https://journal.uinsi.ac.id/index.php/altijary <p style="border-width: thin; text-align: justify;"><strong>AL-TIJARY</strong> (P-ISSN: <a href="https://portal.issn.org/resource/ISSN/2460-9412" target="_blank" rel="noopener">2460-9404</a>; E-ISSN: <a href="https://portal.issn.org/resource/ISSN/2460-9412" target="_blank" rel="noopener">2460-9412</a>) is a scholarly periodical published by the Faculty of Economics and Islamic Business Sultan Aji Muhammad Idris State Islamic University Samarinda. It is a peer-reviewed journal of Economics and Islamic Business, including&nbsp;<strong>Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, issues on </strong><strong>shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Sharia-compliant risk management, Islamic derivatives, Issues of Sharia Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing</strong>. The journal is published twice, in June and December.</p> <p style="border-width: thin; text-align: justify;">Jurnal <strong>Al-Tijary</strong> indexed in <a href="https://doaj.org/toc/2460-9412?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22term%22%3A%7B%22index.issn.exact%22%3A%222460-9412%22%7D%7D%2C%7B%22term%22%3A%7B%22_type%22%3A%22article%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A100%7D" target="_blank" rel="noopener">DOAJ</a>, <a href="https://scholar.google.com/citations?user=OL95GhYAAAAJ&amp;hl=id" target="_blank" rel="noopener">Google Scholar,</a>&nbsp;<a href="https://sinta.kemdikbud.go.id/journals/profile/272" target="_blank" rel="noopener">Sinta</a>, <a href="https://garuda.kemdikbud.go.id/journal/view/26158">Garuda</a>, <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;search_text=AL-TIJARY&amp;search_type=kws&amp;search_field=full_search&amp;and_facet_source_title=jour.1285420">Dimensions,&nbsp;</a><a href="https://www.mendeley.com/search/">Mendeley</a>, <a href="http://road.issn.org/issn_search?afs%3Aquery=Al-Tijary&amp;afs%3Aip=MONIP&amp;show-adv=0&amp;adv-issn=&amp;adv-title=&amp;adv-publisher=&amp;adv-collectivity=&amp;adv-date-from=&amp;adv-date-to=#.WKkla3_cTIU" target="_blank" rel="noopener">ROAD.</a>&nbsp;</p> Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda en-US Al-Tijary 2460-9404 https://journal.uinsi.ac.id/index.php/altijary/article/view/8992 <p><em>This study aims to explore health company profits during the pandemic from the perspective of managerial ownership and environmental performance accompanied by the moderating role of independent commissioners. The use of Sharia-based health sector companies as companies that are very closely related to the pandemic events that occurred during the observation period of 2020-2021 resulted in 16 companies using quarterly reports, so there are 64 studio data. The data obtained was subjected to prerequisite tests using the classical assumption test, which was then tested by conducting F-test and t-test regression based on the hypotheses that had been developed. The study results prove that managerial ownership and environmental performance simultaneously increase profits. However, partially managerial ownership influences increasing profits, while environmental performance has no effect. The role of the independent board of commissioners has been proven to not influence managerial ownership and environmental performance in increasing the profits of Sharia companies in the health sector. This study implies that managerial ownership factors, environmental performance, and an independent board of commissioners play an essential role in increasing the profits of Sharia companies in the health sector, especially during the pandemic. The results can encourage strategic decision-making related to ownership structure and corporate governance to achieve sustainability and profitability.</em></p> <p><em>&nbsp;</em></p> Muhammad Noval Rimayanti Rimayanti Malia Malia Muhammad Syahid Amina A.A Elzaanin Aswini Arumugam ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2024-12-23 2024-12-23 10 1 1 18 10.21093/at.v10i1.8992 https://journal.uinsi.ac.id/index.php/altijary/article/view/7707 <p><em>Poverty remains a significant issue in Indonesia, and natural disasters also play a role in affecting the economic conditions of communities. Pantai Bahagia Village is the area most impacted by tidal flooding. This research was conducted to assess the material and spiritual conditions of Pantai Bahagia Village and its eligibility to receive zakat funds. This study employs a mixed-methods approach, combining qualitative and quantitative methods with the Zakat Village Index (IDZ) 2.0 (Multi-Stage Weighted Index) as the analytical tool.. The results show that the IDZ 2.0 score in Pantai Bahagia Village is 0.56, which means the village is in a fairly good condition to be considered for zakat fund support. The findings of this research can serve as a reference for zakat institutions or the government in disbursing zakat funds, designing targeted programs, monitoring progress, and increasing community participation, which ultimately can improve the welfare of the community</em><em>.</em></p> Farras Syafiqah Achmad Firdaus Muhammad Hasbi Zainal ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2024-08-12 2024-08-12 10 1 85 110 10.21093/at.v9i2.7707