This study aims to evaluate the implementation and effectiveness of SIMBA at BAZNAS Bogor Regency, as well as the effectiveness of zakat management. Using a qualitative case study approach, data was collected through interviews and literature study. SIMBA’seffectiveness was measured using DeLone and McLean’s information system (D&M IS)successmodel, while the effectiveness of zakat management was measured using the allocation to collection ratio (ACR) method. The results show that SIMBA is effective in supporting zakat management, with features that facilitate access to accurate and timely information. Zakat management is also considered effective,with a positive ACR average. Despite technical glitches, users express strong satisfaction with SIMBA,especially regarding its convenience, transparency, and enhanced accountability.

Isi buku ini menjawab bagaimana politik ekonomi syariah dalam konteks sektor industri halal di Indonesia dalam perspektif Al-Qur’an. Isyarat Al-Qur’an dibahas ke dalam fase perkembangan politik dan ekonomi syariah dan fase praktik dalam sektor industri halal. Tahapan pembahasan isyarat Al-Qur’an menunjukan bahwa Al-Qur’an sebagai pedoman hidup bagi manusia tetap relevan dalam masa manapun (Al-Qur’an shâlih li kulli zamân wa makân), namun secara praktik mengalami interupsi akibat perubahan sikap manusia terhadap politik, ekonomi dan pengaruh sekulerisme.

Buku ini merujuk pada pendekatan tafsîr tematik (al-maudū’i) ketika menganalisis ayat maupun isyarat Al-Qur’an yang berkaitan dengan politik dan ekonomi pada sektor industri halal. Rujukan tafsîr Al-Qur’an yang digunakan adalah Tafsîr Al-Munir, Tafsîr Al-Azhar, dan Tafsîr Al-Nukat wa al-Uyūn Tafsîr Al-Mawardi, mengingat ketiga tafsîr tersebut memiliki penmbahasan tentang politik dan ekonomi. Buku ini memberikan kesimpulan bahwa isyarat Al-Qur’an dalam politik ekonomi syariah dan praktik politik pada sektor industri halal mengalami perubahan dari sekedar pemenuhan kebutuhan ekonomi manusia menjadi pemenuhan tujuan kekuasaan dan legasi politik. Didapati bahwa gerakan politik yang berbeda dapat mempengaruhi perkembangan berbeda juga di setiap bidang industri halal; pendekatan kepentingan politik kepada pelaksanaan ekonomi syariah di Indonesia memberikan keuntungan pada sektor industri halal; dan pelaksanaan hukum syariah yang kuat memberi pengaruh pada perkembangan sektor industri halal.

Kesimpulan tersebut kemudian menghasilkan rumusan tiga konsep yaitu: 1. Konsep Politik Ekonomi Syariah dalam Sektor Industri Halal; 2. Konsep Industri Halal yang perlu penguatan nilai-nilai Islam; dan 3. Konsep Politik Negara (State Politics) dalam Bidang Ekonomi Syariah. Dari tiga konsep tersebut, buku ini mengusulkan Model Politik Ekonomi Syariah sebagai pendekatan kritis yang didasarkan pada kebijakan publik  yang bersifat Mubâhât – مباحات berlandaskan hukum syariah yang bertujuan untuk mengkritisasi interaksi antara  berbagai pemangku kepentingan dan aparat sosial-politik yang terlibat dalam mengembangkan sebuah sistem ekonomi syariah.

The book will be available soon for those who wish to purchase it and use it as a reference. We hope it will serve as a core textbook for courses in Islamic Wealth Management (IWM) and Islamic Financial Planning (IFP), both at undergraduate and postgraduate levels. Most importantly, we welcome your reviews and feedback, as they are essential for continuous improvement and future upgrades. 

Islamic institutions have had a very long history, whose performance was muted during the Colonial Period. However, after the Second World War, the revival of the Islamic institutions began. Throughout its history, it had been assumed that these institutions are working for the betterment of humanity. Their target is to achieve a high level of the welfare for the concerned community. Historically these institutions were waqf, zakat and sadaqat. However from the last three decades, Islamic financial institutions have been established with the objective of providing interest- free products, transaction and services for Muslims. However there has been lot of criticism on the performance and role of these institutions. This becomes especially pertinent in a Muslim country like Indonesia, where there is a dire need to know that how these institutions are working and if it is possible for them to achieve the objectives of the Shari'ah. Some scholars have claimed that these institutions are performative and only serving 'lip service', and there are no significant differences between the Islamic and secular institutions where both kinds of institutions operate on the same foundations and differ only in use of technical terminologies. This volume aims to analyze some of the Islamic institutions which are operating in the world's biggest Muslim country, Indonesia, as a case study and analyze the contemporary Islamic Banking products and practices in the light of 'Maqasad al-Shari'ah'. The book's objective is to propose an improved system of Islamic institutions for Muslims to refer to. This volume will also analyze why these institutions are currently not able to comply with the Maqasad al Shari'ah and how it is possible to enhance the level of economic development, social wellbeing, individual freedom and equality, elimination of injustice and poverty, and achieve the other targets of the Maqasad through these institutions.

