Penelitian ini bertujuan mengukur kinerja keuangan Lembaga Amil Zakat Nasional Baitul Maal Hidayatullah (LAZNAS BMH) Pusat, berdasarkan data tahun 2017-2019 melalui rasio-rasio organisasi pengelola zakat (OPZ), sesuai alat ukur OPZ yang diterbitkan oleh Pusat Kajian Strategis Badan (PUSKAS BAZNAS) yaitu: growth of collection, allocation, allocation to collection ratio dan amil fund ratio. mengg...

Purpose This study aims to examine the role of Islamic social finance (ISF) instruments such as Zakah, Sadaqah and Waqf in provision services by faith-based organizations (IFBOs) Southwest Nigeria. Design/methodology/approach adopts exploratory approach based on field interviews conducted with leaders IFBOs, whereas purposive sampling technique was used select three case organizations. Data col...

ABSTRAK Artikel ini bertujuan untuk menyelidiki secara empiris pengaruh dari variabel makroekonomi, Indeks Pembangunan Manusia (IPM), dan jumlah penduduk terhadap penghimpunan zakat di ASEAN periode 2010-2020. Faktor makroekonomi yang digunakan dalam penelitian meliputi Inflasi Produk Domestik Bruto (PDB). Pendekatan adalah kuantitatif dengan menggunakan regresi data panel mengestimasi model me...

Islamic finance is a prohibitions-driven industry, which aims primarily to circumvent the canonical Islamic prohibitions of riba and gharar. The concepts of riba and gharar may best be understood as unbundled sales of credit and risk, respectively. An obvious solution is to adopt mutual structures for financial intermediaries of credit (e.g. banks) and risk (e.g. insurance companies), as early ...