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Penerapan Transparansi Lembaga Pengelola Zakat (Studi Pada Lembaga Amil Zakat Dan Unit Pengelola Zakat Baznas Provinsi Banten) Fatoni, Ahmad; Fakhrudin, Muhamad
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 7, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v7i1.20484

Abstract

As an institution that manages social funds, transparency is something that must be met for the Amil Zakat Institution and the Zakat Management Unit. Public distrust of zakat management institutions is one of the causes of the gap between zakat potential and the realization of zakat collection in Banten Province. This study aims to analyze the implementation of the transparency of the Amil Zakat Institution and the Baznas Zakat Management Unit in Banten Province. This study used qualitative research methods. The results showed that the Amil Zakat Institute in Banten province had implemented financial transparency, management, and programs in zakat management activities. Similarly, the principles of transparency, accountability, effectiveness, and collaborative distribution have been applied by the Zakat Management Unit of Baznas Banten Province.
Dissemination of Halal Certification, BPOM and Tax Reporting to Malingping Fish Meatball UMKM: English Wahyudi, Tri; Refi Pratiwi; Intan Puspanita; Asih Machfuzhoh; Muhamad Fakhrudin; Muhammad Abduh; Galih Ginanjar Saputra
Kreativasi : Journal of Community Empowerment Vol. 2 No. 2 (2023): Vol.2 No. 2, 2023 : September 2023
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v1i4.26227

Abstract

The purpose of this community service activity is to provide understanding regarding halal certification, BPOM and tax reporting to fishball business actors in Malingping District. This understanding is specifically related to the benefits obtained when fishball business actors implement the use of halal certification, BPOM and tax reporting. The methods used in community service include 1.) Lectures 2.) Tutorials 3.) Discussions. After this training is completed, fishball business actors can independently take care of halal certification, BPOM and make financial reports for tax compensation needs. The positive and enthusiastic response from the perpetrators of the Malingping Meatball business is an indicator of the success of this activity, and the potential for the Malingping Meatballs business actors is able to support business activities and improve business performance. economic independence from processed foods.
Ranking The Strictness Level Of Sharia Stock Screening Standards: A Comparative Analysis Of Global Sharia Stock Indices Fatoni, Ahmad; Utami, Kurnia Dwi Sari; Najmudin, Najmudin; Fakhrudin, Muhamad
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 9, No 1 (2025)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v9i1.32378

Abstract

This study aims to rank the level of strictness in Sharia stock screening standards across five major indices DJIM, MSCI Islamic, FTSE Shariah, KLSI, and ISSI. The research uses a qualitative-comparative analysis with a weighted scoring approach based on five key indicators: debt ratio, non-halal income tolerance, prohibited sectors, purification mechanisms, and technical screening methods. The results show that DJIM and MSCI fall into the very strict category, FTSE and KLSI are moderate, while ISSI is categorized as lenient. This variation provides important insights for investors and regulators in assessing how far an index reflects Sharia compliance and prudential standards.
Boycott, Intention, and Purchase Decisions among Generation Z: A PLS-SEM Analysis Based on Qawāʿid Fiqhiyyah Qotrunnada; Syihabudin; Muhamad Fakhrudin; Suryani, Risa
Az-Zarqa': Jurnal Hukum Bisnis Islam Vol. 17 No. 1 (2025): Az-Zarqa'
Publisher : Sharia and Law Faculty of Sunan Kalijaga Islamic State University Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/az-zarqa.v17.i1.4221

