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All Journal Jurnal Hortikultura Indonesia (JHI) PROSIDING SEMINAR NASIONAL Wacana, Jurnal Sosial dan Humaniora Arena Hukum IJTIHAD Jurnal Al-Bayan: Media Kajian dan Pengembangan Ilmu Dakwah Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Pendas : Jurnah Ilmiah Pendidikan Dasar Manajer Pendidikan: Jurnal Ilmiah Manajemen Pendidikan Program Pascasarjana MUWAZAH: Jurnal Kajian Gender Mudir : Jurnal Manajemen Pendidikan Forum Tarbiyah Borneo Nursing Journal (BNJ) Jurnal Bina Ummat: Membina dan Membentengi Ummat Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Jendela Bunda Program Studi PG-PAUD Universitas Muhammadiyah Cirebon Jurnal Sistem Informasi Jurnal Ilmiah Wahana Pendidikan Journal of Midwifery and Public Health International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Sistem Informasi Bisnis (JUNSIBI) Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Formosa Journal of Sustainable Research (FJSR) Adz-Zikr: Jurnal Pendidikan Agam Islam International Journal of Education and Literature (IJEL) Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Jurnal Riset Rumpun Agama dan Filsafat Jurnal Mutiara Ilmu Akuntansi Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Al Hanin Jurnal Manajemen dan Ekonomi Kreatif Jurnal Pendidikan dan Ilmu Sosial Guruku: Jurnal Pendidikan dan Sosial Humaniora Jurnal An-Najat: Jurnal Ilmu Farmasi dan Kesehatan Vilvatikta: Jurnal Pengembangan Bahasa dan Sastra Daerah Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Wisesa: Jurnal Pengabdian Masyarakat Chatra: Jurnal Pendidikan dan Pengajaran Jurnal Media Akademik (JMA) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi JURNAL PENA PAUD International Journal of Social and Education (INJOSEDU) SYAIKHONA: Jurnal Magister Pendidikan Agama Islam Al-Bidayah : jurnal pendidikan dasar Islam Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Jurnal Padamu Negeri Journal of International Islamic Law, Human Right and Public Policy Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat AL-Ikhtiar : Jurnal Studi Islam An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) TA’AWUN: Jurnal Pengabdian HARAMAIN : Jurnal Manajemen Bisnis
Siti Rohmah
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Veterinary Other

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ANALYSIS OF SMART CONTRACT IN DECENTRALIZED FINANCE (DEFI) FROM THE PERSPECTIVE OF FIQH MUAMALAH AND MAQĀṢID AL-SHARĪ‘AH Sugiarto, Fanidio Muhammad Ariq; Nur Chanifah; Siti Rohmah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

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

Abstract

The rapid development of blockchain technology has introduced smart contracts as automated digital agreements widely used in the Decentralized Finance (DeFi) ecosystem. These contracts operate without intermediaries and execute transactions based on algorithmic conditions, creating new legal and sharia implications. This study aims to analyze the validity of smart contracts as akad (contracts) within the framework of fiqh muamalah and to formulate regulatory needs based on maqāṣid al-sharī‘ah and positive law. This research uses normative juridical methods with statutory, conceptual, and sharia approaches by examining legal doctrines, regulations, and Islamic jurisprudence principles. The results show that smart contracts can qualify as valid akad if pillars and conditions of contract are fulfilled, including parties, consent, object, and lawful purpose, although digital consent and automated execution require interpretative expansion. From the maqāṣid perspective, smart contracts potentially support protection of wealth (ḥifẓ al-māl), transparency, and efficiency, but also pose gharar and risk if coding errors and regulatory gaps exist. Therefore, integrative regulation and sharia compliance standards are necessary to ensure legal certainty and maslahah in DeFi transactions.
SANCTIONS ON MUZAKKI IN THE COMPILATION OF SHARIA ECONOMIC LAW IN THE REVIEW OF MAQASHID SYARIAH JASSER AUDA Dzaky Adam Thamrin; Nur Chanifah; Siti Rohmah
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v4i1.191

