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Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Published by Universitas Islam Negeri Fatmawati Sukarno Bengkulu
ISSN : P2476877     EISSN : E2621668     DOI : https://doi.crossref.org/servlet/home
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Focus Al Intaj : Jurnal Ekonomi dan Perbankan Syariah is designed to provide a forum for researchers who focus on Islamic economics and banking, covering current issues in Islamic economics and banking, Islamic philanthropy, and Islamic finance. Scope The scope of this journal includes: 1. Islamic Economic 2. Islamic Accounting 3. Islamic Philanthropy 4. Islamic Bussines Ethic 5. Islamic Insurance 6. Islamic Microfinance 7. Islamic Capital market 8. Sharia Financial Banking.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
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Search results for , issue "vol 12, no 2 (2026)" : 2 Documents clear
Productive Zakat and Poverty Alleviation : A Legal System Analysis of BAZNAS Cirebon City and Its Contribution to the SDGs Syaefullah Syaefullah; Ali Sodiqin; Abdul Mujib; Fathur Baldan Haramain
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.12175

Abstract

Purpose: Lawrence M. Friedman’s legal system theory explains legal effectiveness through the dynamic interaction of legal structure, legal substance, and legal culture. Drawing on this framework, this study examines the implementation of productive zakat management at BAZNAS Cirebon City and its contribution to the achievement of the Sustainable Development Goals (SDGs). It addresses a research gap concerning the relationship between the normative framework governing productive zakat and its practical effectiveness in promoting sustainable poverty alleviation and economic empowerment.Design/Methodology: This research employs a qualitative socio-legal approach. Data were collected through in-depth interviews with BAZNAS administrators and beneficiaries, field observations, and document analysis. The data were analyzed using Lawrence M. Friedman’s legal system framework, encompassing the dimensions of legal structure, legal substance, and legal culture, to evaluate the effectiveness of productive zakat governance and its alignment with SDGs objectives.Findings: The findings reveal that the legal substance and institutional structure of productive zakat management generally comply with Indonesian zakat regulations and principles of good governance. However, weaknesses remain in data integration, digital governance, and inter-institutional coordination. From the perspective of legal culture, limited mentoring, insufficient entrepreneurial capacity building, and the low transformation of mustahik into muzakki reduce program effectiveness. Although productive zakat contributes to strengthening beneficiaries’ economic resilience and supports several SDGs targets, its overall impact on poverty reduction in Cirebon City remains constrained due to weak integration with local government development policies.Practical Implications: The study suggests that BAZNAS and policymakers should strengthen cross-sectoral collaboration, integrate digital data management systems, and establish outcome-based evaluation mechanisms using multidimensional poverty indicators. These measures can improve the effectiveness of productive zakat programs and enhance their contribution to sustainable development and inclusive economic empowerment.Originality/Value: This study offers a novel contribution by integrating Lawrence M. Friedman’s legal system theory with the SDGs framework to evaluate productive zakat governance. Unlike previous studies that primarily assess zakat from legal compliance or economic performance perspectives, this research provides a comprehensive socio-legal analysis that links institutional effectiveness, legal culture, and sustainable development outcomes.
Formulating Good Waqf Governance for Productive Waqf: An Expert-Assessment Study Using an ANP-Informed Network Framework Sufrizal Sufrizal; lhaamie Abdul Ghani Azmi; Ramadhan Ramadhan; Isra Maulina
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.11085

Abstract

Objective:This study aims to develop an integrated Good Waqf Governance model for productive waqf by identifying and validating governance dimensions and subcriteria through expert assessment, while conceptually mapping patterns of dependence, interdependence, and feedback among governance elements using an ANP-informed network framework Design/Methodology:The study adopts a mixed-evidence design that integrates a literature review and expert assessment as its primary sources of evidence. The literature synthesis identified five governance dimensions and 18 subcriteria, which were subsequently validated by five experts comprising academics and practitioners from UIN Ar-Raniry, IAIN Langsa, Baitul Mal, and the Indonesian Waqf Board (Badan Wakaf Indonesia). Expert assessments employed a 1–9 rating scale and geometric mean aggregation across four key criteria: human resources, regulation, information technology, and sharia compliance. The governance elements identified as most critical through expert assessment were subsequently structured conceptually according to ANP network logic, without conducting full pairwise comparison matrix and supermatrix computations Findings:Human resources received the highest aggregate expert rating (7.765), followed by regulation (6.722), information technology (6.320), and sharia (5.966). The proposed model positions nazhir capacity as the entry point of the governance architecture, operating through the principles of transparency, accountability, professionalism, sharia compliance, and maqāṣid al-Sharīʿah. These principles are reinforced by three key governance mechanisms—regulation and oversight, technology and information, and sharia governance—which ultimately support productive asset management, waqf performance and sustainability, stakeholder trust, and participation and collaboration. These elements form a feedback cycle that continuously reinforces governance capacity Practical Implications:Reforming productive waqf management requires the simultaneous strengthening of nazhir human resources, regulatory frameworks, information systems, and sharia governance, consistent with the four strategic directions identified in this study Originality/Value:The originality of this study lies in integrating five previously fragmented governance dimensions into a single interdependent network architecture. Rather than employing ANP solely as a computational procedure for deriving priority weights, this study utilizes its network logic as a conceptual framework for structuring governance relationships. The resulting model takes the form of a feedback cycle that shifts the paradigm of productive waqf from mere asset utilization toward governance-enabled asset productivity.

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