Perkembangan Baitul Maal pada Masa Rasulullah hingga Era Modern

This study aims to analyze Umar bin Khattab's economic thinking about fiscal policy and determine the extent of its relevance in Indonesia. This type of research is library research using qualitative analysis methods and using a combination of library research techniques and views from informants who share Umar bin Khattab's thoughts on fiscal policy and its relevance in Indonesia. This study uses primary data sources and secondary data. It can be concluded that Umar bin Khattab in setting his policies considered maqashid sharia with the aim of benefiting the Muslim community and the progress of the country he led. State revenues consist of zakat as the largest state income, kharaj, ghanimah (1/5 of the spoils of war), usyr, jizyah, and fa'i. The funds obtained are well managed by Baitul Maal as the State finance/treasury management body. Baitul Maal is also equipped with several departments so that state finances can be managed in a structured and systematic manner. According to Umar bin Khattab, the relevance of fiscal policy to fiscal policy in Indonesia is Baitul Maal and the Ministry of Finance, as well as usyr and import duties. While the irrelevant concepts are Zakat as a fiscal policy, ghanimah and Rupbasan, kharaj and Land and Building Tax, jizyah, and fa'i.

This Baitul Maal has existed since the time of the Prophet Muhammad. However, the most visible role since the time of the companions of the Prophet was during the time of Abu Bakr as Siddiq to the time of Ali Bin Abi Thali. Where is the role and function of the Baitul Maal at the time of the friends not only as a financial institution that manages the economy in a simple way, but instead becomes an institution that takes care of all state financial matters as well as a financial institution that manages all state assets. Then the development of this institution is now the Baitul Maal which is complete as a financial institution in order to be part of activities for the welfare of the people's lives.

Basically Baitul Maal wa tamwil (BMT) have to run optimally both their business functions (Baitul tamwil) and social functions (Baitul Maal). Optimal can be seen from how the organization runs their operations effectively and efficiently. The aim of this research was to determine what causes of less-optimal from the social functions (Baitul Maal) on BMT.This research used qualitative approach and case study method with explanatory study. The informants in this research were managers and administrators of BMT. Based on that method, the selected informants were executive manager of BMT, menager of Baitul Maal, and management of BMT. Data collected by interviews with informants using validation method of sources and data triangulation.The results of this research indicate that their motivation cause disoptimal Baitul Maal function at Islamic microfinance institutions (case study at BMT Nurul Jannah Gresik and BMT Muda Surabaya).

Fund management in financial institutions is a fundamental thing. Baitul Maal Mitra Usaha Mandiri as a microfinance institution plays a role in collecting and distributing donations to those in need. Data recording of receipts and distribution of donations at the Baitul Maal is still done manually where staff enter data into Microsoft Excel and send WhatsApp messages one by one, causing data not to be integrated and allowing for errors such as repeated recording, data loss, or other human errors. This problem has led to the development of a website-based donation management information system that can be accessed online. The system was built to make it easier for staff to manage financial data, make it easier for managers to monitor financial reports, and as an effort to be transparent to the public. The system was developed using the System Development Life Cycle (SDLC) waterfall model. System development is carried out using the Hypertext Preprocessor (PHP) programming language with Laravel framework and MySQL database management system (DBMS). The system was tested using black-box testing and System Usability Scale (SUS). The results of this study are the creation of a website-based Baitul Maal donation management information system that can be used to manage data on receiving and distributing donations and publishing financial reports to the public. The system has been tested using black-box testing and System Usability Scale with a test result of 80.81.

