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All Journal Al-'Adalah Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) IJIBE (International Journal of Islamic Business Ethics) I-ECONOMICS: A Research Journal on Islamic Economics MUSLIM HERITAGE: JURNAL DIALOG ISLAM DENGAN REALITAS Jurnal Ilmiah Ekonomi Islam Jurnal Al-Ashlah Martabe : Jurnal Pengabdian Kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam El-Barka: Journal of Islamic Economics and Business Proceedings of Annual Conference for Muslim Scholars Wahana Akademika: Jurnal Studi Islam dan Sosial Journal of Community Development and Disaster Management JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Muslim Heritage Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Abdimas Mandalika Ziswaf Asfa Journal Proceedings of Femfest International Conference on Economics, Management, and Business Journal of Islamic Economic Laws
Zahro’, Khurun’in
Universitas Darussalam Gontor
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Tax Principles According to Abu Yusuf and Adam Smith: Comparative Study Khurun'in Zahro'; Nuriwanda Azizah Nugraheni; Ishma Amelia; Muhammad Reyhan
AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Vol. 3 No. 2 (2023): Desember 2023
Publisher : Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Publikasi (P3M) STAI Nahdlatul Watan Samawa-licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35964/albayan.v3i2.172

Abstract

Taxes are important for every country because it is the main income for the state, which is certainly very influential on state coffers in addition to gain in other fields. In the history of Islam itself, taxes have existed since the time of the Prophet (peace be upon him), and many Muslim scholars poured their thoughts into taxation. One of them is quite famous is Abu Yusuf, who poured a lot of economic thought into his book Al-Kharaj. One of these Western economists is Adam Smith, more commonly known as the Father of Economics. Adam Smith poured much of his thoughts on economics into his book An Inquiry into The Nature and Causes of the Wealth of Nations. The purpose of this study was to know the thoughts of Abu Yusuf and Adam Smith in the principle of taxes as well as to know the similarities and differences in the principle of taxes. This study uses comparative descriptive qualitative research conducted by studying literature or documentation and analyzing data submitted by Miles and Huberman. The results of this study showed that the difference between Abu Yusuf and Adam Smith is very clearly seen, in the taxes levied, Abu Yusuf did not collect taxes on land rent, rent, and wage taxes. And Abu Yusuf strongly emphasized justice where taxes are imposed on the taxpayer in accordance with his ability and does not burden the taxpayers.
REVITALISASI USAHA MIKRO DI DESA GANDU MELALUI PENERAPKAN STRATEGI BISNIS YANG EFEKTIF UNTUK PERTUMBUHAN BERKELANJUTAN Amilia Yuni Damayanti; Arief Rahmawan; Khurun'in Zahro'; Akhmad Affandi Mahfudz; Royyan Ramdhani Djayusman
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.2840

Abstract

Microenterprises (MSEs) in Gandu Village have great economic potential, but still face challenges in improving competitiveness and sustainable growth. The main problems faced by UM actors include limitations in preparing business strategies, inefficient production management, and low utilization of digital technology in marketing. One of the businesses facing these challenges is Bu Nor's Krecek Krupuk UM. The purpose of this service activity is to increase partners' capacity in formulating effective business strategies, increasing production efficiency, utilizing digital technology for marketing, and improving financial management to encourage sustainable business growth. The method used is a participatory approach through three stages: preparation, implementation, and evaluation, which actively involves partners in the entire process. The results of this activity show an increase in the understanding and skills of business actors in developing business strategies, applying digital marketing techniques, and improving production management. Post-training evaluation shows that the strategies that have been developed are able to help businesses increase production capacity and competitiveness in the market. With this training and mentoring, UM Krecek Krupuk Bu Nor is expected to develop sustainably, improve the quality and quantity of its products, expand its marketing reach, and increase its income.
Measuring Social Impact of The Minhati Scholarship Program: An SROI-Based Evaluation of ZISWAF Fund Distribution at LAZISWAF UNIDA Gontor Wibisono, Vina Fithriana; Zahro', Khurun'in; Jakiyudin, Ahmad Havid; Rafifah, Fairuz Hasna
Journal of Islamic Economic Laws Vol. 8 No. 02 (2025): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v8i02.10269

