Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah ISLAMICA : Jurnal Ilmu-Ilmu Agama Islam
Dea Rodiah Luthfy
UIN Sunan Gunung Djati Bandung
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

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

Found 2 Documents
Search

 1 
Etika Bisnis Islam dalam Ekonomi Digital: Model Pendampingan Usaha Mikro Kecil Menengah (UMKM) yang Berkelanjutan di Jawa Barat Dea Rodiah Luthfy; Oyo Sunaryo Mukhlas
ISLAMICA Vol 8 No 2 (2024): ISLAMICA
Publisher : STAI Siliwangi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59908/islamica.v8i2.140

Abstract

Etika bisnis Islam memiliki peran penting dalam membentuk praktik bisnis yang berkelanjutan, terutama bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di era ekonomi digital. Penelitian ini bertujuan untuk menganalisis implementasi etika bisnis Islam sebagai dasar pendampingan UMKM di Jawa Barat, guna memastikan keberlanjutan usaha dan kepatuhan terhadap prinsip syariah. Dengan menggunakan metode penelitian kualitatif dan pendekatan yuridis normatif, penelitian ini berupaya mengkaji integrasi nilai-nilai etika Islam, fatwa DSN-MUI, serta regulasi pemerintah terkait dalam pengembangan UMKM. Hasil penelitian menunjukkan bahwa pendampingan UMKM berbasis etika bisnis Islam meningkatkan transparansi keuangan, kepercayaan konsumen, dan keberlanjutan usaha dalam jangka panjang. Kebaruan penelitian ini terletak pada perumusan model pendampingan UMKM yang mengoptimalkan etika bisnis Islam sejalan dengan praktik ekonomi digital. Penelitian ini memberikan kontribusi dengan merumuskan rekomendasi kebijakan untuk lembaga keuangan syariah, pelaku UMKM, dan pemerintah dalam melawan praktik bisnis yang tidak etis dan mempromosikan pembangunan berkelanjutan.
Islamic Public Finance Management Model In Muslim Countries: A Comparative Study of Zakat and Waqf in Saudi Arabia, Malaysia, Indonesia, and Pakistan Dea Rodiah Luthfy; Nuralika Yepsi Sarmilantiva Said; Dwi Suci Widiastuti; Teti Maulina Dimyati
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 5 No. 1 (2026): Volume 5 Nomor 1 Tahun 2026
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v5i1.234

Abstract

Public financial management in Islam is fundamentally aimed at achieving distributive justice and social welfare based on the principles of maqāṣid al-sharī'ah. However, its implementation across Muslim countries demonstrates varying models shaped by their respective political, economic, and institutional contexts. This article aims to examine the models of Islamic public finance management, particularly zakat and waqf, in several Muslim countries, including Saudi Arabia, Malaysia, Indonesia, and Pakistan, with a focus on instruments, institutional frameworks, and their integration with national fiscal systems. This study employs a qualitative method with a descriptive-comparative approach through literature review and analysis of secondary empirical data. The data are derived from official documents such as annual reports of zakat and waqf institutions, government regulations, publications from international organizations, and previous scholarly works. Due to time constraints, field validation through surveys or interviews was not conducted. Instead, a desk-based case study approach was applied by analyzing documented practices of zakat and waqf management, including reports from Indonesia's National Zakat Agency (BAZNAS), waqf management publications in Malaysia, and zakat policy documents in Pakistan. This approach enables the study to maintain empirical validity through verified secondary data, despite the absence of primary data collection. The findings indicate that most Muslim countries adopt a hybrid model by integrating Islamic public finance principles with conventional fiscal systems. Nevertheless, such integration remains partial, as taxation continues to serve as the primary source of state revenue, while zakat and waqf are managed by specialized institutions outside the core fiscal system. Therefore, this article recommends the development of an integrated Islamic public finance model based on maqāṣid al-sharī'ah to enhance social justice and improve the effectiveness of public resource distribution.
Co-Authors Dwi Suci Widiastuti Mukhlas, Oyo Sunaryo Nuralika Yepsi Sarmilantiva Said Teti Maulina Dimyati