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Intra-Institutional Ziswaf Management at Al-Barokah Islamic Boarding School: A Fiqh Muamalah Review Muhammad Zuhirsyan; Supaino; Rizal Agus; Sudarsono; Gatot Teguh Arifyanto; Amrin
Solo International Collaboration and Publication of Social Sciences and Humanities Vol. 4 No. 01 (2026): Solo International Collaboration and Publication of Social Sciences and Humani
Publisher : Walidem Institute and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61455/sicopus.v4i01.436

Abstract

Objective: This study aims to analyse the contemporary management model of zakat, infaq, sedekah, and waqf (ZISWAF) in the Al-Barokah Islamic boarding school in Simalungun, North Sumatra, from the perspective of muamalah jurisprudence. Theoretical framework: This study is based on the muamalah jurisprudence framework, especially the concept of ownership (al-milkiyyah), trust, benefit (maslahah), and justice ('adl) in the management of social funds. These principles are linked to modern institutional management theory that emphasises accountability, transparency, and efficiency. The integration of classical Islamic legal norms with contemporary management practices is the basis for assessing the effectiveness of the ZISWAF management model in the Islamic boarding school environment. Literature review: The literature review includes Islamic Muamalah Fiqh from an Economic perspective in Islam, Contemporary ZISWAF Management, and Islamic Boarding Schools in the Reality of Sharia Economic Implementation. Methods: This study uses a qualitative approach with a case study method. Data were obtained through interviews with the management of the Al-Barokah Islamic boarding school, documentation of the institution's financial reports, and observations of ZISWAF management practices. Data analysis was carried out through the stages of data condensation, data presentation, and conclusion, using muamalah jurisprudence as an interpretative framework. Results: The study indicates that the ZISWAF management model at the Al-Barokah Islamic boarding school applies a hybrid system that combines fundraising based on traditional religious values ​​with modern institutional management practices. The integration of digital recording systems, participatory decision-making, and empowerment-based fund distribution reflects the application of muamalah fiqh principles in the contemporary context. This model has succeeded in increasing financial transparency, educational independence, and the social welfare of the community around the Islamic boarding school. Implications: These findings indicate that Islamic boarding schools have the potential to become strategic centres of Islamic social finance by institutionalising accountable ZISWAF management in accordance with sharia principles. Novelty: This study introduces the Integrated ZISWAF Management Model (IZMM), which combines the principles of muamalah fiqh with modern management for the sustainable management of Islamic boarding school social funds.
Optimizing Islamic Financial Instruments in Indonesia to Support SDGs: Maqashid Syariah Perspective Ahmad Kholil; Muhammad Zuardi; Amrin; Juryatina
Profetika: Jurnal Studi Islam Vol. 26 No. 01 (2025): Profetika Jurnal Studi Islam 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v26i01.9217

Abstract

Objective: Examine how these instruments can be aligned with global development goals while grounded in Islamic principles. This study aims to analyze the optimization of various Islamic financial instruments, such as Zakah, Waqf, Sukuk, and Islamic banking, to support the achievement of SDGs. Theoretical Framework: Maqashid Syariah, which emphasizes the protection of essential human values such as faith, life, intellect, lineage, and wealth, the study highlights the role of Islamic finance in promoting social welfare, economic justice, and environmental sustainability. Literature Review: Conducted, drawing from academic sources, regulatory documents, and practical implementations of Islamic finance in Indonesia and other Muslim-majority countries. Methods: The method used in this study is a qualitative approach with literature study techniques, analyzing relevant literature and Islamic financial policies in Indonesia and the world. Results: The study indicate that Islamic financial instruments can contribute significantly to supporting SDGs, especially in the aspects of poverty alleviation (SDG 1), quality education (SDG 4), economic equality (SDG 10), and sustainable consumption and production (SDG 12). However, there are challenges in optimizing implementation, such as regulations that are not yet uniform, low Islamic financial literacy, and limited innovation in instrument development. Implications: This study recommends synergy between the government, Islamic financial institutions, academics, and the community in strengthening a sustainable Islamic financial ecosystem. With proper optimization, Islamic finance can be an alternative solution in supporting a green, inclusive, and equitable economy by the principles of Maqashid Syariah and the goals of the SDGs. Novelty: This research lies in its integrative approach that bridges the ethical vision of Maqashid Syariah with the contemporary global development agenda, offering a holistic and faith-based framework for sustainable economic progress in Indonesia.
Transformation of the Concept of Maslahah in Sustainable Islamic Finance: a Hermeneutic Analysis of al-Ghazali's Thoughts and ash-Syatibi Muhammad Zuardi; Ahmad Kholil; Amrin; Ishma Amelia
Profetika: Jurnal Studi Islam Vol. 26 No. 01 (2025): Profetika Jurnal Studi Islam 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v26i01.9616

