Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Islamic Philanthropy and Disaster Jurnal Kajian Ekonomi dan Perbankan Syariah Profetika: Jurnal Studi Islam
Bahrina Almas
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ZAKAT DAN PAJAK: KEADILAN REDISTRIBUSI PERSPEKTIF ISLAM Bahrina Almas; M. Umar Burhan
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Problematika kemiskinan merupakan akibat dari distribusi pendapatan dan kekayaan yang tidak merata di tengah-tengah masyarakat. Pemikiran ekonomi telah merumuskan dan memberi solusi tentang bagaimana kemiskinan terjadi dan ditinjau dari beberapa aspek tak terkecuali sosial-ekonomi. Aspek  keadilan  sangat  mendominasi mengapa  kemiskinan dapat  terjadi  dan bagaimana  kemiskinan  dapat  diatasi.  Islam  sebagai  agama  rahmatan  lil  ‘alamin  telah memberikan solusi praktis untuk mencegah dan mengentaskan kemiskinan dengan konsep redistribusi. Tujuan penelitian ini yaitu untuk mengetahui teori dan konsep zakat dan pajak sebagai instrumen redistribusi dari perspektif Islam. Penelitian ini merupakan penelitian studi literatur dengan content analysis atau analisis isi. Data dikumpulkan melalui literatur-literatur ilmiah, jurnal, artikel dan dokumen yang berkaitan dengan tema penelitian. Hasil penelitian menunjukkan bahwa zakat dan pajak yang merupakan instrumen redistribusi dalam Islam tidak mengenal bentuk yang saklek akan tetapi tetap terikat oleh nilai-nilai hakiki bertujuan mewujudkan keadilan sosial-ekonomi. Ibn Hazm dan Ibn Taimiyah mengakui dan membolehkan pajak sebagai sarana pemenuhan kebutuhan rakyat, dengan catatan untuk kemashlahatan al-‘ammah. Sedangkan zakat telah jelas fungsinya sebagai wujud dari pelarangan konsentrasi kekayaan. Berbicara keadilan sosial-ekonomi dalam perspektif Islam berarti memahami dua dimensi manusia sekaligus, yakni sebagai ‘abdallah (hamba Allah) dan khalifatullah fil ardh (wakil Allah di muka bumi). Mewujudkan keadilan sosial-ekonomi adalah salah satu tugas manusia di muka bumi. Keadilan bidang ekonomi diupayakan oleh pemenuhan kebutuhan pada tiap individu sehingga ada rasa tanggungjawab sosial pada masing-masing individu yang memiliki kekayaan lebih untuk membantu individu lain yang lebih rendah kekayaannya atau bahkan tidak cukup memenuhi kebutuhan primernya. Hal inilah yang menjadi asal-muasal kewajiban zakat dan pajak meskipun antara zakat dan pajak secara hakikat perintah asal sangat berbeda. Zakat merupakan kewajiban agama sedangkan pajak kewajiban negara. Akan tetapi, justru prinsip keadilan sosial lah yang menjadikan zakat dan pajak sebagai dua instrumen redistribusi perspektif Islam.   Kata Kunci: kemiskinan, keadilan, sosial-ekonomi, redistribusi, zakat dan pajak
Analisis Perbandingan Efisiensi BPR Konvensional Dan BPR Syariah Di Provinsi Jawa Timur Bahrina Almas
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 10, No 2 (2018)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.948 KB) | DOI: 10.24235/amwal.v10i2.3264

