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al-Uqud : Journal of Islamic Economics

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Published by Universitas Negeri Surabaya

ISSN : 25490850 EISSN : 25483544 DOI : http://dx.doi.org/10.26740/al-uqud

Core Subject : Economy,

Economics, Econometrics & Finance

al-UqÃ»d : Journal of Islamic Economics published by the Islamic Economic Studies Department of Economics Faculty of Economics, Universitas Negeri Surabaya in cooperation with the Forum of Economic and Business Lecturer Islam (FORDEBI). al-UqÃ»d published twice a year, in January and July. The journal will focus on providing quality research in the areas of Islamic economics, banking and finance. The goal of the journal is to cover topics that are paramount in modern Islamic economics and finance. The language used in the form of Indonesian and English. Editors invite research lecturers, the reviewer, practitioners, industry, and observers to contribute to this journal.

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Articles 10 Documents

Search results for , issue "Vol. 6 No. 1 (2022): January" : 10 Documents clear

Pro-poor capital assistance: A strategic analysis of Baitul Maal wat Tamwil microfinance Andri Martiana; Zenza Chessara Novada Panena; Nasrul Fahmi Zaki Fuadi
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

This paper aims to analyze the potential of the Baitul Maal wat Tamwil (BMT) strategy to empower the lower-middle-class people and analyze the recommended strategy for making economic empowerment through more effective and efficient Islamic microfinance. This research uses the in-depth interview method and SWOT analysis as further analysis. The results indicated that BMT has great potential, especially in human resources development and a clear market share to empower the lower classes of society. However, it is necessary to have an appropriate economic empowerment model following the conditions of the lower classes of society and the need for government roles to support the existence of an Islamic microfinance institution in the form of Baitul Maal wat Tamwiil (BMT). Several economic empowerment strategies have been implemented by Baitul Maal wat Tamwil (BMT). This study adds the existing literature related to Islamic microfinance's role to have the suitable model that efficiently and effectively empowers the poor Indonesian society, especially those who live in Yogyakarta.

An analysis of regulation and governance for funeral social fund in Malaysia Azrul Azlan Iskandar Mirza; Nurul Hanis Kamarudin; Khairil Faizal Khairi; Syadiyah Abdul Shukor; Nurul Aini Muhamed; Ahmad Fadly Nurullah Rasedee; Muhammad Suhaimi; Nuur Halimatus Saadiah Masrukhin; Aimi Fadzirul Kamarubahrin
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

The funeral expense is becoming expensive. It will lead to funeral poverty whereby the next of kin of the deceased face difficulty paying funeral expenses. Increasing numbers of people seek financial management advice following bereavement, which can have a long-term effect on the grief experience and an individual's ability to manage. More should be done to encourage people on low incomes to prepare for death through simple advice and guidance. In Malaysia, a funeral social fund such as the Khairat death fund, in general, is financial assistance that is a grant to the family of the deceased for covering the cost and expenses of funeral processes. Khairat death fund was managed by community members or organizations in the areas. However, all this Khairat death organization moving with their own way as there is no legal jurisprudence as guidance to regulate and to be more systematic and synchronize management. Hence, this study will review regulation and governance for the funeral social fund in Malaysia.

Giving behaviour of zakat through crowdfunding platform: Evidence from Indonesia Ahmad Hudaifah; Bambang Tutuko; Ahmad Dahlan Malik
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

Zakat is undeniably an important instrument in Islamic economics that can support and improve the welfare of the people in Indonesia. With the high awareness of the Indonesian people in caring for others, the potential for collecting zakat funds in Indonesia is still not reaching the maximum level. By wielding the theoretical approach of the holistic spirituality model and its micro was giving behavioural constructs, which are transcribed into online survey indicators buttressed with in-depth interviews / direct observations, this study endeavours to understand and examine how the preferences and habits of Indonesian people in donating zakat (alms) through the crowdfunding portal. The study discovers that the crowdfunding portal classification is elaborated into two predominant clusters: the collaborative and corporate platforms. Corporations specialising in social finance fundraising issues created the first collective fashionable means. Various programs uploaded and generated within one platform website will create and initiate the program campaign by co-working and collaborating with others. The second corporate ones are designed and launched by the respective exclusive institution without other brand zakat involvement. Both initiations must be built by an official amil zakat institution. The preference of the zakat payer community is affected by literacy and frequent religiosity sense. Muzaki in entrusting and donating funds toward amil zakat institutions is not only prompted by its membership and affiliation of an institutional entity but also influenced by the inherent choice of literacy perception and religious understanding of individuals.

