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Pengaruh Retribusi Daerah Dan Pajak Daerah Terhadap Kapasitas Fiskal di Kabupaten Bogor Ditinjau Dari Perspektif Ekonomi Islam Azhar, Zuhrotun Firdausi; Rahmawati, Desiana; Gunaepi, Aang
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5061

Abstract

This study aims to determine the effect of regional levies and regional taxes on fiscal capacity in Bogor Regency viewed from the perspective of Islamic Economics for the 2007-2021 period. The research method uses the classical assumption test, multiple linear regression, and hypothesis testing. This type research uses quantitative budget taken from the Central Statistics Agency (BPS) website. From the simultaneous test result, the first result is that there is no effect of receiving regional levies on Fiscal Capacity in Bogor Regency, secondly there is an effect of local tax revenues on Fiscal Capacity in Bogor Regency, thirdly there is an effect of receiving regional levies and local taxes simultaneously on Fiscal Capacity in the Regency Bogor. From the results obtained, it is hoped that the Bogor Regency government will focus on increasing regional retribution and regional tax revenues.
Offering Sharia Securities Through Technology Based Crowdfunding Services Based on Sharia Principles According to MUI Fatwa Bianda, Ryan; Gunaepi, Aang; Misbakul Munir, Muhammad
Journal of World Science Vol. 2 No. 3 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i3.240

Abstract

This study aims to provide an understanding to the public regarding sharia securities offerings to avoid losses through crowdfunding services as organizers of legal entities that provide, manage, and operate crowdfunding services. This study used a qualitative method by reviewing related literature on information technology-based crowdfunding services based on sharia principles. Fatwa of the National Sharia Council (DSN) MUI FATWA NO: 140/DSN-MUI/VIII/2021 concerning Information Technology-Based Financing Services based on Sharia Principles explaining that sharia securities services through crowdfunding must avoid usury, graham, and deadlines. This research makes investing in sharia securities in technology-based crowdfunding services based on sharia principles easier. This research has implications that it can make a significant contribution in protecting investors oriented to sharia principles, can have an impact on increasing public trust in crowdfunding services provided by legal entities and has an impact on increasing access to Islamic finance for individuals and groups who want to fund or finance projects in accordance with sharia principles.
Mobile Bank from an Islamic Economic Perspective Gunaepi, Aang; Bianda, Ryan; Misbakul Munir , Muhammad
Journal of World Science Vol. 2 No. 3 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i3.241

Abstract

Mobile banking is a widespread practice in many areas throughout Indonesia. There are many reasons for this, both internal and external. This study aims to find out and analyze the definition, history, and practice of mobile banking, then review it from the perspective of Islamic Economics. This study uses a qualitative method by reviewing related literature on mobile banking and its practices in various regions in Indonesia. In the Islamic economy, financial inclusion is very important because the financial system is geared to promote people's welfare. The practice of debts through mobile banks can be carried out with several principles that must be obeyed, including murabahah, mudharabah, and musyarakah. During obligations through portable banks, mobile banks must ensure that all transactions follow sharia principles. The Islamic solution to preventing the practice of mobile banking is to carry out financial planning through a priority scale of needs, educate the public about the Islamic economy through Islamic financial institutions, and maximize the role of zakat for mustahik.
Dari Fatwa ke Kebijakan Luar Negeri: Analisis Maqāṣid al-Sharī‘ah terhadap Fatwa MUI Tahun 2024 tentang Hubungan Internasional Bianda, Ryan; Gunaepi, Aang; Yosef Niteh, Muhammad; Ahmad, Maad
Al-'Adl Vol. 19 No. 1 (2026): Al-'Adl
Publisher : Institut Agama Islam Negeri Kendari

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

Abstract

The growing complexity of global diplomacy and ethical governance urges scholars to revisit Islamic legal reasoning as a moral compass in international relations. This study aims to analyze the 2024 Fatwa of the Indonesian Council of Ulama (MUI) on the Principles of International Relations through the framework of maqāṣid al-Sharī‘ah. Using a qualitative normative approach, the research examines theological foundations, juridical arguments, and ethical implications by comparing the fatwa’s substance with classical Islamic legal sources and contemporary global ethics. The findings indicate that the fatwa operationalizes maqāṣidic principles such as justice, the preservation of life, and human dignity, affirming Islam’s compatibility with universal humanitarian norms. It further positions Islamic jurisprudence as a constructive partner in global governance through moral diplomacy grounded in compassion and fairness. The integration of maqāṣid al-Sharī‘ah within diplomatic frameworks highlights its potential to guide ethical policymaking and promote global solidarity. Ultimately, the fatwa redefines the role of Islamic law in shaping inclusive and humane diplomacy, offering a normative model for ethical engagement in international affairs.