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Zakat And Economic Growth: Islamic Economic Perspective Gojali, Dudang; Yakubi, Yusef; Setiawan, Iwan; Zaky, Muhammad; Rahmah, Yulia Fithriany
Journal of Islamic Economics and Business Vol 4, No 1 (2024): Journal of Islamic and Economics Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i1.40850

Poverty and unemployment in Indonesia are currently problems of economic growth that are difficult to solve due to the unequal and unequal distribution of wealth or income among individuals in society itself. The existence of zakat is an important role in overcoming this. However, the zakat instrument is still felt to be less than optimal. The purpose of this writing is to examine the role of zakat in economic growth from an Islamic economic perspective, as well as study the challenges and opportunities in managing zakat, especially in the modern era. The research method used in this research is descriptive analysis with a qualitative approach. The results of the research show that zakat plays an important role in economic growth according to an Islamic economic perspective. Economic growth is measured through an increase in per capita income, a decrease in unemployment, and a decrease in poverty. As an Islamic economic instrument, zakat helps achieve these indicators by ensuring a more equitable distribution of income and poverty alleviation.

The Impact of Halal Certificate Ownership on MSME Income in Indonesia Novari, Eri; Asih, Vemy Suci; Yulandri, Elsa; Supratman, Iman; Gojali, Dudang
Indonesian Journal of Economics and Management Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i3.6405

The ownership of halal certification can raise the likelihood of increasing SMEs' well-being, especially through revenue enhancement, according to this research, which empirically investigates the elements thought to motivate SME actors to seek halal certification. To accomplish the predefined research goals, the researcher employed a questionnaire survey with SMEs in Indonesia to gather data. The sample was chosen using the Cluster Random Sampling approach, and structural equation modeling (SEM) was used for analysis. The findings show that halal certification ownership affects income improvement, while halal literacy and accessibility affect halal certification ownership. The findings demonstrate how halal knowledge and accessibility affect the ownership of halal certification and how this affects SMEs' well-being. The research findings have management effects, such as offering a model for halal certification ownership as a policy guideline and promoting Halal Go Digital to help SMEs digitize their operations and make use of helpful features. With the use of this research, the government may develop a halal supply chain that involves both public and commercial entities and is coordinated across sectors.

Optimizing the Money Demand Function in Islamic States with Insights from Milton Friedman Fitri, Yuda Septia; Asih, Vemy Suci; Gojali, Dudang
International Journal of Islamic Khazanah Vol 14, No 2 (2024): Internasional Journal of Islamic Khazanah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijik.v14i2.29723

This study aims to develop a comprehensive model of money demand in Muslim countries. The methodology employed is a combination of qualitative and quantitative methods. The qualitative approach involves an extensive literature review of microeconomic theory, particularly the theory of marginal utility, Muslim consumption patterns, and macroeconomic theory regarding the factors influencing money demand. These theories help construct a robust model of money demand in an Islamic context. The quantitative approach verifies the proposed model using multiple linear regression analysis. This analysis examines the relationship between money supply, GDP, the rate of return on sukuk, and the collection of zakat, infaq, and charity in Indonesia over a period of 10 years. Key elements of the model include the integration of Islamic financial principles such as zakat, infaq, and charity, which are shown to have a positive relationship with the demand for money. The significance of using a mix of qualitative and quantitative methods lies in the ability to build a theoretical framework grounded in Islamic economic principles and empirically validate it with real-world data. The qualitative aspect provides a deep understanding of the specific theories and literature, including the works on marginal utility and Muslim consumption behaviors, which are crucial for modeling money demand in Islamic economies. The study’s findings are particularly important as they reveal a positive relationship between the collection of zakat, infaq, and charity, and the demand for money. This suggests that these Islamic financial instruments play a significant role in shaping money demand, highlighting the unique dynamics of Islamic economies. By integrating these elements, the study provides valuable insights into the financial behaviors in Muslim countries and underscores the importance of incorporating Islamic principles in economic models. This research contributes to a better understanding of how Islamic financial practices influence economic stability and growth, offering a pathway for developing effective monetary policies in Muslim countries.

