This chapter bridges the concepts of microfinance and Zakat, and proposes a conceptual framework as a potential strategy to solve poverty. This study employs qualitative approach. Specifically, it performs content analysis on related manuscripts, and conducts a structured interview with selected stakeholders of Zakat institutions. The study proposes that Zakat institution must have a clear definition about which Zakat fund portion should be used for the program. Authors propose the use of amil for the program and it must be given by amil voluntarily and there must be clear mechanism on which deserving categories (asnaf/mustahik) should be prioritised to be the part of the program. In practice, amil can be considered as investors (where Zakat institution distributes and becomes Islamic microfinance institution) or financial intermediary (where the amil distributes and becomes Islamic microfinance institution appointed by the authority).

Human resources is one of the crucial aspects to achieve the company goals. Turnover intention is a serious problem encountered by the company because it can disrupt the company activities in achieving its goals. Turnover intention is the process or attitude of an employee to consider leaving the current job, and to find alternative employment opportunities in other organizations or companies that are better. The objective of this research was to find out the influence of Compensation and Career Development mediated through Employee Engagement toward Turnover Intention of the permanent officers employees at the Head Office of PT Bank Syariah Mandiri. In this research, the researcher took the samples by using non-probability sampling method with a purposive sampling technique. The samples were the permanent officers of PT. Bank Syariah Mandiri (Head Office) consisted of 291 respondents from the total of 404 permanent officers. The researcher used structural equation model in testing, analyzing the data, and model development. The Data were analyzed by using statistical software tools (LISREL 8.8). The results were: 1) Compensation has a direct negative influence on turnover intention, 2) Career development has a direct negative influence on turnover intention, 3) Compensation has a direct positive influence on employee engagement, 4) Career development has a direct positive influence on employee engagement, 5) Employee engagement has a direct negative influence on turnover intention, 6) Compensation has an indirect negative influence on turnover intention through employee engagement and 7) Career development has an indirect negative influence on turnover intention through employee engagement.

The purpose of this study is to test the support of top management that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized

This research was conducted to analyze the influence and correlation of interest rates as one form of the implementation of usury practices on inflation and poverty in Indonesia. This study uses secondary data from the publication of the Central Statistics Agency (BPS) and Bank Indonesia for the period 2005-2018. This study uses Simple Linear Regression Analysis Techniques and Pearson Correlation Techniques. The results showed that interest rates as one form of the implementation of usury practices had an effect and had a positive and significant correlation to inflation in Indonesia. The practice of ribawi actually will bring a negative impact on the economy of the people in Indonesia in the form of an increase in the level of inflation in society. Measures of monetary policy intervention in maintaining price stability and inflation in society have not shown a positive impact. Also, the results of the study showed that interest rate policy also had a positive influence and correlation on the increase in the poverty depth index. That is, when interest rates are set to rise, the poverty depth index in the community also tends to go up or get worse. The findings of this study reinforce the legitimacy of the word of Allah Subhanahu Wa Ta'ala in the Qur'an and the Hadith related to the prohibition of usury practices that can lead to injustice, wrongdoing, and economic destruction of the people.

Purposes: In the social sciences, economics is one of the most influential and prestigious disciplines. Mainstream economics typically view economic agent as amoral, entirely self-interested, unrealistic and has damaging effects. In the last few decades, while remaining a powerful discipline, economics has narrowed in scope. Consequently, to reinvigorate economics, especially in times of crisis or major institutional change, mainstream economics has almost lost a key reserve of alternative thinking. This study intends to investigate the contemporary mainstream economic system, does Islamic Economics taking advantage of the shortfall of the system outlined above based on Tawhidical approach?

Design/Methodology/Approach: This paper using the descriptive qualitative method

Findings: Modern economics is normative bias; does not explain actual economies but describes a "utopia" in which Pareto optimality applies. The excessive unrealistic assumption is the impact of the inconsistency of modern economic theory. The important aspects of human behavior ignored by this assumption as the theory of economic man. In addition, the general equilibrium theory of neoclassical is not compatible with an economy that develops over time. It relies too much on complex mathematical models without sufficient attention to whether this really illustrates the real economy and ignores the complexity of nature and human creativity. At the contrary, Islam cause to be present the Tawhidic based economics approaches can be focused towards seeing wholes of economics, rather than parts; seeing economics activities as worship, rather than competition; cultivating the solidarity (charity), rather than individualism and creating the justice, rather than injustice. Thus this paper designed to provide the concept of Islamic economic system with Tawhid as the basis, to fit the philosophy of economic science and reality of human life. The paper shows the position of Tawhid in the system and theory of economy.  It becomes a must to do to create prosperity and benefit for all mankind, with the aim to realign and comparing to the mainstream economic system and their theory.

