ITQAN: Journal of Islamic Economics, Management, and Finance

Accountability, Transparency, and Sustainability of Zakat Distribution for Palestine from Indonesia

2025-05-26T15:14:05+07:00

This study aims to examine the accountability and transparency of humanitarian aid distribution from Indonesia to Palestine through the National Board for Zakat Indonesia (BAZNAS). Using bibliometric analysis and literature review, this paper explores the challenges of cross-border distribution, including geopolitical barriers, logistical constraints, and donor trust issues. Data were collected from BAZNAS annual reports (2023–2025) and Scopus-indexed publications with keywords in Indonesian, including “humanitarian aid”, “Palestine”, “international aid”, and “donor”. The findings show that although Indonesia remains active in providing critical support—from food packages to cooperation funds with UNRWA—the process still faces significant obstacles, including Israeli border restrictions, delayed access to Gaza, and an unintegrated reporting system. Interviews with key informants also confirmed the physical and administrative difficulties experienced by officers in the field. However, there are still gaps in the integrated reporting mechanism and third-party audits that need to be addressed to ensure full accountability. The implications of this study offer policy recommendations to enhance aid efficiency, strengthen digital reporting systems, and enhance diplomatic coordination, thereby facilitating faster, more targeted, and more transparent aid distribution.

Corporate Social Responsibility Collection and Distribution Strategy at the National Board of Zakat, Republic of Indonesia

2025-07-10T16:46:12+07:00

This study aims to analyze the Corporate Social Responsibility (CSR) fundraising and distribution strategies implemented by the Indonesian National Zakat Agency (BAZNAS) and to explore collaborative practices between CSR and Zakat in supporting community empowerment. Using a descriptive qualitative approach based on literature, this study utilizes primary data in the form of official BAZNAS documents and secondary data from relevant literature published over the past five years. The study results indicate that BAZNAS has integrated a modern fundraising approach, strengthened institutional relationships with companies, and a tiered monitoring system to maintain transparency in CSR collection. On the distribution side, the distribution and utilization patterns of CSR funds are designed to address the needs of Mustahiq outside the scope of Ashnaf Zakat, while simultaneously supporting sustainable programs based on the SDGs. Although BAZNAS's CSR contribution is still relatively small compared to the national potential, the positive growth trend each year opens up opportunities for broader synergy between corporate CSR and Zakat management. This study recommends strengthening CSR and Zakat literacy among companies, innovating program designs based on Mustahiq needs, and optimizing digitalization to improve accountability. These findings are expected to serve as a practical reference for BAZNAS and companies in optimizing the role of CSR to support sustainable development in Indonesia.

The Impact of Compensation and Career Development on Employee Performance at PT. XYZ

2025-08-14T13:31:48+07:00

This research is motivated by the emergence of problems related to compensation and career development disparities among permanent employees, contract employees, and outsourced employees. The purpose of this study is to determine the effect of compensation and career development on employee performance. This study uses a quantitative method with a stratified random sampling technique conducted at PT. XYZ conducted a study with a sample of 165 people, utilizing a data collection technique involving a questionnaire. Data analysis techniques using SPSS include instrument testing (validity and reliability tests), analyst prerequisite tests (normality and homogeneity tests), and statistical hypothesis testing (product-moment correlation tests and linear regression tests). Based on the results of the t-statistical test, there is a partial effect of compensation (X1) on employee performance (Y), as marked by the calculated t-value of 13.787, which exceeds the t-table value of 1.970. Additionally, there is a partial effect of career development (X2) on performance (Y), as indicated by the calculated t-value of 17.642, which exceeds the t-table value of 1.970. The sig. Value. F Change of 0.000 < 0.05 concludes that the compensation variables (X1) and career development (X2) simultaneously have a significant relationship with employee performance (Y).

Implementation of Green Entrepreneurship Orientation and Green Innovation to Achieve Business Performance

2025-08-07T10:30:28+07:00

Green entrepreneurship, which emphasizes environmental and social sustainability, is growing in various countries, including developing countries. According to the Global Entrepreneurship Monitor (GEM, 2020), approximately 25% of new businesses in developing countries are oriented towards green innovation. This reflects the growing awareness of business actors regarding the importance of sustainability in business models. Despite this positive trend, the integration of green entrepreneurship into business practices still faces various challenges. This study aims to examine the effect of Green Entrepreneurship Orientation and Green Innovation on Business Performance. This study uses a quantitative method with a descriptive and analytical design. This design was chosen to describe the actual conditions of green entrepreneurship implementation, the level of green innovation, and its impact on business performance. This approach allows for analysis of relationships between variables through systematic data collection and statistical testing of formulated hypotheses. The results of this study indicate that the implementation of green entrepreneurship orientation and green innovation has a positive and significant impact on the business performance of MSMEs in Karawang Regency. These findings provide the basis for formulating policies that encourage the development of environmentally based entrepreneurship while supporting the achievement of sustainable development goals (SDGs) at the local level. This finding also provides important implications from the perspective of Islamic economics, particularly in realizing the maqashid of sharia through sustainable business practices.