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IMPACT OF TRANSPARENCY, ACCOUNTABILITY, AND MANAGEMENT QUALITY ON MUZAKKI INTEREST Rizqon, Abdul Latif; Husni, Indra Sholeh; Shuaibu, Muhammad Auwalu; Ahmed, Ishfaq; Muhammad, Atha Mahdi
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8736

Abstract

There is a gap between the expected outcome and the implementation of zakat, although Muslims in Indonesia have great potential to donate zakat. This study aims to examine the impact of transparency, accountability, and quality of zakat management on the interests of Muzaki. This study relied on primary data collected through questionnaires on the entire Muzaki population of 5,803 people. A sample of 140 Muzakis was selected using the non-probability sampling method. Research shows that transparency, accountability, and quality of management at BAZNAS influence the increase in interest in Muzaki. Partial accountability has a positive effect on Muzaki interest, and transparency, and management quality have a significant negative impact. Transparency is the connecting variable between accountability and management quality, emphasizing the considerable influence on the interests of Muzaki.
Thrifting Import in the Perspective of Qur'anic Muamalah Exegesis, Social Fiqh, and Environmental Ethics within the SDGs Framework Mutaqin, Enjen Zaenal; Ridwan, R; Naqiyah, N; Ahmed, Ishfaq
QiST: Journal of Quran and Tafseer Studies Vol. 4 No. 3 (2025): December
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/qist.v4i3.13941

Abstract

This study investigates the legality, socio-environmental implications, and policy relevance of imported second-hand clothing (thrifting import) using an integrative theoretical framework that explicitly combines ecotheology, fiqh sosial Kiai Sahal Mahfudh, and fiqh muamalah. The research addresses the central problem of how thrifting imports intersect with Islamic legal norms, sustainability ethics, and state regulations amidst rising concerns over waste, illegal trade, and threats to local industries. Using qualitative library research supported by hermeneutic and content analysis methods, this study examines classical and contemporary fiqh sources, Qur'anic exegesis on muamalah, literature on circular economy and sustainable consumption, as well as regulatory documents and statistical reports. The findings show that thrifting import does not fulfill key requirements of a valid sale (ma‘qūd ‘alayh), contains elements of gharar and bāṭil, contributes to ecosystem degradation, and disrupts the textile industry. The study also formulates policy implications by proposing a maqāṣid-oriented regulatory design, including empowerment strategies for affected small traders, strengthening domestic industry, and environmental sustainability measures. These recommendations highlight the importance of integrating Islamic legal ethics with national economic and ecological policies.