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Perhitungan Zakat Penghasilan di BAZNAS Ponorogo dalam Perspektif Konsep Zakat Yusuf Qardhawi Retnowati, May Shinta; Sahputra, Jaya; Firdaus, Muhammad Irkham; Sa’diah, Zulfatus; Sup, Devid Frastiawan Amir
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 14 No. 2 (2022): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v14i2.1224

Abstract

Indonesia merupakan salah satu negara dengan proses pertumbuhan ekonomi tingkat menengah tercepat di dunia. Oleh karena itu, potensi zakat penghasilan merupakan salah satu objek dari zakat kontemporer, salah satunya yang melibatkan penghasilan dari Aparatur Sipil Negara (ASN). Penelitian ini bertujuan untuk mendeskripsikan perhitungan zakat penghasilan di BAZNAS Ponorogo dalam perspektif konsep zakat Yusuf Qardhawi. Metodologi penelitian yang digunakan adalah kualitatif, deskriptif, lapangan. Hasil yang didapat, pengumpulan zakat penghasilan di BAZNAS Ponorogo berasal dari Aparatur Sipil Negara (ASN) di lingkungan Ponorogo. Yusuf Qardhawi menganalogikan nisab zakat penghasilan pada nisab zakat pertanian dengan besaran 653 kg, akan tetapi BAZNAS Ponorogo menetapkan nisab tersebut pada makanan pokok yang digunakan di Indonesia yaitu beras dengan nisabnya 524 kg. Apabila dianalogikan pada nisab zakat emas, Yusuf Qardhawi menetapakan nisabnya sebesar 85 gr emas, sama halnya dengan BAZNAS Ponorogo yang menetapkan nisabnya sebesar 85 gr emas. Kemudian, baik pendapat Yusuf Qardhawi maupun BAZNAS Ponorogo, dalam menentukan kadar zakat penghasilan adalah dengan menganalogikan kepada kadar zakat emas yaitu sebesar 2,5% atau seperempat sepersepuluh.
Prospects for the development of Sharia financing contract on KPR Syariah iB Hebat at BPRS Dana Amanah Surakarta Sup, Devid Frastiawan Amir; Firdaus, Muhammad Irkham; Bilhaq, Aqil Mutashim
Journal of Islamic Economics Lariba Vol. 10 No. 2 (2024)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol10.iss2.art8

Abstract

IntroductionThe KPR Syariah iB Hebat product at BPRS Dana Amanah Surakarta currently uses murabahah, istishna', and MMQ contracts. However, from the perspective of regulations and fatwa, the KPR Syariah can also be developed using the salam contract, IMBT contract, IMFD contract, and MMBT contract.ObjectivesThis research aims to analyze the prospects for developing Sharia financing contracts on KPR Syariah iB Hebat at BPRS Dana Amanah Surakarta.MethodThis research uses a qualitative, descriptive, field research approach. Primary data are in the form of literature review results and field data findings, while secondary data are in the form of other data sources that support primary data, such as books, journal articles, and websites. Data were obtained using observation, interview, and documentation methods and then analyzed using the inductive method.ResultsAccording to the results obtained, BPRS Dana Amanah Surakarta should consider six risks: credit risk, operational risk, compliance risk, liquidity risk, reputation risk, and strategic risk.ImplicationsBased on the analysis of the characteristics of the KPR Syariah iB Hebat at BPRS Dana Amanah Surakarta, the contract prospects to be developed are the salam contract, IMBT contract, and IMFD contract.Originality/NoveltyThis research made an important contribution in the form of contract prospects to be developed in the context of BPRS in Indonesia, which has similarities with KPR Syariah iB Hebat at BPRS Dana Amanah Surakarta.
Pandangan Fiqh Muamalat terhadap Upah Nazhir dalam UU No 40 Tahun 2004 Reyhan, Muhammad; Aziz, Muhammad Abdul; Sup, Devid Frastiawan Amir
AL-IKTISAB: Journal of Islamic Economic Law Vol. 8 No. 2 (2024)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/aliktisab.v8i2.12809

