Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship
type: channel
description: Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship is an academic journal published by the Center for Islamic Economics and Business Studies. The journal is published twice a year in Juli and Desember, with the aim of serving as a medium for the dissemination of information, communication, and research results and scientific studies in the fields of Islamic philanthropy, social finance, and social entrepreneurship. This involves research and development in managing social enterprises to achieve desired change. The primary objective of Islamic social finance and entrepreneurship is to meet the needs of the poor and marginalized so they can actively participate in the mainstream economic system in a fair and efficient manner, thereby realizing an inclusive economic system based on Islamic principles.
publisher: Lembaga Pusat Kajian Ekonomi dan Bisnis Islam
language: en
publication name: Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship
items: Inklusi Keuangan Digital sebagai Instrumen Pemberdayaan UMKM dalam Mendorong Pertumbuhan Ekonomi Lokal
items: A Comparative Analysis of Zakat and Waqf Institutions in West Java
items: Konsep Maslahah Dalam Pemikiran Al-Shatibi Dan Relevansinya Terhadap Pengembangan Ekonomi Syariah
items: Analisis Komprehensif Pemikiran Ibnu Khaldun dan Pengaruhnya terhadap Formulasi Teori Ekonomi Islam Modern
items: Transformasi Spirit Al-Ma’un dalam Filantropi Modern Muhammadiyah :Reaktualisasi Teologi Sosial untuk Keadilan dan Kemandirian Ummat
items: Efektivitas Tata Kelola Keuangan dalam Optimalisasi Dana Zakat, Infaq, dan Sedekah melalui Pogram Unggulan (Studi Kasus di BAZNAS Kabupaten Kediri)
items: Transformasi Tata Kelola Keuangan BAZNAS Tulungagung: Inovasi Digital, Transparansi, dan Dampak Pemberdayaan ZIS

Inklusi Keuangan Digital sebagai Instrumen Pemberdayaan UMKM dalam Mendorong Pertumbuhan Ekonomi Lokal
type: item
description: Digital financial inclusion is a strategic instrument for strengthening the competitiveness and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Financial digitalization plays a role in opening access to capital, accelerating transactions, providing more efficient financial recording, and expanding marketing networks. This study uses a literature review approach to analyze how digital financial inclusion can empower of Micro, Small, and Medium Enterprises (MSMEs) while supporting local economic growth. The results show that technological advances, such as fintech, digital wallets, and app-based banking services, can improve business performance through easier access to financing, operational efficiency, and increased financial literacy among Micro, Small, and Medium Enterprises (MSMEs). A case study of Kuningan Regency shows that the use of digital financial services and online marketing has a positive impact on business expansion and improving the financial capabilities of Micro, Small, and Medium Enterprises (MSMEs). However, the effectiveness of digital financial inclusion is still influenced by the readiness of human resources, financial literacy, and access to technological infrastructure. Therefore, synergy between the government, financial institutions, and business actors is needed so that financial digitalization truly becomes a driving force for MSME empowerment and local economic growth.
subject: Articles
  topic: section
subject: Digital Financial Inclusion
  topic: keywords
subject: MSMEs
  topic: keywords
subject: Empowerment
  topic: keywords
creator: Alzan Nurrilyas Hidayah
creator: Dede Elsa Nusafitri
creator: Asriya Dewi Utari
creator: Rahmat Nur Ramdhan
rights: Copyright (c) 2026 Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship
date: 2026-02-14
publication date: 2026-02-14
starting page: 91
ending page: 99

A Comparative Analysis of Zakat and Waqf Institutions in West Java
type: item
description: Islamic social finance is theoretically designed to promote social justice, poverty alleviation, and sustainable development in accordance with the principles of Maqasid al-Shariah. Zakat and waqf, as its core instruments, are expected to function not merely as charitable mechanisms but as sustainable socio-economic tools. However, empirical evidence suggests a persistent gap between normative theoretical frameworks and their practical implementation at the local level. This study aims to examine the extent to which zakat and waqf institutions in West Java align with the normative principles of Islamic social finance. Employing a qualitative comparative approach, this research analyzes normative Islamic social finance theories particularly Maqasid al-Shariah and Sustainable Development Goals (SDGs) and compares them with the operational practices of selected zakat and waqf institutions in West Java. Data were collected through document analysis, institutional reports, and semi-structured interviews with key stakeholders. The findings reveal that while zakat and waqf institutions in West Java demonstrate strong compliance with formal Shariah regulations, their implementation remains largely philanthropic and short-term oriented, with limited emphasis on sustainability, empowerment, and long-term socio-economic impact. Institutional constraints, governance capacity, and regulatory fragmentation emerge as key factors contributing to this gap. This study contributes to the literature by highlighting the practical challenges of translating Islamic social finance theory into effective local practice and offers policy recommendations to strengthen the developmental role of zakat and waqf institutions in Indonesia.
subject: Articles
  topic: section
subject: Islamic Social Finance
  topic: keywords
subject: Zakat
  topic: keywords
subject: Waqf
  topic: keywords
subject: Maqasyid al Shariah
  topic: keywords
subject: West Java
  topic: keywords
creator: Handri
creator: Eka Tresna Gumelar
creator: Nadia Meirani
creator: Hutapia
rights: Copyright (c) 2026 Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship
date: 2026-02-15
publication date: 2026-02-15
starting page: 58
ending page: 72

