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All Journal Iqtisad : Journal of Islamic Economic and Civilization Dirham: Journal of Sharia Finance and Economics
Setiyadi, Amin
Unknown Affiliation
Religion Economics, Econometrics & Finance

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Descriptive Study on Allocation of Zakat Distribution Based on Maqashid Syariah Setiyadi, Amin; Mahri, A. Jajang W.; Juliana, Juliana; Sutjipto, Hady
Iqtisad: Journal of Islamic Economic and Civilization Vol. 1 No. 1 (2025): Iqtisad : Journal of Islamic Economic and Civilization
Publisher : PT. Student Rihlah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61630/irjiec.v1i1.3

Abstract

This study aims to describe the distribution of zakat by BAZNAS Bandung Raya based on the perspective of maqashid sharia, which includes five main dimensions: protecting religion, soul, mind, descendants, and property. The method used is a descriptive-quantitative approach with data collection through questionnaires to 62 amil zakat from five BAZNAS in the Bandung Raya area. The results of the study indicate that in general the distribution of zakat is in the high category, with the largest allocation in the aspect of protecting descendants and mind through education programs and social assistance. The zakat distribution model is carried out in two forms, namely consumptive and productive. The implications of this finding emphasize the importance of reformulating the zakat distribution strategy to be more proportional to all dimensions of maqashid sharia, as well as the need to strengthen institutions and use information technology in zakat management. This study provides theoretical contributions to the study of Islamic economics and becomes a practical reference for zakat institutions to increase the effectiveness and social impact of zakat distribution in society.
Governance and Development Sharia Micro Wakaf Bank Towards Medium Small Micro Enterprises Setiyadi, Amin; Noviarita, Heni
Dirham: Journal of Sharia Finance and Economics Vol. 2 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/josfe.v2i1.3933

Abstract

Purpose: This study examines the governance and distribution of Islamic micro waqf banks to micro, small, and medium enterprises (MSMEs) in Indonesia. Research Methodology: This study used a qualitative approach with secondary data, including a literature review. The literature sources were gathered from journals, books, and relevant Internet sources related to the governance and development of Islamic micro waqf banks. Results: This study concludes that the governance of micro waqf banks includes management functions such as planning, organizing, leadership, and supervision, while ensuring that operations follow Sharia principles. Islamic micro waqf banks are predominantly distributed in Java, with East Java, Central Java, and West Java having the highest concentrations, followed by Yogyakarta and Banten. Conclusions: Islamic micro-waqf banks’ governance is crucial for their operational success, with management practices aligned with Sharia principles. The distribution of these banks is most prominent in Java, contributing to MSME empowerment in the region. Limitations: This research is limited by the availability of relevant literature and in-depth analysis of the topic. The study also highlights that Islamic micro waqf banks are still a relatively new concept, with limited establishment across the country and limited funding. Contributions: The researchers hope that this study provides valuable information and insights for students, academics, managers of Islamic micro waqf banks, and society.
Co-Authors Heni Noviarita Juliana Juliana