Originality/Value: This paper proposes the position of Tawhidic based economics approach in setting the economic system. The position of this foundation offers basic guidelines for the justice and fairly system, which is benefited to all human beings regardless of religions, races, and castes, and furthermore to the sustainable economic development and welfare for the ummah.

The fund collected may be through monthly or yearly contributions. The fund is kept in an account and only will be used in the event of died of the members of the community; to cover expenses such as grave digging, transportation back to their village, etc. This scheme is known as the al-khairat scheme. The implementation of the scheme is to serve as an ongoing effort to ensure that the group member is psychologically safe and their welfare is taken care of. At the same time, the focus of cooperative such as the yayasan masjid is to provide assistance to ensure that the family could continue their lives based on the continuing resources from their business activities

This study aims to analyze the criteria for investing in Hajj funds and alternative investments that provide benefits to Muslims so that they have an impact on economic growth. By using the Analytic Network Process (ANP) approach, alternative investments offered are Infrastructure, Property, Financial Sector, and Real Sector. Data were collected using a questionnaire consisting of pairwise comparisons between groups and their assessment indicators. A total of 7 (seven) expert speakers (experts) who became respondents successfully collected and processed using the ANP method. The results showed that investment in infrastructure and the real sector provides benefits to Muslims economically, so as to improve the welfare of Muslims which in turn can encourage economic growth

The study aims to determine the implementation of the Zakat Village Index as a village development framework based on Maslahah consist of economic, education, health, social humanity and dakwah dimensions. The method combines quantitative and qualitative methods using the Zakat Village Index approach. Furthermore, establishing the priority issues and solutions of village development use the Fishbone diagram approach and 5W1H interview with experts. The study reveals that the Zakat Village Index value of 0.49 to be fairly good and considered to get development assistance with the first development priorities are the health dimension, the economic dimension, and the education dimension. While the second priorities are social humanity dimension and da'wah dimension. The development program through empowerment da'iis the recommendation for solution of this study

