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All Journal Journal of Islamic Economics
Susilowati
Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia
Religion Economics, Econometrics & Finance

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Zakat Fund Management as Corporate Social Responsibility (CSR) at BPRS Karya Mugi Sentosa: Pengelolaan Dana Zakat Sebagai Corporate Social Responsibility (CSR) Di BPRS Karya Mugi Sentosa Muh Syaukin Muttaqin; Nurlailah; Susilowati
Journal of Islamic Economics Vol. 2 No. 1 (2025): January-June 2025
Publisher : Sekolah Tinggi Agama Islam Al-Muntahy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65663/commercio.v2i1.121

Abstract

Implementation of Zakat Fund Management as Corporate Social Responsibility at BPRS Karya Mugi Sentosa. The purpose of this study was to determine how zakat funds are managed as Corporate Social Responsibility. The type of research method used is descriptive qualitative. With data collection methods using observation, interviews and documentation. The results of this study indicate that BPRS Karya Mugi Sentosa distributes CSR funds from zakat funds and charity funds. BPRS Karya Mugi Sentosa distributes them through BAZNAS, Yatim Mandiri, Nurul Hayat, and other institutions. BPRS Karya Mugi Sentosa has carried out its obligations as a law-abiding sharia bank, namely in accordance with Law Number 23 of 2011 concerning zakat management and Regulation of the Minister of State-Owned Enterprises No. 4 of 2007, namely 2% of the company's profit must be set aside for PKBL (Partnership and Community Development Program). Scientifically, this research contributes to the discourse on integrating zakat and CSR in Islamic banking. Practically, it offers a strategic model for zakat fund management that can be adopted by other Islamic financial institutions.
The Role of Islamic Political Economy in Implementing The Globalization of The Asean Economic Community (AEC) Muh Syaukin Muttaqin; Nurlailah; Susilowati
Journal of Islamic Economics Vol. 2 No. 2 (2025): July - December 2025
Publisher : Sekolah Tinggi Agama Islam Al-Muntahy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65663/commercio.v2i2.303

Abstract

The ASEAN Economic Community (AEC) is the realization of a free market in Southeast Asia, which has been implemented gradually since the ASEAN Summit in Singapore in 1992. The establishment of the ASEAN Economic Community (AEC) aims to enhance economic stability in the ASEAN region and is expected to address economic challenges among ASEAN member states. This study employs a qualitative descriptive approach. In collecting data, the researcher seeks to identify factual information from the data gathered through the research process, which is then processed and analyzed. The analytical framework used in this study is an inductive approach, namely describing the concept of Islamic political economy in a specific manner based on theoretical and doctrinal foundations. The findings of this study indicate that Islamic political economy in the implementation of the ASEAN Economic Community in Indonesia aims to improve economic stability for both Muslim and non-Muslim communities within the ASEAN region, particularly in Indonesia, and is expected to address economic issues among ASEAN countries. The consequences of the AEC agreement include the free flow of goods among ASEAN countries, the impact of the free flow of services, the free flow of investment, the movement of skilled labor, and the free flow of capital. These developments may have both positive and negative impacts on Indonesia’s economy. Therefore, from the government’s perspective, strategies and measures have been undertaken to ensure that Indonesia is prepared and able to take advantage of the momentum created by the ASEAN Economic Community.
Co-Authors Muh Syaukin Muttaqin Muh Syaukin Muttaqin Nurlailah