https://journal.iaisyaichona.ac.id/index.php/jeir <p>Journal of Economic and Islamic Research: merupakan jurnal yang diterbitkan oleh Prodi Ekonomi Syariah STAI Syaichona Moh. Cholil Bangkalan bekerjasama dengan Konsorsium Ekonomi Islam. Jurnal ini dirancang untuk memberikan wadah bagi para peneliti/akademisi dan juga praktisi yang tertarik pada pengetahuan dan mendiskusikan ide, isu, dan tantangan di bidang ekonomi Islam, keuangan, perbankan, dan akuntansi. Selain itu, jurnal ini dapat menerima hasil penelitian keislaman. Ruang lingkup atau cakupan jurnal ini mencakup ekonomi syariah, perbankan syariah, pasar modal syariah, manajemen kekayaan syariah, masalah penerapan/praktik syariah perbankan syariah, zakat dan wakaf, takaful, perusahaan syariah. dan ilmu keislaman, isu-isu keislam, kajian keisalaman.</p> Prodi Ekonomi Syariah STAI Syaichona Moh. Cholil Bangkalan en-US Journal of Economic and Islamic Research 3031-7096 https://journal.iaisyaichona.ac.id/index.php/jeir/article/view/296 <p><em>This study aims to measure the financial performance of BAZNAS Lumajang Regency using the PUSKAS ratio. As standard PUSKAS ratios only provide partial assessments, this research develops a novel aggregate financial ratio measurement model using weighting and categories. The case study uses secondary data from audited financial reports (2017-2019) and utilizes quantitative descriptive analysis, complemented by the Miles-Hubberman approach for qualitative data. The analysis of activity, efficiency, amil fund, liquidity, and growth ratios concluded that the financial performance of BAZNAS Lumajang Regency for the period was consistently good. Furthermore, the developed aggregate financial ratio model confirmed that the overall financial performance is in good condition. The findings suggest that BAZNAS management should strive to enhance financial performance from good to very good</em></p> <p> </p> Ahmad Zainul Abidin Zakiyyah Ilma Ahmad Maulana Zakaria Ahmad Muhammad Khoirun Nasirin Kevin Maulana Nur Laily Hidayati Copyright (c) 2025 Journal of Economic and Islamic Research 2025-11-12 2025-11-12 4 1 591 607 10.62730/journalofeconomicandislamicresearch.v4i1.296 https://journal.iaisyaichona.ac.id/index.php/jeir/article/view/297 <p><em>Cash waqf has tremendous potential as an instrument for empowering the community's economy, but its management requires a high level of public trust. This trust can only be built and maintained through the implementation of good governance. This study aims to analyze the implementation of good governance principles—transparency, accountability, responsibility, independence, and fairness—in the management of cash waqf at PT BPRS Lantabur Tebuireng, a Sharia Rural Bank deeply rooted in the traditions of the Tebuireng Islamic Boarding School. Using a qualitative research method with a case study approach, data were collected through in-depth interviews with BPRS management, documentation studies of annual reports and internal policies, and observations. Data analysis was conducted using the Miles &amp; Huberman model. The results indicate that PT BPRS Lantabur Tebuireng has adequately implemented the principles of good governance, particularly in the aspects of responsibility and accountability, supported by dual oversight from the Financial Services Authority (OJK) and the Sharia Supervisory Board (DPS). </em></p> Jafar Shiddiq Muhammad Nasiruddin Abdul Wakhid Rakhmawan Habibi Ahmad Syahni Syafiul Umam Copyright (c) 2025 Journal of Economic and Islamic Research 2025-11-12 2025-11-12 4 1 608 619 10.62730/journalofeconomicandislamicresearch.v4i1.297