<p><em>This study describes the maps and strategies of developing the distribution of zakat, infak, and alms (ZIA) in Jombang regency. To achieve this goal, the study used field qualitative and developmental approaches, and descriptive analysis technique. </em><em>T</em><em>he zakat mustahik and the distribution target of infak and alms in Jombang are 71,421 pre prosperous families.  supporting factors: (1) the normative basis of the Qur’an and the Hadith; (2) juridical foundation in the form of zakat law; (3) structural support; (4) operational fund guarantee; (5) organizational management system supported by the availability of building, space, and representative work facilities, and its human resources; (6) cooperation network with agencies, companies, and universities in accordance with the needs of the ZIA distribution development program. Inhibiting factors cover: (1) no development of information media available to facilitate communication of ZIA distribution programs; (2) not yet available part of human resources needed according to requirement of distribution development; (3) not yet optimal management function and organizational management as the main strength of ZIA distribution programs.</em></p>

<p><em>The purpose of this study is to examine Indonesia's waqf development pattern. Waqf-related research includes, among other things, the study of waqf law, productive waqf schemes, empowering waqf for poverty, stock waqf, and waqf connected to sukuk. The most popular articles are frequently those that discuss how waqf can reduce poverty and promote economic empowerment. Studies on the professionalism of waqf institutions in Indonesia are relatively few. A review of the literature on the management of waqf institutions in favor of professionalism was done by the researchers in light of this. This study is a quantitative investigation that makes use of bibliometric analysis. A quantitative strategy for examining bibliographic information in papers and journals is called bibliometrics. In this study, a waqf journal that Google Scholar has indexed served as the population. Publish or Perish 8 was used to select the samples for this study, which were publications with the keywords "management of waqf institutions," "waqf institutions," and "professionalism of Nazhir" in Indonesia. The information demonstrated an increase in the number of publications since the average year. According to Google Scholars, there were 82, 89, 110, 141, 147, 143, and 195 more publications about endowment per year from 2015 to 2021. The research's key themes were the effects of waqf on the role of nazhirs, effective waqf management, and nazhir certification.</em> <em>Future research plans are anticipated to concentrate on the professional behavior of waqf institutions and how to best foster professionalism through waqf institutions. In Indonesian waqf institutions, there is a level of professionalism known as nazhir certification. This study is intended to advance waqf research both domestically and internationally so that waqf research can expand with new topics and become more diverse.</em></p>

Nowadays, problems of social organization include; weaknesses of management and professionalism, operational cost is low, some people consider it is not a good job, and many more. The gap between expectations and the reality of fund management in social organization requires innovative breakthroughs in the governance system with the implementation of Sharia values in it. In this case, the existence of the Social Fund Management Center (PUSPAS) Airlangga University is needed to maintain the pillars of the economy. This research make an analysis of the practice of Islamic Corporate Governance (ICG) at the Social Fund Management Center (PUSPAS) Airlangga University Surabaya. This research used quasi-qualitative methods. This method became part of post-positivism. Result of this research practice of Islamic Corporate Governance in Ailangga University Surabaya had been used tawhid, syura’, ‘adalah, ihtisab, and universality. For futher research, research can investigate in other public or private facility such as ministry office or corporate.

<p>The phenomenon of the COVID-19 pandemic motivates this research, as it shifts people's lifestyles to a cashless society, resulting in an increase in e-banking growth during the pandemic period. The goal of this study is to see how perceived benefits, trust, and personal attitude affect interest in using BSI e-banking during the COVID-19 pandemic. This research method employs quantitative methods as well as sampling techniques with secondary objectives. This study was conducted in Kudus city, with respondents being BSI e-banking users. The data was gathered through the use of a questionnaire, which was distributed to 96 respondents. The findings revealed that during the COVID-19 pandemic, the benefit perceptions, trust, and personal attitude all had a positive and significant effect on interest in using e-banking. Because the COVID-19 pandemic has not yet ended, e-banking will continue in the future. So, service providers like BSI must increase these deciding factors to encourage long-term use. They can do this by making users happier with the benefits of the product and by showing high integrity to build trust. This will give users a good attitude that makes them want to keep using the product</p>

Zakat adalah sebutan atas segala sesuatu yang dikeluarkan oleh seseorang sebagai kewajiban kepada Allah. Kemudian diserahkan kepada orang-orang miskin (atau yang berhak menerimanya). Munculnya Undang-Undang No 23 Tahun 2011 tentang pengelolaan zakat kemudian diikuti dengan munculnya Peraturan Pemerintah (PP) No. 14/2014 Tentang Pelaksanaan Undang-Undang No.23/2011 Tentang Pengelolaan Zakat sebagai panduan operasional dan teknis (juknis) undang-undang pengelolaan zakat. LSPT merupakan lembaga penghimpun dana sosial (infak, zakat, shodaqoh, wakaf) yang kemudian menyalurkan kembali dana sosial tersebut kepada yang membutuhkan (khususnya delapan golongan yaitu fakir, miskin, amil, mualaf, riqob, ghorim, fisabilillah, ibnu sabil, yang berada di bawah naungan yayasan Pondok Pesantren Tebuireng. Minimnya dana zakat yang dikelola oleh LSPT dan hal ini dikarenakan minimnya pengetahuan staf LSPT terhadap zakat khususnya zakat maal. Sebagian dana yang diterima dimasukkan dalam sedekah yang tidak memerlukan perhitungan yang rumit. TIM PKM Unhasy memberikan pelatihan perhitungan zakat maal baik secara manual maupun menggunakan aplikasi penghitungan zakat “Kalkulator Zakat”. Pelatihan menggunakan metode ceramah tutorial, praktek dan diskusi. Hasil dari pelatihan ini adalah antusias tinggi dari pimpinan maupun staf untuk mengikuti pelatihan tersebut. materi pelatihan sangat sesuai dengan kebutuhan di LSPT, dan yang terakhir adalah potensi dan kemampuan peserta meningkat, terbukti dengan dapat mengerjakan simulasi pembayaran zakat maal.