Abstract:UMKM adalah sebagai tulang punggung perekonomian Nasional. Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran yang sangat penting dalam mendukung perekonomian nasional. banyak pelaku UMKM menghadapi berbagai tantangan,…
n, seperti keterbatasan modal, kurangnya akses terhadap teknologi, serta tidak kalah penting bahwa umkm belum menerapkan etika bisnis dalam Islam. Dalam menjalankan usahanya Umkm perlu menerapkan prinsip-prinsip etika bisnis sesuai dengan syariat Islam. Penelitian ini bertujuan untuk mendalami Implementasi Etika Bisnis Islam pada Usaha Mikro Kecil dan Menengah (UMKM) LGC Collection Cirebon. Metode penelitian yang digunakan pendekatan kualitatif dengan pengambilan Purposive sampling. Hasil penelitian menunjukkan bahwa UMKM LGC Collection Cirebon memiliki komitmen yang kuat dalam menerapkan nilai-nilai etika bisnis Islam seperti Larangan berdagang dengan cara curang, Tidak boleh mengandung unsur riba, Mengurangi takaran dan penipuan, Penimbunan dan Bisnis mempunyai misi sosial melalui zakat dan sedekah. Namun demikian temuan ini mengindikasikan bahwa pelaku usaha melakukan kecurangan terkait penambahan biaya produk dan pelaku usaha masih memanfaatkan kredit dari bank konvensional kredit usaha rakyat (KUR). Penerapan etika bisnis Islam dapat membantu mengatasi masalah usaha LGC Collection seperti Sumber Daya Manusia seperti tanggung jawab gaji kontrak dan adil dalam pembagian honor, etika bisnis Islam dalam manajemen keuangan harus transaparan dan bisa di pertanggung jawabkan menuntut agar pengelolaan keuangan dilakukan tanpa riba (bunga), tanpa gharar (ketidakjelasan atau spekulasi) dan Inovasi Produk dapat membantu mengatasi dalam Ihsan memberian terbaik untuk pelanggan, ke maslahatan produk bisa memberikan manfaat bagi masyarakat.
Abstract:Keuangan publik dan sosial Islam merupakan instrumen penting dalam meningkatkan kesejahteraan masyarakat melalui mekanisme distribusi kekayaan yang adil. Artikel ini bertujuan untuk menganalisis praktik pengelolaan zakat…
dan wakaf di beberapa negara, yaitu Arab Saudi, Inggris, Mesir, Turki, Kuwait, dan Australia. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur. Hasil penelitian menunjukkan bahwa keberhasilan pengelolaan keuangan sosial Islam sangat dipengaruhi oleh sistem kelembagaan, regulasi, serta integrasi dengan kebijakan negara. Negara dengan sistem terpusat cenderung lebih efektif dalam distribusi, sementara negara minoritas Muslim menunjukkan inovasi dalam pengelolaan berbasis komunitas. Studi ini menegaskan bahwa optimalisasi zakat dan wakaf dapat menjadi solusi strategis dalam mengatasi kemiskinan dan ketimpangan sosial secara berkelanjutan.
Abstract:The discussion about the need for Muslim communities in Muslim countries or those with Muslim majority populations to have an integrated instrument in the fiscal policy has recently been increasingly prominent. At least…
driven by two factors, internal and external. The internal factor is the fiscal policy in the form of taxes that have been implemented by the state by adopting a conventional economic system that has not created what is called social welfare in many Muslim countries. Second, along with de-globalization that has hit the world recently, especially as a result of the Covid-19 pandemic, which has reduced dependence between countries, countries have to rethink to get away from dependence on the global economic system, including how to think about policies. fiscal and monetary in accordance with each country and can survive and be useful for dealing with a similar pandemic. One of the Islamic economic instruments that has surfaced in the discussion of the fiscal system is Zakat. Zakat in many studies indicates that it can be an alternative substitute for the tax position in the state fiscal system. The purpose of this paper is to find answers to whether Zakat is able to replace the tax position in the state fiscal policy system. What is its position in economic theory and Islamic law, and how to formulate zakat as a fiscal policy instrument? This paper also includes a discussion of potential conflicts that arise when zakat is applied to replace taxes.