Perbandingan Fikih tentang Mudharabah: Analisis Keterbatasan dan Hambatan dalam Perkembangannya Hafizd, Jefik Zulfikar; Al-Hakim, Sofian; Gojali, Dudang
Multidisciplinary Journal of Religion and Social Sciences Vol. 1 No. 2 (2024): Oktober 2024
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/mjrs.v1i2.82

Mudharabah is a unique financial instrument in the Islamic banking system, where capital from one party (shahibul maal) is managed by another party (mudharib) to generate profit, which is shared according to a pre-agreed arrangement. This study aims to analyze the concept of mudharabah from the perspective of fiqh and explore the limitations and challenges faced in its implementation in the modern Islamic banking system. Using a qualitative approach through a literature review method, this research examines various classical and contemporary texts related to the relevant fiqh principles. The results show that mudharabah is a partnership between the capital provider and the manager, with profits shared according to the agreement and losses borne by the capital provider unless due to the manager's negligence. Ibn Rusyd divides mudharabah into mudharabah muqayyadah (restricted) and mudharabah muthlaqah (unrestricted), emphasizing the risk of gharar in capital assessment. Wahbah al-Zuhaili also highlights the importance of transparency and protection for both parties in the mudharabah contract, as well as the need for flexibility in its application to align with modern economic developments. Meanwhile, the DSN MUI has issued fatwas as practical guidelines suited to Indonesia's modern financial conditions, classifying mudharabah into four forms: muqayyadah, muthlaqah, tsuna'iyyah (involving two parties), and musytarakah (combined with musharakah). The implementation of mudharabah in Bank Muamalat and Bank Syariah Indonesia shows practical applications but faces challenges such as oversight and operational risks. The main obstacles include a lack of public understanding, high operational and market risks, as well as regulatory and infrastructure limitations. Although mudharabah holds great potential as an Islamic financial instrument, these challenges need to be addressed to improve its effectiveness and application in Indonesia.

Analisis Penerapan PSAK 105 Perhitungan Bagi Hasil Mudharobah Pada Bank BJB Syariah KCP Lippo Cikarang Abdul Rojak; Dudang Gojali
Jurnal Bisnis Inovatif dan Digital Vol. 2 No. 3 (2025): Juli : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v2i3.614

This study aims to analyze the implementation of PSAK 105 related to the calculation of mudharabah profit sharing at Bank BJB Syariah KCP Lippo Cikarang. The research method used is qualitative with a descriptive approach, where data is collected through interviews, observations, and documentation. The analysis is carried out by comparing the practice of calculating mudharabah profit sharing at the bank with the provisions stipulated in PSAK 105, which includes aspects of recognition, measurement, presentation, and disclosure of mudharabah transactions. The results of the study indicate that in general Bank BJB Syariah KCP Lippo Cikarang has implemented the principles of PSAK 105 in calculating mudharabah profit sharing, but there are still several obstacles such as employee understanding of sharia accounting standards, optimization of information technology systems, and internal socialization regarding standard updates. These findings emphasize the importance of improving human resource competency and strengthening the supervision system so that the implementation of PSAK 105 can run optimally and support transparency and accountability of sharia bank financial reports.

Empowering sharia-based Micro, Small and Medium Enterprises (MSMEs) in Indonesia: A Socioeconomic and ethical framework for inclusive development Rukmanda, Meirani Rahayu; Bisri, Hasan; Jubaedah, Dedah; Gojali, Dudang; Hadi, Sholikul
International Journal of Nusantara Islam Vol 13 No 2 (2025): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v13i2.47733

Sharia-based Micro, Small, and Medium Enterprises (MSMEs) represent a critical driver of economic development in Indonesia, contributing significantly to employment, poverty alleviation, and local entrepreneurship. In a country with the world’s largest Muslim population, the integration of maqāṣid al-sharī‘ah principles into MSME governance offers a unique pathway toward ethical and inclusive economic growth. This study investigates the institutional, financial, and socio-religious dynamics that shape the performance and sustainability of Sharia-compliant MSMEs. It explores how Islamic economic principles intersect with regulatory frameworks and market practices to influence business outcomes in this sector. The objective is to formulate a conceptual and practical model for strengthening Sharia-based MSMEs in Indonesia. Adopting a qualitative approach, this research utilizes document analysis from regulatory texts, journal articles, and Islamic economic theory. Findings reveal critical challenges in legal harmonization, limited access to Sharia-compliant financing, and inconsistent application of ‘adl (justice), amanah (trust), and raḥmah (compassion) in entrepreneurial practices. However, notable opportunities exist in the areas of community-based empowerment, halal certification, and fintech adoption aligned with Islamic values. This study contributes to both policy and academic discourses by offering an integrative perspective on Sharia-based MSMEs. It highlights the importance of strengthening tawhidic foundations in economic structures and provides a roadmap for policymakers, practitioners, and scholars committed to building an inclusive and just economic system rooted in Islamic ethics.

