Review of Hajj Fund Management in Indonesia Between 2018 – 2023
DOI:
https://doi.org/10.32832/jm-uika.v16i2.19287Kata Kunci:
Hajj Financial Management, Badan Pengelolaan Keuangan Haji, Laporan KeuanganAbstrak
The main purpose of this research is to describe how the financial management of Hajj in Indonesia (BPKH) in performing its duties from 2018 to 2023. In this way, it will be clear what and how BPKH manages Hajj funds, which amount to hundreds of trillions of rupiah. The author analyzes the financial statements of BPKH from 2018 to 2023.The BPIH adjustment pattern, Bipih, and the value of benefits are secondary data that we use as the main raw material to see the performance of BPKH in managing Hajj funds. Then, the financial statements will be calculated annually so that the difference in net profit generated by BPKH will be seen. This research uses a qualitative approach. Researchers used secondary data in the form of books on Hajj financial management and BPKH annual financial reports as well as articles from relevant research findings. The method used in this article is library research using the systematic literature review (SLR) technique. The results of this study indicate that BPKH in managing Hajj funds in Indonesia still faces challenges in reporting transparency, internal control effectiveness, and compliance. The imbalance between benefit value receipts and BPIH subsidies has the potential to pose a liquidity risk and unsustainability of Hajj finances.
Referensi
Adlini, M. N., Dinda, A. H., Yulinda, S., Chotimah, O., & Merliyana, S. J. (2022). Qualitative Re-search Methods for Literature Studies. Edumaspul: Educational Journal, 6(1), 974–980. https://doi.org/10.33487/edumaspul.v6i1.3394
Gem Gems. (2018). Hajj Financial Management Agency. Journal of the Faculty of Da'wah, 2022, 3–5.
BPKH, B. P. (n.d.). BPKH's 2020 Financial Statements Synergize and Adapt in the Midst of Chal-lenges.
BPKH, B. P. (2019). BPKH's 2019 Financial Statements Improve Performance to Serve the People. www.bpkh.go.id
BPKH, B. P. (2021). BPKH Financial Report 2021 Strengthening Governance for Optimizing Hajj Financial Management. www.bpkh.go.id
BPKH, B. P. (2023). Consolidated BPKH Financial Statements for 2023 (Vol. 2023).
BPKH, H. (2023). How many Hajj Funds is managed by BPKH? Hajj Financial Management Agen-cy. https://bpkh.go.id/faq/curabitur-eget-leo-at-velit-imperdiet-varius-iaculis-vitaes-2/
Husni Wine. (2024, June). Ministry of Religion: Hajj 2024, the Most in Quota and the Highest Ab-sorption. Ministry of Religion of the Republic of Indonesia. https://kemenag.go.id/internasional/kemenag-haji-2024-terbanyak-dalam-kuota-dan-tertinggi-serapannya-j7Mki
Presidential Decree No. 6 of 2024 concerning the Cost of Organizing the Hajj in 1445 Hijri/2024 AD Sourced from Hajj Travel Costs and Benefit Values, https://peraturan.bpk.go.id/Details/275058/keppres-no-6-tahun-2024 187855 (2024). https://peraturan.bpk.go.id/Details/275058/keppres-no-6-tahun-2024
Finance, B. P. (2024a). Overview of Examination Results for the First Semester of 2024. www.bpk.go.id
Finance, B. P. (2024b). Ikthisar Exam Results for the Second Semester of 2023. in the Financial Conduct Board. https://www.bpk.go.id/id
Kurniawan, E. (2021). Accountability for the Management of Hajj Funds of the Republic of Indone-sia. Scientific Journal of Islamic Economics, 7(3), 1449–1456. https://jurnal.stie-aas.ac.id/index.php/jei/article/view/2682
Minanto, A. (2023). AKAD WAKALAH HAJJ DEPOSIT FUND FROM THE PERSPECTIVE OF ISLAMIC LAW. Al-Ahkam Journal, XIV(1), 132–140.
