Claim Missing Document
Check
Articles

Found 2 Documents
Search

Pengaruh Transparansi dan Akuntabilitas Terhadap Loyalitas Muzakki pada Badan Amil Zakat Nasional Kabupaten Meranti Sari, Elis Wulan; Hasanah, Nur; Bustami, Zulfahmi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.1090

Abstract

This study investigated the impact of transparency and accountability on muzakki (zakat payer) loyalty at BAZNAS Kepulauan Meranti Regency, incorporating a Sharia economic perspective. Employing a quantitative descriptive approach, the research focused on a sample of 97 muzakki from a 2023 population of 3,053. Simple random sampling was utilized, with data gathered through observation, questionnaires, interviews, and documentation. Data analysis involved instrument testing, classical assumption testing, multiple linear regression, and hypothesis testing. The findings showed transparency no significant influence on loyalty. Conversely, accountability significantly impacted loyalty. From a Sharia economic standpoint, BAZNAS's transparency aligns with the characteristics of sidiq, amanah, and fathanah, although the tabligh aspect is not fully met. Accountability, however, aligns well with Sharia economics due to its emphasis on both human-God and human-human relationships, fostering muzakki loyalty.
Judicial Reluctance and Legal Gaps in Recognizing Gambling as a Ground for Divorce: An Islamic Law Analysis of Decisions of the Pekanbaru Religious Court Muhammad, Fadel; Bustami, Zulfahmi; Darwis, Muhammad; Fajri, Pujangga Candrawijayaning; Nasir, Naimah Mohamad
Mawaddah: Jurnal Hukum Keluarga Islam Vol 4 No 1 (2026): Mei
Publisher : Universitas Muhammadiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52496/mjhki.v4i1.32

Abstract

This study is motivated by the empirical finding that judges in the Religious Court Class 1A Pekanbaru do not explicitly use gambling as a legal ground for divorce, despite its inclusion in Government Regulation No. 9 of 1975 Article 19(a) and the Compilation of Islamic Law (KHI) Article 116(a). Moreover, Law No. 1 of 1974 on Marriage does not specifically recognize gambling as a cause of divorce, resulting in limited legal protection for affected parties. This research aims to analyze judicial reasoning and standards in adjudicating divorce cases involving gambling from an Islamic law perspective. This study employs a qualitative normative legal approach based on secondary data, utilizing statutory, case, and historical approaches. Data were collected through literature review and supported by interviews, and analyzed using qualitative analytical techniques to derive systematic and interpretative conclusions. The findings reveal that judges tend not to explicitly consider gambling as a primary ground for divorce, instead relying on arguments of continuous disputes and conflicts. Consequently, the normative provisions of Government Regulation No. 9 of 1975 Article 19(a) and KHI Article 116(a) are not optimally applied. From an Islamic law perspective, which prioritizes family welfare (maslahah), gambling can constitute a legitimate (syar’i) ground for divorce. In conclusion, there is a normative and practical gap in judicial application, indicating the need for legal reform. This study recommends strengthening legal provisions by explicitly incorporating gambling as a ground for divorce through amendments to Law No. 1 of 1974 to ensure legal certainty and protection.