Abstract:Penelitian ini bertujuan untuk mengkaji peran ajaran tasawuf dalam praktik aktivisme lembaga zakat di Jawa Tengah. Tasawuf mengajarkan nilai-nilai seperti keikhlasan, amanah, kesederhanaan, dan kepedulian sosial yang menjadi…
jadi landasan penting dalam aktivitas pengelolaan zakat. Di tengah tuntutan profesionalisme dan pelayanan masyarakat, nilai-nilai tersebut membantu para aktivis lembaga zakat menjalankan tugasnya dengan orientasi ibadah dan pengabdian kepada Allah. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi untuk memahami pengalaman para aktivis lembaga zakat dalam menerapkan ajaran tasawuf dalam aktivitas sehari-hari. Wawancara di lakukan dengan 3 pengurus lazisnu PC kabupaten Kendal. Dari pengalaman mereka terlihat bahwa ajaran tasawuf berperan dalam membentuk sikap ikhlas dalam bekerja, meningkatkan rasa tanggung jawab terhadap amanah pengelolaan dana zakat, serta menumbuhkan kepedulian yang lebih besar terhadap kebutuhan masyarakat penerima manfaat. Selain itu, nilai-nilai tasawuf juga mendorong para aktivis untuk mengutamakan pelayanan, menjaga transparansi, dan menghindari orientasi materialistik dalam menjalankan tugasnya.
Abstract:This research aims to determine the application of value chain model in zakat management at the Makassar City National Amil Zakat Agency. Population in this research is financial statements BAZNAS Makassar City in 2016 to…
o 2018. Sample this research is data zakat conducted by BAZNAS Makassar City in 2016-2018. Data collection in research is by documentation, observation and interviews. The analysis technique used is descriptive method of value chain model analysis. The results showed that value chain model application can describe the activities carried out and increase the BAZNAS Makassar City value added. Primary activities consisting of zakat receipts, management functions application, zakat distribution, distribution and services. Furthermore secondary activities consist of administration, technology development, human resources management, and institutional facilities.
Abstract:Ibadah dalam islam memiliki makna yang sangat luas dan mendalam, tidak hanya terbatas pada pelaksanaan ritual formal seperti shalat, zakat dan haji, tetapi yang mencakup dimensi spiritual yang menghubungkan manusia secara…
a langsung dengan Allah SWT. Ibadah yang sejati bukan sekadar gerakan fisik atau bacaan lisan, melainkan bentuk penghambaan total yang menuntut keikhlasan, kekhusyukan, dan kesadaran batin. Penelitian ini bertujuan untuk menggali hakikat ibadah secara menyeluruh melalui Metode pendekatan kajian pustaka terhadap berbagai sumber ilmiah dan tafsir keagamaan. Penelitian ini merupakan penelitian kualitatif dengan desain studi pustaka dalam pengumpulan dan analisis data. Pendeketan desain studi ini dipilih untuk memperoleh pemahaman mendalam tentang hakikat ibadah dalam Islam yang mencakup ritual dan spiritualitas. Sumber data dalam penelitian ini bersumber dari literatur primer seperti Al-Qur’an dan hadits. Sedangkan sumber dari literatur sekunder mencakup buku-buku tentang hakikat ibadah, jurnal akademik/ilmiah, dan artikel ilmiah. Hasil pembahasan menunjukkan bahwa derajat penghambaan yang sempurna. Ibadah yang dilandasi keikhlasan dan pemahaman mendalam akan melahirkan ketenangan jiwa, memperkokoh iman, serta mendorong manusia untuk berbuat kebaikan dalam kehidupan sehari-hari. Dengan demikian, ibadah menjadi sarana penyucian diri sekaligus jalan menuju kebahagiaan hakiki dunia dan akhirat. Penelitian ini menyimpulkan bahwa ibadah dalam Islam mencakup aspek ritual dan spiritual yang menuntut keikhlasan serta kesadaran batin. Melalui kajian pustaka, ditemukan bahwa ibadah yang dipahami dan diamalkan secara mendalam mampu menumbuhkan ketenangan jiwa, memperkuat iman, serta menjadi sarana penyucian diri menuju kebahagiaan dunia dan akhirat.
