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Mamdukh Budiman

Universitas Muhammadiyah Semarang

Author-ID : 244350

Religion Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Physics Public Health Social Sciences Other

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Islamic Finance and Halal Investment Trends in the Digital Era: A Bibliometric Review (2010–2025) Judijanto, Loso; Khotijah, Nur; Febrina, Ilza; Mayasari, Eny; Budiman, Mamdukh
West Science Interdisciplinary Studies Vol. 3 No. 10 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i10.2300

This study offers a bibliometric analysis of Islamic finance and halal investment trends in the digital age (2010–2025), utilizing data from Scopus and examined with VOSviewer and Biblioshiny. The results indicate five predominant research themes: fintech and digital innovation, blockchain and cryptocurrency, financial inclusion and sustainability, Shariah governance, and Islamic investment ecosystems. Findings indicate that Malaysia and Indonesia spearhead worldwide research collaboration, connecting Southeast Asia, the Middle East, and Europe. Scholarship has progressively transitioned from traditional Islamic banking and sukuk to digital transformation, ethical finance, and sustainable development. The report offers pragmatic insights for policymakers and practitioners to advance Shariah-compliant financial innovation, while promoting financial inclusion and sustainable investment. It proposes a Digital Maqasid Finance Framework that amalgamates technology with Islamic ethical and social principles. This research provides a robust framework for future investigations into AI-driven Shariah compliance, digital halal finance, and sustainable Islamic investment ecosystems, despite limitations in database and time.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i10.2300

Determinant Factors Cross Generation Behavior on Halal Food Product: Empirical Evidence from Indonesia Sukesti, Fatmasari; Nurcahyono, Nurcahyono; Budiman, Mamdukh; Ifada, Luluk Muhimatul
IJIBE (International Journal of Islamic Business Ethics) Vol 9, No 1 (2024): March 2024
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.9.1.1-14

The purpose of this study is to add new knowledge about the determinants of factors influence the choice of halal food products in Indonesia in X, Y and Z generations. The exiting literature focusses on halal product with all consumers regardless of age. The determining variable uses subjective norms, level of religiosity, halal certificate and health awareness. This study uses the theory of planned behavior to explaining phenomena and relationships between variables. This research is also part of the development of previous research. The research used a sample of 400 respondents from each generation. The research was tested using multiple linear regression analysis and different tests and used the SPSS 25 statistical test tool. The result showed subjective norm variables had an ineffectually on commodity selection behaviour halal on gen X and gen Y. In contrast, in generation Z, subjective norms positively impacted the way of behaving variables chosen by halal products. The religiosity level variable positively impacts the demeanour of choosing halal products in the three generations. The different test results showed that the three generations of X, Y and Z have no differences in determining attitudes towards the selection of halal products, which are influenced by the four independent variables, with the average mean almost the same in each generation on each independent variable. The variable health consciousness positively impacts three generations on the behaviour of choosing halal products. In comparison, the variable halal certificate affects generations X and Y but does not impact generation Z. This research confirms the theory of planned behaviour in the intention to buy halal products. Furthermore, the intention to buy halal products from various generations is strongly influenced by subjective norms, a person's religious level and halal certification. Therefore, business actors whom regulators support need to pay attention to these various aspects.

The Impact of Islamic Religious Education on Students' Spiritual and Social Development: A Study at Universitas Muhammadiyah Semarang Imron, Ali; Mamdukh Budiman; Budi Setyono; Mardian Hayati; Safril Ahamdi Sanmas
International Journal of Research in Education Vol. 5 No. 1 (2025): Issued in January 2025
Publisher : LPPM Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/ijre.v5i1.1341

In the era of globalization, students are expected to possess intellectual, spiritual, and social intelligence. Spiritual, and social intelligence to navigate complex societal challenges effectively. However, the role of Islamic Religious Education (PAI) in fostering these qualities, particularly in higher education, remains underexplored. This study examines the impact of PAI on students' spiritual and social qualities. This study bridges this gap by examining the effects of PAI on students' spiritual and social qualities. This study examines the impact of Islamic Religious Education (PAI) on improving students' spiritual and social qualities at the Faculty of Agricultural Science and Technology, University Muhammadiyah Semarang. The research employed a quantitative survey method using accidental sampling, involving 150 third-semester students who had completed the PAI course. Data were collected through a 12-item questionnaire and analyzed using descriptive analysis and t-tests. The results indicate that PAI learning significantly enhances students' spiritual quality, reflected in their understanding of religious teachings, frequency of worship, and ethical awareness. Social quality also showed significant improvement, as evidenced by increased participation in social activities, empathy towards others, and effective communication skills. All variables demonstrated a p-value of less than 0.05, indicating significant changes after the PAI learning. Although this study highlights the crucial role of PAI in shaping students' character, it has several limitations, such as its single-faculty focus, reliance on a specific questionnaire, and short-term observation, highlight the need for further research. Moreover, the study only observed short-term effects, suggesting the need for further research with

