Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Ekbis (Ekonomi & Bisnis)
Frida Eka Ristanti
UIN Sayyid Ali Rahmatullah Tulungagung
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ENVIRONMENTAL, SOCIAL AND GOVERNANCE DALAM INVESTASI PADA BANK SYARIAH INDONESIA: PRESPEKTIF MAQASID SYARIAH Frida Eka Ristanti; Miftakhul Fauziyah Khasanah; Binti Nur Asiyah; Mashudi
Jurnal Ekbis (Ekonomi & Bisnis) Vol 14 No 1 (2026): Juni 2026
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/ekbis.v14i1.2958

Abstract

Penelitian ini bertujuan untuk menganalisis konsep Environmental, Social, dan Governance (ESG) dalam investasi pada Bank Syariah Indonesia dari perspektif Maqasid Syariah. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka dengan menggunakan model analisis data menurut Miles Hubarman terdiri dari reduksi data, penyajian data serta penarikan kesimpulan. Peneliti menyimpulkan bahwa implementasi ESG dalam keberlanjutan lingkungan, tanggung jawab sosial, dan tata kelola yang baik dapat dintegrasikan melalui aktivitas investasi bank syariah yang selaras dengan Maqasid Syariah. Bank Syariah Indonesia sebagai pelopor utama penerbitan Sustainability Sukuk mengalokasikan dana pembiayaan pada kegiatan usaha berwawasan lingkungan dan kegiatan usaha berwawasan sosial. Terdapat tantangan dalam implementasi ESG diantaranya, kurangnya alat ukur yang efektif untuk mengevaluasi efek sosial dan lingkungan dari aktivitas perbankan, masih ada resiko greenwashing, kurangnya pengetahuan tentang ESG. Hasil penelitian menunjukkan bahwa BSI tidak hanya berkomitmen terhadap keberlanjutan lingkungan dan pemberdayaan sosial, tetapi juga memperkuat tata kelola perusahaan melalui kebijakan transparan, inklusif, dan berbasis syariah. Integrasi ESG dengan Maqasid Syariah dalam praktik investasi BSI membuktikan bahwa keuangan syariah mampu menjadi motor penggerak pembangunan ekonomi berkelanjutan yang berkah dan berdampak luas bagi kemaslahatan umat. Kata Kunci: Environmental, Social an Governance (ESG), Maqashid Syariah, Bank Syariah Indonesia, Sustainability Sukuk, Investasi Berkelanjutan
DYNAMICS OF FISCAL POLICY IN THE ERA OF THE PROPHET SAW AND TRANSFORMATION IN FISCAL POLICY IN INDONESIA Miftakhul Fauziyah Khasanah; Frida Eka Ristanti; Muhamad Aqim Adlan; Muhammad Aswad
JURNAL PROFIT Vol 10, No 1 (2026): Economic And Investment
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v10i1.13931

Abstract

This study aims to comparatively analyze fiscal policy in contemporary Indonesia and the fiscal policy implemented during the era of Prophet Muhammad (SAW), identifying shared principles and potential integrations of Islamic fiscal values into modern governance. Employing a qualitative-descriptive approach with library research, primary data were derived from the Qur’an, authentic Hadith, and classical fiqh sources (e.g., Al-Mughni, Al-Ahkam al-Sultaniyyah), while secondary data included government documents (APBN 2025 Framework, BKF Reports 2024), and peer-reviewed journals (2020–2025). Findings indicate that both systems share core objectives economic stabilization, equitable income distribution, and public welfare enhancement—yet differ significantly in legal foundations (positive law vs. divine revelation), revenue instruments (taxes/PNBP vs. zakat, jizyah, kharaj, fay’), and accountability mechanisms (institutional audit vs. li Allāh wa li al-nās spiritual oversight). Notably, values such as ‘adl (justice), amanah (trustworthiness), transparency, and maslahah ‘ammah (public interest) from the Prophetic fiscal model offer ethical enrichment for Indonesia’s fiscal governance. The study concludes that integrating these values through progressive taxation, zakat–APBN synergy, digital hisbah, and productive waqf can strengthen fiscal legitimacy, social equity, and moral accountability without replacing the existing system.Keywords : fiscal policy, Islamic economics, Prophet Muhammad (SAW), Baitul Mal, APBN
Co-Authors Binti Nur Asiyah Mashudi Miftakhul Fauziyah Khasanah Muhamad Aqim Adlan Muhammad Aswad