Abstract

Abstract: Purchase or avoidance decisions regarding fast-food brands associated with pro-Israel affiliations among Generation Z university students in Banten Province are examined through two complementary lenses: PLS-SEM modeling and reasoning grounded in Qawāʿid Fiqhiyyah. The sample comprises 125 respondents, all active social-media users. Findings indicate that consumer animosity does not affect either purchase intention or purchase decision. Religiosity exerts a positive and statistically significant direct effect on purchase decisions, but not on intentions. Exposure to and participation in social-media boycott campaigns have positive and significant effects on both intention and decision, while the indirect pathway via intention is observed only from boycott to decision and is small in magnitude. Purchase intention itself significantly predicts purchase decisions, also with a small effect. Document analysis links these estimates to three legal maxims. Al-umūr bi maqāṣidihā explains value-driven execution that can bypass the intention phase, clarifying why religiosity operates at the decision point. Al-‘ādah muḥakkamah accounts for the persistence of habit, store proximity, and promotions that attenuate the move from animosity to action. Al-yaqīn lā yazūlu bi al-shakk underscores the need for credible evidence of brand affiliation so that intention and decision are not stalled by doubt. Practical implications include evidence-based value education, accessible halal substitutes, competitive pricing, and supply-chain transparency to foster yaqīn and stabilize ethical compliance in everyday choices. The study enriches Islamic Business Law with an auditable, replicable normative-empirical bridge.   Abstrak: Keputusan membeli atau menghindari merek fast food yang diasosiasikan pro-Israel pada mahasiswa Generasi Z di Provinsi Banten dibaca melalui dua lensa yang saling melengkapi, yakni pemodelan PLS-SEM dan penalaran Qawāʿid Fiqhiyyah. Sampel berjumlah 125 responden yang seluruhnya pengguna media sosial. Hasil menunjukkan consumer animosity tidak berpengaruh terhadap intensi maupun keputusan. Religiusitas berpengaruh positif dan signifikan langsung pada keputusan, namun tidak pada intensi. Paparan serta partisipasi pada gerakan boikot di media sosial berpengaruh positif dan signifikan pada intensi dan keputusan, sementara pengaruh tidak langsung yang melalui intensi hanya terbukti pada jalur boikot menuju keputusan dan berukuran kecil. Intensi sendiri berpengaruh signifikan terhadap keputusan dengan efek yang juga kecil. Analisis dokumen menautkan angka tersebut pada tiga kaidah. Al-umūr bi maqāṣidihā menjelaskan eksekusi nilai yang dapat memintas fase niat sehingga religiusitas bekerja pada titik keputusan. Al-‘ādah muḥakkamah menerangkan daya lekat kebiasaan, kedekatan gerai, dan promosi yang menetralkan dorongan menjauh sehingga animosity tidak otomatis menjadi aksi. Al-yaqīn lā yazūlu bi al-shakk menegaskan pentingnya kepastian afiliasi merek agar intensi dan keputusan tidak tertahan oleh keraguan. Implikasi praktis mengarah pada edukasi nilai yang berbasis bukti, penyediaan substitusi halal yang mudah diakses, penyesuaian harga yang kompetitif, serta transparansi rantai pasok agar yaqīn terbentuk dan kepatuhan etis lebih stabil pada level keputusan sehari-hari. Temuan ini memperkaya Hukum Bisnis Islam dengan jembatan normatif-empiris yang dapat diaudit dan direplikasi.
Kontribusi Bank Pembiayaan Rakyat Syariah Terhadap Pertumbuhan Ekonomi Provinsi Banten: Analisis Model Pembiayaan UMKM dan Non UMKM Muhamad Fakhrudin; Ahmad Fatoni
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 8 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i8.4438

Abstract

This research focuses on the micro scope, namely examining the effect of financing Micro, Small and Medium Enterprises (MSMEs) of Sharia Rural Banks (BPRS) on economic growth in Banten Province. This research has the novelty of comparing MSME and non-MSME financing and the financing model used and its effect on economic growth in Banten Province. This study uses secondary data, namely time series data from 8 BPRS in Banten Province. The data in this study used quarterly data from December 2015 to December 2022. The data was obtained from the financial statements of BPRS Statistics Indonesia (BPS) Banten Province. Meanwhile, the model used in this study is the Error Correction Model (ECM). The results showed that in the long-term model, MSME and Non-MSME financing had a positive and significant effect on the GRDP of Banten Province, but on the contrary, in the short-term model, both variables had a negative influence. Meanwhile, in the short-term model, working capital and investment financing have a positive and significant effect on the GRDP of Banten Province, but in the long-term model, both variables have a negative effect. Simultaneously, financing of MSMEs, Non-MSMEs, working capital, and investment affect the GRDP of Banten Province.
Fokus Versus Diversifikasi: Strategi Pembiayaan Mana yang Memberikan Profitabilitas Lebih Tinggi dan Risiko Lebih Rendah di Bank Perekonomian Rakyat Syariah? Muhamad Fakhrudin; Ahmad Fatoni
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 11 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i11.10202

