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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi & Studi Pembangunan Jurnal Asy-Syari'ah Ziswaf : Jurnal Zakat dan Wakaf Jurnal Ekonomi Islam Syi'ar Iqtishadi Ihtifaz: Journal of Islamic Economics, Finance, and Banking SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal Manajemen Universitas Bung Hatta El-kahfi : Journal of Islamic economics Inovasi Kurikulum ALMUJTAMAE: Jurnal Pengabdian Masyarakat JURNAL AGROINDUSTRI HALAL IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Jurnal Ekonomi Islam Jurnal Abdimas Indonesia Sharef: Journal of Sharia Economics and Finance IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies Masyarakat: Jurnal Pengabdian Al-Infaq : Jurnal Ekonomi Islam
Dian Friantoro
Halal Quality Management Department, Faculty Of Islamic Studies, University Of Siliwangi, Tasikmalaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Akuntabilitas Pengelolaan Dana Sosial oleh Tokoh Agama: Perspektif Etika Akuntansi Sugianti, Dara Nauria; Maulidiah, Winda; Putri, Nazwa Pramono; Ikram, Fathia Nur; Daffa Pradipa, Moch. Andra; Salsabila, Dea Kurnia; Friantoro, Dian
Sharef: Journal of Sharia Economics and Finance Vol 3 No 1 (2025): Journal of Sharia Economics and Finance Vol. 3 No. 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jsef.v3i1.1114

Abstract

Penulisan ini bertujuan untuk menganalisis akuntabilitas pengelolaan dana sosial oleh tokoh agama (ulama) berdasarkan perspektif etika akuntansi, dengan berfokus pada penggalangan dana yang dilakukan Ustadz X untuk Palestina. Akuntabilitas merupakan aspek penting dalam menjaga transparansi dan kepercayaan masyarakat terhadap pihak yang mengelola dana sosial, termasuk ulama. Pengelolaan dana yang sesuai dengan prinsip etika akuntansi, seperti integritas, objektivitas, dan tanggung jawab, diharapkan dapat memastikan distribusi dana yang tepat bagi penerima manfaat. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dengan data yang diperoleh melalui studi literatur. Hasil analisis menunjukkan bahwa pengelolaan dana sosial yang dilakukan ustadz X terbukti sesuai dengan etika akuntansi. Selain itu, transparansi dalam pelaporan dana sosial sangat penting untuk meningkatkan kepercayaan masyarakat. Penelitian ini diharapkan dapat memberikan kontribusi untuk mrningkatkan kualitas dalam pengelolaan dana sosial, serta memperkuat prinsip akuntabilitas dimasa mendatang.
BUILDING ASNAF ENTREPRENEURSHIP IN INDONESIA: A PROPOSED PROGRAM FOR AMIL ZAKAT INSTITUTIONS Friantoro, Dian; Jatnika, Muhammad Dzulfaqori; Andani, Listia; Mutmainah, Lu'liyatul; Rahmat, Biki Zulfikri
Asy-Syari'ah Vol. 24 No. 2 (2022): Asy-Syari'ah
Publisher : Faculty of Sharia and Law, Sunan Gunung Djati Islamic State University of Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/as.v24i2.23067

Abstract

Abstract: Currently, the distribution of zakat is usually carried out consumptively to meet the basic needs of mustahiq (zakat recipient). Consumptive zakat provides a short-term effect and a dependency effect for asnaf (mustahiq). Therefore, zakat institutions can begin to develop sustainable productive zakat schemes for the welfare of mustahiq. The research aims to design a program and implementation model for Indonesia’s Asnaf Entrepreneurship Program (AEP). This research uses a qualitative approach with descriptive-analytical methods through literature studies. The AEP program is aimed for asnaf, who meets the criteria of people in need and people experiencing poverty but have the capability to run a bussiness, both physically and mentally. Furthermore, the asnaf are given business assistance by zakat institutions. Assistance can be in the form of a capital loan with a qardh contract,  while business assistance can be in the form of consulting, training, and monitoring to achieve a profitable and sustainable business. AEP is implemented using the concept of collaborative management. Several zakat institutions may build an AEP compartment to support AEP applications. Mustahiq also can create a community based on the type of business or place of residence. AEP implementation may be challenging but has potential, not only for the benefit of asnaf but also for its multiplier effect on the Indonesian economy.
Pendampingan Literasi Keuangan Syariah sebagai Upaya Pencegahan Akses terhadap "Bank Emok" Zulfikri Rahmat, Biki; Wijaya, Trisna; Friantoro, Dian
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): April
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i1.15968