Kajian ini dibuat dengan tujuan untuk memetakan strategi nasional peningkatan literasi ekonomi dan keuangan Syariah di tataran individu dan keluarga. Kajian ini melengkapi hasil kajian dan alat bantu sosialisasi yang telah dilakukan oleh Bank Indonesia, Otoritas Jasa Keuangan, Kementerian Pendidikan dan Kebudayaan RI, Kementerian Agama RI terutama dalam bidang ekonomi dan keuangan Syariah. Adapun metode yang dipakai adalah studi pustaka dengan referensi nasional dan internasional, Focus Group Discussion (FGD), survei (online dan pertemuan) menggunakan purposive sampling, dan wawancara. Metode dan konten survei sudah divalidasi oleh pakar sebelum dijalankan. Ada tujuh bagian dalam laporan kajian ini yaitu bagian kedua mengenai “Peran Penting Literasi Ekonomi dan Keuangan Syariah” yang menekankan kebutuhan keluarga dan individu. Bagian ketiga, “Menuju Penduduk Muslim yang memahami Ekonomi dan Keuangan Syariah” yang menjelaskan tentang konsep manajemen harta Islami, tahapan literasi ekonomi dan keuangan Syariah, serta Maqashid Syariah dalam pengelolaan keuangan keluarga dan individu. Konsep manajemen harta Islami menekankan kepada lima aspek yaitu penciptaan harta, akumulasi harta, perlindungan harta, purifikasi harta, dan distribusi harta. Adapun konsep pengelolaan harta sebagai pengayaan konsep literasi ekonomi dan keuangan syariah yang dijadikan rujukan dalam membangun model meliputi lima hal yaitu konsep pendapatan, keinginan dan kebutuhan, surplus dan defisit, impian dan ketidakpastian. Bagian keempat, “Analisa Data Literasi Ekonomi dan Keuangan Syariah” yang menjabarkan tentang metode kajian dan provinsi yang dipilih yaitu DKI Jakarta, Bangka Belitung dan Kalimantan Selatan. Seminar literasi ekonomi dan keuangan Syariah juga telah diadakan di Pangkalpinang dan Banjarmasin pada saat survei dilakukan yang telah memperkuat hasil kajian ini. Adapun Bagian kelima menjelaskan tentang “Strategi Nasional Peningkatan Literasi Ekonomi dan Keuangan Syariah” berdasarkan jenjang usia yaitu 0-6 tahun, 7-12 tahun, 13-15 tahun, 16-18 tahun, 19-23 tahun, 24-35 tahun, 36-55 tahun, dan di atas usia 56 tahun. Selain berdasarkan demografi dab jenjang usia, kajian ini juga mengelompokkan peserta berdasarkan kelompok ekonomi, yaitu kelompok pendapatan rendah dan tinggi. Hal ini menjadikan hasil kajian semakin komprehensif dan menemukan hasil yang cukup berbeda dibandingkan dengan kajian – kajian yang telah ada yang hanya fokus ke produk dan jasa keuangan Syariah. Ternyata, tingkat literasi harus lebih mendalam bukan hanya sekedar mengenal produk dan jasa keuangan Syariah tetapi ada hal yang fundamental yang perlu digali yaitu mengapa mereka perlu menggunakannya dan apa manfaatnya untuk kehidupan mereka. Bagian terakhir dari kajian ini adalah mengenai “Rencana Implementasi Strategi” yang dapat dijadikan acuan untuk pengambilan keputusan bagi KNKS dalam pembuatan program, alat bantu serta platform untuk meningkatkan literasi ekonomi dan keuangan Syariah berdasarkan berbagai jenjang usia. xi Rekomendasi tersebut sudah disusun berdasarkan pesan Masterplan Ekonomi Syariah Indonesia (MEKSI) 2019-2024, tujuan pencapaian peningkatan aqidah, Syariah dan akhlaq peserta serta peningkatan sikap, pengetahuan dan ketrampilan dalam meningkatkan wawasan pengelolaan harta Islami. Rencana Implementasi Strategi telah divalidasi oleh pakar pendidikan yang menjadikan hasilnya dapat diandalkan. Sebagai penutup, implementasi program yang telah disusun untuk 2020-2024 perlu didukung oleh semua pemangku kepentingan antara lain Kementerian Pendidikan dan Kebudayaan RI, Kementerian Agama RI, sekolah dan kampus, serta para penggerak pendidikan keluarga di tanah air. Program tersebut sebaiknya disebar untuk masyarakat Indonesia di luar negeri terutama yang kurang mendapatkan informasi dan edukasi mengenai ekonomi dan keuangan Syariah yang tepat

This research aims to find out how to instill a healthy lifestyle in early childhood in PAUD Darussalam, health is the main base in all human steps because a healthy sense is found in a strong or healthy soul, a healthy lifestyle needs to be instilled from the earliest possible time, to make children. early age used to live healthy. In this case Paud Darussalam has implemented a healthy lifestyle for students in implementing healthy lifestyle activities, among others, making a connecting book as a track record and reports to students from health, eating and brushing teeth, in instilling a healthy lifestyle also in Paud get used to brushing teeth, maintaining health, healthy food, not snacking carelessly, not littering, always washing hands and parenting for students' guardians to open their horizons in instilling healthy patterns in students

The development of big data and Artificial Intelligence is a challenge and also opportunity in managing zakat. Dramatically changes of technology could impact on social life and employment throughout the world, including zakat institutions. This study discusses changes in the management of zakat in 4.0 industrial revolution era, and how big data and Artificial Intelligence take over part of amil duties. The method used in this research is qualitative with a constructivistic paradigm. The research subject of this study is Rumah Zakat as the national zakat institution, with the object of research on the change in management of zakat from zakat 1.0 era to the era of zakat 4.0 and any AI technology that can take over part of amil duties. There is a change in the management of zakat from the zakat 1.0 era to the zakat 4.0 era which is certainly influenced by the development of industrial revolution. The presence of AI technology has taken over part of the amil duties at Rumah Zakat, which is in charge of serving both muzakki and mustahiq. With the presence of various artificial intelligence and big data devices, made the tasks of amil are simpler, more time-saving, and more efficient.