Abstract

This study aims to analyze the effect of focus and diversification strategies on profitability and non-performing loan risk at Islamic rural banks (BPRS) in Banten Province, incorporating bank size, capital adequacy, liquidity, and economic growth as control variables. The method used is panel data regression with a sample of six BPRS and semester data for the period June 2020-December 2024. The results show that financing diversification increases profitability while reducing the risk of non-performing loans. Bank size suppresses profitability but effectively reduces risk. Capital adequacy has a positive effect on profitability, while liquidity and economic growth do not have a significant effect on BPRS performance. These findings confirm that internal factors, particularly diversification and capital strengthening strategies, are more dominant than external factors in determining BPRS performance.
Empowerment Of Waqf For Sustainable Social-Economic Development: A Systematic Literature Review Ikhsanudin Ikhsanudin; Nursaman Nursaman; Muhamad Fakhrudin
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 10, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v10i1.40052

Abstract

ABSTRACT Waqf empowerment is an important instrument in the Islamic economic system with significant potential to enhance social and economic welfare, yet its utilization remains suboptimal. This study aims to systematically analyze the development, patterns, and challenges of waqf empowerment through a Systematic Literature Review approach. The methodology employed is SLR using the PRISMA framework, with data sources derived from scientific articles published between 2022 and 2026 and selected based on predefined inclusion and exclusion criteria. The results indicate that productive waqf, cash waqf, and integration with zakat and Islamic social finance are key strategies in empowering the economy. The discussion highlights that innovation in management, the role of community-based institutions such as Islamic boarding schools, and support from policy and digitalization are crucial factors in enhancing waqf effectiveness. Furthermore, the study identifies challenges including low waqf literacy, limited managerial capacity, and suboptimal asset utilization. In conclusion, waqf empowerment has strong potential as a sustainable development instrument if managed professionally, innovatively, and in an integrated manner. Keyword: cash waqf, productive waqf, sustainable development, systematic literature review, waqf empowerment
Pengaruh Risiko Spesifik Bank dan Good Corporate Governance Terhadap Stabilitas Bank Pembiayaan Rakyat Syariah Muhamad Fakhrudin; Ahmad Fatoni
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.734

Abstract

This research aims to examine the influence of specific bank risks and Good Corporate Governance (GCG) on the stability of Sharia rural banks in the Province of Banten. The indicators of specific bank risks include Non-Performing Financing (NPF), Operational Cost to Operating Income (BOPO), and Capital Adequacy Ratio (CAR). Meanwhile, the indicators used to assess GCG are the size of the Sharia Supervisory Board (DPS), board of commissioners, and board of directors. This study uses panel data from 8 Sharia rural banks as research samples from June 2020 to June 2022. Based on the regression results using the selected model, which is the Common Effect Model, it was found that partially, the variables CAR, BOPO, and the board of directors have a significant influence on the stability of Sharia rural banks. Meanwhile, simultaneously, all the variables, namely NPF, CAR, BOPO, DPS, board of commissioners, and board of directors, collectively influence the stability of Sharia rural banks in the Province of Banten.
Hybrid Contract Analysis on Hajj and Umrah Advance Fund Financing at Tamzis Bina Utama Bandung Atika Marwah Nasution; Koko Komaruddin; Muhamad Fakhrudin
Mabahits Al-Uqud Vol 1 No 1 (2024): June
Publisher : Postgraduate of Univeritas Islam Negeri Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/mau.v1i1.945

Abstract

Hajj and Umrah advance financing is a product created by Islamic financial institutions. Scholars have different opinions regarding the permissibility of using hajj advance financing. That is due to the following: First, regarding the legal validity of hajj and umrah using advance funds, and second, hajj and umrah advance financing uses multiple agreements, namely qardh and ijarah. Third, the impact of hajj advance financing is that the hajj and Umrah waiting lists are increasing. However, many Muslims in Indonesia are interested in this product. Therefore, it is important to implement Sharia principles in the Hajj and Umrah Advance Financing Product so that its implementation does not conflict with Sharia. This study uses an empirical legal approach with a case study method. Data sources consist of primary data obtained through observation and interviews and secondary data sources obtained from documentation and literature studies. The results of this study show that: First, the provisions for hajj and Umrah advance financing may only be given to customers categorized as capable. Second, multiple contracts are carried out separately, and third, the implementation of sharia principles is carried out by referring to MUI Fatwa Number 004/MUNASX/MUI/XI/2020, DSN-MUI Fatwa Number 09 of 2002, and PMA Number 24 of 2016.
PENGARUH WIND STRESS TERHADAP STRATIFIKASI SUHU HARIAN KOLOM AIR DANAU MANINJAU Taofik Jasalesmana; Fifia Zulti; Endra Triwisesa; Arianto Budi Santoso; Muhamad Fakhrudin
LIMNOTEK Perairan Darat Tropis di Indonesia Vol. 26 No. 1 (2019)
Publisher : BRIN Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/limnotek.2019.13363

