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Islamic Social Finance

ISF
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Published by Smart Insights

ISSN : - EISSN : 29853257 DOI : -

Core Subject : Religion, Economy, Science, Social,

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Review on Islamic Accounting adalah publikasi ilmiah yang diterbitkan oleh SMART Insight yang berada di bawah lembaga riset SMART Indonesia. Sharia Economic Applied Research and Training (SMART) adalah lembaga penelitian di Indonesia yang fokus pada riset seputar ekonomi dan keuangan Islam. Review on Islamic Accounting terbit dua (2) kali dalam 1 tahun.

Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)

Articles 20 Documents

1 2

A Review on Islamic Social Finance: VosViewer Application Aam; Aisyah As-Salafiyah
Islamic Social Finance Vol. 1 No. 1 (2021): Islamic Social Finance
Publisher : SMART Insight

Islamic social finance is one of the Islamic economic instruments considered the right solution to simultaneously achieve social and financial goals. Over time, Islamic social finance has a social role and can be developed in empowering commercial businesses, and its management institutions also become financially efficient and professional industries. This study aims to determine Islamic social finance research trends published by leading journals on Islamic financial economics. The data analyzed consisted of 391 indexed research publications. The data is then processed and analyzed using the VoS viewer application to discover the bibliometric map of Islamic social finance research development. This study found that Islamic social finance has an essential role in contributing significantly to society's economic and social sectors.

The Comparison of Zakat Utilization in Muslim Minority and Majority Country Irma
Islamic Social Finance Vol. 1 No. 1 (2021): Islamic Social Finance
Publisher : SMART Insight

This study aims to compare the categorization of asnaf and the utilization of zakat funds by zakat institutions in Muslim minority countries and Muslim majority countries. The Muslim minority country which is the subject of the research is Thailand, which is represented by the Sattachon Thailand Foundation, as the oldest zakat institution in Bangkok. Meanwhile, Muslim-majority countries are represented by Indonesia through Dompet Dhuafa, Brunei Darussalam through the Islamic Ulema Council of Brunei Darussalam, and Malaysia through Baitul Mal Malaysia. The method used is the Field Research and Library Research methods which are descriptive qualitative. In collecting data using the method of observation, interviews, and documentation. The results showed: (1) The Sattachon Foundation distributed zakat funds to all categories of asnaf, namely the indigent, the poor, amil, converts, riqab, gharim, fi sabilillah, and ibn sabil. The distribution pattern used is traditional consumptive and creative consumptive. (2) There are differences in interpreting the eight asnaf who are entitled to receive zakat, thus causing differences in the implementation of the distribution of zakat funds. The Sattachon Foundation and the Baitul Mal Majlis of the Malaysian Islamic Religion Association (MAIWP) distributed it to all asnaf. Dompet Dhuafa Indonesia distributes to all asnaf groups except riqab. Meanwhile, the Brunei Darussalam Islamic Religious Council (MUIB) does not distribute to asnaf riqab and fi sabilillah. Meanwhile, the distribution pattern applied at the Sattachon Foundation is lagging behind when compared to Dompet Dhuafa Indonesia, Majlis Ulama Islam Brunei Darussalam, and Baitul Mal Malaysia.

Zakat Policy and Regulation: A Review Aisyah As-Salafiyah; Ahlis Fatoni
Islamic Social Finance Vol. 1 No. 1 (2021): Islamic Social Finance
Publisher : SMART Insight

This study reviews the Zakat policy in Scopus indexed journals. This analysis uses descriptive statistical analysis based on 92 selected papers related to the Zakat policy from national and international journals. All samples of published journals have been published until 2022. The export data is then processed and analyzed using the VOSviewer application program to find out the bibliometric visualization map to develop Zakat policy research. The results of this bibliometric mapping research show a map of the development of research in Zakat policy. The most popular keywords are zakat, poverty alleviation, and economic growth. The most famous author is Wahid H. The most popular institution is Accounting Research Institute (ARI). The most popular country is Malaysia. In addition, this study also finds several issues that are widely discussed in the literature regarding zakat policy in Indonesia.

Review on Zakat Performance Studies using NVivo-12 Nadia Nurul Izza
Islamic Social Finance Vol. 1 No. 1 (2021): Islamic Social Finance
Publisher : SMART Insight

The success of zakat is highly dependent on the institution or amil that manages it. Therefore, studies to see the performance and performance of zakat institutions are important. This study aims to identify and map studies related to the development of zakat performance research. The data analyzed consisted of 418 journals published from 1970-2022. Data is processed and analyzed using the Nvivo 12 Plus software application for coding automatically with a qualitative approach. The results show that there are at least 3 research lines related to the study of zakat performance, namely: Zakat efficiency, zakat social performance and zakat & management. In the future, it is certainly necessary to carry out more specific studies related to these topics, in the context of continuous improvement for zakat institutions.

Determinant of Islamic Insurance Performance in Indonesia: A GMM Approach Dito Prakoso
Islamic Social Finance Vol. 1 No. 1 (2021): Islamic Social Finance
Publisher : SMART Insight

Profitability is an indicator in measuring the performance of a financial institution, one of which is sharia life insurance. Sharia life insurance profitability can be measured by Return on Assets (ROA). This study aims to analyze the influence of internal and external factors on the profitability of Islamic life insurance in Indonesia. The objects of this study were three full fledge and 15 sharia life insurance business units for the period 2014 to 2018. The research method used was panel data regression analysis dynamic generalized method of moments (GMM). The results showed that leverage and contribution (premium) had a positive and significant effect on the profitability of sharia life insurance.

