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All Journal Jurnal Ilmiah Mahasiswa FEB Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Islamic Philanthropy and Disaster Negotium: Jurnal Ilmu Administrasi Bisnis Maqdis: Jurnal Kajian Ekonomi Islam Al-Muraqabah: Journal of Management and Sharia Business JAKBS Jurnal Solusi Masyarakat (JSM) Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Profetika: Jurnal Studi Islam Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Bahrina Almas
Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Keadilan Redistribusi Perspektif Islam Bahrina Almas
IQTISHODUNA: Jurnal Ekonomi Islam Vol 8 No 1 (2019): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.104 KB)

Abstract

The problem of poverty is the result of unequal distribution of income and wealth in the midst of society. The aspect of justice is very dominating why poverty can occur and how poverty can be overcome. Islam as a rahmatan lil 'alamin religion has provided practical solutions to prevent and alleviate poverty with the concept of redistribution. The purpose of this study is to find out how the concepts and instruments of redistribution in the Islamic perspective. This research is a literature study with content analysis. Data is collected through scientific literature, journals, articles and documents relating to research themes. The results show that redistribution in Islam has existed since the time of the Prophet Muhammad, since the formation of Madinah as a state, with zakat and tax as an instrument. Tithes and taxes do not recognize a fixed form but are still bound by intrinsic values ​​that aim at realizing socio-economic justice. Keywords: Islam, justice, socio-economic, redistribution.
ANALISIS PEMBIAYAAN DAN KREDIT SEKTOR PERDAGANGAN, HOTEL DAN RESTORAN DI INDONESIA BAHRINA ALMAS
Maqdis: Jurnal Kajian Ekonomi Islam Vol 3, No 2 (2018): Juli - Desember 2018
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v3i2.188

Abstract

The purpose of this study was to analyze the factors that influence the financing and credit of the trade, hotel and restaurant sector in Sharia and conventional banking in Indonesia using the Vector Autoregression / Vector Error Correction Model (VAR / VECM) model with monthly data for the period of January 2008 to December 2016. The results show that the factors that influence the financing and credit of the trade, hotel and restaurant sector (PHR) in Sharia and conventional banking, namely Third Party Funds (DPK), Industrial Production Index (IPI), Inflation (INF), Bonus of Bank Indonesia Syariah Certificate (BSBIS), Loan Interest Rate (SBK), Equivalent Rate Financing (ERP) percentage of Non Performing Financing (NPF), percentage of Non-Performing Loans (NPL).
Perbandingan Efisiensi BPR Konvensional Dan BPR Syariah Provinsi Jawa Timur Dengan Pendekatan Non-Parametrik Bahrina Almas
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 5 No. 2 (2018)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v5i2.1929

Abstract

This 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. This research is a type of quantitative research using secondary. 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 2013 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.
Analysis of The Implementation of Halal Logistics Management in Food and Beverage Retail Business (Case Study At Kopi Kenangan) Khoirunnisa, Nur Awali; Ratih, Inayah Swasti; Almas, Bahrina
Al-Muraqabah: Journal of Management and Sharia Business Vol. 4 No. 2 (2024): Al-Muraqabah: Journal of Management and Sharia Business
Publisher : Sharia Business Management Study Program, Faculty of Economics and Islamic Business at IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muraqabah.v4i2.1916

Abstract

Halal logistics management in the food and beverage industry is an integrated activity that starts from purchasing raw materials, then converting raw materials through the production process, producing finished products and finally delivering finished products to customers. Halal products are not only limited to looking clean but also need to know the process of implementing halal logistics management throughout the production process. The purpose of this study is to determine how the halal logistics management process starts from the process of supplying raw materials, processing, packaging and distribution carried out during the supply chain process to create a halal measure of a product carried out at Kopi Kenangan. The result of this study is the implementation analysis of halal logistics management at Kopi Kenangan consists of four activities: First, the production preparation process, Second, the production process, Third, the distribution process, Fourth, consumption activities. All of Kopi Kenangan products are in accordance and implement halal standardization properly in accordance with Islamic law, including production activities that do not use prohibited raw materials such as pork, dogs, blood, and khamr. All tools and places used for production and distribution activities are guaranteed cleanliness and halalness
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.
ZAKAT DAN PAJAK: KEADILAN REDISTRIBUSI PERSPEKTIF ISLAM Almas, Bahrina; Burhan, M. Umar
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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
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).
Membangun Generasi Emas 2045: Sinergi Pemberian Makanan Tambahan dan Digitalisasi Data dalam Pencegahan Stunting di Kabupaten Jember Robby Reza Zulfikri; Sjafruddin; Hendrik Tri Oktaviansyah; Bahrina Almas; Inayah Swasti Ratih
Jurnal Solusi Masyarakat (JSM) Vol. 4 No. 1 (2026)
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jsm.v4i1.27253

Abstract

Stunting remains a major health problem in Indonesia, impacting the quality of future human resources. Stunting prevention efforts require a comprehensive and collaborative approach, particularly at the village level. This community service program aims to improve knowledge, promote clean and healthy living behaviors (PHBS), and utilize digital data to support stunting prevention in Sukowono Village, Jember Regency. The methods used include education for mothers of toddlers and integrated health post (Posyandu) cadres, provision of locally-based supplementary feeding (PMT), and training in digitalizing health data to improve the accuracy and monitoring of children's nutritional status. The results of the program indicate an increase in community knowledge regarding nutrition and PHBS, increased participation in Posyandu activities, and the availability of a more orderly and integrated data recording system. The synergy between nutrition interventions, behavioral change, and the use of digital technology has proven effective in supporting stunting prevention efforts. This program is expected to become a sustainable model for realizing a healthy and quality generation towards Indonesia Emas 2045.
Implikasi Modal Sosial Dalam Sistem Pembiayaan Multiguna Tanpa Agunan Di Baitul Mal Wat Tamwil Bahrina Almas
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i3.415

Abstract

This study aims to determine the implications of social capital in the multipurpose financing system without collateral at Baitul Maal wat Tamwil. The research method used is qualitative with a phenomenological descriptive approach. The results show that the existence of social capital, namely trust, shared values, norms and networks supports the implementation of multipurpose financing without collateral. The existence of interactions and good relationships between prospective customers and Baitul Maal wat Tamwil customers who become mediators creates a sense of trust for Baitul Maal wat Tamwil to provide financing. Likewise for customers who directly apply to Baitul Maal wat Tamwil, because they have previously been members of Baitul Maal wat Tamwil. Interaction and good relations create a sense of trust with each other bound by shared values and norms that have been agreed. This makes it easier for Baitul Maal wat Tamwil to provide financing. The multipurpose financing system without collateral that is supported by social capital between the Baitul Maal wat Tamwil and prospective financing customers embodies the ta'awun principle as the basis for Baitul Maal wat Tamwil's foothold in the mission of making it easier for lower-line communities to gain access to business capital.
Co-Authors Arodha, Dianidza Devi Camelia Gustinada Hendrik Tri Oktaviansyah Hilmy Baihaqy Yussof Imamul Arifin Inayah Swasti Ratih Inayah Swasti Ratih Khoirunnisa, Nur Awali M. Umar Burhan Mahyuddina Almas Maya Panorama Moehammad Fathorrozi Moh. Syawaludin Ratih, Inayah Swasti Robby Reza Zulfikri Robby Reza Zulfikri Sjafruddin Sjafruddin