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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Amie Amelia
Institut Teknologi Dan Bisnis Ahmad Dahlan
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Penerapan Prinsip-prinsip Islamic Good Corporate Governance (GCG) pada Pengelolaan Keuangan Syariah di Baznas: Studi Kasus Baznas Kabupaten Morowali Lalu Khaeril Anwar; Iwan Setiadi; Pitri Yandri; Mukhaer Pakkanna; Amie Amelia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9948

Abstract

Analysis of the Implementation of Islamic Good Corporate Governance (GCG) Principles in Sharia Financial Management at BAZNAS (A Case Study of BAZNAS Morowali Regency). This research aims to analyze the application of Islamic Good Corporate Governance (GCG) principles in the management of sharia finance at the National Zakat Agency (BAZNAS) in Morowali Regency. Islamic GCG is a governance principle founded on Islamic values, including syura (consultation), amanah (responsibility), justice, and transparency. The study used a qualitative approach with a case study method, where data was collected through in-depth interviews, observation, and documentation. The informants were BAZNAS leaders. The results show that the implementation of Islamic GCG principles at BAZNAS Morowali Regency is progressing quite well, particularly in the areas of financial reporting transparency, accountability in the use of zakat funds, and strict sharia supervision. However, some challenges still exist, such as a limited number of human resources who fully understand Islamic governance principles and difficulties in the digitalization of financial reporting. This research contributes to the literature on sharia financial governance and provides recommendations for strengthening a governance system that aligns with Islamic values within zakat management institutions. By optimally implementing Islamic GCG, BAZNAS is expected to increase public trust and more effectively and equitably distribute zakat funds to recipients (mustahik).
Analisis Pengelolaan Dana Zakat Terhadap Pemberdayaan Masyarakat Pada BAZNAS Kota Bogor Dede Sulaeman; Amie Amelia; Yayat Sujatna; Saiful Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7792

Abstract

Zakat is an important instrument in wealth redistribution and community empowerment in the context of Islamic economics. In this context, research on the management of zakat funds by the National Zakat Agency (BAZNAS) of Bogor City is very relevant. This study aims to analyze the effectiveness of zakat fund management and its impact on community empowerment. The research methods used are qualitative and quantitative approaches, involving data collection through interviews, surveys, and documentation studies. The results of the study indicate that BAZNAS Bogor City has succeeded in managing zakat funds well. The significant allocation of funds for empowerment programs, such as skills training and business capital assistance, is one indicator of this success. For example, the sewing training program held by BAZNAS has helped many women in Bogor to acquire new skills, so that they can be financially independent and contribute to the family economy. However, the challenges faced by BAZNAS cannot be ignored. The lack of public awareness of the importance of zakat and transparency in fund management are issues that need to be addressed. Many residents still do not understand the benefits of zakat, so their participation in these programs is low. In addition, transparency in the use of zakat funds is also in the spotlight, because the community has the right to know how the funds they donate are used for the common good. To overcome these challenges, this study recommends increasing socialization of zakat, both through public campaigns and collaboration with various parties, including educational institutions and community organizations. By increasing public awareness and ensuring transparency in management, it is hoped that the positive impact of zakat management can be maximized.
Co-Authors Dede Sulaeman Iwan Setiadi Lalu Khaeril Anwar Mukhaer Pakkanna Pitri Yandri Saiful Anwar Yayat Sujatna