Abstract

This research is based on the existence of Article 684 of the Supreme Court Regulation (Perma) Number 2 of 2008 concerning the Compilation of Sharia Economic Law (KHES) which regulates sanctions for muzakki who do not pay zakat, this provision is not implemented in practice. This condition indicates the incompleteness of the regulation of zakat sanctions resulting in its implementation in Indonesia tending to be understood as a voluntary moral obligation. This phenomenon is reviewed using the framework of the six elements of maqashid sharia proposed by Jasser Auda, namely cognitions, holism, openness and self-renewal, interrelated hierarchy, multi-dimensionality, and purposefulness which are the measures of benefit in Islamic law. The aim is to reveal the problems that exist in the regulation of sanctions for muzakki in Article 684 KHES so that the regulation is not implemented. The method used in this normative legal research is a statutory approach and analyzed descriptively analytically. The results of this study indicate that there are deficiencies in the rules of sanctions for muzakki who do not pay zakat in Article 684 of the KHES, so that the article cannot be implemented. Among them are the inconsistency of norms with fiqh, unfair imposition of sanctions, traditions of how to pay zakat which are factors in the inability of sanctions to be implemented, incomplete formal legal rules in enforcing zakat sanctions, inconsistencies with existing legal realities, ambiguity in the composition of articles which causes confusion in interpreting articles, as well as the non-recognition of KHES sanctions in the hierarchy of laws and regulations, and the unavailability of adequate formal law to realize the benefit.
STUDI KOMPARATIF KINERJA WIRAUSAHA/PELAKU ‎UMKM DALAM ‎PERSFEKTIF GENDER PADA INDUSTRI ‎KREATIF DI KOTA SAMARINDA Setiawati, Erni; Rudy Syafariansyah; Siti Rohmah; Agus Riyanto; Linda Memi Zhara; Chrisna Monica Asa
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret (In Press)
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3912

Abstract

Penelitian ini bertujuan untuk membandingkan kinerja wirausaha/pelaku UMKM ‎perempuan ‎dan ‎laki-laki dalam industri kreatif. Melalui pendekatan kuantitatif, ‎penelitian ini akan ‎menganalisis ‎perbedaan kinerja yang signifikan antara kedua ‎kelompok. Subjek penelitian ‎adalah para ‎‎wirausaha/pelaku UMKM yang bergerak ‎di sektor industri kreatif yang ada di 10 ‎‎Kecamatan di ‎Kota Samarinda. ‎Penentuan jumlah sampel secara proporsional, sehingga ‎terdapat minimal 100 ‎‎hingga maksimal 150 orang responden. ‎Sumber data penelitian ini ‎menggunakan ‎sumber data ‎primer yang dikumpulkan secara langsung dari para ‎‎wirausaha/pelaku ‎UMKM di Kota ‎Samarinda. Instrumen pengumpulan data menggunakan ‎‎kuisioner. Untuk variabel