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All Journal Al-Musthofa: Journal of Sharia Economics ITQAN: Journal of Islamic Economics, Management, and Finance
Jamaluddin, Inayah Auliannisa
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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Perbandingan Keberagaman Dewan Pengawas Syariah pada Bank Umum Syariah Indonesia dan Malaysia Aulia Shofyani, Alvi; Alyaa, Azmatul; Aliyah Ainulhaq, Hamiyatul; Jamaluddin, Inayah Auliannisa; Hasna, Salsabila
Al-Musthofa: Journal of Sharia Economics Vol. 6 No. 1 (2023): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v6i1.1674

Abstract

Sharia Bank is a bank that has developed rapidly in Indonesia and Malaysia. Not only is the industry growing, but also development and diversity from the perspective of the Sharia Supervisory Board (DPS) in Islamic banks. This study aims to determine the diversity of the Sharia Supervisory Board of Islamic Commercial Banks in Indonesia and Malaysia. The method used in this research is qualitative. The data used is in the form of profiles of the Sharia Supervisory Board and sharia committees at official Sharia Commercial Banks (BUS) in Indonesia and Malaysia. The profile can be obtained from the official website of each BUS. The findings of this study indicate that the majority of BUS DPS in Indonesia and Malaysia are filled by men. Then from the last education side, the majority of DPA continued their studies in fields related to sharia. Most of them continue their studies in their home countries, but some choose to continue their studies abroad. Keywords: Sharia Supervisory Board, Sharia Committee, Indonesia, Malaysia
The Measurement of the Zakat Management Organization Transparency Index at Baznas Province Jamaluddin, Inayah Auliannisa; Bahri, Efri Syamsul; Kamal, Mustafa
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 3 No. 2 (2024): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Itqanpreneurs Publishing, Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v3i2.37

Abstract

This research aims to measure and compare the transparency index at the provincial level of the National Board of Zakat Republic of Indonesia (BAZNAS). This research uses quantitative methods with a descriptive approach. The transparency index is measured using the Zakat Management Organization Transparency Index (ITRANS OPZ) model with a multi-stage weight index approach. Sample selection was based on purposive sampling, with four entities: BAZNAS South Kalimantan Province, BAZNAS Special Region of Yogyakarta, BAZNAS Bengkulu, and BAZNAS Southeast Sulawesi. The results of measuring the transparency index in four BAZNAS Provinces are sequentially as follows: BAZNAS Special Region of Yogyakarta (0.96), BAZNAS South Kalimantan, BAZNAS Southeast Sulawesi (0.89), and BAZNAS Bengkulu (0.81). The comparison results of four BAZNAS Provinces show that the highest index is BAZNAS South Kalimantan and BAZNAS Special Region of Yogyakarta (financial dimension; 0.40), BAZNAS South Kalimantan, BAZNAS Province Special Region of Yogyakarta, and BAZNAS Southeast Sulawesi (management dimension; 0.26), and BAZNAS Special Region of Yogyakarta (program dimension; 0.30). This research implies that BAZNAS, at the provincial level, needs to increase the transparency index to increase Muzaki's trust and collect zakat funds in each Province.
Co-Authors Aliyah Ainulhaq, Hamiyatul Alyaa, Azmatul Aulia Shofyani, Alvi Bahri, Efri Syamsul Hasna, Salsabila Mustafa Kamal