Abstract

Nazhir is an important element to ensure the productivity of waqf assets. However, often the welfare of nazhir and transparency in waqf management are not given enough attention. In Law Number 41 of 2004, it is stipulated that in carrying out their duties the waqf nazhir is entitled to receive compensation from the results of managing waqf assets in the amount of no more than 10% (ten percent). However, whether this is in accordance with the principles of fiqh muamalat. And being able to support the sustainability of waqf management is something that must be endeavoured. So with the existence of these regulations, regulators must ensure that waqf management can continue properly. This research aims to explain fiqh muamalat analysis regarding the rights of waqf nazhir which have been written in Law Number 41 of 2004 through the views of several Ulama and find out how it is implemented by the Indonesian waqf board as the regulator. This research uses qualitative methods with a normative juridical analysis to study the rules and norms of positive law by combining sharia rules and positive law. The wage for waqf nazhir written in Law Number 41 of 2004 of 10% can be justified in the view of scholars if the wakif does not specify it in the waqf pledge. But there will be criticism regarding the feasibility of nazhir wages regulated in laws that are still very general due to differences in the size of waqf assets and the workload of each nazhir if we look back at the details of the waqf property.
Sharia Financing Contracts on KPR Syariah iB Hebat Products at BPRS Dana Amanah Surakarta in the Perspective of Fatwa DSN-MUI Sup, Devid Frastiawan Amir; Firdaus, Muhammad Irkham; Bilhaq, Aqil Mu’tashim
Ta’wiluna: Jurnal Ilmu Al-Qur'an, Tafsir dan Pemikiran Islam Vol. 5 No. 2 (2024): Ta’wiluna: Jurnal Ilmu Al-Qur’an, Tafsir dan Pemikiran Islam
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian kepada Masyarakat (LP3M) IAIFA Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/takwiluna.v5i2.1646

Abstract

This research aims to positions the current contract conditions as a basis for future contract development in KPR Syariah iB Hebat product at BPRS Dana Amanah Surakarta. This research uses qualitative, descriptive, and field research methods. The results is, KPR Syariah iB Hebat products at BPRS Dana Amanah Surakarta currently still use murabahah contracts, istishna' parallel contracts, and musyarakah mutanaqisah contracts. Therefore, along with the continued development of BPRS Dana Amanah Surakarta and increasing customer interest in KPR Syariah iB Hebat product, contract development has become a very important need to be able to accommodate customer needs. So, having various contract variations will give rise to many product variations, so that customers have more options to meet their needs for KPR Syariah iB Hebat products at BPRS Dana Amanah Surakarta.
The Determinants of Tourist Visiting Interest in Sade Village Tourism Central Lombok Lahuri, Setiawan Bin; Putri, Sri Firda Rahmi Aliya; Sup, Devid Frastiawan Amir; Saleh, Muhammad Aunurrochim Bin Mas'ad
International Journal of Islamic Business and Economics (IJIBEC) Vol 9 No 1 (2025): Volume 9 Nomor 1 Tahun 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v9i1.9292

Abstract

This research aims to find out the influence of Destination Image and Service Quality on tourist Visiting Interest with Halal Attributes as intervening variables, as the determinants of tourist Visiting Interest in Sade Village Tourism Central Lombok. The increase in the Muslim population in the world has made halal tourism an increasingly important global phenomenon, considering the changing interest of tourists in a more holistic tourism experience based on religious values. Lombok is the only Indonesian region with the first Regional Regulation (PERDA) about halal tourism. This research is quantitative research with a Structural Equation Modeling (SEM) approach using SmartPLS software (v.3.2.9) with 97 respondents used as a sample. Data analysis techniques are used descriptive analysis, outer model measurement, inner model measurement, and hypothesis test. The result is, first, that Destination Image positively and significantly affects Visiting Interest. Second, there is no positive or significant influence of Service Quality on Visiting Interest. Third, Destination Image and Service Quality positively and significantly influence Visiting Interest in Sade village tourism through Halal Attributes. The implication is, first, the academics and policymakers should constantly monitor, evaluate, and complete all shortcomings in the facilities and infrastructure of Sade village tourism. This can provide comfort and satisfaction for the local community or tourists and increase the interest in tourist visits. Second, the practitioners (Sade village tourism managers) must continually improve the quality of services and infrastructure that can support tourists' needs, providing satisfaction that can later impact an increase in tourist visits.
Pendampingan Proses Produk Halal (PPH) dalam Program Sertifikasi Halal Gratis (Sehati) pada Produk Roti Sobek Trizta Sup, Devid Frastiawan Amir
Jurnal Aksi Afirmasi Vol. 4 No. 2 (2023): August 2023
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/jurnalaksiafirmasi.v4i2.1042