The implementation of spiritual and financial accountability in Islamic boarding school Ratna Wati; Lilis Ardini; Fidiana Fidiana
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

Islam views that accountability should not only be aimed at humans but also Allah. Pesantren, one of the Islamic-based religious institutions, has aided in addressing the educational demands of a wider segment of society. There are ongoing requests for pesantren to display accountability in more suitable ways as they obtain money from stakeholders. Since Islam believes that accountability should not only be financially oriented but is aimed at worshipping Allah and obtaining blessings, the current research aimed to introduce critical themes of pesantren accountability. We were interviewed ten key informants of Assalafi Al Fithrah Islamic Boarding School, Surabaya. By using phenomenology as a method, we found three themes of accountability. First, spiritual accountability is reflected by has a sincere heart and a noble goal. They work for more reasons than just financial aim and welfare, but to do their khidmah (dedicate or submission).They hope to assist both the students and the neighborhood surrounding the Islamic boarding school by offering welcoming places of prayer and by holding frequent Islamic preaching events. In term of program accountability, every activity or program at an Islamic boarding school must be reported in order to ensure that it is accountable. Each program is also widely published using the official Islamic boarding school web site and social media. Financial accountability is reflected by the adaptation of PSAK 45 in the preparation of financial statements. The Islamic boarding school, on the other hand, concluded that financial reporting should not be restricted to paper reporting exclusively. Real responsibility for Islamic boarding schools comes from publicly disclosing their development, at a greater sermon attended by the wider community.

A critical overview of Ali Shariati's comment on the Islamic Economy Hasan Kazak; Orhan Çeker
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

Islam introduces a system that encompasses and concerns all areas of human life, and the economic structure, which occupies an important place and significance in this human life, is a crucial part of this system. Based on their considerations of the Qur'an and hadith sources, Islamic scholars have classified the five essentials to be protected in Islam: religion, life, mind, generation, and property (six with the addition of "purity" in some works). As seen from this classification, the property is mentioned with life. Also, as described in the proverb "property is the chip of life", the property is a sincere piece as an essential part of life, and a human being even gives up on their life for it. Iranian sociologist and author Ali Shariati has written very important works in sociology. In his works, he touched partly on the issue of the Islamic economy, and his opinions relating to this were compiled under various names and published in the form of the book. Although Shariati often emphasized the right and acceptable principles in their views on the economy in general and especially the Islamic economy, to impose the socio-economic structure in his mind, he presented the views opposite with Islam under the name of the Islamic economic system. In his opinion, the effects of the Shia thought were deeply noticed, and he did not see any harm in presenting his false deductions under the name of Islam. According to him, within the framework of Shia thought, socialism represents the real Islamic economy. His views sometimes go to extremes so much that he can put the entire fiqh system and fiqh scholars under suspicion. In this study, the thoughts put forward by Ali Shariati about the Islamic economy system are critically evaluated and the points that are separate from the whole Islamic economy system are tried to be revealed. The main purpose here is to provide an understanding of the real Islamic economic system, inform the relevant people about the issue, and correct the mistakes by revealing the wrong views.

The direction of zakat accounting research: An analysis of the issues and implications of zakat institution management practice Rusdianto Rusdianto
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

Research on zakat accounting plays an essential role in the development process and zakat management practice. Many studies have discussed zakat management, including the process of zakat collection, management, distribution, and financial management. This research investigates various themes, findings, and approaches to give theoretical and practical contributions. This research uses the Systematic Literature Review (SLR) method. The review's focus is the publication of zakat accounting between 2009-2019. The search for research articles on zakat accounting is identified with relevant words such as Islamic accounting, zakat accounting, zakat performance, zakat governance, and zakat. The process consists of planning, conducting, and reporting. This research contributes in several ways. The first provides an analysis focused on zakat accounting research. The study results indicate that the theme widely discussed in zakat accounting research is the influence of accounting information, evaluation on zakat institution performance, zakat institution governance, management of zakat on business, zakat institution audit, and other issues. The second reveals the practices of zakat accounting at various zakat institutions. Finally, this research demonstrates the implications of zakat management practice and input for further zakat accounting research.

