The writing is based on my concern on the monetary policy in Indonesia which is not fully in accordance with the Islamic teaching. Among all, the monetary policy doesn’t pay attention to the real sector. It can be seen from the sectorial dichotomy between the real and monetary sectors whereas in Islamic economics, monetary policy is only a representative of the real sector. The paper is a literary research with the approach of comparative study between Islamic monetary policy and the monetary policy employed in Indonesia. The research result is a composition of a transmission model from the perspective of Islamic economics which is based on BI Return (sharing) by creating a diagram and then explaining some thoughts of Muslim and western economists such as Stieglitz to create a monetary policy which gets along with the real sector. The model is an observational result to the monetary condition in Indonesia which is then compared to Islamic monetary thought. This model will gain good result when all transmissions of monetary policy are applied effectively.

ABSTRAK Strategi penghimpunan zakat infaq dan sedekah masa kini harus selaras dengan perkembangan teknologi dan perilaku masyarakat 5.0 (society 5.0), dimana Society 5.0 menciptakan masyarakat yang berbasis teknologi sehingga pembayaran zakat, infaq, dan sedekah non tunai harus memanfaatkan teknologi finansial seperti, mobile banking, ATM, QRIS, dompet digital maupun e-commerce. Tujuan penelitian ini yaitu guna mengetahui besarnya penerimaan dan penggunaan layanan teknologi finansial dalam membayar Zakat, Infaq, dan Sedekah (ZIS) menggunakan ekstensi Technology of Acceptance Model (TAM) dengan motivasi spiritual. Adapun metode penelitian yang digunakan adalah Structural Equation Modeling Partial Least Square (SEM-PLS) dengan sebanyak 129 responden yang berasal dari Kota Bekasi, Bandung, Bogor, Cimahi, Sukabumi, Garut, Majalengka, Tasikmalaya, dan Pangandaran. Penelitian ini menemukan bahwa muzakki dalam menerima dan menggunakan layanan teknologi keuangan untuk membayar ZIS secara non tunai dipengaruhi oleh persepsi kemudahan, persepsi kegunaan, sikap, dan intensi. Implikasi dari penelitian ini adalah agar lembaga zakat dapat mengetahui penerimaan dan penggunaan teknologi muzakki dalam menunaikan zakat non tunai sehingga dapat berinovasi dalam menyediakan layanan bagi muzakki maupun masyarakat yang akan membayar zakat non tunai. Kata Kunci: Zakat Non Tunai, Kesejahteraan Umum, Perilaku Mikroekonomi, Ekonomi Keuangan.   ABSTRACT The strategy of collecting zakat infaq and alms today must be in line with technological developments and community behavior 5.0 (society 5.0), where Society 5.0 creates a technology-based society. ATM, QRIS, digital wallet, and e-commerce. The purpose of this study is to determine the amount of acceptance and use of financial technology services in paying Zakat, Infaq, and Alms (ZIS) using the Technology of Acceptance Model (TAM) extension with spiritual motivation. The research method used is Structural Equation Modeling Partial Least Square (SEM-PLS) with 129 respondents taken from Bekasi, Bandung, Bogor, Cimahi, Sukabumi, Garut, Majalengka, Tasikmalaya, and Pangandaran. This study found that muzakki in accepting and using financial technology services to pay ZIS non-cash were influenced by perceived ease of use, perceived usefulness, attitudes, and intentions. However, the perceived usefulness does not affect the attitude of muzakki in paying non-cash ZIS, and indirectly the perceived usefulness does not affect the actual use of muzakki to pay ZIS. 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This research, to study the implementation of PSAK 101 on the presentation and preparation of financial statements in KSPPS BMT Al-Bina Tasikmalaya. That is because at the BMT Al-Bina's financial statements found a non-conformity with PSAK 101 on the presentation of sharia financial statements. PSAK 101 is a statement of financial accounting standards that regulates the basic presentation of financial statement for sharia entities. This statement regulates the requirements for the presentation, structure and minimum requirements of the contents of financial statements. The method that used in this study is a qualitative descriptive method. Data collection technique in this research uses interviews, observation, and documentation to analyze data from the practice that carried out directly at the research site. The results of the study show that BMT Al-Bina in presenting they financial statements has not fully applied PSAK No.101, because (1) does not present a statement of cash flow, (2) does not present statement of sources and distribution of zakat (3) does not present statement of source and the use of virtue funds (4) does not present notes to financial statements (5) does not provide financial reporting and financial reporting information as required by PSAK No.101.

In Indonesia, Islamic (Shariah) banking discourse came up in 80's decade, followedby other Islamic finance institutions in 90's and 2000's. Most of them are still oriented to the finance sector and only a few of them which pay attention to the real sector. In fact those two factors could be tied together to face the future.

Islamic Commercial Banks must be aware of their degree of efficiency to optimize each bank's potential and take advantage of every opportunity. For a bank to succeed, its operations must be efficient; if they are, the value of the business will rise. This investigation used 12 Islamic commercial banks as its subject to assess the level of efficacy of Islamic retail banks in Indonesia. The data analysis method in this study is the Data Envelopment Analysis (DEA) method using the Charnes Chooper and Rhoodes (CCR) model, specifically the Constant Return to Scale (CRS) approach. The two variables employed in this study were used as input and output variables. TPF, Assets, Operational Costs, and Non-Operational Costs are the input variables. The function of funding is the output variable—income from operations and non-operational sources. In addition, a SWOT analysis is conducted based on the findings of the DEA study to determine the strategies used during the Covid-19 pandemic. According to the Input and Output method, two banks have been inefficient for 4 years, and five have changed BUS efficiency from 2015 to 2018. BTPN Syariah, BJB Syariah, Bank Mega Syariah, Bank Syariah Bukopin, Bank Victoria Syariah, and Bank Panin Dubai Syariah are the five (five) banks in question. The average efficiency of Indonesia's Islamic Commercial Banks for that period, from 2015 to 2018, was 91%, which suggests that despite falling short of 100% (excellent).