Abstract

Pendidikan literasi keuangan syariah belum menjangkau seluruh daerah di Indonesia. Memanfaatkan kondisi ini, banyak oknum yang menyediakan pinjaman ilegal berkedok penipuan di pelosok desa. Oknum yang menyediakan jasa pinjaman tersebut dikenal dengan “Bank Emok” yang saat ini merebak dan sangat meresahkan masyarakat. Pinjaman ini sebagai cara baru rentenir beroperasi dengan target ibu rumah tangga atau siapapun yang tertarik dengan pinjaman mudah. Tujuan pengabdian ini adalah untuk meningkatkan literasi keuangan syariah dikalangan masyarakat khususnya masyarakat desa. Diharapkan dengan adanya kegiatan pengabdian ini dapat memperkuat inklusi keuangan syariah dan menimalisir dampak dari “bank emok”. Kegiatan pengabdian ini dilakukan dengan cara sosialisasi, pendidikan dan pelatihan. Materi yang diberikan antara lain mengenai pengenalan terhadap bank emok, perencanaan keuangan syariah keluarga, akad dan produk keuangan syariah, dan manajemen utang dalam islam. Hasil kegiatan menunjukkan bahwa pemahaman masyarakat mengenai literasi keuangan syariah mengalami peningkatan dari skor 40,44 menjadi 73,33. Masyarakat memahami adanya pengaruh buruk dari Bank Emok sehingga dapat menghindarinya.
Islamic Ecosystem To Enhance Fisheries Sector: The Role Of Pesantren And Kampus Merdeka Program In Tasikmalaya Mutmainah, Lu'liyatul; Friantoro, Dian; Rafiqi, Yusep; Joni
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 2 No. 1 (2023): Terbitan Volume 2 Nomor 1, April 2023
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v2i1.16

Abstract

Being a maritime country and the second largest fish producer in the world, Indonesia has enormous potential in the fishing industry. However, there are various problems, especially for residents of coastal areas or fish farmers. One of them is the mechanism of funding and income that is not ideal for meeting the needs of fishermen, including in the area around Tasikmalaya. Tasikmalaya, as an area whose Islamic culture colors life has the potential for human resources. The communities in Tasikmalaya have adequate religious understanding. This study aims to develop an ecosystem model for community empowerment based on Islamic principles. “Pesantren” and “Kampus Merdeka” programs obtain to support and empower fishing communities or fish cultivating communities. This conceptual research uses a qualitative descriptive method with content analysis from various literature and interview. This research provides an innovative ecosystem model that supports coastal communities or fish farming communities in understanding fishing business processes, sharia-compliant business procedures, and improving financial literacy. To meet the goals of fishermen's welfare, collaboration from various stakeholders is needed. Islamic financial instruments can be optimized for the fisheries sector.
Faktor-Faktor yang Mempengaruhi Keberhasilan Usaha Mustahik pada Program Zakat Produktif di Baznas Kabupaten Tasikmalaya Rahmawati, Agnia; Zulfikri Rahmat, Biki; Friantoro, Dian
IJABAH Vol. 3 No. 2 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i2.5344

Abstract

This study aims to analyze the factors influencing the business success of mustahik in the productive zakat program managed by BAZNAS Tasikmalaya Regency. Using a quantitative approach and purposive sampling, this research involved 71 mustahik beneficiaries of capital assistance from the BMM (BAZNAS Microfinance Masjid), Z Chicken, and Z-Mart programs. The variables examined include business assistance, business capital, business motivation, and business environment, with multiple regression analysis as the main analytical tool. The findings indicate that all variables have a positive and significant effect, both partially and simultaneously, on business success. These results highlight the importance of assistance, capital, motivation, and the business environment in fostering the economic independence of mustahik. Beyond its practical implications for BAZNAS in strengthening economic empowerment strategies, this research also contributes to the theoretical development of Islamic philanthropy studies, particularly in positioning productive zakat as a sustainable instrument for poverty alleviation.
PENINGKATAN NILAI TAMBAH RUMPUT LAUT MENJADI PRODUK AGAR-AGAR UNTUK DIVERSIFIKASI EKONOMI MASYARAKAT Yuniasih, Yuyun; Masitoh, Noneng; Rosyadi, Agi; Hidayat, Deny; Friantoro, Dian
Masyarakat: Jurnal Pengabdian Vol. 2 No. 4 (2026)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/m-jp.v2i4.542

