Purpose: The purpose of this paper is to assess the level of optimality of zakat institutions to deal with the economic crisis during the Covid-19 pandemic.Design/Method/Approach: In this research, the measurement of efficiency of zakat distribution during the Covid-19 pandemic at badan amil zakat nasional (BAZNAS) has been carried out using data envelopment analysis (DEA) method.Findings: The result is the mean of zakah distribution relative efficiency are 70 %. Finally, some suggestion for evaluating the distribution of zakat in the future has been discussed. Originality/Values: The contribution of this research is to obtain the efficiency value of zakat distribution during the Covid-19 pandemic. So that with the result, the management of zakat distribution at BAZNAZ can improved and evaluated.

Purpose This study aims to gain new insight into how a set of maqasid-based consumption intelligence variables mediates exogenous variables (i.e. religiosity, Islamic university role and normative belief) and halal purchase intention as an endogenous variable. Design/methodology/approach The research model is empirically tested with a data set of 370 responses retrieved from the students of the millennial generation from the cross Islamic state university in Indonesia. Data were analysed with Partial Least Square Structural Equation Modelling (PLS-SEM). The sample size of this study is computed with preliminary power analysis. Findings The SEM finding revealed that two maqasid-based consumption intelligence variables had mediated the exogenous and endogenous variables, i.e. halal purchase intention. These variables mediating the exogenous and endogenous variables have explained 63.5 R2 variances in halal purchase intention. Concerning individual impact size of cognition and motivation as a component of maqasid-based consumption intelligence has shown medium-level effect size (f2) in mediating the halal purchase intention. Interestingly, the exogenous variable does not directly affect halal purchase intention but must be mediated with maqasid-based consumption intelligence variables. However, before including variables of maqasid-based consumption intelligence, the R2 was relatively small. It is just 30.4% in R2 that explains the variance of halal purchase intention. Research limitations/implications This study explores maqasid-based consumption intelligence as a relatively new model to explain the variable halal purchase intention. Therefore, it takes many types of exogenous variables to test how relevant maqasid-based consumption intelligence variables can define endogenous variables. Notwithstanding, this study does not do that because it only limits three exogenous variables (i.e. religiosity, Islamic university role and normative belief). Therefore, in further research, these limitations seem to be perfected by other scholars concerned about halal purchase intention. Practical implications The findings of this study allow Islamic universities to mainstream halal issues as a subject of learning, especially concerning consumption ethics. In addition, the empirical results of this study encourage the industry to pay attention to the essential components in determining the halal quality of the products offered because the millennial generation is now very aware of the importance of halal products. Originality/value This study contributes to the existing literature on halal purchase intention by testing maqasid-based consumption intelligence variables as mediators. Moreover, this is a pioneer study to consider and construct maqasid-based consumption intelligence as a model that explains halal purchase intention.

Purpose: Altogether, this study seeks to decrease the gaps left by previous studies that did not address the default policy on the risk of non-performing financing. The purpose of this research is to learn about the process of write off (WO) account settlement in Islamic Banking as well as the loss sharing policy at PT. Bank Mega Syariah.Design/Method/Approach: The researcher utilized a qualitative descriptive approach in this study. This approach is used because the researcher requires only information, explanations, and oral information to compile this research. The data were collected through observation and direct interviews with the research object and documentation.Findings: It can be concluded that there are many stages and processes in the settlement of Write Off (WO) accounts at Bank Mega Syariah KC (Ind. Kantor Cabang, Brach Office) Jambi, including Partial Payments, Gradual Payments, Full Payments, Auctions, Voluntary Guarantees Sales, and through Religious Courts/Local Courts. Bank Mega Syariah hopes that the settlement process can be carried out through Voluntary Guarantee Sale (Ind. Jual Jaminan Sukarela - JJSR) rather than auction or other media. The bank also does not anticipate using auction media in the settlement process because, in addition to being difficult to find potential buyers, the price offered is not in line with what customers expect. Cut Loss policy or cuts below the main outstanding is a policy offered by Bank Mega Syariah to assist in goodness. One of them offers a repayment discount that is less than the outstanding principal (Cut Loss). In addition to being given a discount below the outstanding principal, Bank Mega Syariah KC Jambi also provides easy returns for customers who wish to pay off debts. Repayments that have been approved by the Board of Directors can be paid off in stages within period of 3 (three) months since the approval of the proposed Gradual Cut Loss Memorandum.Originality/Values: The researcher hopes that the findings of this study can help to decrease the gaps left by previous studies that did not address the default policy on the risk of non-performing financing and will help banks make decisions that are mutually lenient.

Purpose:. Marketing is not difficult nor complicated. But, when it is not paid attention, it may impede the growth of the sharia (syariah) bank. Let alone with the dominant muslim population, the region development bank (BPD) will need to implement marketing strategies that will attract people to use syariah service.Design/Method/Approach : This field research uses a qualitative research approach because it leads to holistic circumstances and individuals.Findings:  According to the results of the study, the marketing plan for syariah products in the syariah services of the Jambi Regional Development Bank (BPD) branch office Sungai Penuh offered to the customers is based on the needs of each product, in PLC (Product life cycle) it means the offers depend on what product is at the time. The strategies implemented in the Jambi Regional Development Bank (BPD) syariah services in Sungai Penuh branch office is to priotitize customers with low-cost fund rather than the deposits with high-cost fund. Of course,the implementation of those strategies will meet various obstacles in the development of the upcoming products. However, BPD also has contributing factors in selling its syariah products.Originality/Values: Case study—BPD Jambi is differenciation study when compare to others.

Semakin berkembangnya pelaku ekonomi dalam kegiatan ekonominya, maka setiap pengusaha harus bisa menciptakan produk-produk yang berinovasi sehingga bisa menciptakan lapangan pekerjaan dan memiliki peran penting dalam perekonomian sehingga dapat meningkatkan kesejahteraan masyarakat. Penelitian ini bertujuan untuk melihat sejauh mana produk-produk SR12 memberikan peranan perekonomian pada masyarakat Curup, kab. Rejang Lebong. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian lapangan (field research yang menggunakan metode penelitian kualitatif deskriptif. Dengan menjalankan bisnis SR12 para ibu rumah tangga, mahasiswa/i, honorer, ASN (dengan berbagai status kemitraan SR12) telah berhasil mendapatkan omset perbulan mulai dari Rp. 2.000.000, -s/d Rp. 20.000.000, -yang otomatis sangat membantu sekali bagi perekonomian masyarakat dan bisa memenuhi kebutuhan mereka dengan baik apalagi ditengah pandemi covid-19 ini.