Institutional performance of the Amil Zakat Institution in Palembang City: National Zakat Index approach Fera Widyanata; Noraini Nasirun; Media Kusumawardani
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

The previous studies in Indonesia showed the results of various zakat performances among Zakat Institutions (LAZ) using the National Zakat Index (NZI) method. This study aims to analyse the institutional performance of LAZ in Palembang City more precisely in managing Zakat, Infaq and Sodaqoh (ZIS) still by using the National Zakat Index (NZI) method but specifically for the analysis of institutional performance. Four methods of measuring the micro variables of IZN's institutional performance are collection, management, distribution, and reporting. The data were collected from the registered LAZs in Palembang City through the assessments of the institutional reports. Three LAZs are qualified with the criteria involved in this study: Yatim Mandiri, Dompet Dhuafa and Yakesma. This result provides an institutional performance indicator for LAZs in Palembang City, where Dompet Dhuafa achieved an excellent category while Yakesma and Yatim Mandiri reached a good category. All LAZs excel in the productive economy and social programs (education and humanity). At the same time, Dompet Dhuafa and Yakesma are excellent at collecting, managing and da'wah (preaching) programs. Meanwhile, Yatim Mandiri achieves its excellence in management and reporting aspects. It is concluded that BAZNAS Palembang increase the number of officially registered LAZs to increase professionalism and transparency in the distribution of ZIS and increase public trust.

The impact of Sukuk on the country’s economic growth with country governance as a moderating variable Irma Yuliani; Ibnu Qizam; Arif Nugroho; Zul Ihsan Mu'arrif
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

This study examines the impact of Sukuk on economic growth with country governance (regulatory quality, the rule of law, and government effectiveness) as the moderating variable. Five countries, Indonesia, Malaysia, United Arab Emirates, Bahrain, and Saudi Arabia were taken as samples. Data taken were from 2006 to 2018. Moderating Regression Analysis (MRA) was used to test the effect of the variables in the country's governance in moderating the relationship between Sukuk and economic growth. The Generalized Least Square (GLS) was used to minimize the variance in the estimation model. The findings of this study indicate that the Sukuk development moderated by the regulatory quality has a significant positive effect on the country's economic growth. At the same time, the other two moderating variables (the rule of law and government effectiveness) did not show a significant moderation effect. The regulatory quality shows the policy's efficiency implemented by the government and Sukuk innovation.

Factors influence online donation during COVID-19 pandemic Muhamad Nafik Hadi Ryandono; Aditya Kusuma; Anny Maryani; Ida Wijayanti
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

The Covid-19 pandemic has caused changes in human behaviour, including payment transaction methods from cash to non-cash. In addition, the National Non-Cash Program (GNTT) by Bank Indonesia (BI) also supports this new behaviour. This non-cash payment also occurs in donation payments, including zakat, infaq, alms and other Islamic social funds. This research analyses the factors influencing user behaviour (UB) towards the online donation from cash to non-cash. This study uses quantitative research within Partial Least Square – Structural Equation Modeling (PLS-SEM) tools. The data of this study is compiled by questionnaire on 124 respondents in East Java who made online donations during the Covid-19 pandemic (March 2020 – 2021). This research uses a technology adaptation model that is the UTAUT (Unified Theory of Acceptance and Use of Technology) model using the facilitating conditions (FC), performance expectancy (PE), effort expectancy (EE) and social influence (SI) variables. The results of this study indicate that (a) FC has a positive and significant effect on PE and SI, (b) PE and SI have a positive and significant effect on EE, and (3) PE and SI have a positive and significant effect on UB. Meanwhile, ease of donating online (Effort Expectancy) does not provide influence user behaviour of online donations. In addition, recommendations are also given to online donation organisations to improve collaboration, credibility and use of promotion media.

Technology acceptance of zakat payment platform: An analysis of modified of unified theory of acceptance and use of technology Erwanda Nuryahya; A. Jajang W. Mahri; Aas Nurasyiah; Fitranty Adiresuty
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

This study aimed to determine and analyse the factors that affect a zakat payer receiving and using the zakat platform to pay the zakat. A total of 264 self-administered questionnaires were distributed to respondents who have been paid zakat with the platform. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships. The results show that performance expectations and social influence positively and significantly affect behavioural intentions. Facility conditions and behavioural intention have influenced positive and significant impacts on the behaviour of using the online zakat payment platform. Furthermore, this is caused by the trust of zakat payers against online zakat payment platforms that afford to pay zakat faster completion when compared to paying zakat offline. It is also supported by encouragement from the surrounding environment of zakat payers such as: family, work colleagues, community and charity organisations who use the online zakat payment platform.

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
jurnal.al-uqud@unesa.ac.id

Editorial Address
campus Ketintang Surabaya 60231

Location
Kota surabaya,

Jawa timur

INDONESIA