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Religiusitas sebagai Moderasi Pengaruh Pendidikan, Pendapatan dan Kesadaran Terhadap Minat Masyarakat Membayar Zakat Shulhah Nurullaily; Intan Qurratul Aini; Ahmad Nahidl Silmy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.5222

Abstract

                Zakat has a very large potential to improve the economy of Muslims. The economic potential of Muslims cannot be separated from zakat, because zakat is one of the pillars (rukun) in Islam which is closely related to economic factors. This study aims to determine religiosity as a moderation of the influence of education, income and awareness on people's interest in paying zakat. The current analysis uses a quantitative approach. The population of this study is muzakki who have paid zakat. The sample was taken from the population, and the selection of this study sample was determined by random sampling to produce a sample of 150 respondents. The results of this study found that education, income and awareness influence people's interest in paying zakat. Religiosity as a moderation is able to moderate the influence of income and awareness of people's interest in paying zakat. However, religiosity is unable to moderate the influence of education on interest in paying zakat.
Regulatory Interoperability and Readiness for Sukuk Smart Contracts: a Comparative Systemic Maqasid Analysis of Indonesia and the United Arab Emirates Through Jasser Auda's Systems Approach Ifra Wahyuni; Shulhah Nurullaily; Ach. Tahir; Assmaa Guerra
Hukum Islam Vol 26 No 2 (2026): Islamic Law
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/bmaj1n82

Abstract

The digitization of the Islamic capital market is entering a new phase with the advent of smart contracts self-executing programs that automatically enforce the terms of an agreement on a blockchain network without requiring human intervention once the conditions are met. This study aims to analyze the regulatory readiness for smart contract-based sukuk in Indonesia, compare it with regulatory readiness in the United Arab Emirates, this study employs a normative legal research method with a descriptive-comparative nature, utilizing three approaches simultaneously: the legislative approach, the comparative law approach, and the conceptual approach. The primary data sources used in this study are Indonesian regulations on sukuk and digital assets (POJK No. 18/POJK.04/2015, POJK No. 27/2024, and DSN-MUI Fatwa No. 117/2018), as well as the United Arab Emirates’ tokenization framework published by the Dubai Financial Services Authority (DFSA). This article finds that Indonesia's sukuk and digital asset regulations suffer from insufficient regulatory interoperability, whereas the UAE has developed a more advanced tokenization regulatory pathway, although it remains multi-jurisdictional in nature. Drawing on Jasser Auda's systemic approach to maqāṣid al-Sharīʿah, which encompasses cognitive nature, comprehensiveness, openness, hierarchy, multidimensionality, and goal-orientation, this article develops a Systemic Maqāṣid Regulatory Readiness Framework and identifies that Indonesia's core regulatory challenge lies in the interoperability gap among its sukuk, digital asset, electronic contract, and Sharī'ah governance regimes. It is hoped that this article can provide a more comprehensive picture of the future direction of Indonesia's Islamic capital market regulation, by learning from the UAE's regulatory experience without sacrificing the Islamic institutional capital that Indonesia has already established