Abstract

AbstractThis study aims to find out and explain the efficiency level comparison between Conventional Rural Banks and Sharia Rural Banks using Data Envelopment Analysis (DEA) method. Technical efficiency measurement that uses multi inputs and outputs in this study is expected to show and measure the comparison of performance between Conventional Rural Banks and Sharia Rural Banks in East Java Province. This research is a type of quantitative research using secondary data from Financial Publication Reports contained in the Financial Services Authority and Bank Indonesia. The sample used in this study amounted to 10 BPR, consisting of 5 samples of Conventional Rural Banks and 5 samples of Islamic Rural Banks during the period March 2014 to December 2017. Input variables in this study were total assets, third party funds and labor costs, while variables the output used is credit or financing and operating income. The results of the analysis using the Data Envelopment Analysis (DEA) method show that there are two BPR from 5 samples of efficient Conventional Rural Banks, while there are no efficient BPR from 5 Sharia Rural Banks samples.Keywords: BPR, BPRS, Efficiency, Data Envelopment Analysis. AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan tingkat efisiensi antara Bank Perkreditan Rakyat Konensional dan Bank Pembiayaan Rakyat Syariah menggunakan Data Envelopment Analysis (DEA). Pengukuran technical efficiency yang menggunakan multi input dan output dalam penelitian ini diharapkan dapat menunjukkan dan mengukur perbandingan kinerja antara BPR Konvensional dan BPR Syariah di Provinsi Jawa Timur. Penelitian ini merupakan jenis penelitian kuantitatif menggunakan data sekunder dari Laporan Publikasi Keuangan yang terdapat di Otoritas Jasa Keuangan dan Bank Indonesia. Sample yang digunakan dalam penelitian ini berjumlah 10 BPR, yang terdiri dari 5 sample BPR Konvensional dan 5 sample BPR Syariah selama periode Maret 2014 sampai dengan Desember 2017. Variabel input dalam penelitian in adalah total aset, dana pihak ketiga dan biaya tenaga kerja, sedangkan variabel output yang digunakan adalah kredit atau pembiayaan dan pendapatan operasional. Hasil analisis menggunakan metode Data Envelopment Analysis (DEA) menunjukkan bahwa ada dua BPR dari 5 sample BPR Konvensional yang efisien, sedangkan tidak ada BPR yang efisien dari 5 sample BPR Syariah. Kata Kunci: BPR, BPRS, Efisiensi, Data Envelopment Analysis.
Analisis Perbandingan Efisiensi BPR Konvensional Dan BPR Syariah Di Provinsi Jawa Timur Bahrina Almas
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 10, No 2 (2018)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v10i2.3264

Abstract

AbstractThis study aims to find out and explain the efficiency level comparison between Conventional Rural Banks and Sharia Rural Banks using Data Envelopment Analysis (DEA) method. Technical efficiency measurement that uses multi inputs and outputs in this study is expected to show and measure the comparison of performance between Conventional Rural Banks and Sharia Rural Banks in East Java Province. This research is a type of quantitative research using secondary data from Financial Publication Reports contained in the Financial Services Authority and Bank Indonesia. The sample used in this study amounted to 10 BPR, consisting of 5 samples of Conventional Rural Banks and 5 samples of Islamic Rural Banks during the period March 2014 to December 2017. Input variables in this study were total assets, third party funds and labor costs, while variables the output used is credit or financing and operating income. The results of the analysis using the Data Envelopment Analysis (DEA) method show that there are two BPR from 5 samples of efficient Conventional Rural Banks, while there are no efficient BPR from 5 Sharia Rural Banks samples.Keywords: BPR, BPRS, Efficiency, Data Envelopment Analysis. AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan tingkat efisiensi antara Bank Perkreditan Rakyat Konensional dan Bank Pembiayaan Rakyat Syariah menggunakan Data Envelopment Analysis (DEA). Pengukuran technical efficiency yang menggunakan multi input dan output dalam penelitian ini diharapkan dapat menunjukkan dan mengukur perbandingan kinerja antara BPR Konvensional dan BPR Syariah di Provinsi Jawa Timur. Penelitian ini merupakan jenis penelitian kuantitatif menggunakan data sekunder dari Laporan Publikasi Keuangan yang terdapat di Otoritas Jasa Keuangan dan Bank Indonesia. Sample yang digunakan dalam penelitian ini berjumlah 10 BPR, yang terdiri dari 5 sample BPR Konvensional dan 5 sample BPR Syariah selama periode Maret 2014 sampai dengan Desember 2017. Variabel input dalam penelitian in adalah total aset, dana pihak ketiga dan biaya tenaga kerja, sedangkan variabel output yang digunakan adalah kredit atau pembiayaan dan pendapatan operasional. Hasil analisis menggunakan metode Data Envelopment Analysis (DEA) menunjukkan bahwa ada dua BPR dari 5 sample BPR Konvensional yang efisien, sedangkan tidak ada BPR yang efisien dari 5 sample BPR Syariah. Kata Kunci: BPR, BPRS, Efisiensi, Data Envelopment Analysis.
The Influence of Service Quality, Religiosity, and Trust on Muzakki's Interest in Paying Zakat Maal at LAZ RIZKI Jember Devi Camelia Gustinada; Moehammad Fathorrozi; Bahrina Almas
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10796