dependen ‎‎(kelompok yang ingin diprediksi) bersifat ‎kategorik ‎‎(skala ‎nominal atau ordinal) dan variabel ‎independen (variabel prediktor) ‎‎bersifat numerik (skala ‎interval atau rasio). Untuk ‎pertanyaan ‎terbuka memberikan ‎ruang bagi responden untuk ‎memberikan ‎jawaban yang lebih bebas dan ‎rinci. ‎Penelitian ini menggunakan ‎Analisis ‎Komparatif Deskriptif dan Analisis ‎Komparatif ‎Inferensial, menggunakan uji statistik Uji-t ‎‎Independen (Independent ‎Samples t-Test) dan Uji ‎Mann-Whitney U‎. Variabel-variabel dalam ‎penelitian ini ‎adalah variabel dependen yaitu ‎kinerja ‎wirausaha UMKM sebagai variabel ‎‎dependen kategorikal dengan pengelompokan Group 1 ‎‎adalah wirausaha laki-laki ‎dan Group 2 ‎adalah wirausaha perempuan. Untuk ‎variabel ‎independen Usia (X1), ‎Pendidikan ‎‎(X2), ‎Frekuensi Pelatihan (X3), Skala Usaha (X4), Lama ‎Usaha (X5), ‎Jumlah ‎Tenaga Kerja (X6), ‎Omset Usaha (X7). ‎ Penelitian ini melibatkan 150 ‎‎responden pelaku UMKM industri kreatif ‎di ‎Kota Samarinda, terdiri dari 68 ‎wirausaha laki-laki ‎‎(45,3%) dan 82 ‎wirausaha perempuan ‎‎(54,7%). Industri kreatif ‎yang mendominasi adalah ‎‎kuliner (35%), fashion (30%), kerajinan ‎tangan (20%), ‎dan jasa digital (15%). ‎Berdasarkan hasil ‎uji statistik Uji-t ‎Independen dan Uji ‎‎Mann-Whitney U‎; Usia (X1); secara rata-rata dan standar ‎deviasinya, wirausaha ‎laki-laki ‎memiliki usia ‎sedikit lebih tua (34,5 ± 7,2 tahun) dibandingkan ‎wirausaha ‎perempuan ‎‎(32,1 ± ‎‎6,8 tahun). Pendidikan (X2);‎ tingkat pendidikan formal ‎wirausaha ‎laki-laki secara rata-rata ‎sedikit ‎lebih tinggi (3,8 ± 0,9 D3/S1) ‎dibandingkan wirausaha ‎perempuan (3,5 ± 0,8 SMA/D3). ‎‎Frekuensi Pelatihan ‎‎(X3)‎; wirausaha perempuan rata-rata ‎mengikuti lebih banyak ‎pelatihan ‎‎(5,3 ± 2,1 ‎kali) dibandingkan wirausaha laki-laki (4,1 ± 1,8 ‎‎kali). Skala Usaha (X4);‎ wirausaha ‎laki-laki memiliki skala ‎usaha yang sedikit lebih besar (2,9 ± ‎‎0,7 rata-‎rata mendekati usaha ‎‎menengah) dibandingkan wirausaha perempuan (2,5 ± 0,6 ‎rata-rata ‎‎mendekati usaha kecil). ‎Lama Usaha (X5); wirausaha laki-laki memiliki ‎rata-rata lama usaha (6,2 ‎‎± 3,1 ‎tahun), ‎sedangkan wirausaha perempuan (5,8 ± 2,9 ‎tahun). Jumlah Tenaga Kerja (X6); ‎wirausaha ‎laki-‎laki mempekerjakan rata-rata ‎‎(7,8 ± 4,3 orang), sedangkan wirausaha ‎perempuan ‎‎mempekerjakan rata-rata (5,1 ± ‎‎3,2 orang). Omset Usaha (X7); omset usaha bulanan ‎wirausaha ‎‎laki-laki secara rata-‎rata lebih tinggi (35,2 ± 18,5 juta Rupiah) ‎dibandingkan wirausaha ‎‎perempuan ‎‎(28,7 ± 15,9 juta Rupiah).‎
FUNGSI DAN PENERAPAN TASAWUF DALAM KEHIDUPAN MASYARAKAT MODERN Sofia Maqom; Siti Rohmah; Ahmad Salafudin; Sobirin
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 02 (2025): Volume 11 No. 02 Juni 2025 In Build
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i02.6621

