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All Journal Referensi Islamika: Jurnal Studi Islam
Alfian Toar
Institut Agama Islam Negeri Kendari
Religion Humanities

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THE EFFECT OF ZAKAT AND ECONOMIC VARIABLES ON POVERTY AND COMMUNITY WELFARE IN INDONESIA: A SIMULTANEOUS PANEL DATA ANALYSIS Abdul Wahid Mongkito; Indra Nola; Rita Ardilla; Elsya Restalina; Trisno Wardy Putra; Gamsir; Alfian Toar
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 1 (2026): FEBRUARY
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i1.375

Abstract

This study aims to analyze the influence of zakat and several macroeconomic variables on poverty and welfare levels as measured by the Human Development Index (HDI) in provinces in Indonesia. This study employs a descriptive quantitative approach using secondary panel data from 34 provinces in Indonesia over a ten-year period (2014–2023). A simultaneous equation model is applied to capture the reciprocal relationship between poverty and welfare (HDI). The variables analyzed include zakat, economic growth, inflation, investment, and labor. The results show that zakat, economic growth, inflation, investment, labor, and HDI simultaneously have a significant effect on poverty across Indonesian provinces. Meanwhile, zakat, economic growth, investment, labor, and poverty significantly influence the HDI. Partially, zakat, investment, labor, and HDI have a significant negative effect on poverty, indicating their role in reducing poverty levels. In contrast, zakat, economic growth, investment, and labor have a significant positive effect on HDI, suggesting their contribution to improving welfare. Inflation has a significant negative effect on poverty, while poverty has a negative but statistically insignificant effect on HDI. This study is limited to provincial-level secondary data and selected macroeconomic variables over a ten-year period. Future research may include additional socioeconomic variables or extend the observation period. This study provides empirical evidence on the role of zakat as an Islamic social finance instrument in reducing poverty and improving social welfare in Indonesia.
ANALYZING THE IMPACT OF HALAL TOURISM DEVELOPMENT IN TAMBORASI ON THE MICROECONOMIC CONDITIONS OF LOCAL COMMUNITIES Abdul Wahid Mongkito; Alda Tri Utami; Alfian Toar
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 3 (2026): JUNE
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i3.767

Abstract

This study aims to analyze the development strategy of Tamborasi River halal tourism, examine its impact on the microeconomic conditions and welfare of local communities in Tamborasi Village, and explore the tourism development strategy from an Islamic perspective. This research employed a qualitative descriptive approach. The collected data were analyzed using descriptive qualitative analysis to identify tourism development strategies, economic impacts, and the implementation of Islamic values in tourism management. The research results show that Tamborasi River tourism has significant potential for further development due to its unique appeal as the world's shortest river, supported by adequate infrastructure and effective promotional strategies. Tamborasi River tourism development offers promising potential for businesses, with revenues that can continue to grow along with increasing visitor numbers. From an Islamic perspective, the tourism development strategy emphasizes the provision of worship facilities, halal food services, environmental cleanliness, and quality services based on sharia principles. The findings imply that the development of Tamborasi River halal tourism can serve as a strategic instrument for strengthening local economic activities through the empowerment of MSMEs, job creation, and community participation. The study also highlights the importance of improving Muslim-friendly tourism facilities, strengthening halal certification support for local businesses, and enhancing collaboration among local governments, tourism managers, and community stakeholders to ensure sustainable and inclusive halal tourism development. This study contributes to the literature on halal tourism development by integrating microeconomic community impacts with Islamic tourism principles in the context of a unique coastal tourism destination. The research also provides practical insights for policymakers and tourism managers in developing sustainable and community-based halal tourism destinations.
IMPLEMENTING THE AMANAH CONCEPT THROUGH BEHAVIORAL ACCOUNTING TO ASSESS MANAGERIAL PERFORMANCE AT BAZNAS, SOUTHEAST SULAWESI Alfian Toar; Selvi; Salehaman
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 4 (2026): AUGUST
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i4.927

Abstract

This study aims to examine the implementation of the concept of amanah (trustworthiness) through a behavioral accounting approach in assessing managerial performance at BAZNAS of Southeast Sulawesi Province. The study explores how the value of amanah influences managerial behavior, accountability, transparency, and organizational performance in zakat management. This research employs a qualitative method with a descriptive approach. Data were collected through participant observation, in-depth interviews with key informants, and documentation. The behavioral accounting approach was applied to understand managerial behavior and responsibilities in managing zakat funds and organizational activities. The results indicate that the integration of the concept of amanah and behavioral accounting contributes positively to managerial performance and the organizational work environment at BAZNAS of Southeast Sulawesi Province. The value of amanah has been internalized by employees and management in carrying out their duties in accordance with Law Number 23 of 2011 concerning Zakat Management. This value promotes responsible, transparent, and accountable behavior in the management of zakat funds. Furthermore, the implementation of amanah fosters stakeholder trust and strengthens organizational credibility, supporting more effective governance and reinforcing public confidence in zakat management institutions. The findings suggest that integrating Islamic ethical values, particularly amanah, into managerial practices and behavioral accounting frameworks can strengthen governance, accountability, and organizational effectiveness in zakat institutions. This study also provides practical insights for policymakers and zakat management organizations in developing value-based governance systems that enhance institutional performance and stakeholder trust. This study provides an alternative perspective by integrating Islamic ethical values with behavioral accounting in evaluating managerial performance. It highlights the importance of trustworthiness as a key factor in improving accountability, organizational effectiveness, and stakeholder confidence within zakat management institutions.
Co-Authors Abdul Wahid Mongkito Alda Tri Utami Elsya Restalina Gamsir Indra Nola Rita Ardilla Salehaman Selvi Trisno Wardy Putra