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All Journal Abdimas Assets : Jurnal Ekonomi, Manajemen dan Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Aktiva : Jurnal Akuntansi dan Investasi Jurnal Ilmiah Edunomika (JIE) Revitalisasi : Jurnal Ilmu Manajemen JURNAL ILMIAH FEASIBLE (JIF) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah JES (Jurnal Ekonomi Syariah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Golden Ratio of Auditing Research Journal of Economics Research and Policy Studies Jeksyah KENDALI: Economics and Social Humanities IIJSE International Journal of Islamic Economics (IJIE) Tapis : Jurnal Penelitian Ilmiah
Pratomo, Dimas
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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EFEKTIVITAS PENGELOLAAN DANA ZAKAT PRODUKTIF PADA PROGRAM BAZNAS MICROFINANCE MASJID: STUDI PADA MUSTAHIK BAZNAS KABUPATEN PESAWARAN Al Farisi, Salman; Pratomo, Dimas; Kurniawan, Muhammad
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.784

Abstract

Baznas Microfinance Masjid (BMM) di Kabupaten Pesawaran telah menyalurkan dana zakat produktif kepada 37 pelaku usaha mikro di sekitar Masjid Ar-Rayyan, dengan tujuan memberdayakan ekonomi mustahik dan mendorong kemandirian usaha. Namun, dalam pelaksanaannya, masih ditemukan berbagai kendala, baik dari sisi mustahik maupun lembaga pengelola, seperti rendahnya motivasi berusaha, kurangnya disiplin dalam penggunaan dana, minimnya pengetahuan pengelolaan usaha, serta pengawasan yang belum optimal. Selain itu, belum optimalnya perencanaan, monitoring, dan evaluasi program juga menjadi tantangan dalam memastikan efektivitas pendayagunaan dana zakat produktif agar benar-benar meningkatkan kesejahteraan mustahik secara berkelanjutan. Penelitian ini bertujuan untuk mengetahui mekanisme distribusi zakat produktif dalam program Baznas Microfinance Masjid Kabupaten Pesawaran serta mengetahui dan menganalisis efektivitas pengelolaan dana zakat produktif pada program baznas microfinance masjid. Penelitian ini merupakan penelitian lapangan dengan menggunakan pendekatan penelitian deskriptif kualitatif. Teknik pengumpulan data menggunakan teknik wawancara, observasi dan dokumentasi. Mekanisme distribusi zakat produktif dilakukan dengan pengajuan mendapatkan zakat produktif yang terstruktur dan sesuai prinsip syariah, penyaluran modal usaha tanpa bunga, pendampingan, monitoring, dan evaluasi yang konsisten mendukung pengembangan usaha mustahik secara mandiri dan berkelanjutan. Distribusi zakat produktif yang dilaksanakan oleh Baznas Kabupaten Pesawaran melalui Program Baznas Microfinance Masjid (BMM) kepada mustahik sudah efektif, karena dapat meningkatkan kesejahteraan mustahik, hal ini dibuktikan dengan meningkatnya pendapatan dari 37 mustahik ada 10 orang yang diwawancarai, 4 orang yang pendapatannya tetap dan 6 orang yang pendapatannya meningkat telah mencapai tingkat muzaki.
Investment Opportunity Set, Firm Growth, and Profitability on Firm Value: The Moderating Role of CSR in Indonesian Manufacturing Firms (JII) Wibowo, Geodimas; Pratomo, Dimas; Etika, Citra
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1461

Abstract

This study investigates the effect of the Investment Opportunity Set (IOS), firm growth, and profitability on firm value, with Corporate Social Responsibility (CSR) as a moderating variable. The research focuses on manufacturing companies listed in the Jakarta Islamic Index (JII) for 2019–2024. IOS is measured using the Market to Book Value ratio, firm growth by changes in total assets, profitability by Return on Equity (ROE), firm value by Price to Book Value (PBV), and CSR by the Global Reporting Initiative (GRI) 2016 indicators. A total of six companies were selected through purposive sampling, resulting in 36 observations. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The results show that IOS and profitability positively and significantly affect firm value, while firm growth has no significant effect. CSR significantly moderates the relationship between IOS and firm value, but does not moderate the effects of growth and profitability. These findings support signaling and agency theory and highlight that strategic CSR aligned with substantial investment and profit potential can enhance firm value, especially in sharia-based capital markets.
Poverty, Unemployment, and HDI Impact on ASEAN Economic Growth: An Islamic Approach Pratomo, Dimas; Oktanira, Celsi; Kurniawan, Muhammad; Ar-Royyan Ramly
Jeksyah: Islamic Economics Journal Vol. 4 No. 02 (2024): September 2024 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v4i02.1774