Ekonomi Politik Industri Halal di Indonesia

This study explores the comparison between zakat and tax within the framework of maqasid sharia perspective.  Specifically, this study compares zakat and tax in terms of how effectively each system fulfills the objectives (maqasid ) of sharia such as hifz al-mal (protection of wealth), islah (rectification), hifz al-nafs (salvation of the soul), and 'adl (social justice). It aims to evaluate the extent of the impact of zakat and tax implementation on wealth distribution, poverty elimination, and the establishment of a just economic structure. Through a comprehensive analytical approach, this study evaluates the contribution of each instrument towards the realization of these objectives. A qualitative approach and a thematic literature review is adopted to explore evidences related to zakat vs tax from a maqasid sharia perspective. The result shows that zakat proves to be an effective tool in supporting equitable wealth distribution and social safety, while taxes provide consistent funding for public services. However, challenges such as compliance, transparency and fairness remain a critical focus. This research provides important insights into how the implementation of zakat and tax can be optimized to achieve the desired balance within the maqasid sharia framework.

This research highlights the importance of standardized accounting and financial reporting in achieving transparency and accountability, which ultimately contributes to higher public trust in BAZNAS. The purpose of this study is to examine the implementation of PSAK No. 109 by BAZNAS in the Province of West Nusa Tenggara, to achieve good zakat governance. The focus of this research is to assess the transparency and accountability of zakat management, as well as the role of good accounting and financial reporting in building public trust in BAZNAS. This study uses primary and secondary data to investigate the implementation of PSAK 109 at BAZNAS in the Province of West Nusa Tenggara. Primary data consists of interviews, while secondary data includes financial reports of BAZNAS in the Province of NTB and related literature studies. The results show that BAZNAS in the Province of NTB has implemented PSAK 109 in terms of recognition, measurement, presentation, and disclosure of zakat transactions. Alignment of zakat institution financial reporting with PSAK 109 can contribute to zakat institutions in realizing good zakat governance, which ultimately leads to optimal zakat realization. To date, attention to zakat governance research has increased, but there has been no specific research on efforts to achieve good zakat governance by BAZNAS in the Province of NTB using PSAK 109.

This paper delves into the historical evolution of sharia accounting in Pakistan, reflecting on its significance and addressing contemporary challenges. This study discusses its relevance and future issues herein. Though this study focuses on a specific context of adopting Shariah into the overall framework of financial and economic sectors of Pakistan, the method incorporates the elements of historical methods, regulatory histories, industry evolutions. It analyses the significance of the sharia accounting on managerial practices, investment decisions and socio-economic growth. In this sense, the research exposes present-day problems and possibilities that apply to the continuous debate on Sharia accounting. Consequently, it provides a wealth of insight for Indonesia on the way forward to advancing Sharia accounting standards. The study uses Qualitative content analysis, according to the aim of ensuring that the research is holistic, a wide range of texts is used by the study.

This paper aims to evaluate the existing Islamic financial and business literacy for people with disabilities and propose a job and business recommendation to address different characteristics of the communities. Using the ethnography approach, this research focuses on people with disabilities in their diverse backgrounds of social, economic, and cultural settings. It includes participant observations and interviews accompanied by their family members or social care providers. The finding shows that the existing Islamic financial and business literacy for people with disabilities is still limited due to social gaps. There are tensions that exist in the dedifferentiation method whether they remain to be hopeless to earn more literacy and do their business independently. It is understood that the dedifferentiation has underestimated the people's experience in Islamic financial and business literacy with their types of disabilities.

