Penelitian ini bertujuan untuk mengukur efisiensi Bank Pembiayaan Rakyat Syariah (BPRS) Wilayah Jabodetabek periode 2015-2016. Jenis Penelitian ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder yang dikumpulkan dari laporan keuangan yang diterbitkan oleh Bank Indonesia dan Otoritas Jasa Keuangan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan mengambil sampel 12 BPRS. Pengukuran efisiensi dalam penelitian ini menggunakan Uji Statistik Non-Parametik metode Two Stage Data Envelopment Analysis (DEA) dengan pendekatan Intermediasi. Hasil penelitian ini menunjukkan bahwa 12 BPRS wilayah Jabodetabek periode 2015-2016 secara keseluruhan memiliki tingkat efisiensi yang fluktuatif. Sementara itu, tahap kedua pengujian menggunakan regresi Tobit menunjukkan bahwa hanya variabel faktor internal yaitu CAR yang berpengaruh signifikan terhadap efisiensi BPRS wilayah Jabodetabek.

Purpose – This study aims to investigate the drivers of loyalty in Indonesian Islamic banks, especially group of depositor vs financing customer and single vs dual customer. Design/methodology/approach – The objectives of this study were the seven major commercial Indonesian Islamic banks using the purposive sampling technique. In total, 105 questionnaires were processed, consisting of questions regarding depositors, financing, single and dual customer. Structural equation modeling using partial least squares were the analysis methods used to test the hypothesis, while in-depth interviews were conducted with Islamic bank managers to validate the findings. Findings – Image has a significant relationship with customer satisfaction, as well as trust. Similarly, customer satisfaction has a significant relationship with trust. Trust has a significant relationship with loyalty. For a financing customer, the image is very influential on customer trust. For a depositor customer, customer satisfaction is very influential on customer trust. For single customer, customer satisfaction has a stronger influence on the image, compared to dual customer

The purpose of this study is to uncover sociological and cultural conclusions about community dynamics in various dimensions. The method used in this research is to conduct a literature review relating to the historical trajectory of Nahdhatul Ulama (NU) as a primary data source. Besides, an analysis of various data and information obtained from literature and journals as a source of secondary data. Based on the results of data and information processing, it is concluding that NU, as a social organization in the religious, social movement, has a significant contribution to the socioreligious dimension. Contributions include spiritual, social, educational, environmental, and economic preservation, including improving communication between scholars, improving the quality of Islamic schools, selecting books studied in Islamic boarding schools, and establishing bodies to support agricultural activities and Muslim trade.

The research objective was to obtain information about the effectiveness of the implementation of the Keaksaraan Usaha Mandiri (KUM) in the Community Learning Centre (PKBM) and the Learning Group (Pokjar) in Bogor Regency. Using the CIPP evaluation model which consists of evaluating contexts, inputs, processes and products. The study was conducted for 12 months at six institutions in five sub-districts. The results of the context component study showed that the program was held in illiterate areas in rural and densely populated areas. Organizers and tutors have an understanding of program objectives, while students know he is learning to read and write and skills. In terms of input, most tutors are teachers in formal education with the majority of participants being adult women with jobs as housewives and laborers. The process shows that learning is dominated by the practice of skills rather than habituation in reading, counting and writing which is the main goal. The level of attendance is influenced by the daily activities of students. While the aspects of learning outcomes showed that 10.5 percent of students passed with the title of Very Good. 80.87 percent were declared graduated with Good title, and 11.4 percent were declared graduated with the enough category.

Penelitian ini menghadirkan kajian terkait madrasah sebagai lembaga pendidikan dan agen perubahan masyarakat. Madrasah sebagai lembaga pendidikan Islam mengintegrasikan ilmu-ilmu agama dengan ilmu umum. Madrasah merupakan sinergi sistem pembelajaran pondok pesantren yang dipadukan dengan sistem pembelajaran klasikal ala Barat. Keberadaan Madrasah memiliki arti penting pemberdayaan masyarakat dan perubahan sosial (progress) pada masyarakat Indonesia. Teknik pengumpulan data dengan menggunakan wawancara, observasi, angket dan dokumentasi. Berdasar hasil penelitian didapati bahwa “komitmen keagamaan” masyarakat Desa Kartoharjo, Ngawi mengalami perubahan yang signifikan, walaupun secara keseluruhan belum optimal, khususnya pada masyarakat Kartoharjo bagian Tengah dan Barat. Perubahan budaya masyarakat yang terjadi tidak bias dilepaskan dari adanya peran madrasah dalam mendampingi masyarakat terkait pelaksanaan ibadah dan pemahaman keagamaan. Melihat fenomena dilapangan, dapat dilihat bahwa keberadaan siswa dan prestasi Madrasah Ibtidaiyah Muhammadiyah Kartoharjo, Ngawi, Jawa Timur mengalami peningkatan yang signifikan.