Abstract

This study aims to investigate the relationship between the Human Development Index (HDI), the Poverty Rate, and the Unemployment Rate in five ASEAN countries between 2018 and 2022 from an Islamic economic perspective. This research is quantitative in nature and uses panel data, which is a combination of cross-sectional and time series data. The cross-sectional data in this study covers five ASEAN countries, while the time series data spans the last five years, from 2018 to 2022. Panel regression analysis was conducted using the Random Effect Model, which is the best model, with the assistance of the E-views 12 program. The study's population includes all ASEAN countries. Purposive sampling technique was used in this study, with the selection criteria being the five countries with the highest per capita income in 2022. The study's results indicate that the variables of unemployment, poverty, and HDI simultaneously affect economic growth. Poverty has a negative and significant impact on economic growth. Unemployment has a negative but not significant impact on economic growth. Additionally, HDI has a positive and significant impact on economic growth. From an Islamic perspective, economic growth is seen as a tool for enhancing both material and spiritual welfare, aligning with Sharia principles and emphasizing justice and holistic development.
Determinan Pertumbuhan Ekonomi ASEAN dalam Perspektif Ekonomi Islam Huda, Nur; Pratomo, Dimas; Rahman, Taufiqur
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.11100

Abstract

This study aims to analyze the influence of investment, education, health, and per capita income on economic growth in ASEAN countries during the 2014–2023 period from the perspective of Islamic economics. The contribution of this research lies in integrating Islamic economic principles—such as justice, social welfare, and sustainable development—into the analysis of the determinants of regional economic growth. The methodology employed is panel data regression using the Random Effect Model (REM) approach with the Eviews-10 software. The results show that all independent variables have a positive and significant impact on ASEAN’s economic growth, both partially and simultaneously. These findings reinforce the relevance of Islamic economic values in supporting inclusive and equitable economic policies across the ASEAN region.
Analisis Pengaruh dan Dampak Inflasi, Suku Bunga dan Nilai Tukar Terhadap Realisasi Ekspor Batik di Indonesia dalam Perspektif Ekonomi Islam Tahun 2010-2023 Yulianti, Ade Yeny; Pratomo, Dimas; Supriyaningsih, Okta
REVITALISASI : Jurnal Ilmu Manajemen Vol 14 No 1 (2025): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v14i1.6865

Abstract

This study aims to analyze the effect of inflation, interest rates, and exchange rates on the realization of Indonesian batik exports during the period 2010-2023 by considering an Islamic economic perspective. The research method used is a quantitative approach with the Vector Autoregressive (VAR) model. Data analysis includes stationarity test using the Augmented Dickey-Fuller (ADF) method, cointegration test to see the long-term relationship between variables, and estimation of the Vector Error Correction Model (VECM) model if a cointegration relationship is found. In addition, Impulse Response Function (IRF) and Variance Decomposition (FEVD) analysis are used to understand the response and contribution of each variable to batik exports. The results show that in the long run, inflation and exchange rates have a negative and significant effect on batik exports, while interest rates have a positive effect. IRF analysis reveals that batik exports take about seven months to return to equilibrium after experiencing an external shock. FEVD shows that inflation has the largest contribution in affecting batik exports compared to other variables. In conclusion, macroeconomic factors such as inflation, interest rates, and exchange rates have an important role in determining the performance of Indonesian batik exports. By considering the perspective of Islamic economics, stable and welfare-based policies can be proposed to improve the competitiveness of batik exports in the global market.
The Role of Financial Technology (Fintech) in ZIS Management to Overcome Poverty Zuliansyah, A.; Pratomo, Dimas; Supriyaningsih, Okta
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1794

