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All Journal El-Barka: Journal of Islamic Economics and Business Journal of Islamic Economics
Unun Roudlotul Janah
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Institutional Transformation of Traditional Muslim Philanthropy in Ponorogo Unun Roudlotul Janah; Dede Nurohman; Agus Eko Sujianto; Tri Cahyani, Yutisa
Journal of Islamic Economics (JoIE) Vol. 5 No. 2 (2025)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v5i2.12005

Abstract

Introduction: Nahdlatul Ulama (NU) is one of the largest Islamic organizations in Indonesia that plays a strategic role in philanthropic activities through various social programs for the community. However, studies on the institutional transformation of philanthropy in traditional Muslim communities at the local level are still limited in the literature. This study aims to fill this gap by exploring (1) the ideas and concepts behind the institutional transformation of philanthropy in traditional Muslim communities in Ponorogo, and (2) the dynamics of the transformation process. Research Methods: This study uses a qualitative approach with a descriptive-analytical design, involving informants from NU administrators, philanthropic institution managers, and Nahdliyin community leaders. Data analysis was conducted through a thematic coding model to interpret patterns of ideas, values, and institutional innovation. Results: The results show that the institutional transformation of philanthropy is influenced by immanent changes in religious values and external contact with modern institutions. Conclusion: These dynamics are reflected in institutional innovations, particularly the establishment of Lazisnu and its rebranding as NU Care–Lazisnu, with the involvement of religious leaders as strategic communication channels.
Islamic Social Finance and Institutional Accountability: A Case Study of Zakat and Philanthropic Organizations Luhur Prasetiyo; Unun Roudlotul Janah; Khoirun Nisak
El-Barka Journal of Islamic Economics and Business Vol. 8 No. 2 (2025)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v8i2.11973

Abstract

Islamic Social Finance (ISF) significantly promotes social welfare, poverty alleviation, and inclusive economic development, particularly in Muslim-majority countries like Indonesia. This study investigates institutional accountability within Islamic philanthropic organizations managing Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) in Ponorogo, Indonesia. Addressing gaps in the literature that mostly focus on national or international levels, this study emphasizes local governance challenges, the relationship between accountability and public trust, and the need for a Sharia-based accountability model. Employing a qualitative case study approach, data were collected through in-depth interviews, participant observation, and document analysis involving five Islamic philanthropic institutions. Thematic analysis revealed significant variations in financial accountability, Sharia compliance, and social accountability across institutions, highlighting the critical role of transparent reporting, external audits, and community engagement in enhancing public trust. The study proposes an integrated accountability model encompassing financial, Sharia, and social dimensions, advocating for enhanced digitalization, standardized Sharia audits, and improved public literacy to optimize ZISWAF fund management. These findings contribute to the theoretical discourse on Islamic social finance and provide practical recommendations for policymakers and practitioners aiming to strengthen institutional accountability and advance sustainable development goals.
Co-Authors Agus Eko Sujianto Dede Nurohman KHOIRUN NISAK Luhur Prasetiyo Tri Cahyani, Yutisa