Konsep Maslahah Dalam Pemikiran Al-Shatibi Dan Relevansinya Terhadap Pengembangan Ekonomi Syariah
type: item
description: The thoughts of Imam al-Syatibi on maslahah are an essential foundation in examining the objectives of sharia (maqashid al-syariah) while also contributing significantly to the development of contemporary sharia economics. The concept of maslahah is positioned as a principle that guides the process of establishing laws to be oriented towards benefit and the prevention of harm, while ensuring the preservation of five fundamental aspects of life: religion, soul, intellect, lineage, and wealth. This study attempts to examine al-Syatibi's thoughts on maslahah and their relevance to the formulation of Islamic economics. The approach used is library research by examining a number of scientific journals that discuss maslahah, maqashid syariah, and al-Syatibi's ideas in the economic realm. The findings indicate that the concept of maslahah offers an adaptive and applicable normative framework to deal with modern economic dynamics, including social changes and the evolving needs of society. The classification of maslahat into dharuriyat, hajiyat, and tahsiniyat also enables the design of a more structured, proportional, and welfare-oriented Islamic economy. Thus, al-Syatibi's thinking remains highly relevant in strengthening the theoretical and implementational foundations of Islamic economics in the modern era.
subject: Articles
  topic: section
subject: Maslahah
  topic: keywords
subject: Al-Syatibi
  topic: keywords
subject: Ekonomi Syariah
  topic: keywords
subject: Maqashid Syariah
  topic: keywords
creator: Zulfahmi Fauzan
creator: Lina Marlina Susana
rights: Copyright (c) 2026 Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship
date: 2026-02-10
publication date: 2026-02-10
starting page: 15
ending page: 24

Analisis Komprehensif Pemikiran Ibnu Khaldun dan Pengaruhnya terhadap Formulasi Teori Ekonomi Islam Modern
type: item
description: This study traces the development of Islamic economic ideas by placing Ibn Khaldun's thought as a starting point for analysis. Through Muqaddimah, he emphasized that economic dynamics are always related to morality, government stability, and the balance of wealth distribution. Concepts such as asabiyyah, proportional fiscal policy, and the relationship between taxes and people's productivity suggest a structured and rational view of the economy. The data collection method used in making this journal is using the Literature Review Journal method (Literature Review). This method uses data from various sources that focus on paradigms, theories, and the evolution of thought. By using this method, the author collects data from references that are in accordance with the focus of the research. This literature review found that economic ideas were not only relevant in the classical period, but also formed the conceptual basis of modern Islamic economics, especially in strengthening the value of social justice and sustainable economic development based on sharia principles.
subject: Articles
  topic: section
subject: Ibnu Khaldun
  topic: keywords
subject: Islamic Economics
  topic: keywords
subject: Evolution of Thought
  topic: keywords
creator: Kiki Koswara
rights: Copyright (c) 2026 Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship
date: 2026-02-10
publication date: 2026-02-10
starting page: 25
ending page: 39

