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Anna Zakiyah Hastriana
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alkasbjie@gmail.com
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Jl. Bukit Lancaran Pondok Pesantren Annuqayah, Guluk-Guluk Sumenep Jawa Timur 69463, Indonesia
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Alkasb: Journal of Islamic Economics
Published by Universitas Annuqayah
ISSN : -     EISSN : 29633737     DOI : https://doi.org/10.59005/alkasb.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
Pemasaran Islam, Perbankan Islam, Keuangan Islam, Akuntansi Islam, Ekonomi Islam, Bisnis Islam, Manajemen Islam, Kewirausahaan Islam, Filantropi Islam, Etika Bisnis Islam, dan Inovasi dan Digitalisasi Bisnis Islam.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 42 Documents
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Evaluation of the performance of the national zakat agency (BAZNAS) using financial ratios for optimization Wijayanti, Lulud
Alkasb: Journal of Islamic Economics Vol. 4 No. 1 (2025)
Publisher : Islamic Economics Study Program, Faculty of Sharia and Islamic Economics, Universitas Annuqayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59005/alkasb.v4i1.649

Abstract

As the coordinator of zakat management institutions in Indonesia, BAZNAS has undertaken various efforts to enhance performance. However, the overall performance of zakat management organizations (OPZ) remains suboptimal. A precise and timely performance analysis method is needed to evaluate OPZ comprehensively and identify priority areas for improvement. To address this, BAZNAS has developed a financial ratio analysis as a tool to measure the performance and sustainability of non-profit zakat organizations, consisting of the activity ratio, efficiency ratio, amil fund ratio, liquidity ratio, and growth ratio. Therefore, this research aims to analyze the performance of BAZNAS using special financial ratios for Zakat Management Institutions. This research uses a descriptive method with a quantitative approach, namely by describing the financial performance of BAZNAS over the last five years by first determining the financial ratios for non-profit institutions and then comparing them between years. This type of research data is secondary data, namely the audited financial reports of BAZNAS for 2018-2022. The results of this research state that BAZNAS' financial performance is declared optimal based on the activity ratio and amil fund ratio, while the other 3 ratios (efficiency ratio, liquidity ratio and growth ratio) state that BAZNAS' performance is not good.
Halal awareness and Muslim consumer behavior in Indonesia: A systematic literature review Deti, Sri
Alkasb: Journal of Islamic Economics Vol. 4 No. 1 (2025)
Publisher : Islamic Economics Study Program, Faculty of Sharia and Islamic Economics, Universitas Annuqayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59005/alkasb.v4i1.662

Abstract

This study presents a systematic literature review on halal awareness and consumption behavior of Muslim consumers in Indonesia, intending to synthesise empirical findings and identify key themes, theoretical contributions, and methodological gaps. Methodologically, this study confirms the relevance of thematic synthesis in Islamic marketing studies. A total of 42 indexed articles published between 2010–2024 were analysed using a thematic synthesis approach. The results of the study reveal four dominant themes: (1) halal awareness is understood as a multidimensional construct encompassing knowledge, attitude, and trust in halal authority; (2) halal consumption behavior is influenced by religiosity, awareness, socio-cultural factors, and demographic and psychographic characteristics; (3) local context, religious education, and community shape halal consumption practices; and (4) there are conceptual inconsistencies and a dominance of cross-sectional quantitative approaches. Theoretically, this study broadens the understanding of consumer behavior theory through the integration of Islamic values. Limitations include the period of publication and a limited database. Future research is recommended to develop comprehensive empirical models, longitudinal studies, mixed-method approaches and big data analysis. These findings are expected to be the basis for a more contextual and relevant halal marketing strategy.

Page 5 of 5 | Total Record : 42

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