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan melalui skema Program Pengabdian Berbasis Kewirausahaan (PPBK) di Desa Putrapinggan, Kecamatan Kalipucang, Kabupaten Pangandaran. Tujuan utama program adalah memberdayakan masyarakat pesisir melalui peningkatan keterampilan dan pemanfaatan potensi lokal rumput laut. Permasalahan mitra meliputi keterbatasan pengetahuan dalam mengolah rumput laut menjadi produk bernilai tambah serta kurangnya kemampuan dalam melakukan pemasaran produk secara lebih luas. Untuk menjawab persoalan tersebut, tim pelaksana melaksanakan pelatihan pengolahan rumput laut menjadi produk diversifikasi berupa agar-agar, pendampingan pemasaran digital, serta penguatan kelembagaan lokal yang melibatkan aparat desa, Karang Taruna, dan kelompok PKK. Hasil kegiatan menunjukkan adanya peningkatan keterampilan masyarakat dalam mengolah rumput laut menjadi produk inovatif serta meningkatnya pemahaman mengenai strategi pemasaran digital. Selain itu, program ini mendorong terbentuknya kolaborasi antarkelompok masyarakat sehingga tercipta peluang pengembangan usaha yang lebih berkelanjutan. Implikasi kegiatan ini adalah terciptanya model pemberdayaan berbasis potensi lokal yang mampu meningkatkan kondisi ekonomi masyarakat pesisir dan memperkuat kemandirian ekonomi desa.
Intention to Use Islamic Fintech among MSMEs: Knowledge of Sharia Prohibition Approach Jatnika, Muhammad Dzulfaqori; Friantoro, Dian; Muhammad, Mumuh; Iskandar, Iskandar; Alikhan, Liya Ur Rahman Liyakath
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 19 No 1 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i1.24443

Abstract

The purpose of this study is to investigate the influential factors on behavioral intentions toward Islamic fintech use among Micro, Small and Medium Enterprises in Indonesia. The author adds a new research model about intention to use in the form of Technology Acceptance Model, Knowledge of Sharia Prohibition, Word of Mouth and Trust which has not been used in other studies. This research utilized a quantitative approach, an online survey was distributed to 350 MSMEs owners. The data collected from the participants were subjected to Structural Equations Modeling-Partial Least Squares (SEM-PLS) analysis, enabling a thorough examination of the variables under investigation. The results show that the variable of word of mouth and perceived ease of use have positive and significant impact on perceived usefulness. In addition, the variable of trust and perceived usefulness influence attitude significantly. This study also indicates that attitude affects intention to use Islamic fintech significantly. Then, the Attitude mediates the relationship between perceived usefulness and trust and Intention to use Islamic fintech. The findings of this study will be useful for policy makers and managers of Islamic fintech companies because it can help them find out the factors that drive intention to use Islamic fintech services.
Infak dan Kesehatan: Strategi Penyediaan Layanan Kesehatan bagi Masyarakat Marginal Juvither Teguh Alfharizqi, Mochammad; Noer Destiana, Alifvia; Puspa Dewi, Ranti; Arwini Gunawan, Sandra; Rahmania Salsabila, Syifa; Friantoro, Dian
El-kahfi | Jurnal Ekonomi Islam Vol 5 No 02 (2024): economics and islamics economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v5i02.349

Abstract

Infak or donation is an act of giving a portion of wealth or resources for the public benefit which is intended solely for the sake of Allah, without expecting any material return. It has the potential to address social injustice problem that occurs on marginalized communities, for example to solve healthcare disparities among communities due to financial constraints. This research aims to explore the strategies of infaq as an alternative funding source for the marginalized community using a literature review approach. The results of this study show that infaq has the potential to be an alternative source of funding for public health services. With an inclusive and sustainable funding strategy and mechanism, this idea can have implications for public awareness to maximize infaq management. A good infaq management strategy can expand access to fair and equitable health services, especially for marginalized communities.
ECONOMIC EMPOWERMENT OF PESANTREN AND ITS IMPACT ON COMMUNITY WELFARE IN RAJAPOLAH, TASIKMALAYA: A CIBEST MODEL APPROACH Milah, Joharul; Nasrulloh, Agus Ahmad; Friantoro, Dian
Al-Infaq: Jurnal Ekonomi Islam Vol. 15 No. 1 (2024): MARET
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/alinfaq.v15i1.2155

