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INTEGRASI FITUR ZISWAF DALAM DIGITAL BANKING BANK SYARIAH: PELUANG DAN TANTANGAN (STUDI KASUS PADA BANK SYARIAH INDONESIA) Masrina, Masrina; Lestari, Dinda
Indonesian Scientific Journal of Islamic Finance Vol 3 No 2 (2025): Indonesian Scientific Journal of Islamic Finance
Publisher : Faculty of Islamic Economics and Business, Sultan Aji Muhammad Idris State Islamic University of Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v3i2.11207

The digital transformation in the banking sector has created new opportunities for Islamic financial institutions to optimize social finance instruments. This study investigates the integration of Ziswaf (Zakat, Infaq, Sadaqah, and Waqf) features into Bank Syariah Indonesia's digital banking platform, analyzing the implementation process, opportunities, and challenges. Using a qualitative case study approach, data were collected through semi-structured interviews with 12 key informants, document analysis, and participatory observation of the BSI Mobile application. The findings reveal that BSI's Ziswaf digital implementation has yielded significant results, with a 172% transaction growth during 2021-2023 and collection value reaching Rp 72 billion in 2023. Key success factors include API-based technology architecture, personalized services, and enhanced transparency through impact tracking features. However, digital literacy gaps, technological infrastructure limitations in rural areas, resistance to change from traditional methods, and Sharia compliance complexities pose notable challenges. The study recommends developing a sustainable innovation model through "Digital Ziswaf Innovation Lab," implementing multi-channel education strategies, strengthening ecosystem collaboration via "Indonesia Ziswaf Digital Alliance," and utilizing data analytics to enhance service effectiveness. These initiatives can transform Islamic social finance while promoting wider Islamic financial inclusion.

The Influence of Mediation Approaches, Social Factors, and Psychological Factors on Family Dispute Resolution at the Ministry of Religious Affairs in West Java Masrina, Masrina; Muzayyin, Ahmad; Muhtadi, Muhamad Ammar
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.482

This research investigates the influence of mediation approaches, social factors, and psychological factors on the resolution of family disputes at the West Java Ministry of Religious Affairs. Employing a quantitative approach, the study involves a sample of 250 participants and utilizes Structural Equation Modeling with Partial Least Squares (SEM-PLS) for data analysis. The results reveal significant positive relationships between mediation approaches, psychological factors, and social factors with family dispute resolution. The integrated analysis underscores the interplay of these variables, highlighting the importance of culturally sensitive mediation strategies and holistic interventions that address both social and psychological dimensions. The findings contribute to a nuanced understanding of family dispute resolution dynamics in the specific cultural and religious context of West Java, providing valuable insights for policymakers, practitioners, and researchers in the field.

PENGARUH INFLASI DAN TINGKAT SUKU BUNGA TERHADAP PEMBIAYAAN PADA BANK SYARIAH DI KOTA BANJARMASIN Alni, Verina Ayustri; Maharani, Dewi; Masrina, Masrina
Al Dzahab Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v5i2.4275

Purpose: This study aims to determine the effect of inflation and interest rates on financing at Islamic banks in Banjarmasin city. Design/methodology/approach: This research uses quantitative methods. The data used is secondary data and time series. Data sourced from the pages of Bank Indonesia, the Financial Services Authority (OJK), the Central Statistics Agency (BPS) and data from Islamic Commercial Banks which are the objects of this study in the period 2014 to 2023. Findings: Based on the results of statistical data processing, the results of this study indicate that the value of Sig. Inflation variable (X1), amounting to 0.993> 0.05 and the tcount value of 0.009 < 2.571. Sig value. Interest Rate Variable (X2) is 0.066> 0.05 and the tcount value is -2.571 < 2.571. The results of this study indicate that simultaneously the inflation and interest rate variables affect financing at Islamic banks in Banjarmasin City. This can be proven by the value of Fcount 2.825 > Ftable 4.45. Research implications: Based on the research results, it is known that although inflation and interest rates have no effect on financing in Islamic banks, the government must remain effective in controlling macroeconomic activities to maintain the stability of inflation and interest rates, so that economic stability can be guaranteed.

The Influence of Mediation Approaches, Social Factors, and Psychological Factors on Family Dispute Resolution at the Ministry of Religious Affairs in West Java Masrina, Masrina; Muzayyin, Ahmad; Muhtadi, Muhamad Ammar
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.482

This research investigates the influence of mediation approaches, social factors, and psychological factors on the resolution of family disputes at the West Java Ministry of Religious Affairs. Employing a quantitative approach, the study involves a sample of 250 participants and utilizes Structural Equation Modeling with Partial Least Squares (SEM-PLS) for data analysis. The results reveal significant positive relationships between mediation approaches, psychological factors, and social factors with family dispute resolution. The integrated analysis underscores the interplay of these variables, highlighting the importance of culturally sensitive mediation strategies and holistic interventions that address both social and psychological dimensions. The findings contribute to a nuanced understanding of family dispute resolution dynamics in the specific cultural and religious context of West Java, providing valuable insights for policymakers, practitioners, and researchers in the field.

