Kajian Aspek Transparancy, Validity dan Profesionalism pada Pengelolaan Dana Qardul Hasan Perspektif Ekonomi Syariah

Abstrak

Islamic Financial Institutions (IFIs) have become pivotal entities that significantly contribute to national economic growth through the utilization of social funds and similar resources. This paper aims to identify the perspectives on transparency, validity, and professionalism in managing Qardul Hasan Funds from an Islamic economic viewpoint. The research method employed is a literature review. The findings indicate that transparency, validity, and professionalism in managing Qardul Hasan Funds are the central aspects examined in this study. The benevolent loan account (qardul hasan) must be transparent, valid, and professional to ensure compliance with Shariah law, ultimately benefiting the community. This is achieved by prioritizing various aspects of qardul hasan fund reporting, such as sources, usage, and fund balances over a specific period, as implemented by Islamic Financial Institutions within their institutional structures.