Ada banyak faktor dalam menentukan pertumbuhan ekonomi serta penjelasan dari kesuksesan kinerja ekonomi tidak hanya untuk mencakup kekuatan politik dan sosial. Secara khusus telah ada perhatian pada peran agama di bidang ekonomi, dengan adanya sejumlah ekonom yang mengeksplorasi hubungan antara agama dan kinerja ekonomi. Penulisan paper ini bertujuan untuk mengukur seberapa islam Negara-negara yang mendeklarasikan sebagai Negara islam, atau yang berpenduduk mayoritas islam, atau yang tergabung dalam Organisasi Konfederasi Islam (OKI) yang menjadi bagian dari ASEAN? Apakah Negara-negara tersebut menjalankan Prinsip-prinsip Keislaman dalam berekonomi? Untuk mengukur Keislaman ekonomi Negara-negara ASEAN, penulis menggunakan 10 indikator prinsip Keislaman berekonomi yang diwakilkan dengan 10 proksi yang berkaitan dengan Prinsip Keislaman dalam berekonomi tersebut.

This paper aims to examine the influence of accounting standards (SAFS Sharia No.109) for zakat on the financial performance of zakat institutions. This study has employed Difference in Difference (DiD) test and Panel data regression in order to achieve the objective of study. This study found that there is a difference in zakat institution performance between the pre and post adoption of SAFS in the DiD test. However, panel regression results show that there is no significant change in the adoption of SAFS Sharia No.109 to the zakat institution financial performance. A plausible reason for insignificant relation is that SAFS Sharia No.109 has not yet faithfully adhered by zakat institutions in their reporting, particularly with respect to the zakat for productive purpose (Alim, 2015). On the other hand, this study also found that zakat fund collection and zakat institution equity have significant impact on the performance of zakat institutions in Indonesia.

This study aims to seek the impact of zakat accounting standards (PSAK Shariah No.109) adoption on the financial performance of zakat institutions. This study employed the Difference in Difference (DiD) test and Panel data regression using the data from 5 national scale zakat institutions in Indonesia from 2006 to 2019. This study found a difference in zakat institution performance between the pre and post-adoption of PSAK Shariah No.109, both in the DiD test and Panel data regression model.

this study aims to evaluate the characteristics of zakat institution and proposes the adoption of international financial reporting standard (IFRS) since it has developed and provides various product i.e zakat for productive purpose. This is important, considering that one of the measurement of accountability and transoarency of an institution is providing brief financial report toward its benericaries.

Objectives: Human Development Index (HDI) has multidimensional aspects of life. In fact, HDI measures only physical aspects that are needed by human such as education, health and wealth. Accordingly, discussing on human must cover material, physical and spiritual aspects. Maqāṣid is needed as a wasilah (medium) to promote the benefit of human (maslahat), which contains of daruriyyat, hajiyat and tahsiniyat. By then, this study aims to analyze maqāṣid based development variables of Umer Chapra perspective on economic growth in 9 selected OIC member countries. Method: The methodology of the study used mixed methods: qualitative and quantitative. The quantitative applies panel data regression analysis with 9 selected OIC countries (Indonesia, Jordan, Kazakhstan, Kyrgyzstan, Mesir, Pakistan, Togo, Turkey and Uzbekistan) with time series from 2004 to 2013. For qualitative applies content analysis approach by using tafsir of Ibnu Katsir. Results: The finding shows that all independent variables, which are literacy rate, enrollment of school, poverty rate, gini index, life expectancy at birth, rule of law and voice accountability have significant effect on economic growth in 9 selected OIC member countries, both simultaneously and individually. Conclusion: This study concludes that HDI which is bounded by maqāṣid approach affects on increasing of economic growth in 9 of OIC member countries significantly

Islam is the way of life which guides mankind to attain the happiness in here and the hereafter (falah). It is also a religion of peace through the submission to the will and laws of God, advocates the establishment of ethic and social justice in order to achieve peace. In the history of Islam, enforcement of law was implemented to preserve good ethic and justice in the society. Therefore, it is needed to know how the implementation of Islamic law enforcement regarding ethic and justice in Islamic framework. This paper aims to study how the Islamic state in the early of Islam pays attention to ethic and justice of society in its government affair or administration and how the wilāyat al mazālim and hisbah as Islamic institution will stand for law enforcement to promote justice and higher ethic in the society. Moreover, finding of the study states that the Justice and ethical values have been still concerned by Islamic State. The administration of justice carried out by Muslim should consist of the application of Shari’ah in name of God without any temporal consideration. Enforcement of law regarding ethic and justice is manifested in hisbah and wilāyat al-mazālim. Each institution has different duties, but has mutual relation to administrate the state toward welfare state. The hisbah institution plays its role to command good action (amar ma’ruf) and prohibit evil (nahi munkar). It has a responsible for the implementation of Shari’ah principles in society. Furthermore, wilāyat al-mazālim is an institution that carries out the justice around the society. This institution looks into the cases which are not included in common court authority, such as persecution matters which are committed by the authority, judges or member ruling family.