Baitul Maal wat Tamwil (BMT) is a microfinance institution operating under Sharia principles, integrating social welfare and commercial finance to promote poverty alleviation and economic empowerment. Despite its potential, BMTs face significant capital challenges that hinder their sustainability and impact. This study explores these challenges using a qualitative methodology with a literature review approach. Six key issues are identified: (1) limited capital from low member savings, (2) inadequate accumulation of social funds, (3) mismatch between available funds and customer needs, (4) reliance on external funding, (5) low business volume, and (6) weak integration between the social (Baitul Maal) and commercial (Baitul Tamwil) functions. These issues restrict BMTs from fully achieving their financial inclusion and social welfare objectives. To address these challenges, the study suggests optimizing low-cost funds, managing cash waqf, strengthening Baitul Maal, collaborating with zakat institutions, and integrating Islamic social finance with commercial operations. Additionally, increasing principal and mandatory savings is recommended to improve capital stability. Resolving these issues is essential for enhancing BMTs' role in poverty alleviation and ensuring their long-term sustainability and effectiveness within the Islamic finance framework.

Fiscal policy in managing state finances is the focus of Al-Mawardi's thinking in contributing his thoughts to Islamic economics. One of Fiscal policy in state finances talks about sources of state income. The aim of this research is to determine the sources of state income according to Al-Mawardi and their relevance in the modern sharia economic system. This research uses a descriptive qualitative approach, through a literature study type of research, with data analysis carried out to describe the problems studied in a clear, objective, critical and analytical manner regarding the sources of state income according to Al-Mawardi and their relevance in the modern sharia economic system. Al-Mawardi emphasized the importance of financial institutions, such as Baitul Maal, in managing state revenues, where each allocation must meet community needs proportionally. The concept of sources of state income in Al-Mawardi's perspective is not only relevant for the historical context, but also has significant applications in the modern sharia economic system which focuses on social justice and community welfare.

Sharia Board is an commite in sharia financial institution and assigned overseeing the implementation of the decisions of the National Sharia Board (DSN) in Islamic financial institutions. Sharia Board functions to supervise sharia compliance in sharia financial institutions including the Baitul Maal Waat Tamwil (BMT). BMT is a sharia micro finance institution that combines the concept of maal and tamwil . This study aims to determine the problems faced by the Sharia Board in conducting supervision in BMT. The point that is necessary reviewed in this supervisory practice are based on Decree MUI DSN No. 3 of 2000 concerning instructions for implementing the determination of members of the sharia board in sharia financial institutions. This study use qualitative methods with descriptive case study strategy. From the results of the research occur several problems were encountered by the Sharia Board including: lack of the professionalism of Sharia Board, lack of commitment, lack of independence, and challange to mobilize all elemnts os sharia financial institution to comply with sharia law.The sloution of the problematic is by upgrade an increase faith and taqwa ang commitment to enforce sharia especially as the Sharia Board. always implementing the principles of Good Corporate Governance, and the governmemt making strong and clear rules of sharia supervisions.Keywords: Problematic , Sharia Board , Baitul Maal Wat Tamwil

PurposeBaitul Maal wa Tamwil (BMT) is an Islamic microfinance institution created by combining the functionality of Baitul Maal and Baitul Tamwil in Indonesia. While Baitul Maal plays the role of an institution that collects funds from zakah, cash waqf, infaq and sadakah, Baitul Tamwil then distributes these funds in the form of Qardhul Hassan financing to the poor at the bottom of the economic pyramid (BOP). This study aims to explain the poverty alleviation effort by BMT regarding its role in providing Qardhul Hassan financing to the people at the BOP and provide practical suggestions to maximize the outreach performance of the BMT.Design/methodology/approachIn this methodology, the study adopts the qualitative analysis of reviewing the literature and interviewing the BMT staff in Jakarta, Makassar and Nusa Tenggara Barat areas to present the views of the practitioners related to the role of Baitul Maal in giving Qardhul Hassan financing to the people at the BOP using appreciative intelligence framework.FindingsThe study finds that BMT in Indonesia needs several stage-specific structures and roles to be effective. In particular, there is a need to separate the function of Baitul Maal from Baitul Tamwil to enhance its role when giving Qardhul Hassan financing to the people at the BOP. The role of Baitul Maal in alleviating the poverty figure is also drawn in this study.Originality/valueThe findings of this study add to the literature on Baitul Maal by enabling researchers and practitioners to appreciate the role of Baitul Maal, and these findings also contribute towards enriching the knowledge in Baitul Maal and financing requirements of the poor at the BOP. This paper also contributes to the field of Islamic accounting which is currently getting prominent.

