JAWI : Journal of Ahkam Wa Iqtishad
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Fundraising Strategy of Zakat, Infaq, Sadaqah and Waqf Funds of the National Amil Zakat Institution Daarut Tauhiid Peduli Riau
No full textThe large number of amil zakat institutions in Indonesia makes it a new problem for zakat management organizations or OPZ, making it a lot of options for people who will distribute their zakat. The success of an institution in managing zakat funds depends on the amount of zakat funds to be obtained. This study aims to find out how the strategy used by the National Amil Zakat Institute Daarut Tauhiid Peduli Riau in collecting zakat funds, infak alms and waqf. This study uses a qualitative research method that involves direct access to the research location to collect data related to the research title. With data collection techniques using observation, interviews, and documentation of the National Amil Zakat Institution Daarut Tauhiid Peduli Riau as a research informant. The fundraising strategy for zakat, infaq, alms and waqf funds carried out by the National Amil Zakat Institution Daarut Tauhiid Peduli Riau is the first, the identification of muzakki segments and targets which can be said to be the beginning of the strategy used in fundraising, the second is to gain the trust of muzakki which is a priority by the institution, the third is to build a communication system that must always be paid attention to by the institution because it still has shortcomings in terms of staff and others so on, and the fourth is to arrange and carry out services which is an effort that is always paid attention to by the amil zakat institution, especially the National Amil Zakat Institution Daarut Tauhiid Peduli Riau
MSME Transformation: Financing Solutions, Digitalization, and Sharia Business Ethics
No full textThis study aims to analyze the transformation of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a sharia economics approach that covers three main pillars, namely sharia financing, Islam-based digitalization, and the application of sharia business ethics. Using the Systematic Literature Review (SLR) method, this study examines various relevant national and international publications from 2018 to 2025. The results show that Islamic financing models such as mudharabah, musyarakah, and murabahah play an important role in expanding access to capital for MSMEs and creating a more equitable and inclusive economic system. Meanwhile, digitalization and Islamic fintech innovation have proven to be able to increase efficiency, expand marketing networks, and accelerate transaction processes while maintaining the principles of sharia compliance. The application of Islamic business ethics also contributes to increased consumer confidence, business sustainability, and equitable economic welfare. However, challenges still arise in terms of sharia financial literacy, digital readiness, and consistency in the application of business ethics. This study emphasizes the importance of collaboration between the government, financial institutions, and academics to strengthen an inclusive, equitable, and sustainable sharia MSME ecosystem in the digital economy era
Marriage Dispensation in Modern Muslim Societies: A Study of Family Law in Indonesia and Morocco
No full textThe Islamic law in Indonesia and Morocco is based on different schools of thought, with Indonesia predominantly following the Shafi'i school, while Morocco adheres to the Maliki school. The differences in the schools of thought adopted by these two countries have implications for the age limits for marriage as stipulated in their respective Family Law. However, the disparity is not significantly vast, with only about one or two years of difference. Morocco, in determining the minimum age for marriage, closely aligns with Indonesia by referencing the Shafi'i and Hanbali schools. Morocco also requires the permission of a guardian if both prospective spouses are under 18 years old. This is somewhat similar to the practice in Indonesia, where marriages involving individuals below the legal age require a marriage dispensation granted by the court, obtained upon the request of the parents/guardians of the underage individuals, supported by compelling reasons and sufficient evidence
The Effect of Accounting Understanding, Education Level, Business Length and Business Size on the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) on MSMEs in Binawidya District, Pekanbaru City
No full textThis study aims to see how far the influence of understanding accounting, understanding of accounting, level of education, length of business and business size on the application of SAK EMKM to MSMEs in Binawidya District, Pekanbaru City. This study uses quantitative methodology with primary data collection obtained from respondents through questionnaires. The population in this study is all MSME actors in Binawidya District. iSample research method using Purposive Sampling method, The sample in this study is iMSME business actors as many as i 255 businesses. By using PLS and SmartPLS 4.0.9.6, analyze the relationship between dependent and independent variables. The findings of this study show that accounting understanding, education level, length of business and business size have a significant effect on the application of SAK EMKM to MSMEs in Binawidya District, Pekanbaru City
Digital Waqf: transforming the Islamic economy in the Modern Era
No full textDigital waqf is an innovation in Islamic philanthropy leveraging modern technology to optimize waqf fund management. This study aims to explore the opportunities and challenges of digital waqf and its contribution to wealth redistribution and Islamic economic development. The research employs a literature review method, analyzing various studies on digital waqf and supporting technologies like blockchain. The results indicate that digital waqf enhances efficiency, transparency, and public participation, particularly through digital platforms. However, challenges such as low digital literacy, limited infrastructure, and inadequate regulations hinder the optimization of its potential. This study recommends improving digital literacy, establishing comprehensive regulations, and fostering collaboration among governments, Islamic financial institutions, and fintech to build an inclusive and sustainable digital waqf ecosystem
Analysis of Internal Control in Preventing Accounting Fraud at Al Halim Fastabiqul Khairat Mosque
No full textThis study analyzes the implementation of internal control in preventing accounting fraud at Masjid Al Halim Fastabiqul Khairat in Pekanbaru. Using a qualitative descriptive approach through field research, the findings reveal that internal control in the mosque includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. These elements are implemented based on Islamic ethical principles such as amanah (trustworthiness), transparency, justice, and muraqabah (spiritual accountability). Preventive and detective measures are applied to minimize the risk of fraud, including structured approval systems, periodic financial reports, and active community participation. This study concludes that a well-structured internal control system supported by Islamic economic values plays a crucial role in ensuring financial integrity and enhancing public trust in mosque governance. The results provide valuable insight for other religious institutions to strengthen accountability and foster community-based Islamic financial management.