Abstract

This study aims to determine the impact of economic empowerment program of islamic boarding school or pesantren through the procurement of the Laundry business unit of Pesantren Darussalam in Rajapolah Tasikmalaya by measuring community welfare after participating in the the Pesantren economic empowerment program. The research method used is descriptive quantitative using the CIBEST Model which measures the level of material and spiritual welfare of the community. The data collection technique in this study used a questionnaire with a sample size of 39 people who had participated in the DN Laundry business unit program. The results showed that the economic empowerment of Pesantren Darussalam Rajapolah Tasikmalaya through the DN Laundry business unit program can increase community income and spirituality. This shows that the DN Laundry business unit program is the right empowerment program to have a positive impact on improving community welfare.
EXPLORING MUSLIM CONSUMERS' INTENTIONS TOWARD IMPORTED HALAL FOOD: AN INTEGRATION OF TCV AND TPB Jatnika, Muhammad Dzulfaqori; Friantoro, Dian; Bunda, Cici Aulia Permata; Rahmawati, Yesi
Ekonomi Islam Vol. 16 No. 2 (2025): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v16i2.20733

Abstract

Research aims: To examine the consumption value factors influencing Muslim consumers’ purchase motives for imported halal products in West Java and to analyze the role of attitude, subjective norms, and perceived behavioral control in shaping purchase intention. Design/Methodology/Approach: A quantitative approach was applied through a survey of 273 purposively selected respondents, with data analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Research findings: The results show that attitude and perceived behavioral control significantly affect purchase intention, whereas subjective norms have no meaningful impact. Quality, price, and emotional values strongly influence attitude and, through it, enhance behavioral intention, while conditional values show no significant role. These findings suggest that intrinsic consumption values and positive attitudes are the main drivers of intention, highlighting the limited effect of social and situational factors. Theoretical Contribution/Originality: Integrates the Theory of Consumption Values (TCV) and the Theory of Planned Behavior (TPB) to explain how intrinsic motivations outweigh external pressures in shaping halal consumption behavior. Practitioners/Policy Implications: Practically, policymakers and halal certification bodies should strengthen trust in product quality and authenticity while fostering emotional engagement through branding and communication strategies. Rather than focusing on social influence or temporary promotions, sustainable growth in halal consumption depends on nurturing intrinsic values and favorable consumer attitudes. Research Limitations/Implications: The study is limited to Muslim consumers in West Java; future research could employ longitudinal or mixed methods, compare regions, or explore variables such as religiosity, trust in certification, and digital influence.
Co-Authors Akhmad Akbar Susamto Alikhan, Liya Ur Rahman Liyakath Andani, Listia Arwini Gunawan, Sandra Biki Zulfikri Rahmat Biki Zulfikri Rahmat Cici Aulia Permata Bunda, Cici Aulia Permata Daffa Pradipa, Moch. Andra Deny Hidayat Fitra Prasapawidya Purna Iis Aisyah Ikram, Fathia Nur Imam Wahyudi Indrawan Iskandar Iskandar Jatnika, Muhammad Dzulfaqori Joni Juvither Teguh Alfharizqi, Mochammad Lu'liyatul Mutmainah Lu'liyatul Mutmainah Masitoh, Noneng Maulidiah, Winda Milah, Joharul Mumuh Muhammad Nasrulloh, Agus Ahmad Neneng Ela Fauziyyah Noer Destiana, Alifvia Puspa Dewi, Ranti Putri, Nazwa Pramono Qiny Shonia Az Zahra Rafiqi, Yusep Rahmania Salsabila, Syifa Rahmat, Biki Zulfikri Rahmawati, Agnia Rahmawati, Yesi Ramdani Ramdani Rifaldi Majid Rifky Wahyu Ramadhan Rosyadi, Agi Salsabila, Dea Kurnia Sariyatul Ilyana Sugianti, Dara Nauria Trisna Wijaya Yuniasih, Yuyun Zulfikri Rahmat, Biki