Abstract

Umat Islam menginginkan setiap produk wajib memiliki sertifikasi halal, artinya telah memenuhi standar kelayakan dan sesuai dengan syarat halal suatu produk menurut agama Islam. Masa penahapan pertama kewajiban sertifikat halal akan berakhir pada 17 Oktober 2024. Terdapat 3 (tiga) kelompok produk yang harus sudah bersertifikat halal seiring dengan berakhirnya penahapan pertama tersebut, produk makanan dan minuman, bahan baku, bahan tambahan pangan, dan bahan penolong untuk produk makanan dan minuman, serta produk hasil sembelihan dan jasa penyembelihan. Pendampingan PPH merupakan kegiatan untuk membantu pelaku usaha mikro dan kecil dalam memenuhi persyaratan pernyataan kehalalan produk. Pelaku usaha yang didampingi adalah Bapak Sutrisno, dengan jenis produk berupa produk bakeri dengan merek dagang Trizta. Dalam pengajuan sertifikasi halal ini, Bapak Sutrisno mengalami kesulitan dalam menggunakan komputer/laptop dan internet. Metode pendampingan yang dilakukan adalah pengumpulan data pelaku usaha, identifikasi produk, identifikasi bahan-bahan yang digunakan dalam produk, penyusunan alur proses produksi, submit data melalui laman https://ptsp.halal.go.id, verifikasi dan validasi data oleh Pendamping PPH, dan pemantauan status pengajuan hingga terbit sertifikat halal. Berdasarkan hasil pendampingan yang dilakukan, produk tersebut dinyatakan memenuhi persyaratan untuk mendapatkan sertifikat halal dari Program SEHATI. Proses pengajuan sertifikasi halal ini dimulai pada tanggal 26 Maret 2023 dan terbit sertifikat halal pada tanggal 10 Mei 2023 dengan nomor sertifikat ID35110002170720323 dengan masa berlaku hingga 09 Mei 2027.
The State's Efforts in Preserving the Environment Through Regulation Sup, Devid Frastiawan Amir
Sustainability (STPP) Theory, Practice and Policy Vol. 1 No. 2 (2021): Sustainability (STPP) Theory, Practice and Policy December Edition
Publisher : Pusat Kajian Berkelanjutan UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/sdgs.v1i2.1024

Abstract

Environmental Impact Assessment (EIA) must be owned by every business and/or activity that has an important impact on the environment. The EIA study covers various aspects and the results are very well used as material for making decisions on the feasibility of a business plan and/or activity. By including EIA in the planning process of a business and/or activity, a broader and deeper view will be obtained (so that optimal decisions can be made from the various available alternatives), as well as to consider the possible consequences in order to prepare steps to overcome negative impacts. and develop possible positive impacts. This study aims to describe regulations in Indonesia related to EIA. The method used is qualitative-descriptive-library. The results obtained are that there are several regulations regarding environmental conservation in Indonesia, namely Law No. 32/2009 concerning Environmental Protection and Management, PP No. 27/2012 concerning Environmental Permits, Permen LH No. 8/2006 concerning Guidelines for the Preparation of the EIA, and Permen LH No. 5/2012 concerning Types of Business and/or Activities Plans Required to Have an EIA.
Islamic Economic Perspectives on Sustainable Production and Environmental Stewardship Hartanto, Selamet; Amir Sup, Devid Frastiawan
Journal of Economicate Studies Vol. 5 No. 2 (2021): Journal of Economicate Studies
Publisher : Islamicate Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32506/joes.v5i2.890