This study aims to examine the potential for waqf innovation to be developed as products and services by Islamic financial institutions, identify the barriers and facilitators to the implementation of cash waqf governance in Indonesia, Türkiye and Malaysia, and to explore how pandemics have influenced the role of cash waqf practices in the three countries. This study adopts a qualitative approach with an interpretative perspective, drawing on ecology theory and Ibn Khaldun’s thought. The research method includes conducting literature reviews and interviews to explore the concept and significance of cash waqf, the offerings of Islamic financial institutions and the mechanisms for good governance of cash waqf to bolster the proposed model. The finding shows that a model of cash waqf governance that outlines the relationships and interactions with the goal of advancing cash waqf. The use of technology, specifically computer technology, further strengthens these interactions.

Uang tidak bisa dilepaskan dari kehidupan manusia yang harus dikelola dengan baik, terutama bagi keluarga. Akuntansi rumah tangga merupakan kegiatan yang dilakukan oleh suatu keluarga yang berkaitan dengan pengelolaan keuangan keluarga.

This study undertakes a comparative analysis of the implementation models of International Financial Reporting Standards (IFRS) in South Africa and Indonesia, focusing specifically on Islamic banking institutions. Whereas South Africa pursued full adoption of IFRS to align with international reporting benchmarks, Indonesia opted for a convergence approach, integrating IFRS principles within its existing local financial reporting framework. Employing a Systematic Literature Review (SLR) methodology, this research synthesizes findings from academic literature, annual reports of Islamic banks, and relevant institutional progress reports on IFRS implementation. The findings indicate that full IFRS adoption in South Africa has enhanced financial reporting quality and transparency; however, it has not entirely mitigated earnings management practices, such as income smoothing.

Investigate the significant development of halal industry and the urgent need for countries with Muslim minorities to adopt sharia accounting practices. The focus was on Thailand which was used as a representative of Muslim minority countries. Moreover, the method applied was a Systematic Literature Review using the PRISMA framework. This was achieved by retrieving and filtering different literature from Google Scholar based on certain inclusion or exclusion criteria followed by the conduct of a quality assurance test. The results showed that Thailand successfully dominated halal industry but Sharia accounting practices were rarely adopted. This gap has certain challenges and opportunities related to the integration of Sharia principles into halal industry. The observations were expected to provide a comprehensive analysis of the role of halal industry in advancing the adoption of Sharia accounting in Muslim minority countries.

The main objective of this study to examine accounting treatment in Islamic FinTech company in Indonesia with reference of Islamic Accounting Standards - PSAK Syariah issued by The Indonesian Institute of Accountants. Methodology: This research conducts a case study of Ammana Fintek Syariah as the first Islamic FinTech in Indonesia registered in Indonesian Financial Services Authority. The finding shows that Ammana does not have a clear standard of accounting treatment as a FinTech company. Its reporting standard simply follows company’s discretion, following Practice Theory which has its own diverse motives and intentions to form its identity as Islamic FinTech company. In order to ensure the Islamic FinTech is always in the shariah corridor, thus Islamic accountability notion should be embedded within the company. The paper finds that Ammana Fintek made few adjustments on the existing PSAK Syariah to allow FinTech nature of transactions are accommodated. Reporting various Islamic contracts make the Islamic FinTech distinct from its conventional counterpart in dialectic relationship. Thus, separate guide on Islamic FinTech accounting is required soon or later considering potential Muslim market in Indonesia. Stakeholders of Islamic FinTech rely on digital reporting who demand timely and accurate information for making right decision. Contribution of this study is to expand Practice Theory not only in the social being relationship, human to human, but also structure to structure, in this case between Ammana Fintek and Ikatan Akuntan Indonesia (IAI).

This paper investigates the relations between women's freedom within the family and their access to accounting education, adherence to discipline, and supervision for the cases of Indonesia and Pakistan using the Structural Equation modelling. The participation of women in microfinance is deemed crucial for the success of poverty alleviation programs, particularly in countries where group-based initiatives are prevalent. The observation reveals that women involved in Islamic microfinance programs experience economic, moral, and religious empowerment, enabling them to overcome economic challenges and poverty, thereby enhancing their living standards. The findings indicate that women's ability to manage family finances has a direct impact on their access to accounting education, discipline, and supervision. The argument posits that autonomy plays a significant role in influencing accounting education, discipline, and supervision within the observed groups in Indonesia and Pakistan. The study further documents that the influence of women's life freedom in Baitut Tamkin Tazkia Madani (BTTM) Indonesia on accounting education and supervision surpasses that in Akhuwat Pakistan. Conversely, the impact of women's life freedom in BTTM on accounting discipline is lower than that in Akhuwat. This research addresses the existing gap in the literature concerning the study of women and Islamic microfinance, emphasizing the importance of considering Islamic perspectives on women, family, and microfinance in social policies aimed at poverty eradication.