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Memahami Macam-Macam Zakat dan Wakaf dalam Manajemen Filantropi Meli Amelia; Vina Rakhmawati; Icha Asaroh; Riyanti Wahyuni; Mohammad Ridwan
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1059

Abstract

Zakat and waqf are two essential instruments in Islamic teachings that hold great potential in supporting philanthropic activities and social development. This study aims to understand the various types of zakat an d waqf and how their management can be effectively integrated into modern philanthropic practices. Using a qualitative approach with literature review methods, this research explores the concepts, types, and management practices of zakat and waqf in socio-religious and economic contexts. The findings indicate that zakat includes several types such as zakat fitrah, zakat mal, and professional zakat, while waqf comprises productive waqf, cash waqf, and fixed asset waqf. In philanthropic management, both instruments require professional, transparent, and accountable governance to maximize their social impact. The integration of zakat and waqf into modern philanthropic systems not only strengthens the role of religious institutions but also contributes to poverty alleviation and sustainable development.
Uang dan Mekanisme Bunga: Konsep, Definisi, serta Contoh dalam Sistem Ekonomi Modern Vina Rakhmawati; Eka Nurfadila; Gama Pratama
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 4 (2025): Oktober : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i4.3575

Abstract

This study aims to examine the concepts, definitions, and examples of money and the mechanism of interest in the modern economic system, from both conventional and Islamic perspectives. Money functions as a medium of exchange, a store of value, a unit of account, and a standard of deferred payment, making it an essential element of economic activity. The development of financial technology has transformed the form and function of money into more efficient and accessible digital systems. In the conventional economic system, interest serves as a key monetary policy instrument to regulate the money supply, inflation, and economic growth. However, the interest system has been criticized for potentially creating social inequality. In contrast, Islamic economics rejects interest as it contains elements of riba and replaces it with a fair profit-sharing system based on partnership. This study uses a qualitative method with a literature review approach based on Indonesian journals and academic books published between 2019 and 2025. The results show that both conventional and Islamic systems play a vital role in maintaining fairness and stability in the modern economy.
Analisis Kelayakan dan Kesiapan Usaha Mikro dalam Pengajuan Sertifikasi Halal : Studi Kasus Usaha Es Cincau Vina Rakhmawati; Cory Vidiati; Ahmad Munajim
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v3i2.2342

Abstract

This study aims to analyze the business feasibility and readiness of micro enterprises in applying for halal certification, focusing on a case study of mobile grass jelly drink vendors. This research uses a qualitative approach with a case study method. The subjects of this study consist of two vendors who have been running their businesses for a considerable period. Data were collected through direct interviews. The results show that the business is feasible in terms of economic and operational aspects, as indicated by its sustainability since 2006 and the existence of regular customers. However, in terms of management and legal aspects, the business still faces limitations, such as incomplete financial records and the absence of business legality. Regarding halal certification readiness, the vendors are aware of its importance but still lack sufficient understanding of the procedures and administrative requirements. In conclusion, there is a gap between the economic feasibility of the business and its administrative readiness for halal certification. This study is expected to provide an overview of micro-enterprise conditions and contribute to improving halal certification readiness.