Zakat is an instrument of Islamic economic and social funds that contributes to the achievement of people wellbeing. This study examines the business growth as a mediating variable on the relationship between the impact of the zakat empowerment programs and mustahiq's (zakat recipient) welfare. This quantitative study employs Partial Least Square Structural Equation Modelling (PLS-SEM) analysis on 100 mustahiqs from different zakat empowerment programs in East Java and DI Yogyakarta. Zakat empowerment positively affects mustahiq's welfare. This indicates that the empowerment program successfully increases mustahiqs' wellbeing and their business. Business growth as a mediating variable on the relationship between business assistantship and mustahiq welfare also shows a positive and significant effect. Further, macroeconomic indicators consisting of GRDP and inflation and internal factors consisting of age and educational level, have different impacts on the business growth of mustahiq. This study confirms the zakat empowerment program's role in improving the mustahiq's welfare based on maqashid al-shariah (the Islamic objectives). Zakat community empowerment is a solution to suppress the poverty rate and possible for reducing inequality and ending poverty in Indonesia. This study extends Tika Widiastuti ABOUT THE AUTHORS Tika Widiastuti is a lecturer and researcher at the Faculty of Economics and Business, Universitas Airlangga. She holds a doctorate in Islamic Economics. Her research interest includes zakat governance and Islamic economics. Ilmiawan Auwalin is a lecturer and researcher at the Faculty of Economics and Business, Universitas Airlangga. He holds a Ph. D in Economics from the School of Economics, the University of Sydney. His research interest includes economic development, labor market studies, and micro and small enterprises development. Lina Nugraha Rani is a lecturer and researcher at the Faculty of Economics and Business, Universitas Airlangga. She holds a Master in Islamic Economics. Her research interest includes Islamic economics, Islamic Finance and Banking.

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Efficiency is needed by Islamic Rural Bank (BPRS)to facing rivalry in the banking sector. Efficiency can show the performance of BPRS and make BPRS more productive. This study measures the efficiency of Islamic Rural Banks (BPRS) in East Jawa using data envelopment analysis (DEA). DEA is a non-parametric and deterministic methodology for determining relative efficiency. This study used the intermediation approach and output orientation to measure the efficiency of BPRS. Inputs in this study are deposits, labor, and fixed assets. Outputs in this study are financing and other income. The result shows that the inefficiency exists in the BPRS in East Java. From 21 BPRS, which were used as a sample, 17 BPRS are not efficient technically. The inefficiency of BPRS causes BPRS still can not manage its inputs optimally to producing maximum output. To achieve an efficient level, BPRS needs to increase its output and reduce its input.Keywords: Islamic Rural Banks (BPRS), Efficiency, Performance, Data Envelopment Analysis (DEA)

According to Law no. 21 Year 2008, the Sharia Business Unit (SBU) owned by a Conventional Commercial Bank (CCB) is required to separate from its Parent Bank before year 2023. Some Sharia Business Units have initiated a separation step from Conventional Commercial Bank. On the other hand, they are required to keep the level of efficiency in running its business operations. This paper is intended to analyze the efficiency level of Sharia Business Units that have separated from its parent and then compare whether there is difference of efficiency level between before and after separation. The method used is Data Envelopment Analysis (DEA) and Paired Sample t-Test. The results show that based on the total average efficiency of all sharia banks spin off (in this case four sharia banks namely BNI Sharia, BRI Sharia, BJB Sharia and Bukopin Sharia Bank), there occur a decrease in efficiency technically and also pure the technical itself in sharia banks starting from before and after the spin off. This can be read because in the early periods of spin off there was a cost adjustment on the shariah bank spin off. Sharia banks require a 'weaning' from their parents. Nevertheless, there is no statistically significant difference in efficiency levels between before and after the spin off. This should be a booster for other Sharia Business Units to take the decision to spin off immediately, of course, accompanied by careful and prudent planning and implementation.

Background: People are more aware of halal products in commodity markets. Halal meat is an essential commodity for society in the Islamic commodity market in particular. The objective of this study was to analyze differences in research trends related to halal meat in published papers indexed by Scopus and Web of Science. The objective is to observe how was halal meat as commodity become the trend of research written by Indonesian authors, as well as what was the novelty of the research trend related to such tiopic. Methods: This study used purposive sampling with a bibliometric approach in collecting the samples. The samples were published papers from the Scopus and Web of Science (SCI) databases from 2006 to 25th October 2021. The were 154 samples found from cSopus and 50 samples in Web of Science (SCI). Analysis was performed by VOSviewer and biblioshiny. Results: Overall, 154 papers from Scopus and 50 from SCI were analyzed. Scopus and SCI exhibited different research trends. Moreover, papers from Scopus were dominated by Indonesian authors; those from SCI were not. The source growth of published papers in SCI was more dynamic than that in Scopus. The research trends in papers from SCI were more focused on the types of meat and the source itself. This was different to papers in Scopus, which placed greater emphasis on the supply chain. Conclusions: This paper can act as a reference for continued research into halal meat in commodity markets, especially in Islamic countries. This paper is the first to compare the research trends in halal meat in the commodity market by comparing the differences in two major indexes, Scopus and SCI.