPJS Kesehatan with the Fatwa of the National Sharia Council-Indonesian Council of Ulama (DSN-MUI) No. 98/DSN-MUI/XII/2015 concerning the Guidelines for the Implementation of Sharia-Based National Health Insurance, particularly in the aspects of fund management and institutional operations. This research employed a qualitative case study approach at the Lubuk Pakam Branch of BPJS Kesehatan. Data were collected through observation, in-depth interviews, document analysis, and literature review, and were analyzed using descriptive qualitative techniques with the DSN-MUI Fatwa as the analytical framework. The findings indicate that BPJS Kesehatan has implemented several Sharia principles, including ta‘āwun (mutual assistance), the separation of Social Security Fund assets from operational assets, financial transparency, and participant-oriented fund management. Nevertheless, compliance with the DSN-MUI Fatwa remains partial. The institution has not established a Sharia Supervisory Board, the Fatwa functions merely as a policy consideration rather than an operational guideline, and several aspects of the National Health Insurance scheme continue to raise concerns from the perspective of Islamic law, particularly regarding the potential presence of gharar (uncertainty), maysir (gambling), and riba (usury). The study concludes that although BPJS Kesehatan substantively reflects several Islamic values in its governance, full compliance with the DSN-MUI Fatwa has not yet been achieved. Therefore, greater regulatory harmonization, strengthened Sharia governance, and enhanced supervisory mechanisms are required to develop a national health insurance system that is more consistent with the principles of Islamic law.
Co-Authors Ahmad Nizar Maulana Ahmad Abadi