This study aims to examine the role of Baitul Maal wat Tamwil (BMT) in empowering the community's economy, especially in areas with low levels of economic welfare. BMT as a sharia-based microfinance institution has two main functions: a social fund management institution (Baitul Maal) and a commercial financial institution (Baitul Tamwil). This study uses a qualitative approach with a case study method on several BMTs in the research area. Data were collected through in-depth interviews, observations, and documentation, then analyzed using thematic analysis techniques. The study results indicate that BMT has contributed to improving the community's standard of living through micro-business financing, entrepreneurship training, and management of social funds in the form of zakat, infaq, and sedekah. In addition, BMT also plays a role in strengthening the community's social capital by encouraging active participation in community-based economic activities. The obstacles BMT faces in economic empowerment include limited capital, lack of financial literacy in the community, and challenges in maintaining sharia principles amidst competition from conventional financial institutions.

Islamic finance essentially comprises of Islamic commercial finance (ICF) and Islamic social finance (ISF). This study aims to propose models of integrated Islamic commercial and social finance (IICSF) for Islamic bank in Indonesia using Delphi and Analytic Network Process (ANP) methods. The results propose six IICSF models for Islamic bank, and the IICSF Islamic bank should be prioritized on ICF (0.679) twice more than on ISF (0.321). The best model is Separate Baitul Maal model with integrated activities (0.221), where Islamic bank establishes separate Baitul Maal, as Amil of zakat and Nazir of waqf, to carry out all Islamic social finance activities, including zakat, infaq, waqf and other sadaqa, while the Islamic bank acts as corresponding/receiving bank of the Baitul Maal funds. The close second-best model is Corporate model with integrated activities (0.218), a corporate model, where in the corporate level zakat institution and waqf institution are established to manage Islamic social finance activities, while the Islamic bank will serve as corresponding/receiving bank of the zakat institution and the waqf institution. Even Integrated Baitul Maal model (0.162) is the ideal IICSF model for Islamic bank, it only ranked third, since this model is not yet applicable, since Islamic bank is still not allowed to become Amil of zakat and Nazir of waqf.

This research aims to examine the role of Baitul Maal in enhancing community welfare through business capital assistance, focusing on MSMEs in Aceh Singkil. Employing a descriptive qualitative research design, the study used interviews to gather relevant stakeholder insights. The findings indicate that Baitul Maal in Aceh Singkil has significantly improved community welfare by providing essential business capital assistance to MSMEs. The study identifies various disbursement processes and specific requirements that potential beneficiaries, referred to as mustahik, must meet to qualify for assistance. The findings can guide policymakers in creating a supportive environment for MSMEs, ultimately fostering economic growth and community welfare. By enhancing the operational framework of Baitul Maal, this research contributes to the broader discourse on effective community empowerment strategies through Islamic financial institutions. Public interest statements The insights gained from this research have several practical implications. First, they highlight the importance of streamlining the disbursement processes to ensure timely and efficient access to capital for MSMEs. Second, the identification of specific requirements for mustahik can inform Baitul Maal and other stakeholders in developing targeted outreach and support programs to serve eligible beneficiaries better. Article Info: Received 7/9/2024 | Revised: 9/18/2024 | Accepted: 9/23/2024 | Online First 9/30/2024

Islamic financial literacy is necessary to keep the public from usurious transactions. Everyone who understands about Islamic financial transactions will be maintained on the side maqashid sharia is maintained in terms of religion and wealth. In Indonesia, the Islamic financial literacy still need to be encouraged by many who have the right competence. Implementation of education so that people understand of the Islamic financial literacy is the responsibility of the managers of Islamic financial institutions. Therefore BMT as one form of Islamic financial institutions are also obliged to conduct Islamic financial literacy to its members. Especially in this case that the members of the majority of the BMT under increasingly understand the importance transact kosher. In implementing Islamic financial literacy, the BMT utilize his or her Baitul Maal side. Because Baitul Maal has a social role and can make the process of education directly to the people identified as poor. Baitul Maal perform Islamic financial literacy education by forming groups of inmates who called MKU. MKU is based on the family, with the goal that the Islamic financial literacy would effectively be the smallest unit of the family.

