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Muhamad Ridwan Effendi
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Jalan Baru Terusa Maracang, No. 35, Desa Maracang, Kecamatan Babakancikao, Kabupaten Purwakarta, Provinsi Jawa Barat
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INDONESIA
Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies
Published by STAI DR. KHEZ. Muttaqien Purwakarta
ISSN : -     EISSN : 27235963     DOI : https://doi.org/10.7520/mtq
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Muttaqien Journal is a periodical scientific journal published 2 (two) times a year in January and July by Muttaqien Publishing and managed by the Center for Research and Community Service (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta. This journal is a multilingual (Indonesian, English, and Arabic), peer-reviewed journal reviewing multidisciplinary Islamic studies related to the Indonesian Context. The aim is to provide readers with a better understanding of Islamic studies in Indonesia and present developments by publishing articles, research reports, and book reviews.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 62 Documents
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Evaluasi Penerapan Prinsip Good Governance pada Lembaga Amil Zakat Nurul Fikri Kota Palangka Raya Jariyah, Khairun; Sayuti, Muhammad Noor; Monady, Hanief; Rofi, Rofi
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Lembaga Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.06.2.03

Abstract

This study examines the implementation of Good Amil Governance (GAG) in zakat management at LAZ Nurul Fikri, Palangka Raya. This study focuses on six main principles: transparency, accountability, responsibility, independence, fairness, and Sharia compliance. The method used is descriptive qualitative, with data collection through semi-structured interviews with key informants, direct observation, and documentation review. Data analysis was conducted using the Miles and Huberman model, including data reduction, presentation, and conclusion drawing. The results show that LAZ Nurul Fikri has significantly implemented GAG principles, especially in transparency and accountability, as reflected in using a digital system for financial reports, routine internal and external audits, and information disclosure to stakeholders. However, responsibility and independence remain due to limited human resources and low public awareness of zakat. Supporting factors include an efficient reporting system and high muzaki participation, while inhibiting factors are a weak collaboration network and poor zakat literacy. This research offers practical implications for zakat institutions, policymakers, and academics, emphasizing the importance of digitalization, human resource development, and strategic collaboration. Future research should conduct cross-regional comparisons and use a mixed-methods approach to strengthen the results.
Meninjau Kembali Riba: Dampaknya terhadap Inovasi Perbankan Islam di Indonesia Susandi, Adi; Virliana, Nadya Zahra
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Lembaga Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.06.2.04

Abstract

In Islamic finance’s development, riba (usury) remains a significant challenge affecting banking product innovation. This study examines how various interpretations of riba impact product development in Islamic financial institutions in Indonesia. The method used is a qualitative systematic literature review, with data drawn from scholarly works, fatwas issued by the National Sharia Council (DSN-MUI), and the operational practices of Islamic banks. Thematic analysis was used to identify key patterns and issues shaping Islamic financial products. The results show that from classical schools of thought to contemporary Islamic scholars, diverse understandings of riba have driven the formalization of contracts such as murabahah, ijarah, and musharakah. Although legally valid, these contracts often mimic conventional financial mechanisms and do not fully fulfill the ethical objectives of maqāṣid al-shar’iah, raising concerns about the authenticity and long-term credibility of Islamic banking. This study recommends a multidisciplinary approach focused on maqāṣid, encompassing Islamic legal theory, behavioral economics, and sociocultural analysis, to enhance product relevance and integrity. This approach is crucial to maintaining public trust and ensuring the development of Islamic finance as a value-based system responsive to the dynamics of the modern economy.

Page 7 of 7 | Total Record : 62

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