Abstract:Worship in Islam is not merely the performance of rituals, but also reflects ethical and spiritual values embodied through etiquette. Without etiquette, worship can lose its inner meaning and fail to bring about spiritual…
l and social transformation. Etiquette is a reflection of a deep understanding of the purpose of worship and a servant's closeness to his Lord. It balances the physical and spiritual dimensions, as well as the formal and substantial aspects of every religious practice. This article aims to examine in depth the role of etiquette in perfecting the performance of the five main acts of worship in Islam, namely thaharah, prayer, zakat, fasting, and hajj. This research uses a qualitative descriptive method based on literature review. Data sources include the Qur'an and Hadith of the Prophet SAW, classical literature such as Riyadhus Shalihin and Ihya Ulumuddin, as well as contemporary references such as Tafsir Al-Azhar and scientific studies published in 2020 and beyond. The findings reveal that etiquette plays a crucial role in all forms of worship: purity reinforces both physical and spiritual cleanliness, prayer cultivates spiritual devotion and discipline, zakat instills social awareness and empathy, fasting trains patience and self-control, while the pilgrimage teaches orderliness, humility, and tolerance within the framework of global Islamic interaction. Adab is not merely etiquette but the essence that gives worship meaning and broad impact. Adab also serves as a tool for self-transformation toward becoming an outstanding Muslim in moral, spiritual, and social aspects in the modern era.
Abstract:Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how…
these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Abstract:This study investigates the transformative role of digital philanthropy and online literacy practices within an Indonesian zakat institution, framing philanthropy as a critical actor in sustainable development ecosystems.…
. Employing a qualitative literature-based case study approach, augmented by systematic document and media content analysis of institutional publications, social media, and mass media reports, the research synthesizes global literature with Indonesian scholarship. Findings reveal that digital philanthropy in Indonesia actively contributes to sustainable development goals by strategically channeling Islamic philanthropy for societal impact and national welfare. Digital platforms facilitate enhanced stakeholder collaboration, fostering greater engagement and transparency. The study also illuminates the opportunities and challenges for governance within this digital ecosystem, highlighting issues such as data protection, accountability, and the need for robust regulatory frameworks. Theoretically, this research reframes philanthropy as an ecosystem-based development actor, emphasizes the transformative impact of digitalization, and enriches global discussions by integrating unique Indonesian perspectives on sustainable development, collaborative governance, and Islamic social finance. This offers an empirically grounded understanding of how cultural heritage, technological innovation, and development aspirations intersect in a significant Global South context.
Abstract:Philanthropy has increasingly evolved from a form of charitable assistance into a strategic actor within sustainable development processes. However, much of the existing practice and literature still treats philanthropy…
as an isolated or supplementary intervention, limiting its potential to generate systemic and long-term impact. This article aims to critically examine the role of philanthropic institutions within a broader ecosystem of sustainable development, emphasizing the importance of multi-stakeholder collaboration involving government, the private sector, academia, and local communities.
Using a qualitative literature review with a conceptual and analytical orientation, this study synthesizes scholarly works on philanthropy, collaborative governance, corporate social responsibility, Islamic philanthropy, and the Sustainable Development Goals (SDGs), with a particular focus on Indonesia and the Global South. The analysis demonstrates that philanthropic contributions become more effective and sustainable when embedded within an integrated development ecology, rather than operating through fragmented and project-based approaches.
The findings highlight philanthropy’s strategic roles as a catalyst for social innovation, a bridge between sectors, and a facilitator of long-term social investment. Islamic philanthropic instruments such as zakat and productive waqf further illustrate how value-based financial mechanisms can support inclusive development when professionally managed and aligned with national and global development agendas. This study contributes conceptually by reframing philanthropy as a system-level change agent within a sustainable development ecology, offering an integrative lens for understanding collaboration, governance, and impact. The article concludes that sustainable development is best achieved not through isolated institutional efforts, but through coordinated, trust-based ecosystems in which philanthropy plays a transformative and connective role.