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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
Risk-Based Fiscal Policy: Adopting a Shariah-Compliant Model for Indonesia’s Economic Resilience Muhammad Said; Syahriyah Semaun; Muzdalifah Muhammadun; Andi Bahri; Andi Dinul Islam Firdaus
An-Nisbah: Jurnal Ekonomi Syariah Vol. 12 No. 2 (2025): An-Nisbah (Oktober)
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v12i2.11052

Abstract

Amid global economic uncertainty and the limitations of debt-reliant conventional fiscal policies, Indonesia requires a robust framework to enhance economic resilience. Existing approaches often fail to address equitable resource distribution and ethical risk management. This study aims to develop a risk-based fiscal policy model integrated with Shariah principles to address this gap. Employing a qualitative library research method with secondary data analysis from 2021 to 2025, the study formulates a tripartite model comprising sovereign sukuk for infrastructure, zakat for social safety nets, and mudharabah-musyarakah partnerships for public investment. The findings indicate that this integrated approach significantly mitigates fiscal risks by replacing interest-based debt with asset-backed and profit-sharing mechanisms. Projections suggest the model can reduce the debt-to-GDP ratio from 40.9% to below 35%, lower the Gini coefficient to under 0.35, and sustain economic growth above 5%. This research contributes a comprehensive framework for policymakers, offering a practical pathway toward a more equitable, inclusive, and stable economic system aligned with Maqasid al-Shariah.