Abstract

Objective: This research aims to examine the transformation of the concept of maslahah  in modern Islamic finance, especially in the shift from a normative approach in classical jurisprudence to a contextual approach in the contemporary financial system. Theoretical framework: The research is based on the thoughts of Al-Ghazali, who structured maslahah within the maqashid shariah paradigm (protection of religion, life, intellect, lineage, and property), and Asy-Syatibi, who introduced the flexible concept of maslahah mursalah. Literature review:  involves an in-depth study of classical sources such as Al-Mustashfa and Al-Muwafaqatas well as contemporary literature on Islamic finance and sustainability. Methods: Using a hermeneutic approach, this study analyzes classical and modern texts through literature studies, referring to the works of Al-Ghazali (Al-Mustashfa) and Asy-Syatibi (Al-Muwafaqat) as well as various secondary literature. The results:  The study indicate that the concept of maslahah  has undergone significant development, from a text-based approach to a more flexible application in modern Islamic finance, such as in Islamic banking, green sukuk, and social-based financial instruments. This transformation strengthens the role of Islamic finance in supporting economic sustainability and the Sustainable Development Goals (SDGs). Implication: the reinforcement of Islamic finance as a value-based system capable of promoting inclusive and sustainable development. Novelty: This research lies in its hermeneutic reinterpretation of classical Islamic legal theory to justify and support its modern, sustainability-oriented applications.
Integration of Tax Justice Principles into Islamic Law for the Achievement of Sustainable Development Goals Cahyoginarti; Amrin; Alwy Ahmed Mohamed
Profetika: Jurnal Studi Islam Vol. 26 No. 02 (2025): Profetika Jurnal Studi Islam 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v26i02.12426

Abstract

Objective: This study aims to examine how the principles of tax justice in Islamic Law can be integrated into modern tax policies to support the achievement of Sustainable Development Goals (SDGs). Theoretical framework: This study is based on the theory of justice in Islamic Law, which includes the concepts of distributive justice, benefit, and transparency, which in the context of Islamic history are realized through instruments such as zakat, kharaj, jizyah, and usyur. These principles are compared with modern taxation theory, which emphasizes the principles of justice, efficiency, and equity. Literature review: The literature review includes classical and contemporary fiqh literature related to fiscal obligations, tax laws and regulations in Indonesia, the Zakat Management Law, and official documents of the 2030 SDGs, which place economic justice as a main pillar of sustainable development. Methods: This study uses a qualitative approach with a juridical normative method through library research. Data were collected from Islamic legal sources, tax regulations, SDGs documents, and previous research results, then analyzed using content analysis to identify the relevance and potential for integrating the principles of Islamic tax justice with modern fiscal policies. Results: The results of the study indicate that the principle of tax justice in Islamic Law is oriented towards proportionality of burden based on taxpayers' ability, public welfare, and transparency of management. Integration of this principle with modern tax policy can strengthen the function of income redistribution, increase tax compliance, and support the achievement of SDG 1 (poverty alleviation), SDG 8 (inclusive economic growth), and SDG 10 (reduced inequality). Implication: These findings provide policy recommendations for the government to harmonize tax and zakat regulations, improve public fiscal literacy, and optimize the digitalization of tax and zakat payment systems to align with SDG targets. Novelty: This study offers a Hybrid Fiscal Model integration model that combines modern taxes and Islamic fiscal instruments proportionally and based on public welfare, thus creating a tax system that is not only based on Sharia values, but also relevant to the global development agenda.