This study is aimed to find out accountability within Trustful metaphor concept and know the process also type of accountability in islamic business organization case study at Pamella Supermarket.The methods of this study is qualitative approach using research study. The analyze technique is domain and taxonomy. Data is collected by interview, passive participant observation, and secondary data. The informants of this research are an assistant manager, a marketing officer, an employee and costumers of the Pamella Swalayan in Yogyakarta.The results obtained, that the implementation of accountability with trustful metaphor concept in Pamella Supermarket based on pamella owner’s concept on accountability that the purpose of life is rahmatan lil alamin that is each muslim can give a benefit to of the muslims. The realization of that concept is there will be a separation of responsibility : business fund from social fund which is managed by Pamella. From the supermarket sight, the business fund is under the responsibility of the owner and to Allah SWT. While the social fund is under the responsibility of the society by holding some social humanity program, which are reported to the society as well as to the existing interrelated departments in Yogyakarta.

This study is aimed to find out accountability within Shari’ah Enterprise Theory and know the process also type of accountability in islamic business organization case study at Pamella Supermarket. The methods of this study is qualitative approach using research study. The analyze technique is domain and taxonomy. The results obtained, that the implementation of accountability with Shari’ah Enterprise Theory in Pamella Supermarket based on pamella owner’s concept on accountability that the purpose of life is rahmatan lil alamin that is each muslim can give a benefit to of the muslims. The realization of that concept is there will be a separation of responsibility: business fund from social fund which is managed by Pamella. From the supermarket sight, the business fund is under the responsibility of the owner and to Allah SWT. While the social fund is under the responsibilityof the society by holding some social humanity program, which are reported to the society as well as to the existing interrelated departments in Yogyakarta

Penelitian ini memiliki tujuan yaitu: 1) Mengetahui pendapatan di toko Maha Bakery sebelum dan sesudah adanya label halal. 2) Untuk mengetahui apakah label halal berdampak pada harga produk di toko Maha Bakery. Metode penelitian dalam ini adalah kualitatif dengan menggunakan metode deskriptif. Teknik pengumpulan data dalam penelitian ini adalah observasi, wawancara dan dokumentasi. Kesimpulan dari penelitian ini ialah: 1) Pendapatan Maha Bakery sebelum adanya label halal ialah stabil. Kemudian setelah Maha Bakery mendapatkan label halal pendapatannya mengalami peningkatan. Adanya label halal pada produk Maha Bakery dapat meningkatkan kepercayaan konsumen pada produknya, sehingga berdampak pada tingkat penjualan dan pendapatannya. 2) Harga produk yang ditawarkan Maha Bakery kepada konsumen cukup terjangkau sehingga menarik minat konsumen. Setelah adanya label halal beberapa produk roti di Maha Bakery juga mengalami perubahan harga, namun kenaikan harga tersebut bukan disebabkan oleh adanya label halal MUI melainkan dikarenakan adanya bahan baku yang mengalami kenaikan harga.

This research purpose is to know the comparison empowerment of productive zakah between rural and urban communities in West Kalimantan Province. This research was conducted in two places, namely Lembaga Amil Zakah (LAZ) Rumah Zakah and Lembaga Amil Zakah (LAZ) Dompet Peduli Ummat. The discussion of this research is about how the comparation of productive zakah empowerment performed by LAZ Rumah Zakah to urban and LAZ Dompet Umat to rural communities in West Kalimantan Province. This research was design in the form of a qualitative descriptive research throughout case studies strategy. In this research, the researcher using observation, interview and documentation as the instruments of data collection. The researcher was interested using a pairing pattern, making of explanation and analysis of time series in technique of data analysis. Research result shows that, zakah empowerment that conducted by LAZ Rumah Zakah to urban community has fulfilled in one of the indicators which is the ability to take advantage of future enterprises. Whereas, the empowerment programs which conducted by LAZ Dompet Umat to rural community also fulfilled two indicators: the decision-making ability and economic independence. For overall, the empowerment programs which conducted by LAZ Dompet Umat is better than what LAZ Rumah Zakah did to the urban because there are two indicators achieved.

Strategy of BAZNAS to Resolve Inequality of Zakat Fund Receipts (Case Study: BAZNAS, Sanggau District, West Kalimantan) is a descriptive qualitative research that is a study that describes the facts that exist in the field in the form of text, because to capture a deep understanding not only through data in the form of number. Data collection tools are the method of observation, interviews, documentation, and library research. The purpose of this research is to find out: 1) The practice of the distribution of zakat funds to the community in Sanggau Regency 2) The solution in overcoming the inequality of the receipt of zakat funds from the community of Sanggau District. The results of the study were first, the distribution of zakat funds in the Sanggau District Baznas was distributed to the poor, poor, Ibn Sabil, amil, and reverts. This is according to Imam Shafi’i, alms must be given eight groups if any. If not, zakat is only given to existing ones. Second, zakat funds must also be distributed evenly and regularly, especially for the poor so that they can make a living. Third, increasing the effectiveness of distribution so that the funds raised can be felt by all mustahik. Based in the above research, the author can provide suggestions for increasing the collection of funds so that the distribution of zakat funds is greater. Thus there will be no imbalance in the receipt of zakat funds on mustahik.