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TRANSPARANSI, AKUNTABILITAS, PENGETAHUAN, KEPERCAYAAN DAN REPUTASI LEMBAGA TERHADAP KEPUTUSAN MASYARAKAT MEMBAYAR ZAKAT PADA BAZNAS KOTA PEKANBARU Lubis, Nurhayati; Mahyarni; Albahi, Muhammad
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 1 (2025): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2025.vol8(1).22506

Abstract

Angka kemiskinan merupakan salah satu permasalahan utama yang ada di Indonesia, dan salah satu instrumen yang bisa mengurangi kemiskinan tersebut adalah zakat. Seiring dengan pertumbuhan zakat yang semakin pesat di Indonesia, memberikan dampak yang baik untuk kesejahteraan masyarakat. Peningkatan tersebut juga dialami oleh Badan Amil Zakat Nasional Kota Pekanbaru pada tahun 2021 sampai 2023. Penelitian ini bertujuan untuk melihat bagaimana pengaruh transparansi, akuntabilitas, pengetahuan, kepercayaan dan reputasi lembaga terhadap keputusan masyarakat membayar zakat pada Badan Amil Zakat Nasional Kota Pekanbaru. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif. Teknik analisis data menggunakan Smart PLS. Data dikumpulkan melalui kuesioner dari google form yang disebarkan kepada responden yang membayar zakat di Badan Amil Zakat Nasional Kota Pekanbaru. Hasil penelitian menunjukkan bahwa kelima variabel memiliki pengaruh signifikan. Variabel transparansi, akuntabilitas, pengetahuan, kepercayaan dan reputasi lembaga berpengaruh signifikan terhadap keputusan musyarakat membayar zakat di Badan Amil Zakat Nasional Kota Pekanbaru. Penelitian lebih lanjut disarankan untuk mengeksplorasi faktor yang mempengaruhi keputusan masyarakat untuk membayar zakatnya secara konsisten di BAZNAS jika sudah mencapai haul dan nisabnya. karena kontribusi BAZNAS sangat diharapkan agar mampu mengetaskan kemiskinan dan pengembangan ekonomi masyarakat.
Optimalisasi Produksi dalam Ekonomi Mikro Syariah: Studi Kasus pada Industri Halal Subarkah, Dea Putriana; Fauziah, Wiwin; Albahi, Muhammad
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24717

Abstract

Penelitian ini bertujuan untuk mengeksplorasi strategi optimalisasi produksi dalam kerangka ekonomi mikro syari'ah dengan fokus pada industri halal. Melalui pendekatan studi kasus, penelitian ini menganalisis bagaimana prinsip-prinsip ekonomi syari'ah dapat diterapkan untuk meningkatkan efisiensi dan produktivitas dalam konteks industri halal. Metode penelitian kualitatif dengan pendekatan studi kasus digunakan untuk mengumpulkan dan menganalisis data dari pelaku usaha industri halal. Hasil penelitian menunjukkan bahwa optimalisasi produksi dalam perspektif ekonomi mikro syari'ah memerlukan pendekatan holistik yang memperhatikan aspek etika, sosial, dan spiritual di samping pertimbangan ekonomi konvensional.
Peran Zakat dalam Ekonomi Mikro Islam: Dampak pada Kesejahteraan Sosial Damanik, Khairuddin; Amrin; Albahi, Muhammad
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24737

Abstract

Zakat merupakan pilar fundamental dalam sistem ekonomi Islam dengan potensi signifikan dalam meningkatkan kesejahteraan sosial. Artikel ini mengkaji peran zakat sebagai instrumen redistribusi kekayaan dan pengentasan kemiskinan dalam kerangka ekonomi mikro Islam. Melalui analisis teologis dan ekonomi, studi ini menunjukkan dampak transformatif zakat pada struktur sosial dan ekonomi, menyoroti fungsi multidimensionalnya di luar kewajiban spiritual.
Operational Concepts and Sharia Principles in the Management of Sharia Financial Institutions Asyrofi, Muhammad Zuhdi; Albahi, Muhammad; Andrini, Rozi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3301

Abstract

Islamic Financial Institutions (IFIs) are financial entities that operate in accordance with Islamic Sharia principles, which prohibit practices such as riba (usury), gharar (uncertainty), and maisir (gambling), while upholding social and economic justice. This article aims to provide a comprehensive explanation of the operational concepts and Sharia principles that underpin the management of Islamic financial institutions, and to analyze their implementation within the modern financial system. This study employs a qualitative approach, drawing on sources from the Qur'an, Hadith, fatwas issued by the National Sharia Board of the Indonesian Ulema Council (DSN-MUI), and regulations issued by the Financial Services Authority (OJK). The findings indicate that the operations of Islamic financial institutions are founded upon three main pillars: justice ('adl), public interest (maslahah), and transparency (amanah). These principles are implemented through various Sharia contracts such as mudharabah (profit-sharing), musyarakah (partnership), murabahah (cost-plus sale), ijarah (leasing), and wakalah (agency). Sharia principles serve not only as a legal and moral foundation but also shape the institution's risk management system, Sharia governance, and Islamic Corporate Social Responsibility (ICSR). Therefore, the management of Islamic financial institutions is not merely profit-oriented but also grounded in spiritual, social, and sustainable economic values for the ummah. This study is expected to enrich academic literature on strengthening Sharia governance and to provide recommendations for regulators and practitioners to enhance the quality of Sharia compliance within the financial sector.
Implementasi Islamic Corporate Social Responsibility (ICSR) di Indonesia: Telaah Komprehensif terhadap Tanggung Jawab Sosial Berbasis Syariah Selvia, Dinda; Albahi, Muhammad; Andrini, Rozi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): 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.v6i12.10419

