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All Journal Priviet Social Sciences Journal JSE: Jurnal Sharia Economica
Ely Windarti Hastuti
Universitas Mataram
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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MITIGATION OF ZAKAT INSTITUTION RISKS IN POVERTY ALLEVIATION BASED ON ZAKAT CORE PRINCIPLES Ely Windarti Hastuti; Haura Nailul Hidayah
JSE: Jurnal Sharia Economica Vol. 5 No. 2 (2026): April
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/3xn8q231

Abstract

Efforts to optimize zakat in Indonesia, zakat management institutions that have been recognized by the government consist of the National Zakat Agency (BAZNAS) and the Zakat Management Institution (LAZ). The aim is to analyze the implementation and risk reduction in zakat manangement institutions in terms of fund collection, distribution, and reporting. This study is based on the theory of risk management in non-profit organizations, which emphasizes operational risk control to improve accountability and public trust. The method used is qualitative with primary and secondary data sources. The focus of this study is the branch heads and employees of three zakat management institutions in Surakarta; LAZ Yatim Mandiri Surakarta, LAZ Nurul Hayat Surakarta, and LAZ DT Peduli Surakarta. The results show that zakat institutions in Surakarta have implemented risk mitigation strategies by improving internal controls in the processes of fundraising, distribution, and reporting of funds. The implementation of ZCP numbers 10, 16, and 18 plays an important role in mitigating the risks of zakat management. The results indicate that zakat management policies need to be strengthened and also serve as a basis for strengthening national zakat governance policies.
Examining the role of Islamic Corporate Governance and climate change reporting in shaping stock prices of Mining Companies in the ISSI from 2020 to 2022 Yaafiatul Hasanah; Ely Windarti Hastuti
Priviet Social Sciences Journal Vol. 5 No. 7 (2025): July 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i7.434

Abstract

Mining companies sit at the crossroads of resource extraction and environmental fallout, and their decisions ripple across the planet's greenhouse-gas ledger. The current sustainability narrative places these firms in front and center, pressuring them to clean up operations before the next climate milestone arrives. This study probes whether Islam-inflected corporate governance principles codified by Sharia scholars in Indonesia make any discernible difference when firms' climate-related announcements hit the trading floor. The analysis zeroes in on stocks listed on the Indonesian Sharia Stock Index (ISSI) from 2020 to 2022, years when market nerves about carbon were unusually frayed. Data were collected from annual reports and sustainability disclosures by 28 mining players who habitually remained compliant, allowing for purposive sampling rather than random chance. EViews 12 then handled the panel-data regression, and the output was clear enough: richer climate disclosures buoyed prices, while the Islamic governance score sat on the sideline, glaring, but statistically mute. A final test tried pairing the two variables to see if the interaction sparked any life, yet the cross-term also landed with an insignificant p-value.
Co-Authors Haura Nailul Hidayah Yaafiatul Hasanah