Vol 1 No 1 (2024): December

Background: Zakat regulation in contemporary Muslim societies extends beyond the fulfillment of a religious obligation to encompass public authority, constitutional legitimacy, institutional accountability, and distributive justice. However, the relationship between siyāsah sharʿiyyah and Islamic constitutionalism in shaping zakat regulation remains insufficiently conceptualized.

Methods: This study employs a qualitative comparative approach based on an analysis of Islamic jurisprudential literature, contemporary academic scholarship, and relevant legal and institutional frameworks. The analysis examines the relationships among siyāsah sharʿiyyah, Islamic constitutional principles, state authority, regulatory mechanisms, accountability, and the objectives of zakat.

Results: The findings indicate that siyāsah sharʿiyyah provides a normative governance framework for regulating zakat based on justice, maṣlaḥah, accountability, and equitable distribution. Islamic constitutionalism complements this framework by translating normative principles into legal authority, institutional structures, and mechanisms of public accountability. Nevertheless, the interaction between these frameworks varies across constitutional and legal contexts.

Discussion: Effective zakat governance requires integration between Islamic normative principles and contemporary constitutional and regulatory institutions. Fragmented authority, weak accountability, and limited legal recognition may constrain the realization of zakat objectives.

Conclusion: The intersection of siyāsah sharʿiyyah and Islamic constitutionalism offers a comprehensive framework for understanding zakat regulation as both a religious and constitutional governance issue.

Novelty: This study develops an integrated analytical framework linking siyāsah sharʿiyyah, Islamic constitutionalism, state authority, and zakat governance. It highlights how Islamic normative objectives can be institutionally translated into contemporary regulatory arrangements.

Introduction: The COVID-19 pandemic severely impacted various sectors, including cooperatives that support community economies. In response, Amanah Galunggung Cooperative in Tasikmalaya implemented Sharia-compliant social programs to support local economic resilience and community welfare. This study examines the cooperative's strategic use of Sharia principles in addressing the socioeconomic challenges of the pandemic.

Methods: This research uses a qualitative field study approach, collecting data through interviews, observations, and documentation. The focus is on evaluating the effectiveness of Sharia-based programs such as health services, micro-business support, and community welfare efforts conducted during the pandemic.

Results: The findings indicate that the cooperative’s programs—such as sanitation drives, scholarships, basic health services, and BPUM (Micro Business Productive Assistance)—significantly contributed to sustaining local livelihoods. These initiatives not only provided practical support but also reflected core Islamic values of justice, compassion, and shared responsibility, enhancing both economic and social resilience.

Discussion: The study reveals that by applying Sharia principles—emphasizing equitable wealth distribution and social justice—the cooperative was able to create impactful, ethical responses to crisis. The integration of Islamic economic ethics into cooperative strategies demonstrates a viable model for faith-based community empowerment during global disruptions.

Conclusion: Sharia-compliant social programs by Amanah Galunggung Cooperative played a pivotal role in strengthening community welfare and economic stability amid the COVID-19 crisis. The study affirms the relevance of Islamic economic principles in guiding cooperative responses during emergencies.

Introduction: This study aims to analyze operational risks at Puree Pastrybakery in Wanareja District, Cilacap Regency, Central Java, using a Sharia-based risk management approach. The research investigates risks in production, distribution, and marketing processes that may affect the bakery’s operations and business sustainability.

Methods: A qualitative approach with a case study design was employed in this research. Data were collected through direct observation, in-depth interviews, and documentation.

Results: The study identifies various risks, including production defects due to material imbalance, delivery delays affecting customer satisfaction, and limited promotional opportunities due to the bakery’s less strategic location. The results show that applying Sharia principles, specifically hifz al-mal (protection of wealth) and hifz al-nafs (protection of life), effectively helps mitigate these risks. This approach reduces raw material waste, maintains product quality, and ensures customer trust.

Discussion: The application of Sharia principles also ensures transparency in the production process and supports sustainable innovation within the bakery. By aligning operational practices with Sharia values, the business can achieve long-term sustainability while minimizing risks in various operational areas.

Conclusion: The implementation of Sharia-based risk management practices proves effective in managing operational risks at Puree Pastrybakery, leading to better risk control and increased business sustainability.

Novelty: The novelty of this research lies in the application of maqashid sharia principles in operational risk management for micro, small, and medium enterprises (MSMEs), a topic that has not been extensively explored in existing literature.

Introduction: The rapid development of the global economy has led to the emergence of various financial institutions in Indonesia, both banking and non-banking. This progress has raised concerns among the Muslim community regarding the compliance of these institutions with Islamic principles, prompting the establishment of Sharia-based financial institutions. However, the accounting practices of these institutions have often mirrored those of conventional finance, leading to demands for a distinctive Sharia-compliant accounting system.

Methods: This study employs a qualitative research method through a literature review approach. The data were collected from scholarly books, academic journals, and relevant publications focusing on Islamic accounting and insurance practices in Indonesia.

Results: The findings indicate that Sharia accounting is a system of recording, classifying, summarizing, and reporting financial transactions over a specific period in accordance with Islamic law. In the context of Islamic insurance (takaful), the accounting treatment is guided by the principles of fairness, transparency, and mutual cooperation.

Discussion: Islamic insurance institutions differ from their conventional counterparts in terms of operational principles and risk-sharing mechanisms. The application of Sharia accounting ensures that financial reporting adheres to Islamic ethical standards. The study highlights the need for proper implementation of Sharia accounting frameworks tailored to Islamic insurance to maintain religious and financial accountability.

Conclusion: Sharia accounting systems play a crucial role in legitimizing Islamic insurance practices in Indonesia. The integration of Islamic principles into accounting practices ensures not only compliance but also builds public trust in Islamic financial institutions.

Novelty: This study contributes to the growing literature on Islamic financial systems by specifically examining the application of Sharia accounting in the insurance sector, an area that remains underexplored in the Indonesian context.