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Anwar Hafidzi
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Sharia Journal and Education Center Publishing Jalan Gotong Royong, Banjarbaru, Kalimantan Selatan, Indonesia Kode Pos 70711
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INDONESIA
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Published by Sharia Journal and Education Center Publishing
ISSN : 30310458     EISSN : 30310458     DOI : https://doi.org/10.62976/ijijel.v3i3.1280
Core Subject : Religion, Social,
Religion Law, Crime, Criminology & Criminal Justice Social Sciences
The Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory (IJIJEL) is a peer-reviewed academic journal that focuses on advancing research in Islamic jurisprudence, economics, and legal theory within the Indonesian context. Published quarterly (March, June, September, and December), the journal serves as a platform for scholars, researchers, and practitioners to explore theoretical and practical developments in Islamic law. IJIJEL welcomes original research articles, conceptual papers, critical reviews, and comparative studies covering topics such as Islamic legal methodology, contemporary jurisprudential issues, legal reform, and interdisciplinary perspectives. The journal aims to foster academic discourse, enhance understanding of Islamic law, and contribute to the integration of Islamic legal principles within Indonesia’s legal and socio-economic systems.
Arjuna Subject : Umum - Umum
Articles 562 Documents
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Transformasi Good Corporate Governance menjadi Islamic Corporate Governance dalam Ekonomi Syariah Saleh, Muhammad; Irawan, Andhi; Bakar, Abu; Rahmaniah, Amelia; Umar, Masyitah
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1747

Abstract

The implementation of Good Corporate Governance (GCG) has become a crucial instrument in maintaining corporate sustainability in the era of globalization, including within the Islamic economic sector. This paper aims to analyze the transformation of conventional GCG principles into Islamic Corporate Governance (ICG) and its implementation in Islamic banking in Indonesia. GCG is generally based on five main principles: transparency, accountability, responsibility, independence, and fairness. However, in the Sharia context, corporate governance undergoes an expansion through a Tauhid and Shura-based approach, where accountability is not only directed toward stakeholders but also serves as a form of worship to Allah SWT (God-interest). The fundamental difference in ICG lies in the integration of Islamic values such as Shidiq, Tabligh, Amanah, and Fathonah, as well as the vital role of the Sharia Supervisory Board (DPS) to ensure compliance with the fatwas of the Indonesian Council of Ulama. The study indicates that the implementation of ICG through Financial Services Authority regulations and the Sharia Banking Law enhances credibility, mitigates agency risks, and guarantees the rights of all parties based on social justice. This transformation proves that ICG is not merely an adoption of Western models (Anglo-Saxon or European), but a unique value system that combines market efficiency with religious moral principles to achieve long-term collective welfare.
Dinamika Pendistribusian Zakat Oleh Badan Amil Zakat Nasional (BAZNAS) di Provinsi Kalimantan Selatan Magfirah, Rahmatul; Arbella, Kania; Rusdiyah, Rusdiyah
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1748

Abstract

Zakat is a strategic instrument in Islamic philanthropy that functions spiritually and socio-economically to balance the economic system and alleviate poverty. The enormous potential of zakat in Indonesia requires professional management in accordance with Islamic law and Law Number 23 of 2011 concerning Zakat Management. BAZNAS South Kalimantan Province, as the official institution managing zakat, infaq, and sadaqah, plays an important role in the distribution of zakat. This study aims to examine the dynamics of zakat distribution by BAZNAS South Kalimantan Province from the perspectives of fiqh and zakat management. This research is an empirical legal study with a sociological and legal anthropological approach conducted at BAZNAS South Kalimantan Province and Baznas Microfinance Desa Kota Banjarmasin. Data was obtained through online interviews and literature studies, then analyzed qualitatively. The results of the study show that the distribution of zakat by BAZNAS South Kalimantan Province is dynamic. The distribution of consumptive zakat is focused on meeting the basic needs of mustahik through education, health, humanitarian, and da'wah and advocacy programs. Meanwhile, productive zakat is implemented through various utilization programs oriented towards the empowerment and independence of mustahik. From a fiqh zakat perspective, these distribution practices are basically in accordance with sharia provisions. However, zakat distribution still faces challenges in the form of low levels of awareness and compliance among some people in paying zakat through official institutions, uneven distribution of information to the public regarding zakat distribution through BAZNAS, and issues of sustainability of beneficiaries' businesses, as not all businesses run smoothly. Therefore, it is necessary to strengthen zakat management, improve zakat literacy, and strengthen business assistance with business experts so that zakat distribution can have an effective and sustainable impact.

Page 57 of 57 | Total Record : 562

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