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Optimalisasi Insentif Pajak Terhadap Instrumen Sukuk Ijarah Dalam Pengembangan Pasar Modal Syariah Indonesia Nur Laily Hidayati; Zakiyyah Ilma Ahmad; Kevin Maulana; Jafar Shiddiq
Islamic Banking and Finance Vol. 6 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v6i1.6100

This study aims to analyze the effectiveness of tax incentives on the development of Sukuk Ijarah in Indonesia, specifically during the 2023–2024 observation period. Sukuk Ijarah, as a key instrument in the Islamic capital market, still faces the challenge of potential double taxation due to the application of VAT and income tax on the underlying asset, which may reduce its competitiveness compared to conventional bonds. This study uses a qualitative descriptive method utilizing secondary data sourced from issuer reports, Financial Services Authority (OJK) publications, and applicable tax regulations for the 2023–2024 period. The analysis focuses on evaluating the tax incentive policies provided by the government and their impact on issuer and investor interest in Sukuk Ijarah issuance. The results indicate that despite an increasing trend in sukuk issuance during the study period, the effectiveness of tax incentives has not been fully optimized. The main obstacles lie in the complexity of administrative procedures, limited access to tax facilities, and the lack of specific outreach regarding the tax treatment of Islamic financial instruments. These conditions have resulted in the benefits of tax incentives not being felt evenly by market participants. Therefore, efforts are needed to simplify regulations and increase legal certainty so that the tax burden on Sukuk Ijarah can be equivalent to conventional bonds, so that the principles of fairness and tax neutrality in the national taxation system can be realized.

ANALISIS EFEKTIVITAS PENGGUNAAN M-BANKING PADA PERBANKAN SYARI’AH DI TENGAH ISU TINDAKAN PHISING Jafar Shiddiq; Nur Laily Hidayati; Zakiyyah Ilma Ahmad
ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah Vol. 1 No. 01 (2025): ISTIFADA : Jurnal Ekonomi Dan Lembaga Keuangan Syariah
Publisher : LPPM STIES BABUSSALAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/istifada.v1i01.108

Ekonomi syariah, sebagai sebuah disiplin yang berlandaskan pada prinsip-prinsip Islam, memerlukan ijtihad yang cermat dalam merespons tantangan ekonomi global. Jurnal ini bertujuan untuk menganalisis peran ijtihad ekonomi syariah dalam menghadapi dinamika pasar global dengan memanfaatkan metodologi ushul fiqh. Melalui penelitian ini, ditemukan bahwa ijtihad yang tepat dapat memperkuat posisi ekonomi syariah dalam konteks internasional, memfasilitasi pertumbuhan sektor-sektor keuangan yang mematuhi syariah, serta menghadapi berbagai tantangan yang muncul akibat globalisasi. Kesimpulan utama dari jurnal ini menyatakan bahwa untuk membangun sistem ekonomi syariah yang adaptif dan responsif, penting untuk melibatkan metode ijtihad yang berlandaskan pada nilai-nilai maqasid syariah dan kemaslahatan umat. Isu phishing dapat menjadi ancaman yang signifikan terhadap keamanan informasi pribadi dan keuangan nasabah pada perbankan syari’ah. Hal ini menjadi perhatian khusus, apalagi tren penggunaan mobile banking sedang digandrungi saat ini. Penelitian ini bertujuan untuk mendeksripsikan strategi keamanan yang diterapkan oleh bank dalam mencegah serangan phishing dan melindungi informasi nasabah dan juga mendeskripsikan persepsi pelanggan terhadap langkah-langkah keamanan untuk meningkatkan perlindungan informasi nasabah. Metode yang digunakan dalam penelitian ini adalah Systematic Literature Review (SLR) untuk mengidentifikasi, mengevaluasi, dan menafsirkan hasil penelitian yang relevan dengan topik yang diteliti. Hasil analisis menunjukkan bahwa pihak bank telah melakukan strategi keamanan mobile banking di tengah isu phising seperti: peningkatan keamanan sistem, edukasi nasabah, respon yang cepat terhadap insiden serta meingkatkan transparansi. Kemudian, kepercayaan masyarakat untuk tetap menggunakan mobile banking di tengah isu phising masih bertahan. Namun, trauma berat dan degredasi kepercayaan tentu dialami oleh korban phising. Pihak bank syari’ah selalu memberikan edukasi terbaik pencegahan kejadian tersebut. Dengan demikian, dapat disimpulkan bahwa mobile banking tetap digunakan oleh perbankan syari’ah dengan tetap memperhatikan keamanan data nasabah.