Abstract

This article examines the interconnection between production and environmental sustainability through the lens of Islamic economics. It explores how core Islamic principles such as khilāfah (stewardship), mīzān (balance), maṣlaḥah (public interest), and ʿadl (justice) provide an ethical foundation for sustainable economic behavior. Using a qualitative approach rooted in document analysis, the study synthesizes classical Islamic teachings with contemporary environmental policy and sustainability science. The findings highlight the potential for operationalizing Islamic ethics through green sukuk, environmental waqf, and Shariah-based policy reforms. Unlike secular models that rely on external enforcement, Islamic ethics embed ecological care within spiritual obligations. The study offers a normative and practical framework that redefines production as a trust-oriented and ecologically responsible process. It contributes both theoretically and practically to developing faith-based models of sustainability, urging policymakers and institutions to integrate Islamic values into environmental governance and production systems.
The analysis of sharia compliance in the implementation of KPR Syariah iB Hebat product at BPRS Dana Amanah Surakarta Sup, Devid Frastiawan Amir; Firdaus, Muhammad Irkham; Bilhaq, Aqil Mutashim
Journal of Islamic Economics Lariba Vol. 9 No. 2 (2023)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol9.iss2.art1

Abstract

IntroductionBPRS Dana Amanah Surakarta, as part of a sharia entity, has an obligation to comply with sharia. One of the products implemented is KPR Syariah iB Hebat financing.ObjectivesThis research aims to analyze sharia compliance in the implementation of KPR Syariah iB Hebat products at BPRS Dana Amanah Surakarta, as well as the role of DPS in controlling and supervising every operational activity and product so that it remains in accordance with sharia regulations and principles. MethodThis research used a qualitative approach, in the form of field research, to describe the field data obtained and analyzed in this research.ResultsThe contract used in the KPR Syariah iB Hebat product at BPRS Dana Amanah Surakarta is a murabahah, istishna’ parallel, and musyarakah mutanaqishah contracts, based on DSN-MUI fatwa. The provisions listed in the DSN-MUI fatwa are then compiled into a letter of agreement. DPS supervises the development of new BPRS products and activities and supervises BPRS activities. Until now, there have been no findings of serious deviations from sharia aspects at BPRS Dana Amanah Surakarta, usually the findings are limited to administrative requirements that can be fulfilled. ImplicationsBPRS Dana Amanah Surakarta should maintain the sharia compliance for KPR Syariah iB Hebat and its other financial products. Other Islamic micro financial institutions can follow the steps taken by BPRS Dana Amanah Surakarta to engineer its financial products.Originality/NoveltyThis research made an important contribution in the form of concepts and implementation on sharia compliance, which is a part that should not be separated from the activities of sharia entities, as a reference for analyzing and developing the financial, economic, and Islamic business in the future.
Pendampingan UMKM Dalam Analisa Potensi Pengembangan UMKM Melalui Digitalisasi Produk UMKM di Desa Plancungan, Slahung, Ponorogo, Jawa Timur Sup, Devid Frastiawan Amir; Bin Lahuri, Setiawan; Kamaluddin, Imam; Umam, Khoirul; Mahfudz, Akhmad Affandi; Fathurrohman, Robby; Abdurrahman , Hujjatul Islam Musthafa; Izzatullah, Faiz; Hakim, Wildan; Ramadhan, Naufal Azmi; Setiaji, Izzuddien; Munir, Muhammad Hadi Wijaya; Jafar, Abdul; Ramadhan, Excel Abu; Choir, Muhammad Iqbal; Al Maskuri, M. Mava Saputra
An Naf'ah: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Agustus
Publisher : Lembaga Penelitian, Penerbitan dan pengabdian kepada masyarakat (LP3M) STIT Al-Urwatul Wutsqo Jombang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54437/annafah.v3i2.2047