Faktor-Faktor Perilaku Konsumtif Mahasiswa Terhadap Produk Kosmetik Berlabel Halal Maharani, Dewi; Masrina, Masrina; Aulia Putra, Ananda; Kalsum, Ummi
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 2 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i2.11722

This research uses a quantitative research approach, using the independent variables price and religiosity, while the dependent variable is students' purchasing decisions. The results of this research can be concluded that there is a partial influence on the price variable (X1) on students' decisions (Y) on student decision variables in purchasing cosmetic products labeled halal. Meanwhile, simultaneously the variable price (X1) and religiosity (X2) on the decision variable (Y) of students in purchasing cosmetic products labeled halal have a significant influence. With a coefficient of determination (R Square) value of 0.553, this means that the variables price (X1) and religiosity (X2) influence students' decisions (Y) in purchasing cosmetic products labeled halal by 55.3% and the remainder is influenced by other variables.

SOSIALISASI HUKUM RIBA TERHADAP PENGGUNA GOPAYLATTER DI DESA BERINGAN KECAMATAN ALALAK KABUPATEN BARITO KUALA Masrina, Masrina; Hasanah, Ikhwatun; Musthofa, Khabib; Andira, Ayu
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2024): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v4i2.3899

The Islamic ban of usury is an attempt to eradicate economic injustice. This is against Islamic teachings, which emphasize helping the poor and middle class so that the wealthy don't take advantage of them. Reason being that Islamic economics teaches a commitment to social order and humanity, while also rejecting the idea of injustice and the vicious cycle it creates, which in turn leads to poverty. Users of Gopaylartter in Beringin Village, Alalak District, Barito Kuala Regency will be educated on usury legislation and given an overview of Islamic perspectives on debt and credit, which do not include usury. Although there are still obstacles to solve before Islamic banking can be more widely and effectively implemented, there have been good outcomes from socializing usury legislation on GoPayLater users, such as improved knowledge, comprehension, and interest.

Pendampingan Self Declare Sertifikasi Halal pada Pengolah Jamu Loktabat Banjarbaru untuk Meningkatkan Daya Saing Produk Masrina, Masrina; Ardila, Istiqamah; Musthofa, Khabib; Maharani, Dewi; Lestari, Dinda
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v5i2.5950

The loktabat herbal medicine processing group in Banjarbaru City faces significant challenges in improving competitiveness, especially regarding the absence of halal certification. This community service program aims to assist the group in obtaining halal certification through a self-declaration scheme, developing an integrated digital documentation system, and strengthening halal value-based marketing strategies. The implementation method adopts a participatory approach with a focus on two main areas: (1) production and standardization, including halal certification workshops, raw material mapping, and SOP development; and (2) business management and marketing, including the implementation of digital bookkeeping systems and the development of halal branding. The program was implemented for eight months involving 25 active herbal medicine processor. Targeted results include obtaining halal certification within six months, increasing operational efficiency by 30%, implementing a digital documentation system with a 90% adoption rate, and expanding the marketing network through three specialized marketplaces for halal products. This program contributes to strengthening the competitiveness of local MSMEs through product standardization and digitalization of management systems, as well as supporting the achievement of the university's Key Performance Indicators (KPI) in terms of collaboration with the community. The success of this program can be a replication model for the development of other traditional MSMEs in adopting halal standards and modern management systems.

Konsep Harta dan Kepemilikan dalam Perspektif Islam masrina masrina
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.6538

Islam is a perfect religion covering all areas of human life. Assets in the Islamic economic system have an important position. In maqashid sharia, namely maintaining or guarding property, this is God's purpose and purpose in order to provide benefits to humans to be used as guidelines in doing business and muamalah. The use of wealth in Islamic teachings must always be in the service of Allah and used in the context of taqarrub (get closer) to Allah. The method of activity carried out is a literature review approach by examining the normative laws of the Shari'a originally based on the Qur'an and then strengthened by the ijtihad of the opinions of fiqh scholars regarding the concept of property and ownership in an Islamic perspective. According to the majority of scholars, property is something that has value, it is obligatory to replace it for those who damage it, and it is permitted by the Shari'ah to use it when it is not an emergency. Thus, something that has no value among humans and which is not permitted by the Shari'ah is not considered a property. Ownership is syara' law that applies to certain objects or uses, which allows anyone who gets them to take advantage of the goods, as well as obtain compensation from the goods.

