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Syi'ar Iqtishadi
Published by Universitas Sultan Ageng Tirtayasa
ISSN : -     EISSN : 25980955     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Merupakan Jurnal berkala ilmiah mempublikasi hasil-hasil kajian teoritis dan empiris dalam bidang ilmu ekonomi yang berlandaskan hukum Islam (syar’i), baik dalam praktek bisnis, organisasi, keuangan dan perbankan.
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Articles 122 Documents
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Efficiency Analysis of Zakat, Infaq, and Sadaqah (ZIS) Fund Management by Zakat Management Organizations in Banten Province Using Data Envelopment Analysis (DEA) Annisa Fauziyah; Moh. Mukhsin; Elif Pardiansyah
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 10, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v10i1.39189

Abstract

This study assesses the efficiency of zakat, infaq, and sadaqah (ZIS) fund management among Zakat Management Organizations (Organisasi Pengelola Zakat; OPZ) in Banten Province over the period 2019–2024. The study addresses the gap between ZIS collection and disbursement, which may signal inefficiencies in the management of Islamic social finance. The objective is to measure and compare OPZ technical efficiency and scale efficiency. Using a descriptive quantitative design, the study relies on secondary data obtained from official financial reports. Six OPZ were selected through purposive sampling, yielding 36 decision-making units (DMUs). Efficiency was estimated using Data Envelopment Analysis (DEA) under both the Constant Returns to Scale (CRS) and Variable Returns to Scale (VRS) models, applying an intermediation approach. The results indicate that 11 DMUs are fully efficient under CRS, while 17 DMUs are efficient under VRS. This pattern suggests that inefficiency is driven primarily by suboptimal operating scale rather than by purely technical factors.
Empowerment Of Waqf For Sustainable Social-Economic Development: A Systematic Literature Review Ikhsanudin Ikhsanudin; Nursaman Nursaman; Muhamad Fakhrudin
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 10, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v10i1.40052

Abstract

ABSTRACT Waqf empowerment is an important instrument in the Islamic economic system with significant potential to enhance social and economic welfare, yet its utilization remains suboptimal. This study aims to systematically analyze the development, patterns, and challenges of waqf empowerment through a Systematic Literature Review approach. The methodology employed is SLR using the PRISMA framework, with data sources derived from scientific articles published between 2022 and 2026 and selected based on predefined inclusion and exclusion criteria. The results indicate that productive waqf, cash waqf, and integration with zakat and Islamic social finance are key strategies in empowering the economy. The discussion highlights that innovation in management, the role of community-based institutions such as Islamic boarding schools, and support from policy and digitalization are crucial factors in enhancing waqf effectiveness. Furthermore, the study identifies challenges including low waqf literacy, limited managerial capacity, and suboptimal asset utilization. In conclusion, waqf empowerment has strong potential as a sustainable development instrument if managed professionally, innovatively, and in an integrated manner. Keyword: cash waqf, productive waqf, sustainable development, systematic literature review, waqf empowerment

Page 13 of 13 | Total Record : 122

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