Muhammad Akhyar Adnan, Khasan Faozi, Zulhendra, & Hadianto, M. S. (2022). BPKH FINAN-CIAL RATIOS (M. Junaedi, Ismail, Nasermen, I. Yusnadi, Y. Suwandika, & E. Charima (ed.)). HAJJ FINANCIAL MANAGEMENT AGENCY. www.bpkh.go.id
Presidential Regulation (Perpres) No. 110 of 2017 concerning the Hajj Financial Management Agen-cy, Pub. L. No. 110, 21 (2017). peraturan.go.id
Rajab, D. A. H. (2024). CONFORMITY OF HAJJ FUND INVESTMENT PRACTICES WITH LAW NO. 34/2014 BY THE HAJJ FINANCIAL MANAGEMENT AGENCY (Number 34) [Islamic Univer-sity of Indonesia]. https://dspace.uii.ac.id/bitstream/handle/123456789/52594/20423166.pdf?sequence=1&isAllowed=y
Ramly, A. T., Handrianto, B., & Syaiful. (2024). Tree human resources (HR) model of human re-source development in higher education. Jurnal Manajemen, 15(1), 82–98. https://doi.org/10.32832/jm-uika.v15i1.15446
Rizqi Zainul, Z., Kunci, K., Haji, D., & Aceh Syariah, B. (2019). Analysis of Hajj Fund Manage-ment at PT. Bank Aceh Syariah. EQUILIBRIUM, 7(2).
Ulya, E. R. (2019). Financial Management of Hajj Funds in the Allocation of Investment Sector by the Indonesian Hajj Financial Management Agency (BPKH). Scientific Journal of Student Faculty of Economics and Business, University of Brawijaya, Malang, 7(Vol. 7 No. 2), 1–15. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/6049?utm
Law (UU) Number 34 of 2014 concerning Hajj Financial Management, Pub. L. No. 34, 34 (2014). peraturan.go.id.
Witjaksono, B., Gunawan, I., Anggraini, E., Harto, P. P., Wibowo, H., & Suprapto, E. (2020a). WHAT & HOW TO HAJJ INVESTMENT FINANCE BPKH-2 EDITION (P. P. Harto, H. Wibowo, E. Suprapto, N. A. H. Maknun, & R. Damayanti (ed.); 2 ed.). HAJJ FINANCIAL MANAGEMENT AGENCY Muamalat. www.bpkh.go.id
Witjaksono, B., Gunawan, I., Anggraini, E., Harto, P. P., Wibowo, H., & Suprapto, E. (2020b). BPKH Securities Investment. in the Hajj Financial Management Agency.
Witjaksono, B., Gunawan, I., Anggraini, E., Harto, P. P., Wibowo, H., & Suprapto, E. (2021). PEELING OFF INVESTMENT SBSN BPKH (P. P. Harto, H. Wibowo, E. Suprapto, N. A. H. Mak-nun, T. Hidayat, & R. Damayanti (ed.)). HAJJ FINANCIAL MANAGEMENT AGENCY. www.bpkh.go.id
Witjaksono, B., Gunawan, I., Damayanti, M. M., Harto, P. P., Wibowo, H., Suprapto, E., Maknun, N. A. H., & Sutrisno, J. (2022). BPKH Gold Investment (P. P. Harto, H. Wibowo, E. Suprapto, N. A. H. Maknun, & R. Damayanti (ed.)). HAJJ FINANCIAL MANAGEMENT AGENCY. www.bpkh.go.id
Witjaksono, B., Gunawan, I., Damayanti, M. M., Maknun, N. A. H., Ascarya, Masrifah, A. R., & Sari, A. P. (2023). Dana Haji is a Social Impact Investment (Ascarya, A. R. Masrifah, A. P. Sari, N. A. H. Maknun, & R. Damayanti (ed.)). A LOT OF PENGELOLA KEUANGAN HAJI. www.bpkh.go.id
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Jurnal Manajemen (Edisi Elektronik)
Artikel ini berlisensi Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