Challenges and Adaptation Strategies of Mosque Takmirs in the Transition from Conventional Reporting to Accounting Standards Based on PSAK 45 and PSAK 101 Rakhmawan Habibi; Zakiyyah Ilma Ahmad; Mohamad Nur Husen; Nur Laily Hidayati
ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah Vol. 2 No. 01 (2026): ISTIFADA : Jurnal Ekonomi Dan Lembaga Keuangan Syariah
Publisher : LPPM STIES BABUSSALAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/istifada.v2i01.208

Modernizing mosque financial governance toward accountable accounting standards is a necessity in the era of digital disruption and increasing demands for public transparency. However, the transition process is fraught with complex organizational challenges. This study aims to identify key challenges and formulate effective adaptation strategies for mosque administrators in the transition process from a conventional cash-based reporting system to the implementation of Financial Accounting Standards Statement (PSAK) 45 and PSAK 101. This study uses a qualitative approach with conceptual analysis based on a synthesis of literature on change management, non-profit accounting, and studies of religious organizations, and is analyzed using Lewin's theory of change framework. The results identify three broad categories of interrelated challenges: cultural (worship vs. management paradigm and personal belief-based culture), competency (low accounting literacy among mosque administrators), and structural (lack of change leadership and resource allocation). An in-depth analysis of the interaction of these challenges yields a new finding : a Mosque Governance Adaptation Strategy Framework (SATKAM) . This framework is a three-stage change management model—Unfreeze, Change, and Refreeze—containing a series of practical and replicable strategies. These findings make a significant contribution by offering a managerial roadmap that transforms the discourse from what to achieve to how to achieve it , thus serving as a guide for administrators and stakeholders in managing the change process in a more structured and effective manner

Analysis Netizen Sentiment towards Corporate Social Responsibility (CSR) of Bank Syariah Indonesia (BSI) on Social Media Using Machine Learning Algorithms Nur Laily Hidayati; Jafar Shiddiq; Muhammad Khoirun Nasirin
ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah Vol. 2 No. 02 (2026): ISTIFADA : Jurnal Ekonomi Dan Lembaga Keuangan Syariah
Publisher : LPPM STIES BABUSSALAM

Show Abstract | Download Original | Original Source | Check in Google Scholar

The development of social media has change method public assess and respond implementation of Corporate Social Responsibility (CSR) by institutions financial sector , including Bank Syariah Indonesia (BSI). Opinions expressed by netizens through various social media platforms reflect level acceptance , satisfaction , and expectation public on the CSR programs being implemented . Research This aim For analyze netizen sentiment towards Implementation of CSR of Bank Syariah Indonesia (BSI) on social media use algorithm machine learning , at the same time identify most topics get attention public . Research use approach quantitative with method analysis sentiment based text mining . Data obtained through the web scraping process from social media platforms that contain keywords related to BSI CSR during period observation certain . Stages study covering data collection , pre-processing text (case folding, tokenization, stopword removal, stemming), labeling sentiment , extraction feature use Term Frequency-Inverse Document Frequency (TF-IDF), as well as classification use algorithm Support Vector Machine (SVM), Naïve Bayes , and Random Forest . Model performance was evaluated use metric accuracy , precision , recall , and F1-score . Research results show that majority netizen sentiment towards BSI's CSR program is positive by 68.4%, followed by sentiment neutral by 18.7%, and sentiment negative by 12.9%. The SVM algorithm provides performance best with level accuracy of 92.4%, surpassing Naïve Bayes (88.6%) and Random Forest (90.8%) . Keyword analysis show that issue education , empowerment of MSMEs, assistance social , conservation environment and sustainability become the most topics appreciated public . On the contrary , sentiment negative more Lots triggered by perception about lack of program equity , transparency reporting , and effectiveness implementation in several regions. Findings study show that analysis sentiment based machine learning capable become instrument effective evaluation in measure perception public in real-time, so that can support taking decision BSI 's strategic increase quality , transparency , and sustainability of aligned CSR programs with principle maqashid sharia and sustainable finance

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