Abstract

Stratifikasi suhu merupakan salah fenomena fisika yang terjadi di kolom air dan memiliki peranan penting dalam pengaturan proses kimia dan biologi di kolom air. Keadaan ini selanjutnya akan mempengaruhi kondisi ekosistem danau. Kekuatan stratifikasi suhu sangat bergantung pada perubahan intensitas radiasi matahari dan kecepatan angin. Melihat pentingnya peran stratifikasi suhu, maka dilakukan penelitian untuk mengkaji perubahan stratifikasi harian terhadap perubahan kecepatan angin yang spesifik dinyatakan oleh gaya tekan angin (wind stress) di Danau Maninjau, Sumatera Barat. Pengambilan data dilakukan selama tujuh hari (13 – 19 Februari 2017). Profil suhu kolom air diukur oleh rangkaian termistor yang dipasang pada alat e-most (Environmental Monitoring and Warning Systems) sampai kedalaman 60 m. Data kecepatan angin dan radiasi matahari diambil dari stasiun pengamatan cuaca Loka Alih Teknologi Penyehatan Danau (LATPD) Maninjau. Untuk melihat hubungan antara kekuatan stratifikasi dengan wind stress, dihitung indeks stratifikasi, wind stress dan energi kinetik turbulen (TKE). Indeks stratifikasi digunakan untuk mengkarakterisasi kekuatan stratifikasi suhu, sedangkan wind stress digunakan untuk memprediksi energi kinetik turbulen yang secara teori akan menurunkan stratifikasi. Hasil analisis menunjukkan bahwa terdapat gadien suhu kolom air yang ditandai oleh munculnya lapisan-lapisan isotermal mulai siang hari sampai menjelang malam dengan periode harian. Gradien suhu kemudian mulai menurun ketika malam sampai pagi hari, sehingga suhu kolom air menjadi lebih homogen dari permukaan sampai ke bawah. Telah diketahui adanya penurunan indeks stratifikasi harian kolom air pada saat wind stress dan energi kinetik turbulen bernilai tinggi, kemudian indeks stratifikasi meningkat saat wind stress dan energi kinetik turbulen mengalami penurunan. Sehingga terdapat hubungan terbalik antara wind stress dan indeks stratifikasi dengan koefisien korelasi sebesar -0,96.  Hal ini menunjukkan bahwa pada periode pengamatan tersebut wind stress berpengaruh besar terhadap proses pembentukan stratifikasi kolom air di Danau Maninjau.  Thermal stratification is one of physical events in the column water which contributes so much to regulate chemical and biological processes in the water column. This event will further affect the condition of the lake's ecosystem. The strength of thermal stratification is very suitable with solar radiation and wind speed. Seeing the importance of the role of thermal stratification, a study was conducted to examine the changes in daily stratification to the wind speed changes which is specifically characterized by wind stress in Lake Maninjau, West Sumatra. Data collection was conducted for seven days (February 13-19, 2017). The temperature profiles of the water column were measured by a thermistor chain mounted on an e-most (Environmental Monitoring and Warning Systems) device to a depth of 60 m. Wind speed and solar radiation data were collected from the weather observation station of Loka Alih Teknologi Penyehatan Danau (LATPD) Maninjau. The stratification index, wind stress and turbulent kinetic energy (TKE) were calculated to see the relationship between stratification strength and wind stress. Stratification index is used to characterize the strength of thermal stratification, while wind stress is used to predict turbulent kinetic energy which in theory will reduce stratification. There is a water column temperature gadient which is characterized by the appearance of isothermal layers from day to night with the daily period. The temperature gradient then begins to decrease at night until morning, so the temperature of the water column becomes more homogeneous from the surface to bottom. There has been a decrease in the daily stratification index of the water column during the maximum peaks of wind stress and turbulent kinetic energy. The stratification index begins to increase when the wind stress and turbulent kinetic energy get the decrease. There is an inverse relationship between the wind stress and stratification index with a correlation coefficient of -0.96. This shows that during the period of observation the wind stress has a major effect on the process of forming water column stratification in Lake Maninjau.