Abstract

Indonesia's zakāh‎ potential is large enough to overcome poverty, but the Indonesian population living below the poverty line is still quite high, reaching 25.95 million people. These data indicate that the large potential of zakāh‎ has not contributed enough to poverty alleviation in Indonesia. To increase zakāh‎ collection, the Zakāh‎ Management Organization (OPZ) innovates by using fintech in its management. The study aims to see how the role of fintech in managing ZIS is to contribute to poverty alleviation in Indonesia. The method used is a qualitative method by analyzing data and facts obtained from the object under study namely; BAZNAS Central Jakarta and BAZNAS Prov. DIY 2020 descriptively and in detail. The results of the study indicate that fintech has played a significant role in increasing zakāh‎ collection over the last five years. It can be seen from the growth of zakāh‎ distribution from 2015 to 2019 experienced a significant increase, reaching an average of 40.93%.
PENGEMBANGAN MODEL MANAJEMEN WAKAF SEBAGAI INSTRUMEN PENDAPATAN ALTERNATIF PADA PENDIDIKAN TINGGI Isnaeni, Ahmad; Pratomo, Dimas
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14176

Abstract

Pendidikan tinggi di Indonesia terutama pendidikan tinggi negeri yang memiliki aset wakaf pada umumnya belum dapat berinovasi dalam mendapatkan sumber pendanaan alternatif selain dari APBN dan bantuan pemerintah, dimana baik perguruan tinggi negeri maupun swasta masih mengandalkan SPP mahasiswa dan alokasi bantuan pemerintah sebagai sumber utama pendanaan universitas. Jika aset wakaf dapat dimanfaatkan dengan baik,pendapatan dari aset wakaf tersebut dapat menjadi sumber pendanaan alternative bagi pendidikan tinggi untuk mendukung pengembangan institusi dan pendidikan Islam serta berkontribusi secara langsung terhadap pemberdayaan masyarakat. Penelitian ini bertujuan untuk menentukan konsep dan strategi dalam pengembangan manajemen wakaf sebagai instrumen pendapatan alternative pada pendidikan tinggi. Penelitian ini menggunakan dua role model sebagai objek penelitian, yaitu Badan Wakaf Pondok Modern Darussalam Gontor dan Social Trust Fund UIN Jakarta. Jenis penelitian ini adalah penelitian kualitatif dan analisis data yang digunakan adalah metode analisis SWOT. Hasil penelitian menunjukan bahwa strategi pengembangan terhadap manajemen wakaf yang perlu dilakukan yaitu 1) pengembangan literasi masyarakat terkait urgensi wakaf, 2) Visi misi yang terukur, 3) kolaborasi dan kerjasama dengan berbagai pihak eksternal, 4) perekrutan SDM yang berkualitas, 5) terobosan inovasi bisnis, dan 6) melibatkan masyarakat dalam pengembangan aset wakaf produktif.
Kontribusi Sosialisasi Lazis NU Kota Yogyakarta terhadap Perilaku Muzakki dalam Menunaikan Zakat Sya'adi, Nur; Pratomo, Dimas
Tapis: Jurnal Penelitian Ilmiah Vol 3 No 1 (2019): Tapis : Jurnal Penelitin Ilmiah
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat of Universitas Islam Negeri Jurai Siwo Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/tapis.v3i1.1485

Abstract

The socialization of a procedure for collecting zakah is very important given to the Zakah Agency to carry out its management effectively and efficiently. This study examines the performance of Zakah, Infaq, Shodaqoh Agency of Nahdlatul Ulama (LAZIS NU) of Yogyakarta, where the zakah availability reaches 4.3 billion Rupiah per year, however, in reality, the LAZIS NU of Yogyakarta is only able to compile zakah as much 135 million Rupiah per year. This study tries to analyze how does the management and socialization of LAZIZ NU of Yogyakarta in running out its duty. The type of this research is a descriptive qualitative study by using an interactive analysis model by means of the inductive method. Based on the research results the implementation of the LAZIS NU's socialization Yogyakarta did not quite maximal, this was caused by the lack of socialization, the lack of human resources in conducting the socialization. That condition brought the funds raised were still far from the expectation. By this reason, the concrete action needs to be implemented related to fix those problems. The managerial must continuously improve programmed evaluations so that all activities can be controlled and easily evaluated.
Hubungan Pelatihan Kewirausahaan, Akses Modal, dan Peran Pemerintah terhadap Kemandirian Ekonomi Perempuan Pelaku UMKM Intan, Intan; Fuadi, Fatih; Pratomo, Dimas
JURNAL ILMIAH FEASIBLE: Bisnis, Kewirausahaan dan Koperasi Vol 7 No 2 (2025): Jurnal Ilmiaf Feasible (JIF): Bisnis, Kewirausahaan, dan Koperasi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/fb.v7i2.2025.49-62.54937