This study entitled Maqasid Shari’ah’s View and Its Solution on Foreign Debt in Indonesia, aims to know the concept of debt from Islamic perspective and to analyze current issues foreign debt in Indonesia. Since economic crisis happened in European countries, Indonesia needs to be more careful in considering the impacts of the crisis. One of the causes was because of the high level of interest of the debts. It made most of crisis happened in many countries hard to pay back their debts. Therefore, it is needed to know how Islamic principles see the concept of debt and give the solution to the problem of debt by using Maqasid's approach. It can give comprehensive solution to the debt because it covers five dimensions: religion, self, intellect, family and wealth, which are very important in human life to attain the happiness and welfare on earth. The study will conclude with some suggestions for future research.

Rationalism is one of the philosophical schools originated from Greek Civilization. Two prominent scholars developed the theory, namely Plato and Aristotle. The ratio is a crucial way to approach truth. The rationalism has influenced all knowledge and sciences developed by other scholars in different time and place. The study aims to know the influence of rationalism toward economic development in Indonesia. To obtain a clear answer, the study used thematic analysis to identify, categorize, and report the qualitative data related to the study. The finding says that rationalism has been adopted by Indonesia when it used either capitalism or socialism in the development of economic in Indonesia. The existence of Islamic economics in Indonesia gives a new paradigm of the method in understanding and solve the economic problem by using ratio in the framework of Islamic revelation. By then, there is a fundamental difference of philosophical underpinning related to the development of economic in Indonesia, starting from a conventional one to Islamic economics combining ratio and revelation to solve the economic problem of society.

Price is one of the vital factors in economic studies, either at a micro or macro level. In general term, the concept of price can be found in primary (Al Qur’an and Sunnah) and secondary such as tafsir, fiqh, kalam, philosophy and history. Therefore, this study aims to find out the concept of price determinants developed by earlier Islamic economics scholars and compare it with the price theory in modern economics, which refers to Western economic thought. This study using a qualitative methodology using library research and content analysis. The results are the price determinant in the Islamic economy are according to the agreement of Islamic scholar based on demand and supply then shapes the price and volume of transactions. The other factors influencing the price mechanism are inventory, geography or places, consumption time, quality of goods, quantity and cost. The differences with the western economic view lie in the worldview aspect or the world view in understanding the price concept.

This research attempts to find the concept of had kifayah (the sufficiency line) in classical Islamic texts (turasts) written by Muslim scholars and to be analysed it in the contemporary relevance of zakah management. It employs a qualitative method by exploring the concept of had kifayah of early Muslim Scholars and analyzing its relevance in the current condition. Moreover, the findings are clearly stated that the concept of had kifayah is derived from the works of early Muslim scholars that gives a fundamental philosophical framework toward the development of had kifayah study in zakah management.The existing research covers the study of had kifayah focusing on formulating the measurement of had kifayah with some additional Islamic values that based on the maqasid Shari’ah approach. However, the comprehensive study on the had kifayah based in Islamic perspective has been not executed very much in this regard. This research will contribute to the development of Islamic economics because the concept had kifayah related to the development of zakah management.

Zakat is an important pillar in Islam that has a dimension of worship, but economical value that gives the benefit of the muslim community. In the current management of zakat in addition to gathering problems, but also the distribution of zakat. In Islamic history, the successful example of management of zakat was exemplified by the prophet, and was followed by caliph al-rasidun. One of the pros and cons of the centralization and decentralized problems of zakat. Therefore, this study tried to analyze zakat distribution policy in the time of Umar because it is a successful example in the management of zakat. Results of the study explained that the distribution system of zakat conducted by caliph Umar ibn Khattab use the desesntralization of zakat. This is chosen because it is more direct to the community in which the region is collected by zakat by the government-appointed zakat agency. Also more effective and efficient to do than zakat centralization. Furthermore, the priority distribution of zakat target is permissible according to the condition and state of mustahik zakat in a region. Not to be imposed with the distribution of zakat for the eight ashnaf or in part is adjusted to the state of mustahik.