Penelitian ini berangkat dari permasalah lapangan dimana terdapat kasus bulliying sebagai salah satu cara bagi para remaja untuk mendapatkan pengakuan dari kelompok sosialnya. Keputusan dalam memilih cara-cara yang merugikan untuk menunjukkan eksistensi diriya, pada dasarnya merupakan salah satu sikap yang tidak bertanggung jawab dan dicirikan sebagai salah satu perilaku determinasi diri yang rendah. Tujuan dari penelitian ini adalah untuk mengetahui Efektivitas Bimbingan Dan Konseling Cognitive Behaviour Therapy (CBT) untuk Meningkatkan Determinasi Diri Siswi Mts Nurul Ummah Kota Gedhe Yogyakarta. Hipotesis dalam penelitian ini adalah Bimbingan dan  Konseling CBT dapat meningkatkan determinasi diri siswi MTs. Nurul Ummah, Yogyakarta. Subjek yang digunakan dalam penelitian ini berjumlah 5 (lima) orang siswi dengan determinasi diri rendah yang tinggal dalam asrama sekolah. Desain eksperimen yang digunakan dalam penelitian ini yaitu Quasi Eksperimen Time Series Desaign. Alat pengumpulan data yaitu skala Determinasi Diri hasil dari modifikasi skala milik Seivi dengan menambahkan beberapa item yang mengacu pada teori Deci dan Ryan serta disesuaikan dengan subjek yang diteliti. Analisis data menggunakan wilcoxon signed rank test dengan program SPSS 16.00  for windows, diperoleh Asymp.Sig. (2-tailed) atau p=0,042, dimana p= 0,01 < p< 0,05. Hasil penelitian tersebut menunjukkan bahwa ada perbedaan yang signifikan antara rata-rata 4 kali pre pretest dan rata-rata 4 kali posttes Determinasi Diri siswi MTs. Nurul Ummah Yogyakarta. Berdasarkan hasil perhitungan statistik ini berarti Bimbingan dan Konseling CBT efektiv untuk meningkatkan Determinasi Diri siswi MTs. Nurul Ummah Yogyakarta. Maka, hipotesis yang diajukan peneliti dalam penelitian ini diterima atau terbukti. Hal ini mengindikasikan bahwa Semakin efektif proses Bimbingan dan Konseling CBT, maka akan semakin meningkatkan Determinasi Diri pada siswi MTs Nurul Ummah Yogyakarta.

There are several programs under the Ministry of Research, Technology and Higher Education and Ministry of Religious Affairs of the Republic of Indonesia in many areas which decreased its performance level until it ended at the closing of the operational permit and even the revocation of the college permits concerned. Organizational performance is a series of performance starting from level of the organization, working units to individuals. The research on performance organization uses university based on maslahah with case study at Institut Agama Islam Tazkia. Purpose this study aims to develop a performance model based on maslahah using the framework of BAN-PT Accreditation, Maslahah Performance (MaP), and Quality Management System (QMS) ISO 9001. Methods of collection of sample are purposive sampling. Primary data collection techniques by collecting documentation directly and by distributing questionnaires to the ranks of the lecturers and the management of STEI Tazkia. Data analysis techniques by calculating the results of the questionnaire with Likert scale. The results showed that the development model of performance began with the preparation of the vision and mission, strategic objectives. It is suggested to all universities that offer the program of Islamic economics, finance, banking, and accounting; it should have a good vision, mission and objective.

The purpose of this study is to propose an appropriate governance model to deal with corruption. This study reveals the indicators, from where and how corruption will be resisted. By using data governance and corruption control as well as the corruption perception index from WGI and TII in 2008-2018, this study proposed a quantitative approach to strengthen the results of the inference tests of the effect of good governance on the potential for corruption, confirming and expanding on work carried out with critical informants by Transparency International Indonesia (TII). The study found that, from the perspective of agency theory, the influence of governance on corruption has been proved, both in the context of the world and Indonesia. Good governance will make the trustee (agent) not arbitrarily follow their wishes through corruption to enrich themselves or other parties, but instead follow the mandate given by the principal (community). This study also shows, in the world context, that by adherence to ethical rules being followed by effective government, in stable political conditions, and public voices being heard, corruption can be eradicated. In the context of Indonesia, to suppress criminal acts of corruption, stable political conditions and guarantees for public votes must be done first, then effective government and compliance with regulations can follow.

This study aims to describe the implications of socio-economic change caused by tourism development and to explore the relationship between society and tourism from a sociological perspective. By using a qualitative approach with a case study research design, this study analyses data that was obtained through observation, documentation, and interviews. The participants involved were the local community living in Keciput village, the Keciput village staff members, the Tanjung Kelayang Beach tourism manager, and the Belitung Regency tourism office staff members. The study found that the tourism development of Keciput village had caused changes in the social and economic life of the local communities. In terms of social life, the emergence of tourism development had caused interactions to decrease. Previously, when the interactions among the people were still very intense, the economy of the community was also on the rise. However, ever since the tourism development took place, it has changed the people’s type of livelihood: where previously they had worked as fishermen, they are now working as transport services fishermen. The economic value of tourist activities is also classified into a higher category because the yield from the marine sources is very dependent on the season.