Artificial Intelligence (AI) in Islam: Building Ethics and Solutions Based on Tawhid Mamdukh Budiman; Mirza Mahbub Wijaya; Rijal Wakhid Rizkillah; Iqbal Hidayatsyah Noor; Safuan Safuan; Rachmat Destriana
Proceeding of the International Conference on Religious Education and Cross-Cultural Understanding Vol. 1 No. 1 (2025): January : Proceeding of the International Conference on Religious Education and
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icreccu.v1i1.24

This article explores the application of Islamic ethics, particularly the concept of tawhid, in the development of digital technologies and artificial intelligence (AI). The study employs a qualitative descriptive method based on a literature review to analyze Islamic principles, such as justice (al-'adl), trust (amanah), and public benefit (al-maslahah), in addressing ethical challenges posed by AI. The findings indicate that Islamic values can provide a holistic framework for tackling algorithmic bias, privacy concerns, and social inequalities associated with AI. However, the study identifies a gap in academic research regarding the integration of tawhid principles with AI development. A limitation of this research is the lack of empirical case studies to test the effectiveness of implementing these principles in technology development.

ANALYSIS OF HARMONIZATION OF SHARIA FINANCING TAX REGULATIONS BETWEEN DSN-MUI FATWA NO. 123/DSN-MUI/XI/2018 AND PP NO. 25 OF 2009 Rismawati, Eva Nur; Isman, Isman; Budiman, Mamdukh
istinbath Vol. 24 No. 2 (2025): December
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v24i2.1060

This research is a juridical analysis that examines the harmony of legal norms governing the tax treatment of Islamic financing in Indonesia, drawing on MUI DSN Fatwa No. 123/2018 and Government Regulation No. 25 of 2009. The results of the study show juridical disharmony, where the Fatwa prohibits the recognition of tax from customers as income by Islamic financial institutions (LKS). At the same time, government regulations treat it as a valid income tax asset. This discrepancy creates potential normative conflicts and legal uncertainty, and can weaken the principles of maqashid sharia in national economic practice. The findings underscore the pressing need for legal harmonization by applying the non-contradiction principle to reconcile positive law with Sharia principles. In practical terms, revising PP No. 25 of 2009 or issuing new technical regulations is necessary to accommodate the characteristics of Islamic law. Furthermore, the study recommends future research on integrating the Sharia taxation system within the national legal framework. It encourages comparative studies with other Muslim-majority countries to support the realization of a fair, sustainable, and law-abiding Sharia financing system.

The Effect of the Implementation of Mandatory Zakat Law on Tax Revenue in Indonesia Mani, Dwi Mutiara Kintan; Isman, Isman; Budiman, Mamdukh
Suhuf: International Journal of Islamic Studies Vol. 37 No. 2 (2025): November
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v37i2.12331

This study analyzes the impact of the implementation of mandatory zakat laws on tax revenue in Indonesia in the period 2023–2024 using a legal analysis approach. The focus of this study is on the relationship and overlap between zakat and tax obligations in the context of state fiscal policy. The method used is quantitative research with a normative approach, where data is collected through literature studies and analyzed using legal content analysis techniques. The results of the study show that although the implementation of the mandatory zakat law through the role of the National Zakat Agency (BAZNAS) has the potential to increase public compliance with financial obligations, data for the 2023–2024 period shows fluctuations in tax revenue, indicating that there has not been an optimal substitution between zakat and taxes. This is due to the lack of regulations that fully integrate zakat as a tax deduction and the lack of socialization to taxpayers. This study concludes that to optimize the integration of zakat and taxes, regulatory harmonization and clearer and more effective fiscal incentive policies are needed.

Formalization of DSN-MUI Fatwa No. 28/DSN-MUI/III/2002 in Electronic Money Transactions Nur Ayunda, Kholifah; Isman; Hakim, Lukmanul; Budiman, Mamdukh
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14703

This study examines the compatibility between Bank Indonesia Regulation No. 20/6/PBI/2018 on Electronic Money and DSN-MUI Fatwa No. 28/DSN-MUI/III/2002 on Currency Exchange (Al-Sharf) in the context of digital financial transactions. The objective of this study is to formulate the concept of norms for improving electronic money transactions to align with Shariah principles, particularly regarding the sharf contract. The method used is normative legal research with a qualitative deductive approach. Data was obtained through documentary studies and analyzed using norm interpretation, systematization, and synthesis. The results of the study indicate that the legal aspects of the organizers and the real-time settlement system in Bank Indonesia's regulations are consistent with Sharia principles. However, there are inconsistencies in the placement of float funds in ribawi instruments and the lack of explicit mention of the sharf contract. Digital taqabudh and information system security standards strongly influence the strength or weakness of the DSN-MUI Fatwa's impact on the compliance of Fintech, sharf contracts, and electronic money with Sharia principles. Meanwhile, the implementation of PBI regulations and operational compliance by organizers bridge the gap between the DSN-MUI Fatwa and practices in the field. Mediators help explain how fatwas are translated into technical policies, while moderators determine the extent to which fatwas can be effective in the complex and rapidly changing digital context.