Abstract

LAZISWAF UNIDA Gontor is a progressive ZISWAF waqf institution that supports education through its flagship program, Minhati, which provides scholarships for underprivileged students. Despite the continuous distribution of ZISWAF funds, there has been no comprehensive measurement of the program’s actual impact on its beneficiaries. This raises a critical issue regarding the effectiveness, transparency, and accountability of ZISWAF fund utilization in achieving social and educational outcomes. This study aims to evaluate the effectiveness of the Minhati program by measuring the social value it creates using the Social Return on Investment (SROI) approach. The research method used is qualitative with the SROI approach to assess the program’s social, economic, and environmental impact. Primary data is sourced from the 2023-2024 annual financial report, and data collection involves questionnaires from 29 scholarship recipients by purposive sampling. The results of this study indicate that the SROI value is 1,67, indicating that every Rp 1 invested generates Rp 1.67 in social impact. This demonstrates that the Minhati program significantly enhances students' welfare, benefits their families, and contributes to social and religious affairs.
Kontribusi Warisan Nilai-Nilai Kerajaan Islam Terhadap Pembentukan Pancasila di Nusantara Wulandari, Yunita; Zahro’, Khurun’in; Hidayah, Akmal
Proceedings of Annual Conference for Muslim Scholars Vol 7 No 1 (2023): AnCoMS, Desember 2023
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/ancoms.v7i1.484

Abstract

Pancasila is the Republic of Indonesia's fundamental philosophy. Before entering the colonial period, it formed and molded from many characteristics and influences of the Islamic Kingdom. The rise of the Islamic Kingdom had an impact on the values of Indonesian society. This research focuses on the legacy of Islamic Kingdom values in the establishment of Pancasila in Indonesia. The purpose of this study is to examine the creation of Pancasila through the lens of the Islamic Kingdom's heritage values in the archipelago/Indonesia. This is a qualitative method with a historical study, the data taken from some literature and historical book. As a result, the principles of social life throughout the Islamic Kingdom influenced each precept. There were numerous forms of Pancasila value creation, resulting in a synthesis of the values inherited by the Islamic Kingdom in the formation of the state ideology, namely is Pancasila.
Multi-Service Ijarah Contract for Umrah Financing: Analysis of Its Compliance with DSN-MUI Fatwa Lahuri, Setiawan bin; Jamal, Mulyono; Zahro’, Khurun’in; Nugraheni, Nuriwanda Azizah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 16 No. 1 (2024)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i1.35424

Abstract

Umrah merupakan salah satu ibadah yang membutuhkan biaya yang cukup besar dari masyarakat luar negeri Arab untuk dapat berkunjung ke Makkah. Di Indonesia, terdapat beberapa perusahaan pembiayaan yang menyediakan pembiayaan bagi jamaah umrah. Akan tetapi, prosedur pembiayaan tersebut masih menjadi pertanyaan karena terkait dengan kepatuhannya terhadap syariat Islam. Tulisan ini bertujuan untuk mengkaji tentang pembiayaan umrah yang dijalankan oleh AMITRA FIFGroup dan kepatuhannya terhadap fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Penelitian ini mengungkap bahwaModel pembiayaan tersebut telah sesuai dengan Fatwa DSN-MUI No. 44/DSN-MUI/VIII/2004 tentang Pembiayaan Multijasa. Hal ini terlihat dari penetapan ujrah yang dilakukan AMITRA FIFGroup Indonesia tidak menggunakan persentase melainkan nominal. Selain itu, AMITRA FIFGroup Indonesia tidak menggunakan kafalah, melainkan ijarah multijasa dalam pembiayaan umrah.Abstrak:Umroh adalah jenis ibadah yang membutuhkan dana yang tidak sedikit bagi orang-orang dari luar negara Arab untuk mengunjungi Makkah. Di Indonesia, perusahaan pembiayaan menawarkan pembiayaan untuk jamaah umrah. Namun, prosedur pembiayaan tersebut masih dipertanyakan, karena terkait dengan kepatuhan terhadap syariah. Penelitian ini bertujuan untuk mengkaji pembiayaan umroh yang dioperasikan oleh AMITRA FIFGroup dan kesesuaiannya dengan fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Hasil penelitian ini menunjukkan bahwa model pembiayaan tersebut telah sesuai dengan Fatwa DSN-MUI No. 44/DSN-MUI/VIII/2004 tentang Pembiayaan Multijasa. Hal ini dapat dilihat dari penetapan ujrah yang dilakukan oleh AMITRA FIFGroup Indonesia tidak menggunakan persentase tetapi menggunakan nominal. Selain itu, AMITRA FIFGroup Indonesia tidak menggunakan akad kafalah, melainkan ijarah multijasa dalam pembiayaan umroh.
Optimalisasi Pengelolaan Asrama di UNIDA Gontor melalui Pendekatan Participatory Action Research: Optimizing Dormitory Management at UNIDA Gontor through Participatory Action Research Approach Tussifah, Hamidah; Trisnani, Asif; Khakim, Usmanul; Zahro', Khurun'in; Kusuma, Amir Reza
Journal of Community Development and Disaster Management Vol. 7 No. 1 (2025): Journal of Community Development and Disaster Management
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/jcd.v7i1.6875