Transformasi Spirit Al-Ma’un dalam Filantropi Modern Muhammadiyah :Reaktualisasi Teologi Sosial untuk Keadilan dan Kemandirian Ummat
type: item
description: This research aims to reinterpret the theological spirit of Al-Ma'un in the modern philanthropic practice of Muhammadiyah by emphasizing the transformation of theological values into institutional social praxis. The approach used is qualitative with a type of theological-sociological phenomenology, which allows a deep understanding of the spiritual meaning and social values that live in the philanthropic practice of Muhammadiyah. Data were obtained through literature study and document analysis of LAZISMU's financial statements, official Muhammadiyah publications, and relevant academic sources. The analysis was carried out using Miles and Huberman's interactive model combined with Ricoeur's reflective hermeneutics to interpret the meaning of social action based on the framework of Islamic Social Movement Theory. The results of the study show that Muhammadiyah's philanthropy is not just a charitable movement, but is an expression of social theology rooted in the values of Al-Ma'un, emphasizing justice, empowerment, and universal humanity. These theological values are transformed through modern institutional systems that are adaptive to digitalization and contemporary social challenges without losing their spiritual spirit. The concept of "Neo-Ma'unism" emerged as a new paradigm in Islamic philanthropy—integrating spirituality, empowerment, and institutional effectiveness. This research makes a theoretical contribution to the development of Islamic social theology as well as practical implications for strengthening ethical orientation in the management of Islamic philanthropy in the modern era.
subject: Articles
  topic: section
subject: Al Maun Theology
  topic: keywords
subject: Islamic Philantropy
  topic: keywords
subject: Muhammadiyah
  topic: keywords
subject: Islamic Social Movement
  topic: keywords
creator: Hasan Sultoni
creator: Reorycha Risma Putri
rights: Copyright (c) 2026 Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship
date: 2026-02-13
publication date: 2026-02-13
starting page: 73
ending page: 90

Efektivitas Tata Kelola Keuangan dalam Optimalisasi Dana Zakat, Infaq, dan Sedekah melalui Pogram Unggulan (Studi Kasus di BAZNAS Kabupaten Kediri)
type: item
description: This study analyzes the effectiveness of BAZNAS Kediri Regency’s financial governance in optimizing Zakat, Infaq, and Sadaqah (ZIS) funds through innovative flagship programs: Kediri Sehat, Kediri Cerdas, Kediri Taqwa, Kediri Berdaya, and Kediri Peduli. Using a qualitative case study approach, data were obtained through interviews and official financial reports. The findings show that BAZNAS has implemented structured planning and budgeting through the RAKT system. Optimization strategies include strengthening human resources, cross-sector collaboration, digital communication via social media, and regular program evaluations. The main challenges faced are economic fluctuations and maintaining public trust, which are addressed through the principles of syar’i compliance, legal adherence, and national responsibility. The study concludes that effective financial governance is essential in delivering sustainable and well-targeted ZIS programs.
subject: Articles
  topic: section
subject: Financial Governance
  topic: keywords
subject: Zakat
  topic: keywords
subject: Flagship Program
  topic: keywords
creator: Soleh Akbaruddin Romadhon
creator: Dina Azwa Bella
creator: Nazala Fairis Sakinah
creator: Husna Roihatil Jannah
rights: Copyright (c) 2026 Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship
date: 2026-02-11
publication date: 2026-02-11
starting page: 1
ending page: 14

Transformasi Tata Kelola Keuangan BAZNAS Tulungagung: Inovasi Digital, Transparansi, dan Dampak Pemberdayaan ZIS
type: item
description: This study aims to describe the financial management system and governance of the National Zakat Board (BAZNAS) of Tulungagung Regency in managing zakat, infaq, and alms (ZIS) in a professional and accountable manner. Using a descriptive qualitative approach, data were collected through semi- structured interviews and documentation, and then analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that BAZNAS Tulungagung has implemented a structured zakat collection and distribution system, encompassing both manual (offline) and digital (online) mechanisms by utilizing technologies such as QR codes and zakat calculators on the official website. The distribution process includes consumptive and productive schemes, with stages of assessment, verification, and impact evaluation through the Zakat Impact Study (Kajian Dampak Zakat/KDZ). Flagship programs such as productive business capital assistance have proven effective in transforming zakat recipients (mustahik) into zakat payers (muzakki). Additionally, regular monitoring and reporting systems are carried out to ensure transparency and effectiveness in fund utilization. The study concludes that BAZNAS Tulungagung's financial governance has been efficient and in accordance with sharia principlesThese findings are expected to serve as a reference for zakat management practices in other regions to optimize community empowerment and poverty alleviation.
subject: Articles
  topic: section
subject: financial governance
  topic: keywords
subject: zakat
  topic: keywords
subject: mustahik empowerment
  topic: keywords
subject: BAZNAS
  topic: keywords
creator: Khansa Asfarina
creator: Kirana Noris Sagita
creator: Arifatun Nadiya
creator: Ahmad Roviq
rights: Copyright (c) 2026 Al-Ikhlas: Journal of Islamic Philantrophy, Social Finance and Social Entrepreneurship
date: 2026-02-11
publication date: 2026-02-11
starting page: 40
ending page: 57