Abstract

Kemandirian ekonomi perempuan merupakan aspek penting dalam meningkatkan kesejahteraan keluarga dan mendorong pembangunan inklusif. Namun, upaya penguatan kemandirian ini masih terhambat oleh keterbatasan keterampilan usaha, akses modal, dan kurang optimalnya dukungan pemerintah. Penelitian ini bertujuan menganalisis pengaruh Pelatihan Kewirausahaan, Akses Modal, dan Peran Pemerintah terhadap Kemandirian Ekonomi Perempuan secara parsial maupun simultan. Menggunakan metode kuantitatif dengan survei terhadap 106 responden dari populasi 218 perempuan pelaku usaha, data dianalisis melalui PLS dengan instrumen yang telah diuji validitas dan reliabilitasnya. Hasil penelitian menunjukkan bahwa Pelatihan Kewirausahaan dan Akses Permodalan berpengaruh positif dan signifikan terhadap Kemandirian Ekonomi Perempuan, sedangkan Peran Pemerintah tidak berpengaruh signifikan meskipun bernilai positif. Secara simultan, ketiga variabel terbukti berpengaruh signifikan. Temuan ini menegaskan pentingnya peningkatan kompetensi usaha dan akses pendanaan sebagai faktor utama kemandirian ekonomi perempuan, serta perlunya penguatan peran pemerintah agar lebih efektif dan tepat sasaran.
PENGARUH PROGRAM PEMUTIHAN PAJAK, TINGKAT PENDAPATAN DAN PENERAPAN SISTEM E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA WAJIB PAJAK KENDARAAN BERMOTOR SAMSAT KOTA BANDAR LAMPUNG) Rudianto, Riski; Pratomo, Dimas; Suhendar
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i2.62427

Abstract

The purpose of this study is to identify the influence of the tax amnesty program, revenue, and e-samsat on motor vehicle taxpayer compliance in Bandar Lampung City. Between 2018 and 2023, motor vehicle tax revenue exceeded the target, although tax revenue experienced a significant decline in 2024. This study applied a quantitative method through the use of questionnaires distributed to 100 people. The sample determination applied probability sampling and simple random sampling methods through the Slovin formula and was analyzed using SPSS version 25. The research findings show that the tax amnesty program (Sig. 0.000) and e-smsat (Sig. 0.009) have a positive and significant impact on motor vehicle taxpayer compliance. Conversely, income (Sig. 0.962) does not have a significant effect. The results indicate that the tax amnesty program and e-samsat variables are effective in optimizing motor vehicle taxpayer compliance in Bandar Lampung City, while the income variable does not make a significant contribution. The research findings revealed that tax evasion (Sig. 0.000) and the E-Samsat system (Sig. 0.009) have a significant positive influence on motor vehicle taxpayer compliance, while income level (Sig. 0.962) does not have a significant influence on motor vehicle taxpayer compliance.
Co-Authors A. Zuliansyah Ahmad Isnaeni Aisyah, Dila Nur Alief Rakhman Setyanto, Alief Rakhman Ananda, Gea Anisa Kusuma Budi Laksono Budimansyah Budimansyah Citra Etika Fuadi, Fatih Handayani, Nur Fitri Ihsan, Mahripal Intan Intan Mia Selvina Muhammad Kurniawan Naufal Arfani, Muhammad Okta Supriyaningsih Oktanira, Celsi Putri, Veby Kartina Mandala Rahma, Indry Damayanti Rahmat Fajar Ramdani Ramly, Arroyyan Rudianto, Riski Salman Al Farisi, Salman Sembiring, Rinawati Suhendar Suprianingsih, Okta Sya'adi, Nur Syamsul Hilal Taufiqur Rahman, Taufiqur Wibowo, Geodimas Yulianti, Ade Yeny