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All Journal Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi
Andi Bahri
Institut Agama Islam Negeri Parepare
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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IMPLEMENTATION OF GOOD ZAKAT GOVERNANCE IN ZIS MANAGEMENT: A CASE STUDY OF BAZNAS, BARRU DISTRICT Rabiatul Adawiyah; Andi Bahri; Zainal Said; Hannani Hannani; Suarning Suarning
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9517

Abstract

This study aims to analyze the implementation of Good Zakat Governance (GZG) in the management of zakat, infaq, and alms (ZIS) at BAZNAS Barru Regency. The background of this study is based on the increase in ZIS collection every year, although it is still faced with internal obstacles such as limited human resources and field coordination, as well as external challenges in the form of the community's economic conditions. This study focuses on the application of GZG principles that include transparency, accountability, responsibility, independence, and fairness in the planning, implementation, and supervision of ZIS management. The research method used is a qualitative descriptive approach with a case study approach, through interviews, observations, and documentation at BAZNAS Barru Regency. The results show that the principle of transparency is implemented through a SIMBA-based reporting system and PSAK 109, and accountability is realized through internal and external audits. Independence is strengthened by cooperation between BAZNAS, local governments, and the private sector, while the principle of justice is reflected in the distribution of zakat according to the needs of mustahik in various regions. However, limited human resources, low community participation, and a manual verification system remain the main obstacles. This research contributes to strengthening zakat governance at the regional level and enriches academic studies on the implementation of Good Zakat Governance in Indonesia.
TINJAUAN PRINSIP ‘ADALAH TERHADAP KONTESTASI PASAR TRADISIONAL DENGAN PASAR MODERN DI BARANTI KAB. SIDENRENG RAPPANG Ulya Hatta; Damirah Damirah; Suarning Suarning; Muliati Muliati; Andi Bahri
Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Vol. 6 No. 1 (2026): Januari-Juni 2026
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/alkharaj.v6i1.9852

Abstract

Market contestation refers to the competition between traditional and modern markets in Baranti to attract consumers. This study aims to understand the reality of market contestation and the application of the ‘adalah principle in market competition. The research method used is qualitative descriptive, with field research as the primary approach. Data sources include primary and secondary data. Data analysis techniques include data presentation, data reduction, and conclusion drawing. The findings of this study are: (1) The competition between traditional and modern markets in Baranti, Sidenreng Rappang Regency is influenced by the existence of both market types, competition, and socio-cultural impacts. Although modern markets offer more comfort, traditional markets remain vital to the local community. Both markets can complement each other and provide significant benefits to Baranti residents if managed properly. (2) Markets in Baranti implement the ‘adalah principle in competition through three ways: enforcing fair pricing, avoiding uncertainty (gharar), and promoting ethical trading freedom. (3) The analysis of the ‘adalah principle can be realized by applying principles of transparency, objectivity, and accountability
Co-Authors Damirah Damirah Hannani Hannani Muliati Rabiatul Adawiyah Suarning Suarning Ulya Hatta Zainal Said