Analisis Penggunaan Online Integrated Banking Sharia System (OLIBSS) dalam Meningkatkan Akurasi dan Efisiensi Proses Transaksi Tabungan Wadiah di BPRS HIK Parahyangan Amalia Marliani; Dudang Gojali
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1298

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

Empowering sharia-based Micro, Small and Medium Enterprises (MSMEs) in Indonesia: A Socioeconomic and ethical framework for inclusive development Rukmanda, Meirani Rahayu; Bisri, Hasan; Jubaedah, Dedah; Gojali, Dudang; Hadi, Sholikul
International Journal of Nusantara Islam Vol 13 No 2 (2025): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v13i2.47733

Sharia-based Micro, Small, and Medium Enterprises (MSMEs) represent a critical driver of economic development in Indonesia, contributing significantly to employment, poverty alleviation, and local entrepreneurship. In a country with the world’s largest Muslim population, the integration of maqāṣid al-sharī‘ah principles into MSME governance offers a unique pathway toward ethical and inclusive economic growth. This study investigates the institutional, financial, and socio-religious dynamics that shape the performance and sustainability of Sharia-compliant MSMEs. It explores how Islamic economic principles intersect with regulatory frameworks and market practices to influence business outcomes in this sector. The objective is to formulate a conceptual and practical model for strengthening Sharia-based MSMEs in Indonesia. Adopting a qualitative approach, this research utilizes document analysis from regulatory texts, journal articles, and Islamic economic theory. Findings reveal critical challenges in legal harmonization, limited access to Sharia-compliant financing, and inconsistent application of ‘adl (justice), amanah (trust), and raḥmah (compassion) in entrepreneurial practices. However, notable opportunities exist in the areas of community-based empowerment, halal certification, and fintech adoption aligned with Islamic values. This study contributes to both policy and academic discourses by offering an integrative perspective on Sharia-based MSMEs. It highlights the importance of strengthening tawhidic foundations in economic structures and provides a roadmap for policymakers, practitioners, and scholars committed to building an inclusive and just economic system rooted in Islamic ethics.

Zakat And Economic Growth: Islamic Economic Perspective Gojali, Dudang; Yakubi, Yusef; Setiawan, Iwan; Zaky, Muhammad; Rahmah, Yulia Fithriany
Journal of Islamic Economics and Business Vol. 4 No. 1 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i1.40850

Poverty and unemployment in Indonesia are currently problems of economic growth that are difficult to solve due to the unequal and unequal distribution of wealth or income among individuals in society itself. The existence of zakat is an important role in overcoming this. However, the zakat instrument is still felt to be less than optimal. The purpose of this writing is to examine the role of zakat in economic growth from an Islamic economic perspective, as well as study the challenges and opportunities in managing zakat, especially in the modern era. The research method used in this research is descriptive analysis with a qualitative approach. The results of the research show that zakat plays an important role in economic growth according to an Islamic economic perspective. Economic growth is measured through an increase in per capita income, a decrease in unemployment, and a decrease in poverty. As an Islamic economic instrument, zakat helps achieve these indicators by ensuring a more equitable distribution of income and poverty alleviation.

Optimizing the Money Demand Function in Islamic States with Insights from Milton Friedman Fitri, Yuda Septia; Asih, Vemy Suci; Gojali, Dudang
International Journal of Islamic Khazanah Vol. 14 No. 2 (2024): IJIK
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijik.v14i2.29723

This study aims to develop a comprehensive model of money demand in Muslim countries. The methodology employed is a combination of qualitative and quantitative methods. The qualitative approach involves an extensive literature review of microeconomic theory, particularly the theory of marginal utility, Muslim consumption patterns, and macroeconomic theory regarding the factors influencing money demand. These theories help construct a robust model of money demand in an Islamic context. The quantitative approach verifies the proposed model using multiple linear regression analysis. This analysis examines the relationship between money supply, GDP, the rate of return on sukuk, and the collection of zakat, infaq, and charity in Indonesia over a period of 10 years. Key elements of the model include the integration of Islamic financial principles such as zakat, infaq, and charity, which are shown to have a positive relationship with the demand for money. The significance of using a mix of qualitative and quantitative methods lies in the ability to build a theoretical framework grounded in Islamic economic principles and empirically validate it with real-world data. The qualitative aspect provides a deep understanding of the specific theories and literature, including the works on marginal utility and Muslim consumption behaviors, which are crucial for modeling money demand in Islamic economies. The study findings are particularly important as they reveal a positive relationship between the collection of zakat, infaq, and charity, and the demand for money. This suggests that these Islamic financial instruments play a significant role in shaping money demand, highlighting the unique dynamics of Islamic economies. By integrating these elements, the study provides valuable insights into the financial behaviors in Muslim countries and underscores the importance of incorporating Islamic principles in economic models. This research contributes to a better understanding of how Islamic financial practices influence economic stability and growth, offering a pathway for developing effective monetary policies in Muslim countries.

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