Abstract

Introduction: This study aims to analyze the influence of service quality, religiosity, and trust on the interest of muzakki in paying zakat maal at LAZ RIZKI Jember. Research Methods: This study adopted a quantitative approach, utilizing multiple linear regressions as the statistical analysis method to examine the relationships between service quality, religiosity, and trust and the interest of muzakki in paying zakat maal. Results: This study reveals that service quality and trust significantly influence muzakki's interest in paying zakat maal through LAZ RIZKI Jember. Religiosity does not significantly influence muzakki's interest in paying zakat through LAZ RIZKI, which shows that a person's level of faith is not the main factor in the decision to pay zakat through the institution. Conclusion: Simultaneously, these three variables contribute to determining the interest of muzakki. Consequently, LAZ RIZKI Jember should prioritize enhancing transparency, streamlining service delivery, and fortifying institutional trustworthiness to foster greater participation and optimize muzakki engagement.
FACTORS AFFECTING FOREIGN DEBT IN OIC COUNTRIES Sjafruddin; Inayah Swasti Ratih; Bahrina Almas; Robby Reza Zulfikri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1969

Abstract

This study looks at how current balance deficit, GDP, and government spending affect foreign debt in eight countries in the Organization of Islamic Cooperation: Lebanon, Jordan, Egypt, Pakistan, Morocco, Bangladesh, Kazakhstan, and Algeria. This research uses a quantitative method with data from 2010 to 2020. It uses panel data to explain information between units and cross sections. The results showed that the current balance deficit had no significant effect on foreign debt, but GDP and government expenditure had a significant effect.
Muslim Women-Led Agriculture: Strengthen Families and Climate for SDGs in East Java, Indonesia Arodha, Dianidza; Maya Panorama; Moh. Syawaludin; Bahrina Almas; Imamul Arifin; Hilmy Baihaqy Yussof
Profetika: Jurnal Studi Islam Vol. 26 No. 03 (2025): Profetika Jurnal Studi Islam 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v26i03.12529

Abstract

Objective: This study analyzes the contribution of Muslim women-led agriculture in Bondowoso Regency to the reduction of household carbon emissions as well as the strengthening of ecological and economic resilience based on tengka values, supporting local SDGs targets. This study also formulates a synergy model for households, Islamic boarding schools, and village governments as a form of women's empowerment aligned with global SDGs objectives. Theoretical framework: This research is based on the integration of sustainable agriculture, women's empowerment, and Islamic ecology based on local wisdom. Tengka values serve as a framework for cultural empowerment that connects low-carbon practices with women's social agency. Literature review: Literature review shows that studies on low-carbon agriculture, women's leadership, and the role of local values are still rarely integrated simultaneously. This research fills this gap through an integrated cultural and institutional approach. Methods: This study uses a qualitative approach with a case study design in Karanganyar Village, East Java. Data was obtained through interviews, observations, and document analysis. Results: The results showed that the production of local bhug-bhug feed from kitchen waste resulted in lower carbon emissions than industrial feed. This practice is able to reduce feed costs by up to 80% and strengthen household economic resilience. Implications: These findings confirm that climate change mitigation can be achieved through gender-equitable and culturally sensitive household farming practices. The synergy model of households–pesantren–village governments has the potential to become a reference for low-carbon village policies. Novelty: The novelty of this research lies in the formulation of a tengka-based women's empowerment model that integrates low-carbon agricultural practices and local institutional synergy. This study places local wisdom and religious institutions as the foundation of sustainable ecological transformation (sdgs).
Co-Authors Arodha, Dianidza Devi Camelia Gustinada Hilmy Baihaqy Yussof Imamul Arifin Inayah Swasti Ratih M. Umar Burhan Maya Panorama Moehammad Fathorrozi Moh. Syawaludin Robby Reza Zulfikri Sjafruddin Sjafruddin