In the modern era, psychology holds an increasingly vital role in athlete preparation. Its principles are widely integrated across social practices, especially sports. Psychological strategies significantly influence performance. Therefore, exploring psychology’s role in addressing diverse training challenges remains a key concern in contemporary athletic development and competitive success. The study aimed to examine how psychological factors and interpersonal relationships affect gymnasts' success, focusing on achievement motivation, mental states, and team dynamics through quantitative and qualitative analysis methods. An observational study was conducted using surveys administered to 110 gymnasts based in Baku. Quantitative and qualitative methods were employed to analyze the impact of interpersonal relationships on performance. Data were processed using SPSS 26 to ensure reliability. Ethical approval was obtained, and informed consent was secured from all participants. The study analyzed psychological and interpersonal factors among 110 gymnasts aged 7–25 (87.8% female). Achievement motivation levels were predominantly high (49.1%) or extreme (27.3%), with an average score of 18.56. Mental states exhibited moderate aggression (M = 9.42) and rigidity (M = 9.27), while anxiety (M = 8.69) and frustration (M = 6.98) were lower. Significant positive correlations existed among anxiety, frustration, aggression, and rigidity (p<0.01). A negative correlation was found between achievement motivation and anxiety (r = –0.234, p < 0.001), as well as between motivation and negative interpersonal relationships (r = –0.185, p = 0.006). Additionally, increased negative interpersonal attitudes were strongly linked with higher anxiety and aggression levels (r>0.63, p=0.000). The study concludes that high achievement motivation and positive interpersonal relationships significantly enhance gymnasts' performance, while anxiety and negative team dynamics hinder it. This study provides novel insights into the psychological profiles of gymnasts in Azerbaijan, an underexplored context. Addressing psychological well-being and fostering supportive environments is crucial for optimizing athletic success and emotional resilience.

BMT is a financial institution that is engaged on a micro level, based on operations on economic principles lawful, fair and profitable. The role of Baitul Tamwil (productive economy) is as Baitul Maal (social roles) that serves to distribute capital surplus to the needy. The purpose of this study was to determine the extent of the public's perception of the existence of BMT in economic empowerment in Jepara. This study resulted in a recommendation that BMT is able to improve the performance and quality of the local economy. BMT institutionally is capable of providing a positive perception for people who use the services of BMT. This study is a descriptive study conducted. Descriptive method is a method in researching the status of groups of people, objects, state of thinking in the present system. The goal is to make the description or painting in a systematic, timely and reliable information on the facts, investigated the relationship between phenomena and to test hypotheses, make predictions, get the meaning and implications of a problem to be solved.

<p><em>Baitul Maal Wat Tamwil </em><em>has been growing as the financial institution from grassroot. This study will describe social capital management of Islamic microfinance to realize ummah maslahah. Data was obtained from five Baitul Maal Wat Tamwil in Kudus that are BMT Mitra Muamalat, BMT Harapan Umat, BMT Amanah, BMT Al Amin, and BMT Mahardika. Informants of this research are managers of each BMT. Social capital management is explained based on some aspects contains vision and mission, customer mapping, handling pattern of customer complaints, social activities, human resources training and development model, and education and socialization model. This research approach is qualitative with natural setting to capture essential problems from research object. However, the findings of this research are: (1) formulate vision and mission represent efforts to integrate organizational resources and social values to community welfare; (2) design of training and development programs for employee to increase human resources comprehension in managing products and contracts, and also principles of Islamic finance; (2) educate society to change conventional mindset into Islamic mindset particularly about justice principle and trustworthy; (3) conduct social responsibility through Baitul Maal with donation, scholarship for poor students, home repair, and other assistances; (4) stand with micro-small enterprises, small traders, traditional market traders, farmer, and factory workers; and (5) design risk management through fund reserve system.</em></p>