Garuda - Garba Rujukan Digital

Implementation of the Value Management of The Benefit of The People's Endowment Fund Through The BPKH Benefit Program (Case Study of BPKH Benefit Partners - BAZNAS RI) Efri Andini; Nur Fatwa
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 7 No. 1 (2024): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2024.vol7(1).10051

The Hajj Financial Management Agency (BPKH) is a public legal entity established under the mandate of Law Number 34 of 2014 concerning the financial management of Hajj. One of the objectives of the financial management of Hajj is to increase the benefits for the benefit of Muslims through benefit programs. The BPKH benefit program is funded by the benefit value of the People's Endowment Fund and is a social assistance activity as well as the company's Corporate Social Responsibility (CSR), in accordance with the provisions of the law. Construction of religious facilities and infrastructure. The BPKH benefit program is a new thing that comes as another form of company's Corporate Social Responsibility (CSR). The purpose of this research is to conduct a literature study and a comparison on the management of the value of the benefits of the community endowment through the bpkh benefit program (a case study of the benefit partners of BPKH - BAZNAS RI). Social services to reduce poverty and ignorance in the country through education and da'wah activities as well as economic empowerment of the people. Therefore, the role of managing the value of the Ummah Endowment Fund which is transparent, sharia and accountable is indispensable.

Recontextualising UTAUT2 for Voluntary Religious Giving: Evidence from Indonesia’s Digital Zakat Efri Andini; Tissa Aulia Damayanti; M. Gunawan Azhar; Roky Apriansyah
Journal of Islamic Economic Laws Vol. 9 No. 01 (2026): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i01.14470

Indonesia is home to the largest Muslim community on earth and to a zakat base estimated above IDR 327 trillion, yet the funds actually collected amount to less than fifteen percent of that ceiling. Digital zakat services have multiplied in recent years, but their take-up among muzakki remains patchy, and what actually motivates voluntary religious giving through online channels is still poorly mapped. The current research broadens the second-generation of Unified Theory of Acceptance and Use of Technology by adding three constructs that become essential once the technology mediates an act of worship rather than an ordinary purchase: zakat literacy, Islamic religiosity, and trust in zakat institutions. Employing a quantitative approach, explanatory devise, survey data were collected from 373 Indonesian Muslims via a purposive online questionnaire and analysed with Partial Least Squares Structural Equation Modelling in SmartPLS 4. The findings show that the exogenous constructs jointly and positively shape the intention to give zakat through digital means (p < 0.01), with effort expectancy, trust in zakat institutions, and facilitating conditions standing out as the leading drivers. Overall, the model accounts for a substantial share of the variance in behavioural intention, and discriminant validity is upheld under the Fornell-Larcker, cross-loading, and Heterotrait-Monotrait criteria. The contribution is a context-adjusted acceptance model showing that, for voluntary religious giving, technological readiness works in concert with, not separately from, spiritual conviction and institutional credibility. The discussion draws out implications for amil zakat bodies, fintech developers, and regulators aiming to build digital zakat ecosystems that are more trustworthy, easier to use, and demonstrably Sharia-compliant.

Intercultural Dialogue as a Tool for Leadership Development: A Qualitative Single-Case Study of a Multilingual Marketing Team Endarwita; Jufrizen; Mia Muchia Desda; Mai Yuliza; Efri Andini; Eka Putri Wardani
Jurnal Manajemen Universitas Bung Hatta Vol. 21 No. 2 (2026): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v21i2.30008

This study explores intercultural dialogue as a strategic approach to leadership development within a bilingual marketing team at PT Danone, West Sumatra, Indonesia. Adopting a qualitative single-case study design, the research investigates how intercultural dialogue is constructed, how cultural identity is negotiated, and how patterns of self-awareness emerge among reflective leaders within a multilingual multinational organization. Data were gathered through in-depth interviews, participatory observations, and document analyses involving ten participants from diverse cultural and linguistic backgrounds. The analysis generated three overarching themes: (1) Dialogue as a Bridge of Meaning, demonstrating how cross-cultural communication expands mutual understanding beyond linguistic boundaries; (2) Negotiation of Cultural Identity, revealing how recruitment leaders and team members redefine their roles through empathy and reflective engagement; and (3) Leadership Through Dialogical Growth, illustrating that effective leadership evolves through collective interaction rather than hierarchical structure. The study contributes theoretically by positioning intercultural dialogue as a mechanism of leadership learning, and practically by offering insights for multinational corporations to develop reflective leadership models that are inclusive and adaptive to cultural diversity.

Intercultural Dialogue as a Tool for Leadership Development: A Qualitative Single-Case Study of a Multilingual Marketing Team Endarwita; Jufrizen; Mia Muchia Desda; Mai Yuliza; Efri Andini; Eka Putri Wardani
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 21 No 2 (2026): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v21i2.30008

This study explores intercultural dialogue as a strategic approach to leadership development within a bilingual marketing team at PT Danone, West Sumatra, Indonesia. Adopting a qualitative single-case study design, the research investigates how intercultural dialogue is constructed, how cultural identity is negotiated, and how patterns of self-awareness emerge among reflective leaders within a multilingual multinational organization. Data were gathered through in-depth interviews, participatory observations, and document analyses involving ten participants from diverse cultural and linguistic backgrounds. The analysis generated three overarching themes: (1) Dialogue as a Bridge of Meaning, demonstrating how cross-cultural communication expands mutual understanding beyond linguistic boundaries; (2) Negotiation of Cultural Identity, revealing how recruitment leaders and team members redefine their roles through empathy and reflective engagement; and (3) Leadership Through Dialogical Growth, illustrating that effective leadership evolves through collective interaction rather than hierarchical structure. The study contributes theoretically by positioning intercultural dialogue as a mechanism of leadership learning, and practically by offering insights for multinational corporations to develop reflective leadership models that are inclusive and adaptive to cultural diversity.

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