Abstract

Plancungan village, a small village in Indonesia, has experienced various challenges in developing its Micro, Small, and Medium Enterprises (MSMEs). This article discusses the assistance of digitalization of MSMEs products in Plancungan village which is carried out with the aim of increasing competitiveness and market access for MSMEs. The MSMEs products selected are melons, herbal medicine, tempe, crackers, and pottery. This assistance uses training methods for the use of digital technology, website creation and management, and marketing strategies through social media. The results of this assistance show that MSMEs in Plancungan village have experienced increased sales and wider market exposure. In addition, this digitalization assistance also helps MSMEs to be more adaptive to increasingly dynamic market changes. The recommendation that can be given is to continue to develop digital skills and increase cooperation with related parties in order to expand market reach. With the ongoing collaboration and innovation efforts, it is hoped that MSMEs Plancungan village can continue to grow and become one example of success in facing this digital era, and can be an inspiration for other MSMEs to continue to adapt and develop amidst the increasingly tight competition in this digital era. With the increasing development of technology and digitalization, MSMEs Plancungan village is expected to be able to take advantage of existing opportunities to continue to grow and compete in the global market.
Co-Authors Abdul Jafar Abdul, Muhammad Abdullah Chamber Abdurrahman , Hujjatul Islam Musthafa Achmad Michael Adi Putra Ahmad Yahya Akhmad Affandi Mahfudz Akhmad Affandi Mahfudz Al Maskuri, M. Mava Saputra Annas Syams Rizal Fahmi Aqil Mu’tashim Bilhaq Arif Dian Santoso Arifin, Mohamad Zaenal Azidni Rofiqa Azzahid, Ziad Abdurrahman Bilhaq, Aqil Mu'tasim Bilhaq, Aqil Mutashim Bilhaq, Aqil Mu’tashim Choir, Muhammad Iqbal Daud Sukoco Eko Nur Cahyo Elsyafa, Thoriq Izza Excel Abu Ramadhan Fadhila Sukur Indra Faiz Izzatullah Faridl Noor Hilal Fatahna Fathan Mubina Fathurrohman, Robby Handoko, Gesang Dwi Hasanuddin Yusuf Adan Hibatullah, Lutfhi Ilham Hujjatul Islam Musthafa Abdurrahman Ibnu Yaqzan Qurany Ibrahim Fahad Sulaiman Ifandi Suhendi Imam Kamaluddin Iman Nur Hidayat Izzatullah, Faiz Izzuddien Setiaji Jafar, Abdul Khamid, Mohammad Abdul Khoirul Umam Lathiif Chandra Septian Lucky Adha Febrian M. Mava Saputra Al Maskuri Masruri, Achmad Hasyim Maylaffasya, Ghiyatska Shairafi Meitria Cahyani Milenia Ayu Saraswati Mohammad Ghozali Mohammad Ghozali, Mohammad Mohammad Syifaurrosyidin Muhammad Abdul Aziz Muhammad Abdul Aziz Muhammad Hadi Wijaya Munir Muhammad Haidar Muhammad Halimul Umam Muhammad Iqbal Choir Muhammad Irkham Firdaus Muhammad Syamsul Arifin, Muhammad Syamsul Munir, Muhammad Hadi Wijaya Namira Muthia Rosalina Naufal Azmi Ramadhan Nawawi, Barkaa Alhudaebi Nisa, Ulfatun Wahidatun Nur Ihsan Nurizal Ismail Nurizal Ismail Nurizal Ismail Prastyaningsih, Ika Putra, Rafif Mulana Putri, Sri Firda Rahmi Aliya Rachmawati, Andini Ramadhan, Excel Abu Ramadhan, Naufal Azmi Retnowati, May Shinta Reyhan, Muhammad Rizky, Al Dihan Fiery Robby Fathurrohman Rofiqa, Azidni Rokhmat Muttaqin Sabaruddin Sahira Sajjadia Luthia Sahputra, Jaya Saipul Nasution Saleh, Muhammad Aunurrochim Bin Mas'ad Savier Nayaka Gunawardana Sa’diah, Zulfatus Selamet Hartanto Selamet Hartanto Setiaji, Izzuddien Setiawan Bin Lahuri Shinta, May Siti Aisyah Siti Aisyah Siti Aisyah Sulaiman, Ibrahim Fahad Sup, Amir SYAMSURI Tajudin, Hafidh Tegas Bijaksana Wildan Hakim Wildan Hakim, Wildan Winarno, Rivaniansyah Siacahyo Yeni Zannuba Arifah Zannuba, Yeni Zulfatus Sa’diah