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All Journal Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Jurnal Cendekia Ilmiah
Jamaluddin Madjid
Unknown Affiliation
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Transforming Society Through Zakat: Economic Empowerment, Poverty Alleviation, and SDGs Achievement in Indonesia –a Case Study of Baitul Maal Hidayatullah (BMH) Halik, Abdul Chadjib; Jamaluddin Madjid; Amiruddin K
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.7548

Abstract

This study examines the impact of zakat programs managed by the National Amil Zakat Institution Baitul Maal Hidayatullah (BMH) on achieving the Sustainable Development Goals (SDGs) in Indonesia. Using a qualitative approach involving in-depth interviews, participatory observation, and document analysis, the research found that BMH's zakat programs significantly contribute to poverty alleviation (SDG 1), enhancing access to quality education (SDG 4), empowering community economies (SDG 8), and reducing social and economic inequalities (SDG 10). Zakat funds are utilized to meet basic needs, provide educational scholarships, and support micro-enterprises, collectively improving the welfare and self-reliance of zakat recipients. These findings reinforce the theory that zakat can serve as a social safety net and economic development catalyst, highlighting the importance of transparency and accountability in zakat management. However, this study is limited by a small sample size and subjective data from interviews. Future research should adopt a broader sample, integrate quantitative and qualitative methods, and explore other zakat programs. These findings have profound practical and policy implications, supporting zakat programs as strategic tools in national development and achieving the SDGs in Indonesia
Application Of Audit In Management Of Financial Reports Based On SAK Syariah Adriani; Jamaluddin Madjid; Amiruddin K
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 2 (2025): Vol.8 No.2 Mei-Oktober (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i2.239

Abstract

This study uses a qualitative research method. By using a literature review, a systematic approach to collecting, evaluating, and synthesizing relevant literature in a particular field of research. Experts recognize the importance of a literature review as an initial step in the research process that allows researchers to understand the research context, review previous findings, and identify knowledge gaps that still need to be explored. The Results of this Study The Implementation of Sharia Audits in Financial Institutions has been carried out by prioritizing sharia values and laws to carry out financial statement audits based on Sharia SAK. Parties that play a role in supervising Sharia Financial Institutions, Bank Indonesia, National Sharia Council (DSN), Sharia Supervisory Board (DPS). In carrying out their functions, BI and DSN play a greater role in supervision while DPS plays a greater role in controlling Islamic banks.
Co-Authors Adriani Amiruddin K Halik, Abdul Chadjib