Empirical Analysis of the Impact of Taxation Policy on the interest of Corporate Sharia Sukuk issuance in Indonesia Perspective of SBSN National Sharia Securities Law Putri Rahmawati, Shelly; Isman; Budiman, Mamdukh
Qawanin: Jurnal of Economic Syaria Law Vol 9 No 2 (2025): December
Publisher : Fakultas Syariah IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/qaw.v9i2.742

This study aims to empirically analyze the effect of taxation policy as stipulated in the State Sharia Securities Law (SBSNLaw) on the interest in corporate sharia sukuk issuance in Indonesia. With a quantitative approach and multiple linear regression method, this study uses secondary data from official publications of financial authorities and capital markets. The results of the analysis show that taxation policy has a significant influence on interest in sukuk issuance, with a coefficient of determination (R²) of 0.82, which means that 82% of the variation in interest in issuance can be explained by taxation variables. This finding indicates that tax incentives, final income tax exemptions, and fiscal treatment of sharia contracts are key factors in encouraging corporate decisions to issue sukuk. In addition, there is a seasonal pattern of sukuk issuance that stands out in the second and fourth quarters. This research provides practical implications for policymakers to strengthen the effectiveness of the SBSN Law through improving incentive schemes and paying attention to market momentum in encouraging the growth of Islamic sukuk as a sustainable financing instrument.

Interreligious Environmental Ethics: A Comparative Philosophical Analysis of Religious Teachings and Ecological Responsibility Mahfud Heru Fatoni; Muhamad Hanif Fuadi; Adhe Ismail Ananda; Mamdukh Budiman
Green Philosophy: International Journal of Religious Education and Philosophy Vol. 1 No. 3 (2024): July: Green Philosophy: International Journal of Religious Education and Philos
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greenphilosophy.v1i3.256

This study explores the role of interreligious environmental ethics in shaping global cooperation to address the ongoing ecological crisis. By analyzing and comparing the teachings of Islam, Christianity, Hinduism, and Buddhism, the study identifies key environmental ethics principles that are shared across these religious traditions, such as non-violence, the sacredness of nature, and the principle of moderation in resource use. Despite theological and doctrinal differences, these shared values provide a strong philosophical and moral foundation for fostering cooperation among religious communities in addressing global environmental challenges. The study also examines the philosophical divergences within religious teachings, such as the varying interpretations of human dominion over nature and the role of humans as stewards or caretakers of the Earth. These theological differences present challenges in creating a unified environmental ethical framework, yet they also highlight the richness and diversity of religious perspectives on ecological responsibility. The practical applications of these teachings are discussed, focusing on how religious values have been integrated into real-world environmental movements, such as faith-based environmentalism and interfaith collaborations. The findings underscore the potential for interfaith dialogue to catalyze global environmental action and the creation of a unified global ethical system. Such a system, grounded in shared religious values, could provide a framework for sustainable practices and ecological justice, offering a moral guide for individuals, communities, and nations in their efforts to mitigate environmental degradation and promote sustainability.

Co-Authors Adhe Ismail Ananda Ahmad Zaki Mubarok Ahwan Fanani Ali Imron Ali Imron Amkhatirah, Emad Bisyri, Mohammad Hasan Budi Setyono Budi Setyono Danusiri Danusiri Destriana, Rachmat Dini Anggraheni Esfahani, Ali Banaeian Fatmasari Sukesti Febrina, Ilza Firdaus, Nuzulul Hayati, Mardiyan Iqbal Hidayatsyah Noor Isman Isman, Isman Judijanto, Loso Kaswoto, Junet Khotijah, Nur Lukmanul Hakim Luluk Muhimatul Ifada Mahfud Heru Fatoni Mani, Dwi Mutiara Kintan Mardian Hayati Mardian Hayati Masuwd, Mowafg Mayasari, Eny Muhamad Hanif Fuadi MUHAMMAD FAIZAL PRATAMA Muhammad Fikri Yazid Nur Ayunda, Kholifah Nurcahyono Nurcahyono, Nurcahyono PRATAMA, MUHAMMAD FAIZAL Putri Rahmawati, Shelly Rijal Wakhid Rizkillah Risdayani, Risdayani Rismawati, Eva Nur Safril Ahamdi Sanmas Safril Ahamdi Sanmas Safuan Safuan Sausan Ashma Sholihul Huda Sudarmanto, Eko Toto Sugihyanto Wahyono, Zubaidi Warto - Widodo, Prima Ariyo Wijaya, Mirza Mahbub Yunan Kholifatuddin Sya’di Zainal Arifin Zubaidi Wahyono

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