J-DBS: Journal of Darunnajah Business School

Analisis Implementasi Pengelolaan Dana Zakat pada Lembaga Baitul Maal Hidayatullah (BMH) Banten

2026-06-10T07:01:25+07:00

This study aims to analyze the practice of managing zakat funds at the National Amil Zakat Institute (LAZNAS) Baitul Maal Hidayatullah (BMH) and its relevance to sharia values sourced from the Quran and Hadith. BMH is engaged in the collection and distribution of humanitarian social funds nationally and internationally. BMH's distribution focuses on four main pillars: Education, Da'wah, Social Humanities, and Economy. The programs implemented include productive economic empowerment activities, such as the development of agriculture, livestock, and MSMEs, as well as social humanitarian initiatives such as the provision of clean water, health assistance, education, and disaster response. Overall, BMH emphasizes the principles of trust, transparency and relevance of the program to the needs of the people, in line with sharia provisions.

Relevansi Tafsir Al-Hujurat:10 dalam Pengembangan Produk Keuangan Syariah Berbasis Social Capital di Masa Pemulihan Ekonomi

2026-06-23T15:50:48+07:00

The post-pandemic economic crisis has reignited debates over the extent to which Islamic financial institutions can fulfill their substantive socio-economic functions. This study aims to reconstruct the concept of social capital embedded in the interpretation of Surah Al-Hujurat: 10 into an applicable and resilient Islamic financial product design grounded in collective solidarity. Employing a qualitative exploratory approach within a constructivist-interpretive paradigm, the data were analyzed through social Qur'anic interpretation, a review of Islamic social finance literature, institutional analysis of Islamic economics, and empirical simulations conducted in community-based Islamic financial institutions across several regions of Indonesia. The findings reveal that the value of ukhuwah in Surah Al-Hujurat: 10 can be operationalized into six principal indicators: mutual guarantee, collective accountability, participatory governance, social monitoring, social risk-sharing, and collective moral sanction. These indicators were further developed into an Ukhuwah Contract, a hybrid financing model integrating kafālah and mudhārabah mushtarakah which positions the community as a collective monitoring mechanism, shown to reduce Non-Performing Financing ratios, increase MSME participation, and strengthen public trust. This study confirms that Qur'anic interpretation holds institutional potential to be transformed into an empirical and applicable Islamic financial framework

PENGARUH SARANA PRASARANA, BIAYA, DAN LOKASI TERHADAP MINAT WALI MURID DALAM MENYEKOLAHKAN ANAKNYA DI SEKOLAH DASAR (STUDI DI SD ISLAM DARUNNAJAH JAKARTA)

2026-06-27T14:32:40+07:00

This study aims to analyze the influence of facilities, costs, and location on parents’ interest in enrolling their children at SD Islam Darunnajah Jakarta. The research method employed is quantitative with an associative approach. Data were collected through questionnaires distributed to 96 respondents who were parents of first-grade students in the 2023/2024 academic year. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that the variables of facilities and location have a positive and significant influence on parents' interest, while the cost variable does not have a significant effect. The R² value of 64.1% suggests that the three independent variables collectively explain a substantial proportion of the variation in parents' interest. These findings imply that improving facilities and ensuring a strategic and safe school location can enhance enrollment interest among prospective students.