Abstrak Perkembangan kajian filantropi Islam beberapa dekade terakhir telah memberikan kontribusi signifikan terhadap perluasan implemetasi objek zakat. Objek harta kena zakat menjadi fokus diskusi oleh beberapa sarjana, lembaga sosial keagamaan, dan pemerintah dalam mempercepat pertumbuhan zakat di Indonesia. Harta kekayaan perusahaan, zakat profesi, dan kepemilikan saham tidak luput menjadi objek harta kena zakat, hal ini didiskusikan dan diputuskan pada Muktamar ke-3 yang diselenggaran oleh Majelis Ulama Indonesia (MUI) pada tahun 2009 di Sumatera Barat, kemudian pada tahun 2017 gagasan tersebut direalisasikan dengan kesepakatan kerjasama antara Badan Amil Zakat Nasional (BAZNAS), Pasar Modal Syariah Indonesia Bursa Efek Indonesia (PMS-BEI) dalam program Sedekah dan Zakat Saham Nasabah (SAZADAH). Dalam realisasinya, program tersebut membebankan kewajiban zakat kepada akumulasi portofilio investor bukan pada kekayaan perusahaan. Disamping itu program tersebut melibatkan berbagai pihak yang menjadikan alur distribusi zakat menjadi kompleks. Oleh karena itu menarik untuk melihat hubungan relasi sosial di antara pelaku filantropis dalam program SAZADAH di PMS-BEI tersebut. Dengan menggunakan pendekatan teori relasi sosial, artikel ini berkesimpulan bahwa implentasi zakat saham di PMS-BEI merupakan relasi yang saling menguntung kedua belah pihak, walaupun pola relasi dalam program tersebut masuk dalam kategori mediated-engagement strategies dengan pola contributory dan brokering philanthropy.   Abstract The development of Islamic philanthropic studies in the last few decades has contributed significantly to the expansion of zakat objects implementation. The object of property subject to zakat becomes the focus of discussion by several scholars, religious social institutions, and the government in accelerating the growth of zakat in Indonesia. Company property, professional zakat and share ownership are zakat property objects, this matter was discussed and decided at the 3rd Congress held by the Indonesian Ulama Council (MUI) in 2009 in West Sumatra, then in 2017 the idea realized by a cooperation agreement between the National Amil Zakat Agency (BAZNAS) and the Indonesian Sharia Capital Market Indonesian Stock Exchange (PMS-BEI) in the Customer's Stock Alms and Zakat program (SAZADAH). In its realization, the program imposes zakat obligations on the accumulation of investor portfolios rather than on the company's wealth. Besides that the program involved various parties who made the distribution channel of zakat complex. Therefore, it is interesting to see the relationship of social relations among philanthropic actors in the SAZADAH program on the PMS-BEI. Using a social relations theory approach, this article concludes that the implementation of zakat shares on the PMS-BEI is a mutually beneficial relationship for both parties, even though the pattern of relations in the program falls within the category of mediated-engagement strategies with contributory and philanthropic brokering pattern.

Aktikel ini mencoba untuk melihat posisi fatwa DSN-MUI terhadap perkembangan produk dan jasa bank syariah sebagai instrument syariah compliance. Hingga tahun 2017 fatwa terkait produk dan jasa pada lembaga keuangan syariah telah diterbitkan sebanyak 116 fatwa. Produk dan jasa yang dimanfaatkan oleh bank syariah secara umum dapat dibagi menjadi pola yaitu perhimpunan, pembiayaan dan produk jasa. Fatwa terbanyak dikeluarkan oleh DSN-MUI pada tahun 2000 dan 2002 yang merupakan respon cepat MUI untuk memberikan acuan instrument kepatuhan syariah. Kepatuhan syariah tersebut dituangkan dalam UU No. 10 Tahun 1998 perubahan UU No. 07 Tahun 1992 disebutkan bahwa bank syariah harus menggunakan prinsip-prinsip syariah. Kemudian diksi fatwa dijelaskan dan dicantumkan pada UU No. 21 Tahun 2008. Dilain pihak produk dan jasa yang dikeluarkan oleh bank syariah saat ini telah terakomodir dengan fatwa-fatwa yang dikeluarkan oleh DSN-MUI. Dengan menggunakan metode kualitatif dengan pendekatan studi kepustakaan, artikel ini menyimpulkan bahwa posisi fatwa belum memiliki peran yang signifikaan terhadap perkembangan produk dan jasa bank syariah. Hal ini dikarenakan bahwa fatwa berperan hanya sebagai komplementer bagi produk dan jasa bank syariah. disamping itu dikarenakan fatwa merupakan tuntutan Undang-Undang bagi sektor perbankan syariah dalam konteks kepatuhan syariah (syariah compliance). Selanjutnya fatwa juga diterbitkan setelah produk dan jasa sudah terbit bukan dengan mekanisme pembahasan terlebih dahulu.

Charity activism has been growing significantly since the pandemic covid-19 outbreak in the early 2020s among Indonesian Muslims. Not only state and non-state actors have taken a role to lessen covid-19-victims’ drawbacks through Islamic social finance, but also private organization and association have done the same. The purpose of this paper is to examine the sustainable charity of Azzavirtium Endowment Fund (Dana Abadi Azzavirtium/DAZZ), which has initiated by the 2004 alumni association of Darussalam Gontor Boarding School (Pondok Modern Darussalam Gontor/PMDG). Employing the model of Participation Action Research (PAR), this paper argues that the DAZZ's endowment fund management has given the pattern of sustainable Islamic social finance. Furthermore, this paper argues that the endowment fund has impacted on raising of sustainable compassion activism among alumni members, families, and even for the second generation. It further found that the orphans sponsoring has done with a textual understanding of religious orders without adding another material consideration.

<p>The development of the sect of the sect of the conventional<br />economic science gave birth to two large flows in the economic system<br />of the countries in the world. The First, the classic economic ideologies<br />known with monetary policy in order to maintain the stability of the<br />state keekonomian. The second, understands the modern economy<br />that focusing the policy of the government in the fiscal sector. In the<br />middle of the rivalry between two economic ideologies, on the decade<br />of the 1970s in gagaslah an economic system which is considered as the<br />solution to accommodate the problems faced by a negra. The Islamic<br />economy with the basic philosophy that tend to be outside of the<br />mainstream economy offers the principle of values and the purpose of<br />the comprehensive and universal.<br />In the economic system countries there financial institutions<br />Banks and non-bank. In the adjacent is the author<br />membahasakan one of non-bank financial institutions, namely<br />insurance. As in conventional financial institutions there are<br />insurance, so also on the sharia financial institutions have sharia<br />insurance named with takaful. The subject of done author is gives a<br />comparison between the conventional insurance and takaful. So that<br />can provide a description of the opportunities takaful development in<br />Indonesia as a whole.<br />The Annual Report Bappepam-LK 2011 syariah insurance<br />(takaful) number of wealth and investment funds owned by Rp9,2<br />Trillion and Rp7,8 Triliundan growth that occurs on this industry<br />of 31,94% and 33,76%. From this study by relying on the principle that<br />is owned by the takaful conclusion can be that takaful in Indonesia<br />still have opportunities that is large enough to perform the expansion<br />of the market by touching the middle to society.</p>