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All Journal Economic Reviews Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Abdurrahman Hakim
IAI Nasional Laa Roiba Bogor
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Transparansi dan Akuntabilitas Pengelolaan Dana Wakaf terhadap Minat Masyarakat Berwakaf Tunai di MBS Ki Bagus Hadikusumo Akhmad Santoso; Abdurrahman Hakim; Dedi Junaedi; Muhammad Fathan Mujahid
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.11203

Abstract

This study aims to determine the influence of transparency and accountability in the management of waqf funds on the public's interest in cash waqf at MBS Ki Bagus Hadikusumo. The research employed a quantitative method with a survey approach, collecting data through questionnaires from 80 respondents. The analysis results show that transparency does not have a significant partial effect, while accountability has a significant effect on the interest in cash waqf. Simultaneously, transparency and accountability have a significant effect on public interest. This study highlights the importance of accountable waqf governance in increasing public participation. It is recommended that waqf institutions enhance transparency, accountability, and carry out continuous education efforts. Keywords: Transparency, Accountability, Cash Waqf, Public Interest.
Pengaruh Transparansi dan Akuntabilitas Pengelolaan Dana Wakaf terhadap Minat Masyarakat Berwakaf Tunai di MBS Ki Bagus Hadikusumo Akhmad Santoso; Abdurrahman Hakim; Dedi Junaedi; Muhammad Fathan Mujahid
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.11203

Abstract

This study aims to determine the influence of transparency and accountability in the management of waqf funds on the public's interest in cash waqf at MBS Ki Bagus Hadikusumo. The research employed a quantitative method with a survey approach, collecting data through questionnaires from 80 respondents. The analysis results show that transparency does not have a significant partial effect, while accountability has a significant effect on the interest in cash waqf. Simultaneously, transparency and accountability have a significant effect on public interest. This study highlights the importance of accountable waqf governance in increasing public participation. It is recommended that waqf institutions enhance transparency, accountability, and carry out continuous education efforts. Keywords: Transparency, Accountability, Cash Waqf, Public Interest.
Analisis Strengths, Weaknesses, Opportunities, Threats Berdasarkan Indeks Maqashid Syariah (IMS) dalam Penegakan Hukum Ekonomi Syariah di Indonesia Abdurrahman Hakim; Faisal Salistya; Abdul Husenudin
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.740

Abstract

This study aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) in the development of Sharia Economic Law (HES) in Indonesia using the Maqashid Syariah Index (IMS) approach. Although various previous studies have assessed the effectiveness of HES regulations and the performance of Islamic financial institutions, there is still a research gap in the limited use of IMS as a comprehensive measuring tool to systematically analyze aspects of policy and legal structure. IMS, which is based on the protection of religion, life, mind, descendants, and property, provides a more normative, integrative, and maqashid-based evaluative framework in assessing the quality of the implementation of Sharia-based economic law. This study uses a qualitative-descriptive method with a normative-juridical approach and content analysis of regulations, fatwas, court decisions, and performance reports of Islamic economic institutions. The SWOT analysis is compiled based on the results of the IMS value mapping using the parameters of tahdzib al-fard, iqamah al-‘adl, and jalb al-maslahah. The research findings indicate that the main strength of the HES lies in its strong regulatory support and maqasid framework, while its weakness stems from the low implementation of the Islamic Sharia Supervisory System (IMS) in supervision and policy. Opportunities arise from increasing sharia literacy, halal financial innovation, and national policy support. Threats include regulatory disharmony, digitalization challenges, and the low integration of the IMS in institutional performance evaluation. This research contributes to the refinement of Islamic economic law evaluation instruments and provides maqasid-based recommendations for strengthening regulations and policy implementation.
Co-Authors Abdul Husenudin Akhmad Santoso Dedi Junaedi Faisal Salistya Muhammad Fathan Mujahid