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All Journal JURNAL MANAJEMEN BISNIS El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Bunga Anggita Batubara
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Good Corporate Governance, Intellectual Capital, and ICSR in Companies in Jakarta Islamic Index Bunga Anggita Batubara; Maryam Batubara; Nur Ahmadi Bi Rahmani
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.812

Abstract

ABSTRACT Indonesia's sharia economy and finance is increasingly developing and encouragingthe birth of social responsibility based on Islamic norms called Islamic Corporate Social Responsibility (ICSR). The aim of this research is to determine the influence of good corporate governance and intellectual capital on Islamic corporate social responsibility. The GCG components used are the size of the board of directors, audit committee and independent commissioners. The type of approach in this research is quantitative. The companies in the sample are companies listed on the Jakarta Islamic Index (JII) for the 2018-2022 period using purposive sampling technique. The data analysis method used is panel data regression. The results of data testing explain that the size of the board of directors, independent commissioners, and intellectual capital have a significant positive influence on ICSR. Meanwhile, the size of the audit committee does not have a significant influence on ICSR disclosure. Simultaneously, GCG and Intellectual capital have an influence on ICSR disclosure.  
Pengelolaan Zakat Uni Emirat Arab Bunga Anggita Batubara; Marlinda Mustika; Maryam Batubara
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2022

Abstract

Zakat in Islamic economics is able to encourage equal distribution of income and wealth by eliminating the accumulation of assets among some people. Zakat can build economic growth and equal income distribution. Each Islamic country has a different approach to managing zakat. To maximize the collection of ZIS funds, Indonesia can compare zakat collection models with Islamic countries. There are many Islamic countries that are successful in managing zakat, one of which is the United Arab Emirates. This research aims to find out how zakat is managed in the United Arab Emirates and how it differs from zakat management in Indonesia. This research uses a qualitative approach with library research methods. The results of the research are that zakat funds in the UAE are managed by the Zakat Fund under the auspices of the Minister of Islamic Affairs and Endowments. The differences lie in the structure of zakat fund collection, location of asnaf distribution, and online zakat request services.
Pengelolaan Zakat Uni Emirat Arab Bunga Anggita Batubara; Marlinda Mustika; Maryam Batubara
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2022

Abstract

Zakat in Islamic economics is able to encourage equal distribution of income and wealth by eliminating the accumulation of assets among some people. Zakat can build economic growth and equal income distribution. Each Islamic country has a different approach to managing zakat. To maximize the collection of ZIS funds, Indonesia can compare zakat collection models with Islamic countries. There are many Islamic countries that are successful in managing zakat, one of which is the United Arab Emirates. This research aims to find out how zakat is managed in the United Arab Emirates and how it differs from zakat management in Indonesia. This research uses a qualitative approach with library research methods. The results of the research are that zakat funds in the UAE are managed by the Zakat Fund under the auspices of the Minister of Islamic Affairs and Endowments. The differences lie in the structure of zakat fund collection, location of asnaf distribution, and online zakat request services.
Co-Authors Marlinda Mustika Maryam Batubara NUR AHMADI BI RAHMANI