Garuda - Garba Rujukan Digital

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.

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.

Analisis Efektivitas Program Edukasi Produk Syariah bagi Nasabah di Bank BJB Syariah KCP Lippo Cikarang Abdul Rojak; Dudang Gojali
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 3 (2025): Juli : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i3.938

This study aims to analyze the effectiveness of the sharia product education program organized by Bank BJB Syariah KCP Lippo Cikarang to its customers. The research method used is qualitative with a case study approach. Data were collected through in-depth interviews with customers and bank employees, observations, and documentation related to the implementation of the education program. The results of the study indicate that the sharia product education program is able to increase customer understanding and awareness of the sharia products offered. However, several obstacles were found such as limited implementation time, lack of interactive educational materials, and low active customer participation. This study recommends the need for innovation in education methods and increased collaboration between banks and customers to increase the effectiveness of sharia product education programs in the future.

ANALISIS PENERAPAN PSAK NO. 407 PADA PRODUK RAHN EMAS IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN, TRANSPARANSI DAN AKUNTABILITAS Anna Fauziyah Putri; Dudang Gojali; Ramadhani Irma Tripalupi
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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

Penelitian ini fokus membahas penerapan PSAK 407 pada produk rahn emas di Pegadaian Syariah Padasuka serta implikasinya terhadap kualitas laporan keuangan, transparansi dan akuntabilitas. Penelitian menggunakan pendekatan kualitatif, sumber data primer melalui wawancara mendalam dan data sekunder, serta triangulasi untuk meningkatkan kehandalan dan validitas data. Hasil penelitian menunjukkan bahwa penerapan pengakuan, pengukuran, penyajian dan pengungkapan pada produk rahn emas sudah sepenuhnya sesuai dengan PSAK 407. Penerapan ini memberi implikasi positif kualitas laporan keuangan yang dapat dijelaskan relevansinya, terbanding, terferivikasi, tepat waktu, dan dapat dipahami. Memberi implikasi terhadap tranparansi karena laporan keuangan telah memberi informasi secara terbuka, teratur, mudah diakses dan aktual, salah satunya di situs web resmi pegadaian. Memberi implikasi terhadap akuntabilitas dibuktikan dengan adanya laporan keuangan sesuai standar yang berlaku yakni PSAK 407.

Title

Found 47 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 47 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 47 Documents
Search