Abstract

Artikel ini membahas pendampingan program asrama di Universitas Darussalam Gontor sebagai bagian dari Program Pengabdian kepada Masyarakat (PkM) tahun 2024. UNIDA Gontor, sebagai universitas pesantren, mengintegrasikan sistem kepesantrenan dalam pendidikan formal, menjadikan asrama sebagai elemen penting. Pendampingan ini bertujuan membantu principal dalam mengelola program asrama secara efektif. Metode yang digunakan adalah Participatory Action Research (PAR), yang mencakup identifikasi, perencanaan, pelaksanaan, evaluasi, dan tindak lanjut. Hasilnya, tersusun 21 program asrama yang mendukung aspek tempat tinggal, interaksi sosial, dan pendidikan mahasiswa. Evaluasi menunjukkan program berjalan dengan baik, meskipun masih ditemukan kendala dalam konseling mahasiswa. Sebagai tindak lanjut, pendampingan akan diperpanjang dan diperluas ke aspek konseling dan teknologi informasi.
PENDAMPINGAN UM SB GALLERY DALAM REVITALISASI USAHA MELALUI PENERAPAN STRATEGI BISNIS YANG EFEKTIF Ditya Cahyanti, Lutfi; Yudi Astuti, Rahma; Zahro', Khurun'in; Umam, Khoirul; Djamaluddin Sanrego, Yulizar
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.%p

Abstract

Kurangnya strategi bisnis yang efektif, manajemen produksi yang tidak efisien, serta keterbatasan pemasaran digital menyebabkan Usaha Mikro (UM) seperti UM SB Gallery sulit meningkatkan daya saing dan pertumbuhan berkelanjutan. Oleh karena itu, diperlukan strategi bisnis yang tepat untuk memastikan produk yang dihasilkan tidak hanya memenuhi permintaan pasar, tetapi juga sesuai dengan standar kualitas yang diinginkan. Model pelaksanaan kegiatan ini adalah dengan pendampingan melalui pelatihan, menggunakan pendekatan partisipatif, yang melibatkan secara aktif para mitra UM SB Gallery dalam tiga tahapan, yaitu tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Program pendampingan ini telah memberikan dampak nyata dalam revitalisasi UM SB Gallery melalui penerapan strategi bisnis yang efektif. Dengan peningkatan kapasitas produksi, penerapan kontrol kualitas, serta optimalisasi pemasaran digital, UM SB Gallery kini lebih siap untuk bersaing di pasar yang lebih luas. Pendampingan yang berkelanjutan diharapkan dapat terus dilaksanakan guna memastikan strategi yang diterapkan berjalan dengan maksimal serta memberikan dampak positif bagi usaha mikro lain yang mengalami kendala serupa.
Assessing the Nâzir Waqf’s Professionalism of Pondok Modern Darussalam Gontor (PMDG) from an Islamic Perspective Zahro', Khurun'in; Zarkasyi, Hamid Fahmy; Roini, Winda; Cahyo, Eko Nur; Wibisono, Vina Fithriana
al-'adalah Vol 22 No 2 (2025): Al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/adalah.v222.25964

Abstract

This study examines the professionalism of nâzir waqf (endownment administrators) at Pondok Modern Darussalam Gontor (PMDG) in Islamic Boarding School located in Gontor, Ponorogo, West Java, in managing waqf assets. The goal is to obtain an overview of how Islamic principles are applied as a standard of professionalism in waqf governance to improve the community’s economic welfare. This study uses a qualitative approach with a case study method. Data were collected through direct observation, semi-structured interviews, and documentation, applying the triangulation method to ensure data validity. Data analysis follows the interactive model of Miles and Huberman, which includes data reduction, data presentation, and drawing or verifying conclusions. The results of the study show that although the modern professionalism framework often adopts Western professionalism indicators, in fact, long before the emergence of Western theories, Islam already had the same concept rooted in ‘amal (action), itqân (diligence), and ihsân (goodness). These concepts differ both epistemologically and axiologically. A professional nâzir at PMDG is expected to embody the qualities of shiddîq (honesty), amânah (trustworthiness), tablîgh (effective communication), and fatânah (intelligence). He is also expected to act as a manager, administrator, evaluator, leader, supervisor, innovator, and motivator. This study offers a theory-and practice-based model of waqf management professionalism for developing Islamic philanthropic institutions that align governance practices with sharia principles and modern management standards.
Philanthropy and Global Warming: The Potential of Green Waqf in Addressing Climate Change in Indonesia Saputro, M. Bagus; Zahro', Khurun'in; Syahruddin, Syahruddin; Cahyo, Eko Nur
IJIBE (International Journal of Islamic Business Ethics) Vol 10, No 2 (2025): September 2025
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.10.2.144-154