Islamic Waqif has an important role as one of the instruments in the economic empowerment of the people. In history, awqf played an important role in the development of social, economic and cultural life of the people. Both laws and regulations in the form of Law No. 41 of 2004 and Government Regulation No.42 of 2006 regulating the interests of worship, education, social and more important are the interests of the people's economic welfare. This study has a general purpose to formulate productive awqf management strategies in Indonesia, with specific objectives as follows: a.Identify constraints in developing productive awqf in Indonesia; b. Formulate productive awqf management strategies in Indonesia as literacy efforts in the field of da'wah in the community. Research examines the factors that influence the productive awqf management in Indonesia, through interviews of experts and regulators. Then analyze the policy. With the ANP and SWOT methods, that found the Strengths factors are Regulations / Laws and the largest Muslim population in the world. While Weaknesses are a lack of socialization and traditional mindset about awqf. Elements in the SWOT method, which is an opportunity to develop awqf (Opportunity) is the collection of endowments as the main element of worship and Professionalism in managing waqif funds. And the Threats in waqif management are materialistic lifestyle (hedonism) and non-Islamic education patterns. It is expected that the results of this study can provide input to the Regulators (Government and Legislature), Academics, Wakif and the Community beneficiaries of the awqf itself.

The number of illiterate populations in 2019 aged 15-59 years was 3,474,694 people spread throughout the Regency/City in Indonesia. Since 2005 the government has published an independent business literacy program as part of efforts to eradicate illiteracy, poverty and ignorance. This study aims to determine the implementation of the program with the CIPP evaluation model. Using a qualitative approach with a case study method in six community education institutions in five sub-districts in Bogor Regency. Data obtained through interviews, observation and documentation. The results showed that the Kekasaraan Usaha Mandiri program was carried out in a dense, illiterate environment in rural and mountainous areas. The main cause of illiteracy is the low economic income of the family which has an impact on dropping out of school and a short way of thinking of the community, with the perception that the most important thing is to be able to make money even though you have to be a manual worker. Organizers have an understanding of the literacy education development as part of efforts to educate the nation’s life. Educational literacy in the implementation of learning using product packaging and marketing materials that are not delivered optimally because the competency and entrepreneurial experience of the teacher is insufficient. Learning innovations that can integrate literacy education, business activities and religious education need to be done. Then it is necessary to improve entrepreneurship competencies for tutors, as well as collaborating with microfinance institutions or local entrepreneurs.

Human as social being is required to earn the wealth obtained from factors of production to survive in his life. One of the important factors is land, which has been mostly used in economy such as infrastructure, agriculture and mining. Unfortunately, the use of land tends to give more benefit to capitalist or land-owner than others in todays’ world. It impacts to inequality distribution of income in the society faced in third world country that is mostly in Muslim countries. In Islam, administration of the land has been concerned in primary sources (Qur’an and Sunnah) and Islamic literatures and practiced into action in the state such as iqta, ihya al-mawat, zakah, rikaz, muzara’ah, salam, musaqah and other instruments. These instruments are mostly used in agricultural field in the Islamic age. Another instrument can contribute to sustainable agricultural development is tax land: al-kharaj and al-’usyr. However, the result of this study states that to optimize the agricultural land, the state and Islamic banks can contribute together to solve the farmers problem such lack of financial support, shortage of water irrigation, lack of training and technology use by integrating appropriate Islamic financing and police of land tax that gives benefit and just to the farmers.

Every nation attempts to provide welfare for its citizen such as better economic growth, social security and better life. All economic systems either Capitalism or Socialism has the same objective to provide welfare for its nation. In Islam, welfare lies in complete justice, mercy, welfare, and wisdom; anything that departs from justice to injustice, from mercy to harshness, from welfare to misery and from wisdom to folly has nothing to do with the Shari’ah. The Islamic concept and values on welfare of the society are related to Islamic economic history that can be found from Qur’an and Sunnah and Islamic literatures such as history, fiqh, philosophy, kalam, and tasawwuf. it is assumed that there are some Muslim scholars whose works are related to role of state on welfare. Therefore, the study attempts to know the role of state on social justice derived from Ibn Sina and give some critical study on his thought. To achieve its objectives; this study employs qualitative research that refers to the meanings, concepts, definitions, characteristics, metaphors, symbols and descriptions of the matter understudy. Moreover, it is used content and descriptive analysis to get finding of the study. The data collection is generated from Islamic sources. The finding of this study is that Ibn Sina’s thought on state role to promote social justice containts of providing law, job opportunities and social security. These roles of state can contribute to harmony, peace and welfare of the society.