Abstract

This study aims to examine the role of the application of Sufism in the lives of today's society, with a focus on its contribution to facing social challenges, mental health, and character building. Through a literature study approach, this study presents various literature, including books, articles, and journals that discuss Sufism and its relevance in the context of modern life. Sufism, which is known for its teachings on inner peace, self-control, and values ​​such as tolerance, compassion, and good deeds, shows great potential in overcoming the moral and social problems of today's society. Practices such as dhikr and meditation have been proven effective in reducing stress, improving mental health, and forming positive character. Moreover, the values ​​of Sufism also offer an approach to easing social conflict and building a peaceful and harmonious society. The results of this study indicate that Sufism not only enriches individual spirituality, but also has a real impact on improving social, mental, and character aspects in the modern era. Therefore, Sufism is seen as an important means to form a more tolerant, noble, and compassionate society. Keywords: Sufism, Society, Modern;
IMPLEMENTASI DUPONT SYSTEM DENGAN TIME SERIES APPROARCH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) DALAM PENILAIAN KINERJA KEUANGAN SEKTOR FMCG wahyuti, sri; M. Astri Yulidar abbas; Siti Rohmah; Agus Riyanto; Rio Chandra; Yohanes Christian J.
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret (In Press)
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3557

Abstract

This study implements the DuPont System with Time Series Approach (TSA) and Cross-Sectional Approach (CSA) to assess the financial performance of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The objective is to evaluate financial performance using the DuPont System under both TSA and CSA frameworks. This research adopts a qualitative descriptive approach, collecting and analyzing company data to provide a comprehensive overview of the subject. Unlike hypothesis-driven studies, descriptive research focuses on presenting variables, phenomena, or conditions as they exist. Data was gathered through secondary sources, primarily from IDX publications, using documentation and literature review methods. Analytical techniques included statistical analysis and hypothesis testing. The analysis results show that PT. Mayora recorded the best performance with an ROE of 104.98% in 2024, supported by the highest TATO (1.62) and moderate leverage increase (EM 2.17). PT. Unilever achieved the highest ROE (155.88%) but with extreme leverage (EM 7.47). Meanwhile, PT. Indofood and PT. Sukses Makmur demonstrated stability with a conservative approach (EM < 2) and low TATO (< 0.6) to enhance ROE. PT. Kalbe Farma experienced performance volatility, with profit surges in 2022 and 2024 but a sharp decline in 2023.
Co-Authors A. Rachmad Budiono Abdul Muhid Achmad Abdul Azis AGUS RIYANTO Ahmad Ikhlasul Amal Ahmad Jauharuddin Ahmad Qurtubi Ahmad Salafudin Ahmad Supena Ahmad Ta’rifin Alexander, Dieovan Firdaus Alifa Nur Fitri Alisha Prameswari Ganandi Aliza Nirmalasari Alvin Rafi Rizqullah Amelia Damayanti Anisa Nurhasanah Arditya Prayogi Aria Cakra Wibawa Asih Selma Al Karamy Azkia Nida Bambang Supriyono Chrisna Monica Asa DEDE RUBAI M. ALAM Desty Endra Wati Subroto Dian Kasoni Diana Anggraini Dwi Jiyan Sukmawati Dwi Saputri, Rena Nugraini Dzaky Adam Thamrin El Syam, Robingun Suyud Erna Melastuti Euis Nurlaela fahmah rahma tullah Firdha Aprilyani Fithri, Naylal Halili Halili Hanatullah Hanif Prasetyawan Ia Hidarya Ilwan Aliansah Imas Mahliah Ina Agustin Intan Rahmawati Irvan Iswandi Jaenudin Jayanti Riska Jekmal Malau Juang G. Kartika Juhrah M. Arib Jumadi Jumadi Khasnah Syaidah Khusnul Fathoni Linda Memi Zhara Lucky Dafira Nugroho M. Astri Yulidar Abbas M. Khairul Muluk M. Rohma Rozikin M. Rokhma Rozikin M.Fahmi Maulana Magdalena, Caroline Julyana Martinus Robert Hutauruk Mawarni, Zakia Moh Zainullah Mohammad Febri Hibatullah Muhamad Dadi Dwiono Muhimatul Ifadah Munir Alinu Mulki Musfirotul Hasanah MUTMAINAH Mu’tasim Billah Nanang Qosim Nayla Firda Aulia NAZARUDIN HANIF Nela Avrilia Salsabila Ningrum, Mirza Cahya Novita Alfa Ramadhan Nur Chanifah Nur Kholida Nurhayati Nurin Sakinati Pamungkas, R Wisnu Prio Rachmi Sulistyarini Ratna Suminar Ridwan Fariz Maulana Rifqi Syahid Assu’ud rindy aribah Rio Chandra Rismawati Risqi Andini Rizal Firdaus Rizal Maulana Rosmaiyadi Rudy Syafariansyah Saarah Hamidah Asmara Indratno Salis Irvan Fuadi Sera Nurlita setiawati, erni Sevi Selviani Putri Shafira Intan Anggraini Sheza Nazwa Aulia Shinta Puspa Dwiyanti Siti Aisyah SITI FATIMAH Siti Habiba Siti Mita Mutaminah Siti Muhibah Siti Nafisa Siti Nur F. Siti Sarah Zakiyah Siti Uswatun Hasanah Siti, rohmah Sitohang, Hariyanti SOBIRIN Sofia Maqom Sofianti Hidayat Sri Eka Lestari Nurjannah Sri Heryani Sugiarto, Fanidio Muhammad Ariq Sulis putri dewi Sumriyah Sumriyah Sunan Baedowi Tiara, Indah Leandra Tri Astuti, Efi Tsaqifa Zulfa Aliema Vidya Nurchaliza Wahyuti, Sri Widodo Wika Hardika Legiani Winarti Yohanes Christian J. Yoseb Boari Yudita Ingga Hindiarti Yudiyanto Joko Purnomo