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KONSEP RASIONALITAS KONSUMSI MUSLIM Novika, Aulia; Bawono, Anton
International Journal Mathla’ul Anwar of Halal Issues Vol. 6 No. 1 (2026): Maret
Publisher : Universitas Mathla’ul Anwar Banten

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

Abstract

Era of globalization has reshaped the consumption patterns of Muslim communities. This study aims to examine the rationality of Muslim consumption from the perspective of Islamic economics, particularly through the principle of halalan thayyiban. A qualitative approach was employed, relying on a literature review of recent journals and reports on Islamic economics. The findings indicate that modern Muslim consumers consider not only economic factors but also spiritual, moral, and social values when making consumption decisions. The principle of halalan thayyiban serves as a standard of Islamic rationality, balancing worldly needs with spiritual orientation. Nevertheless, the implementation of this principle faces challenges from consumerist culture, social media influence, and limited access to information within households. Awareness of religious values, nutritional literacy, and social support are crucial for maintaining consistency in Islamic consumption practices. This study recommends adopting a new paradigm for evaluating Muslim consumption rationality that emphasizes welfare, ethical integrity, and spiritual blessing.
Zakat as a Fiscal Instrument and Tax Revenue Moderation on Indonesia's Economic Growth Aulia Sabarita, Ilma; Bawono, Anton
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 7 No. 1 (2026): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v7i1.13617

Abstract

National economic growth is affected by both traditional fiscal policies, like taxation, and Islamic fiscal tools, such as zakat.  This study seeks to examine the function of zakat as an Islamic financial tool in Indonesia's economic development, utilizing tax revenue as a moderating variable.  Secondary sources for this research were acquired from the National Zakat Agency (BAZNAS), the Directorate General of Taxes (DGT), and the Central Statistics Agency (BPS) covering the period from 2001 to 2024.  The analytical approach employed is Moderated Regression Analysis (MRA) utilizing STATA software to examine the impact of the interplay between zakat and tax revenue on economic growth.  The findings of this study indicate that zakat exerts a negative and significant influence, whereas tax revenue can enhance the synergy between zakat and economic growth.  This indicates the merger of conventional and Islamic fiscal systems to broaden the state's revenue base and enhance productive economic activity.  These findings affirm that zakat serves as a supplementary tool for fiscal policies aimed at equity and a healthy econom.
Rasionalitas Berkonsumsi dalam Ekonomi Islam Mardyan Nugraha Ridhowati; Bawono, Anton; Rina Rosia
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 9 No. 1 (2026)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v9i1.16335

Abstract

This study aims to analyze the rationality of consumption in Islamic economics. This study uses a qualitative method with a library research type. The results of this study began with a crisis of thought regarding the assumption of conventional rationality that fails to represent the complexity of human motivation as a rational and systematic homo economicus actor in pursuing personal interests to maximize economic profits. Islamic economic rationality emerged as a solution with the emergence of the concept of homo islamicus whose actions are based on law the Qur'an and sunnah Al-Hadith and guided by the values ​​of monotheism, trustworthiness, and justice. Islamic economists consider the concept of Homo Economicus not yet reflecting noble humans because it does not contain Islamic morals and teachings. Homo Islamicus provides a picture of human economic behavior in Islam that does not only prioritize personal interests but also pays attention to social and spiritual welfare. In fact, rationalism in Islamic economics is in line with the principle of Maqasid al-Shari'ah, namely maintaining the five main aspects of human life, namely aiming to maintain and preserve the Islamic religion, human rights, reason, descendants, and property.
KONSEP KONSUMSI DALAM PERSPEKTIF EKONOMI ISLAM Muslim, Kholidin; Bawono, Anton
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.7819

Abstract

 Konsumsi merupakan aktifitas terbesar manusia dan memiliki konsekuensi  kepada banyak hal, termasuk dalam hal kontinutas keberadaan suber daya itu sendiri. Penelitian ini bertujuan untuk mengetahui bagaimana konsep konsumsi dalam perseptif ekonomi Islam. Penelitian ini menggunakan metode penelitian  deskriptif kualitatif  dengan menggunakan metode library reserarch atau studi kepustakaan yang bersumber dari jurnal, buku, dan sumber lainya yang sesuia dengan objek penelitian. Hasil penelitian menemukan bahwa konsep konsumsi dalam Islam menekankan pada prinsip keadilan, kesedehanaan, dan tanggung jawab sosial. Implikasi dari temuan ini adalah perlunya membangun model konsumsi yang lebih berkelanjutan dan berkeadilan, serta pengembangan  kebijakan ekonomi yang mengintegrasikan nilai-nilai Islam.
Analysis of The Influence of Islamic Income Ratio, Total Comprehensive Income, and NPF on Company Value with Profitability as Moderating Variables in Sharia Commercial Banks in Indonesia 2015-2019 Saidah, Alfi; Bawono, Anton
MALIA: Journal of Islamic Banking and Finance Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v5i1.9825

Abstract

Economic Value Added is an approach to assessing company performance, with the aim that the company's ability to create added value can influence investors who will invest in the company. The concept used in this approach is to pay attention to the funders in terms of expectations, interests, and degrees of justice as measured by weighted measures and the existing initial capital structure. The population in this study are Islamic Commercial Banks registered with the Financial Services Authority, totaling 11 Islamic Banks. In selecting the sample the method used is purposive sampling with the criteria that the author has set. The collection method in this study was carried out by looking at the annual financial statements of each Islamic bank registered with the Financial Services Authority. Based on the results of the moderation regression test, the results showed that IIR, TCI, NPF had no significant positive effect on EVA. ROA is not able to moderate IIR against EVA. ROA is not able to moderate TCI against EVA. ROA is not able to moderate NPF against EVA.
ANALYSIS OF FACTORS INFLUENCING THE PROFITABILITY OF ISLAMIC BANKING Syamsi, Dhita A'ulia; Bawono, Anton
Journal of Applied Economics in Developing Countries Vol 9, No 1 (2024): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v9i1.81527

Abstract

This study uses a quantitative approach to analyze the influence of operational costs and income, non-performing financing (NPF), and the Islamicity Performance Index on the profitability of Islamic banking, with intellectual capital as a moderating variable. The population includes Sharia Commercial Banks located in Indonesia and registered with the Financial Services Authority from 2015 to 2022. The sample was determined using purposive sampling, resulting in 56 data points. Hypotheses were tested using Moderated Regression Analysis (MRA) with Eviews 12 software.The results indicate that operational costs and income (BOPO) significantly influence the Return on Assets (ROA), while NPF does not. The profit-sharing ratio (PSR) and the Islamic Income vs Non-Islamic Income Ratio (IsIR) significantly influence ROA. Intellectual capital (IC) has a direct influence on ROA but does not moderate the relationship between BOPO and ROA, nor between NPF and ROA. However, IC can moderate the relationship between the profit-sharing ratio and ROA. It does not moderate the relationship between IsIR and ROA. These findings suggest that operational efficiency, profit-sharing mechanisms, and the proportion of Islamic income are crucial for enhancing profitability in Sharia Commercial Banks, with intellectual capital playing a significant but selective moderating role.