Sentiment Analysis on Islamic Insurance in Indonesia Aam
Islamic Social Finance Vol. 2 No. 1 (2022): Islamic Social Finance
Publisher : SMART Insight

This research was conducted to review Islamic insurance within the scope of sharia economics both in terms of scientific research in the form of published journals and the sentiments of the Indonesian people in response to the development of Islamic insurance. The method used is descriptive bibliometric statistical analysis and sentiment analysis from secondary data in the form of more than 50 published papers in the past 5 years and primary data in the form of more than 100 questionnaire respondents from Jabodetabek area which are then processed using VOSViewer and SentiStrength. The results showed that the bibliometric mapping was divided into 5 clusters; cluster 1 consists of 6 topics, cluster 2 consists of 6 topics, cluster 3 consists of 5 topics, cluster 4 consists of 4 topics and cluster 5 consists of 3 topics. The results of the sentiment analysis show good sentiment (positive) by 24%, bad sentiment (negative) by 14% and the rest have neutral sentiment (neutral) 62%. This study is the first comprehensive study to discuss the sentiment analysis of the Islamic insurance theme with primary and secondary data.

Islamic Microfinance as Social Finance in Indonesia: A Review Aisyah As-Salafiyah; Dwi Ratna Kartikawati
Islamic Social Finance Vol. 2 No. 1 (2022): Islamic Social Finance
Publisher : SMART Insight

Islamic microfinance is one of the Islamic social and financial instruments in increasing the productivity of MSMEs, which helps the country's economic development by providing capital. This study aims to determine the development map and trends of published research on the theme of Islamic microfinance in Indonesia. Data analyzed from more than 54 research publications Scopus indexed. The export data is then processed and analyzed using the R Biblioshiny application program to find the bibliometric map of the development of Islamic Microfinance in Indonesia. The research results show that the number of publications on the development of Islamic microfinance research in Indonesia continues to increase, where the results of the co-occurrence network of this theme show that there are four varied characters. At the same time, the thematic map divides it into four quadrants: dropping or emerging themes, basic themes, highly developed and isolated themes, and motor themes. In addition, this study also analyzes the most popular trend maps from journals, authors, affiliations, countries of correspondence and most cited countries.

Developing Micro Waqf Bank in Indonesia: A Delphi-SWOT Analysis Fatin Fadilah Hasib; Aam Slamet Rusydiana
Islamic Social Finance Vol. 2 No. 1 (2022): Islamic Social Finance
Publisher : SMART Insight

This study uses SWOT analysis which produces a SWOT matrix and several alternative strategic options (SO, ST, WO, and WT strategies). This study also uses the Delphi technique to select priority strategies for the development of Micro Waqf Banks (BWM) in Indonesia. Sources of data obtained from observations, interviews, and literature reviews. Interviews were conducted with practitioners, experts, regulators and academics. There are 6 alternative strategies for the development of BWM in Indonesia. The priority strategy of the 6 strategies is socialization and education about BWM to all groups.

How Far Has Zakat Efficiency been Researched? Mimma Maripatul Uula; Nun Maziyyah
Islamic Social Finance Vol. 2 No. 1 (2022): Islamic Social Finance
Publisher : SMART Insight

This study aims to determine research trends regarding zakat efficiency topic, assess research collaboration relationships, and identify future research directions. The 52 sample articles published between 2011-2022 on zakat efficiency analyzed by qualitative and quantitative approaches, namely Bibliometric and Systematic Literature Review (SLR) methods. This research uses VosViewers software. It is known that the four sub-themes that dominate research related to zakat efficiency are: Collection and distribution of zakat, Zakat efficiency, Zakat governance, and Zakat performance. This study implies that there is still little research on zakat efficiency theme. Malaysia is the country that has published the most articles about zakat efficiency topic.

Development of Islamic Bank-based Cash Waqf Management in Indonesia Aam Slamet Rusydiana; Sherrindra Avedta
Islamic Social Finance Vol. 2 No. 2 (2022): Islamic Social Finance
Publisher : SMART Insight

Waqf as an instrument of Islamic philanthropy plays an important role not only in social but also economic aspects. This is shown from the purpose of waqf is to improve the welfare of the people and reduce wealth inequality. This study aims to find the priority aspects of cash waqf at Islamic bank or LKS-PWU (Lembaga Keuangan Syariah-Pengelola Wakaf Uang) in Indonesia. The analytical method used in this study is the Delphi method with a questionnaire. In addition, the data used in this study are the results of interviews with academics, practitioners and regulators of waqf and Islamic economics in general. Meanwhile, based on the results of the analysis, it was found that of the 23 variable aspects of the LKS-PWU cash waqf in Indonesia, 18 variables had been agreed upon by experts and only 5 variables were not agreed upon. The five variables that are not agreed upon are waqf socialization, administrative completeness, violation sanctions, time period, and management guarantees. Furthermore, from the results of calculations using the Delphi method, 3 main priority aspects of the cash waqf of LKS-PWU in Indonesia were also found, namely professional management, management productivity, and community education.

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Hasna Luthfi

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hasna Luthfi

Contact Email hasnaluthfikha@gmail.com

Phone +6281380700081

Journal Mail Official hasnaluthfikha@gmail.com

Editorial Address Editorial Office Jl. Bogor Baru No. A4 RT 08 RW 09 Tegallega, Kota Bogor, Jawa Barat, Indonesia

Location Kota bogor, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Hasna Luthfi

Contact Email
hasnaluthfikha@gmail.com

Phone
+6281380700081

Journal Mail Official
hasnaluthfikha@gmail.com

Editorial Address
Editorial Office Jl. Bogor Baru No. A4 RT 08 RW 09 Tegallega, Kota Bogor, Jawa Barat, Indonesia

Location
Kota bogor,

Jawa barat

INDONESIA