Abstract

This research is motivated by the phenomenon of the implementation of Islamic Corporate Social Responsibility (ICSR) in Indonesia, which has not yet fully reflected sharia values ​​comprehensively. The purpose of this study is to analyze in-depth the implementation of ICSR in sharia-based companies, identify gaps between normative concepts and empirical practices, and formulate an ideal and sustainable implementation model. The research method uses a qualitative approach with literature analysis and secondary data in the form of sustainability reports and sharia CSR policy documents. The results show that although normatively ICSR is based on the principles of ihsan, tauhid, and maqashid al-syariah as a form of worship and trust, its implementation in the field is still formalistic, administrative, and image-oriented. The findings indicate that ICSR does not significantly impact financial performance, but has a positive impact on reputation and consumer loyalty when implemented substantially and transparently. This study implies the need to revitalize ICSR implementation through the integration of maqashid al-syariah values, the application of the Shariah Impact-Based CSR model, strengthening sharia governance, and impact-based reporting so that ICSR implementation can deliver economic, social, and spiritual sustainability in a balanced manner and in accordance with the objectives of social responsibility in Islam.
Analisis Konseptual Pasar Uang, Pasar Barang, dan Keseimbangan Pasar Fadilah, Khairul; Ananda, Lili Pernata; Albahi, Muhammad
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14549739

Abstract

The rapid growth of Islamic financial markets has brought significant attention to the dynamics of money markets, goods markets, and market equilibrium within the framework of Islamic economics. This study explores the interactions between these markets, focusing on the challenges and opportunities that arise in the application of Islamic principles in contemporary economies. The purpose of this study is to analyze how Islamic economic concepts, such as the regulation of money and goods markets and the distribution of wealth through Islamic financial instruments, can be applied to achieve market equilibrium. This qualitative study uses a desk-based research approach, analyzing literature and scholarly articles published from 2019 onwards to collect relevant data. The findings indicate that despite the growing potential of Islamic finance, significant barriers remain, including limited instruments in the money market, inconsistent halal certification processes, and challenges in wealth redistribution mechanisms. The study also highlights the potential role of technology, particularly blockchain, in increasing transparency and efficiency in these markets. The study concludes that with the right regulatory framework, increased technological integration, and stronger institutional coordination, Islamic economics can contribute significantly to achieving a more equitable and sustainable global economic system.
Pengembangan Manajemen SDM Kewirausahaan Berbasis Potensi Lokal di Kecamatan Medan Sunggal Alfahmi, Muhammad; Albahi, Muhammad
Jurnal Pengabdian Mitra Masyarakat Vol 5, No 1 (2025): Edisi September
Publisher : Universitas Islam Sumatear Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jurpammas.v5i1.12651

Abstract

Penelitian ini bertujuan untuk menganalisis pengembangan manajemen sumber daya manusia (SDM) kewirausahaan berbasis potensi lokal di Kecamatan Medan Sunggal. Penelitian menggunakan pendekatan kualitatif dengan desain deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam, observasi lapangan, dan dokumentasi terhadap pelaku usaha mikro dan kecil, tenaga kerja, serta pemangku kepentingan terkait. Hasil penelitian menunjukkan bahwa pengelolaan SDM kewirausahaan masih bersifat sederhana dan belum terstruktur, terutama pada aspek perencanaan, pengorganisasian, dan evaluasi kinerja. Pengembangan kompetensi SDM belum dilakukan secara berkelanjutan, meskipun potensi lokal seperti keterampilan masyarakat, bahan baku, dan jaringan sosial telah dimanfaatkan dalam kegiatan usaha. Motivasi kerja SDM tergolong tinggi, namun belum didukung sistem penilaian kinerja yang terukur. Dukungan pemangku kepentingan sudah ada, tetapi belum optimal dan merata. Penelitian ini menegaskan pentingnya penguatan manajemen SDM kewirausahaan berbasis potensi lokal melalui perencanaan yang sistematis dan kolaborasi lintas sektor..
Bahasa Inggris Yunil Hamri, Muhammad Syauqi; Albahi, Muhammad; Martias, Dony
LAA MAISYIR: Jurnal Ekonomi Islam Vol. 12 No.2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v12i2.62725

Abstract

This study analyzes market reactions to stock split announcements for sharia-compliant stocks on the Indonesia Stock Exchange (IDX) for the 2025 period. Event-based corporate action studies on the Indonesian sharia-compliant stock segment are still limited, creating a research gap regarding the effectiveness of nominal signals in boosting trading liquidity, particularly when measured using Trading Volume Activity (TVA). The study employed an event study approach with a 10-day event window and a Paired Sample T-Test on paired data (pre–post event) to detect changes in average TVA. The sample consisted of five sharia-compliant issuers (n=5). The results showed an increase in average TVA from 0.00219 to 0.00311, but was not statistically significant (p=0.376>0.05; t=–0.996; 95% CI: –0.00349 to 0.00165). These findings confirm that the sharia-compliant stock market does not react strongly to short-term volume-based nominal stock split signals, challenging the general assumption of signaling theory in the sharia context. This novel research provides the latest empirical evidence that Islamic investors, including institutional investors, are more fundamentally oriented. Policy implications emphasize the need to strengthen literacy and disclosure standards by the Financial Services Authority (OJK) and IDX Syariah, as well as issuers' communication strategies for corporate actions.