The purpose of this study is to propose an appropriate governance model to deal with corruption. This study reveals the indicators, from where and how corruption will be resisted. By using data governance and corruption control as well as the corruption perception index from WGI and TII in 2008-2018, this study proposed a quantitative approach to strengthen the results of the inference tests of the effect of good governance on the potential for corruption, confirming and expanding on work carried out with critical informants by Transparency International Indonesia (TII). The study found that, from the perspective of agency theory, the influence of governance on corruption has been proved, both in the context of the world and Indonesia. Good governance will make the trustee (agent) not arbitrarily follow their wishes through corruption to enrich themselves or other parties, but instead follow the mandate given by the principal (community). This study also shows, in the world context, that by adherence to ethical rules being followed by effective government, in stable political conditions, and public voices being heard, corruption can be eradicated. In the context of Indonesia, to suppress criminal acts of corruption, stable political conditions and guarantees for public votes must be done first, then effective government and compliance with regulations can follow.

Jihad is one of the Islamic principles that has evolved over the years. It is negativily being connotated jihad as source of terrorism not only by Western but also some of Muslim people. One of the problems emerged is because of the lack of proper understanding on really meaning and importance of jihad. Therefore, the paper aims to analyse the urgency of jihad in this contemporary time. Methodology used for the study is qualitative by using content analysis to analyse what is the urgency of jihad that have been raised in many literatures. The finding of the study is that urgency of jihad activity is mainly to free Muslim people from exploitation and deterioration. It is needs for worldwide Muslim solidarity that Jihad is not a movement limited to the region, the state but a universal / cosmopolitan movement towards Muslims. In this digital age, jihad is no longer restricted, so the need for a comprehensive and correct explanation of jihad in the current context.

We report new evidence on Small and Medium Enterprises’ (SMEs’) internal resources, i.e investment capital, business stability, customer size, type of ownership, legal status, industrial structure and location on investment decisions in the Ghanaian oil and gas sector between 2016 and 2017. Overall, we find that SMEs of larger business size, with large investment capital, large fixed assets, more business stability, structured business ownership, large customer size, registered status, operations in urban locations and reinvested annual profits -- are more likely to invest in Ghanaian oil and gas sector. Per contra, the results reveal that industrial structure has no influence on SMEs’ investment decisions. Additionally, our findings are most robust to SMEs that choose to invest in the oil and gas value chain which is consistent with the resource-based theory. This empirical study has been conducted through a survey. Data has been collected using a stratified sampling technique and structured questionnaires with 245 SMEs across diverse industries. The survey data has been analyzed using binominal logit regression and Chisquare test. The results are expected to be of substantial importance for investment decisions in the domestic business environment. We strongly recommend the replication of this study in other emerging oil and gas economies

Purpose – Thus the purpose of this research is to examine how Islamic accountants behaviours: personal excellence, inter-personal capital, competence and leadership impact on their performance. 

Design/methodology/approach – Data were collected from a series of online surveys of Islamic accountant that have been joined the Pro-LM training. The hypothesized relationshsips were tested using regression analyses. 

Findings – Result highlight that leadership have significant impact on their performance while others variable (personal excellence, inter-personal capital, competence) have no significant impact. 

Research limitations/implications – The questionnaire needed to be re-evaluate by the author of Pro-LM model.

This study aims to find out how to educate children to love Al-Quran which is carried out in Darussalam Al-Hamidiyah Al-Quran Education Park in Bogor. Education is a conscious effort carried out by someone who already possess knowledge as a means to make better quality as human beings. Al-Quran as a guideline for human life, as a law of living things in it there are many things that must be done by humans as a guide to life for the world and the hereafter. In this case, Darussalam Al-Hamidiyah Al-Quran Education Park as a place for Al-Quran education dedicated to students who are in Tapos Tenjolaya Bogor. This institution has unique characteristics since it is giving students education to love al-Quran. This was seen as an effort to teach student to love al-Quran for the surrounding community. This study applied qualitative descriptive method. This study found that there were several steps in educating student to love al-Quran namely 1. Introducing Al-Quran in their early childhood 2. Forming habit for children to live with al-Quran, 3. Creating and multiplying activities in the Al-Quran Educational Park Darussalam Al-Hamidiyah 4. Creating a climate and atmosphere that was good in the TPA Darussalam Al-Hamidiyah environment. This study also discussed driving factors and obstacles to educating children to love al-Quran.