Abstract

Indonesia, with its vast tropical rainforests, faces serious threats such as illegal logging and forest fires that exacerbate greenhouse gas emissions and environmental degradation. Amid this crisis, Green Waqf emerges as an innovative solution that leverages philanthropy for environmental conservation. This research examines the potential of Green Waqf in supporting forest conservation, carbon emission reduction, and climate change mitigation in Indonesia. The primary focus is on exploring the integration of Green Waqf with conservation efforts and the social and environmental benefits it offers, as well as identifying challenges and opportunities in its implementation. The methodology employed a qualitative, library-based approach, which enabled the author to verify prior research findings and contribute new elements. Descriptive analysis was used to provide an in-depth understanding of related theories and experts' views. The findings indicate that Green Waqf can be an effective tool for mitigating climate change through forest conservation projects, tree planting, and resource management. In addition to reducing carbon emissions, Green Waqf also provides social benefits by creating local economic opportunities and enhancing community welfare.
Maslahah-Based Evaluation of Mandatory Halal Certification Policy for Street Vendors Eko Nur Cahyo; Maharani Pradnya Paramita; Khurun’in Zahro’
El-Barka Journal of Islamic Economics and Business Vol. 9 No. 1 (2026)
Publisher : El-Barka

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

Abstract

This study analyzes the realization of maslahah in the implementation of Government Regulation No. 42 of 2024 concerning mandatory halal certification for street vendors in Blitar Regency. Enforced on October 17, 2024, the regulation aims to ensure halal product assurance, strengthen consumer protection, and support the sustainability of micro and small enterprises. The issue is significant as the policy directly affects informal economic actors who often face regulatory and administrative constraints. This research employs a qualitative descriptive approach. Data were collected through in-depth interviews with street vendors and relevant stakeholders and supported by an analysis of regulatory documents and related literature. The analysis focuses on assessing whether the implementation of the regulation delivers public benefit (maslahah) while maintaining proportionality and legal fairness. The findings indicate that halal certification provides tangible legal and economic benefits, including increased consumer trust, improved sales turnover, expanded market access, and enhanced business legitimacy. The policy has been generally well accepted, particularly due to government facilitation through simplified procedures and the free self-declaration halal certification scheme. From the perspective of Islamic legal theory, the implementation of this regulation reflects maslahah dharuriyah, as it safeguards religious compliance (hifz al-din) and promotes economic welfare (hifz al-mal). This study highlights halal certification as a regulatory instrument aligned with the objectives of Islamic law (maqasid al-shari‘ah).
Co-Authors Akhmad Affandi Mahfudz Amelia, Ishma Anas Ahmadi Anisa Muflikhatul Muna Arief Rahmawan Arizqiya Nurfattah Awalia, Fadhila Tianti Mudi Azzam Al Hanif Bambang Setyo Utomo Daud Sukoco Ditya Cahyanti, Lutfi Eko Nur Cahyo Fadhila Sukur Indra Fajar Satriyawan Wahyudi Hamid Fahmy Zarkasyi Hamidah Tussifah hidayah, akmal Ishma Amelia Jakiyudin, Ahmad Havid Khoirul Umam Kusuma, Amir Reza Ladjin, Nurjanna Maharani Pradnya Paramita Maritza Putri Nabila Mizan Sul Amalia Latjuba Moh Alwi Yusron Mohammad Ghozali Mohammad Ghozali, Mohammad Mohammad Luthfi Mohammad Syifaurrosyidin Mufti Afif Mufti Afif Muhammad Abdul Aziz Muhammad Bagus Saputro Muhammad Faqih Nidzom Muhammad Irkham Firdaus Muhammad Reyhan Mulyono Jamal Nia Puji Agustin Nugraheni, Nuriwanda Azizah Nur Suriana Awaludin Nurita Binti Juhdi Nuriwanda Azizah Nugraheni Putri, Nurmalasari Mulia Rafifah, Fairuz Hasna Raharjo, Resdianto Permata Roini, Winda Roudhoh Hannaris Said Royyan Ramdhani Djayusman Saputro, M. Bagus Sari, Tryas Titi Siti Nur Adila Suhada Setiawan Sunan Autad Sarjana Syahruddin Syahruddin Syahruddin Syahruddin Trisnani, Asif Usmanul Khakim Vina Fithriana Wibisono Yudi Astuti, Rahma Yulizar Djamaluddin Sanrego, Yulizar Djamaluddin Yunita Wulandari Yunita Wulandari Zulfatus Sa’diah