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Jurnal Ilmiah Al-Tsarwah
Published by Institut Agama Islam Negeri Bone
ISSN : 26207818     EISSN : 26854686     DOI : https://doi.org/10.30863/al-tsarwah.
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Al-Tsarwah merupakan jurnal ilmiah yang diterbitkan oleh Program Studi Ekonomi Syariah Pascasarjana Institut Agama Islam Negeri (IAIN) Bone, dan sebagai sarana publikasi hasil penelitian serta sharing perkembangan ilmu Ekonomi Syariah. Jurnal ini memuat artikel yang belum pernah dipublikasikan sebelumnya yang berupa artikel hasil penelitian ataupun penelitian terapan, artikel telaah yang berkaitan dengan perkembangan Ilmu Ekonomi dan Keuangan (Konvensional dan Syariah) Informasi mengenai pedoman penulisan artikel dan prosedur pengiriman artikel terdapat pada setiap penerbitan. Semua artikel yang masuk akan melalui ‘peer-review process’ setelah memenuhi persyaratan sesuai pedoman penulisan artikel. Penerbitan jurnal ini dilakukan sebanyak enam bulan sekali yaitu pada bulan Juni dan Desember.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 8 No. 2 (2025)" : 2 Documents clear
TRANSPARENCY AND ACCOUNTABILITY OF PRODUCTIVE WAQF: MITIGATING THE PRINCIPAL-AGENT PROBLEM THROUGH THE SHARIA CORPORATE SOCIAL PERFORMANCE (CSP) FRAMEWORK Azrul Amirullah, Muhammad; M. Akbar Hilman; Muhammad Nabil Hanif; Musyaffa Addin
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.10596

Abstract

Economic empowerment in the modern era focuses not only on improving material well-being but also demands equity, distributive justice, and social sustainability in accordance with sharia principles. In this context, waqf becomes a strategic instrument. The Indonesian Waqf Board (BWI, 2023) estimates that the potential for cash waqf in Indonesia reaches around IDR 180 trillion per year, but its realization is still very low, only in the range of several trillion rupiah. This large gap indicates that the potential of waqf as an inclusive and sustainable long-term financing instrument has not been optimally utilized. Using a descriptive qualitative method, a case study on the Foundation for the Maintenance and Expansion of Waqf at Pondok Modern Gontor (YPPWPM), UNIDA Gontor will be complemented by in-depth semi-structured interviews with various stakeholders to map perceptions and analyze relevant documents. Findings indicate persistent information asymmetry and limited public reporting, which erode trust and constrain the productivity of waqf assets. Mapping CSP’s three pillars: (i) social responsibility principles, (ii) social responsiveness processes, and (iii) observable outcomes onto YPPWPM’s governance clarifies where accountability mechanisms can be operationalized (e.g., clearer role separation, auditable reporting, outcome tracking aligned to maqāṣid al-sharī‘ah). The paper proposes a practicable CSP-Syariah checklist for nazhir that reduces information asymmetry, strengthens answerability, and improves legitimacy, thereby mitigating the principal–agent problem and enabling more consistent productive deployment of waqf assets at Gontor. Policy and managerial implications highlight the need for standardized public reporting, routine sharia/audit reviews, and outcome-based monitoring to sustain stakeholder confidence and social
THE ROLE OF ZAKAT IN THE ECONOMIC EMPOWERMENT OF THE COMMUNITY IN SURABAYA CITY Akbar, Fadhil Muhammad; Kalimah, Siti
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.11173

Abstract

Zakat as an Islamic social finance instrument plays a strategic role in transforming socio-economic conditions and reducing poverty in urban areas. This research analyzes the role of zakat in empowering Surabaya City community through productive zakat programs. Methods: This qualitative research uses library research approach. Data were collected from peer-reviewed journals, BAZNAS and LAZNAS reports, and academic books on Islamic economics. Sources were selected using purposive sampling focusing on Surabaya City context. Productive zakat significantly empowers Surabaya's economy through programs like "Surabaya Berdaya". Studies show productive zakat increases mustahik welfare by 38%, reduces poverty by 51.9%, and improves independence index from scale 2 to 4. Mosques play a strategic role as economic empowerment centers integrating ZIS funds. Challenges include gaps between zakat potential and realization, limited institutional capacity, and business sustainability issues. Zakat has great potential for inclusive economic development in Surabaya through transformation from consumptive to productive approach. Comprehensive empowerment mechanisms effectively transform mustahik into independent economic actors. Optimization requires strengthening regulations, institutional capacity, adaptive models, and monitoring systems. Recommendations include developing innovative programs, strengthening supportive policies, and conducting detailed quantitative studies on mustahik welfare impacts.

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