 
Islamic Economics and Wealth Distribution: Alternative Strategies for Addressing Global Issues
No full textWealth distribution in Islamic economics is an important pillar in creating sustainable social justice and welfare. This study aims to describe the concept of distribution in the perspective of Islamic economics, identify the sharia principles that underlie it, and explain the mechanisms of wealth distribution through instruments such as zakat, infaq, sadaqah, and waqf. The research method employed is qualitative descriptive using literature review techniques, with primary data sourced from the Quran and Hadith, and secondary data from academic literature and previous studies. The findings reveal that the Islamic distribution system balances individual property rights with social responsibility, prevents the accumulation of wealth among certain groups, and ensures equitable access to economic resources. Islamic distribution instruments have proven relevant in addressing global economic inequality, both through classical application during the time of the Prophet Muhammad SAW and the Khulafaur Rasyidin, as well as contemporary adaptation in the digital age. With a combination of spiritual and moral values and practical mechanisms, wealth distribution in Islam offers a fair, sustainable, and inclusive alternative strategy in facing global issues
Comparative Analysis of Business Activities of Sharia Banks and Conventional Banks: Sharia and Modern Banking Perspectives
No full textThis article aims to explore the distinctions between Sharia Banks and Conventional Banks, along with their respective operations. Essentially, both types of banks serve as institutions that gather funds from the public in the form of savings and then redistribute these funds back to the community through loans or other means. For individuals concerned about bank interest, Sharia banking offers an alternative by implementing a profit-sharing model to calculate returns on funds, which is deemed permissible under Islamic law. The differences between Sharia Banks and Conventional Banks lie in their legal foundations: Sharia banking is governed by Islamic sharia, which is derived from the Quran, Hadith, and Ulema Fatwa (MUI), whereas conventional banks operate under the positive laws applicable in Indonesia, including civil and criminal law. These differences present unique advantages for both types of banks and their customers
Analysis of the Transformation of Islamic Family Law in the Arab Republic of Egypt
No full textAmong the Muslim countries that codified Islamic family law in the early phases was Egypt. Egypt is the third Muslim country after Turkey and Lebanon to codify Islamic family law. As a country that was once colonized by Europeans and a country that has a beacon of Islamic scholarship called Al-Azhar, studying the reform of Islamic family law in Egypt is an interesting matter. This research is a literature study, and uses a descriptive-analytic approach that originates from books on Islamic family law reform in Muslim countries and Egyptian family law laws related to marriage and inheritance. From the above study, at least several conclusions can be drawn: first, the renewal of Egyptian family law began with the issuance of two Egyptian family laws, namely Law no. 25 of 1920 and Law no. 20 of 1929. The law was then updated in 1979, and updated again in the form of Civil Law no. 100 of 1985. Second, among the reforms in Egyptian family law are reforms in the age limit for marriage, registration of marriages, divorce before the court, polygamy, and obligatory wills. Third, the renewal models used are takhayyur, siyasah syar'iyyah, and text reinterpretation
The Influence Of Green Banking And Capital Adequacy Ratio On Profit Growth Of Commercial Banks In Indonesia (A Study on Commercial Banks Listed on the Indonesia Stock Exchange in 2021-2023)
No full textThis study aims to analyze the effect of Green Banking and the Capital Adequacy Ratio on the profit growth of commercial banks in Indonesia. The sample in this study consists of 35 commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The data analysis technique used is multiple linear regression with the assistance of EViews software. The results show that Green Banking, measured using the green rating coin indicator, does not have a negative effect on the profit growth of commercial banks. Meanwhile, the Capital Adequacy Ratio (CAR) also does not affect profit growth. Simultaneously, Green Banking and CAR influence the profit growth of commercial banks in Indonesia. The R-Square value in this study is 0.46, indicating that the Green Banking and CAR variables collectively explain 46% of profit growth, while the remaining 54% is influenced by other variables not examined in this study