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IMPLEMENTATION OF GOOD ZAKAT GOVERNANCE IN ZIS MANAGEMENT: A CASE STUDY OF BAZNAS, BARRU DISTRICT Rabiatul Adawiyah; Andi Bahri; Zainal Said; Hannani Hannani; Suarning Suarning
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9517

Abstract

This study aims to analyze the implementation of Good Zakat Governance (GZG) in the management of zakat, infaq, and alms (ZIS) at BAZNAS Barru Regency. The background of this study is based on the increase in ZIS collection every year, although it is still faced with internal obstacles such as limited human resources and field coordination, as well as external challenges in the form of the community's economic conditions. This study focuses on the application of GZG principles that include transparency, accountability, responsibility, independence, and fairness in the planning, implementation, and supervision of ZIS management. The research method used is a qualitative descriptive approach with a case study approach, through interviews, observations, and documentation at BAZNAS Barru Regency. The results show that the principle of transparency is implemented through a SIMBA-based reporting system and PSAK 109, and accountability is realized through internal and external audits. Independence is strengthened by cooperation between BAZNAS, local governments, and the private sector, while the principle of justice is reflected in the distribution of zakat according to the needs of mustahik in various regions. However, limited human resources, low community participation, and a manual verification system remain the main obstacles. This research contributes to strengthening zakat governance at the regional level and enriches academic studies on the implementation of Good Zakat Governance in Indonesia.
Wawasan Hadis Tentang Hubungan Mahram Karena Penyusuan Suarning Suarning; Abdul Jalil; Muliati Muliati
AL-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan Vol 13 No 1 (2020): AL-MAIYYAH
Publisher : LPPM IAIN Parepare

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Abstract

The aims of this study was to conduct a hadist insight into the relationship of mahram due to breastfeeding. The method used was the thematic method with a historical approach. Other approaches was used such as pedagogical, sociological, linguistic and normative theological in understanding hadist. The analysis technique was used textual, contextual, and intertextual analysis. The Insight of the Prophet's hadist about sibling’s mahram shows the existence of breastfeeding provides the absolute prohibition of marriages from and above associated with breastfeeding. All children who were breastfeeding directly and sprayed ware classified as children of sesusuan causing a mahram relationship. The process of giving breastfeedingto the baby, then contextually breast milk that has been pleasurable the baby can result in the legal status of mahram. For this reason, a woman when she wants to make a decision for breastfeeding children should be careful with regard to the frequency of breast milk, quality or content of breast milk, as well as the time or age of breast milk.