MITIGASI USAHA INDUSTRI KREATIF DAN PELAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) Ikhwatun Hasanah; Lisda Aisyah; Masrina; Pahriati
Studi Kasus Inovasi Ekonomi Vol. 9 No. 02 (2025)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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

Program pengabdian kepada masyarakat ini diinisiasi untuk mengatasi tantangan fundamental yang dihadapi oleh pelaku industri kreatif di Indonesia, yaitu kurangnya pemahaman tentang manajemen risiko dan akuntabilitas pelaporan keuangan. Tahap awal kegiatan ini difokuskan pada sosialisasi edukasi yang komprehensif, khususnya terkait Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Tujuannya adalah membangun fondasi pengetahuan yang kuat agar peserta memahami urgensi mitigasi risiko serta pentingnya penyusunan laporan keuangan yang transparan dan dapat dipertanggungjawabkan. Melalui pendekatan edukatif partisipatif, program ini berhasil menumbuhkan kesadaran bahwa tata kelola keuangan yang baik adalah kunci keberlanjutan bisnis. Dengan mengadopsi pelaporan keuangan yang akuntabel dan terstandardisasi, para pelaku usaha akan memiliki landasan yang jauh lebih kokoh untuk mengakses permodalan dari lembaga keuangan, menjalin kemitraan strategis, dan mengembangkan usaha mereka secara berkelanjutan. Keberhasilan program ini diharapkan tidak hanya meningkatkan kapasitas individu, tetapi juga berkontribusi pada penciptaan ekosistem industri kreatif yang lebih sehat, berdaya saing tinggi, dan inovatif di seluruh Indonesia.

Analisis Dalil-Dalil Hukum yang Digunakan dalam Fatwa Dewan Syariah Nasional Nomor 40/DSN-MUI/X/2003 tentang Pasar Modal Syariah Masrina Masrina
Jurnal Hukum Ekonomi Syariah Vol. 3 No. 2 (2020): Oktober
Publisher : Prodi Hukum Ekonomi Syariah Fakultas Agama Islam, Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jhes.v0i1.8929

Penelitian ini dilatar belakangi oleh adanya beberapa dalil hukum yang digunakan oleh DSN-MUI dalam menetapkan Fatwa DSN-MUI No.40/DSN-MUI/X/2003 tentang Pasar Modal dan Pedomam Umum Penerapan Prinsip Syariah Bidang Pasar Modal tersebut. Masalah pokok yang menjadi fokus penelitian adalah analisis dalil-dalil hukum yang digunakan dalam Fatwa DSN-MUI tersebut sesuai dengan isi fatwa yang dimaksud. Dalil hukum yang dianalisis didalam penelitian dibatasi hanya pada dalil berupa ayat-ayat al-Quran, sedangan dalil yang lain tidak diteliti karena dalil al-Quran merupakan dalil yang pokok sementara dalil yang lain hanya tambahan.Metode penelitian yang digunakan didalam penelitian ini adalah metode penetian perpustakaan dengan pendekatan yuridis normatif yaitu mengkaji berdasarkan norma-norma hukum yang terdapat didalam ayat-ayat al-Quran yang dijadikan DSN-MUI sebagai dalil hokum menerapkan fatwa DSN-MUI No.40/DSN-MUI/X/2003 tentang Pasar Modal dan Pedomam Umum Penerapan Prinsip Syariah Bidang Pasar Modal. Sifat penelitian ini adalah deskriptif analitis dengan pendekatan kualitatif terhadap bahan hukum yang diperoleh.Dari hasil penelitian ini diketahui bahwa ada lima ayat al-Quran yang dijadikan DSN-MUI sebagai dalil hukum dalam menetapkan fatwa DSN-MUI No.40/DSN-MUI/X/2003 tentang pasar modal dan Pedomam Umum Penerapan Prinsip Syariah diBidang Pasar Modal. Kelima ayat tersebut adalah (1. Q.S Al-Baqarah /2:275) (2. Q.S Al-Baqarah/2:278-279) (3. Q.S An-Nisa/4:29) (4. Q.S Al-Jumu’ah/62:10) (5. Q.S Al-Maidah/5:1). Setelah melalui analisis terhadap kelima ayat tersebut dapat disimpulkan bahwa penggunaan ayat-ayat ini untuk dalil hukum menetapkan fatwa DSN-MUI No.40/DSN-MUI/X/2003 tentang pasar modal dan Pedomam Umum Penerapan Prinsip Syariah diBidang Pasar Modal sudah tepat dan sesuai dengan materi atau isi dari fatwa tersebut

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