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All Journal MUQTASID Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Muqtasid: Jurnal Ekonomi dan Perbankan Syariah At-Tawassuth: Jurnal Ekonomi Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Nizham Journal of Islamic Studies Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Riayah: Jurnal Sosial dan Keagamaan Ulumuna Jurnal Disrupsi Bisnis Jurnal Terapan Manajemen dan Bisnis Jurnal Media Informatika Salam (Islamic Economics Journal) Perbanas Journal of Islamic Economics and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Priviet Social Sciences Journal Paradoks : Jurnal Ilmu Ekonomi Jurnal REP (Riset Ekonomi Pembangunan) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Cendekia Ilmiah BAABU AL-ILMI: Ekonomi dan Perbankan Syariah JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Madnasir Madnasir
Universitas Islam Negeri Raden Intan Lampung
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Kepatuhan Syariah dan Tata Kelola Filantropi Islam dalam Mendukung Ketahanan Ekonomi Umat Ipando, Ogi Marsenal; Leni Riski Hayati; Reska Maulida; Madnasir, Madnasir; Ruslan Abdul Ghofur
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13504

Abstract

Filantropi Islam, yang diimplementasikan melalui zakat, infak, sedekah, dan wakaf (ZISWAF), merupakan elemen krusial dalam memperkuat ketahanan ekonomi umat. Meskipun Indonesia memiliki potensi ZISWAF yang sangat besar, realisasi dana yang terkelola secara formal masih menghadapi tantangan signifikan, terutama terkait dengan kepercayaan publik dan efektivitas manajemen. Studi ini bertujuan untuk mengeksplorasi peran penting kepatuhan syariah (sharia compliance) dan tata kelola perusahaan yang baik (good corporate governance) dalam mengoptimalkan pengelolaan dana filantropi Islam. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dan analisis data sekunder yang relevan. Temuan utama mengindikasikan bahwa ketaatan terhadap prinsip syariah, yang diawasi oleh Dewan Pengawas Syariah (DPS), adalah prasyarat mutlak untuk membangun dan menjaga kepercayaan donatur. Sementara itu, penerapan prinsip tata kelola yang meliputi transparansi, akuntabilitas, dan responsibilitas, secara langsung meningkatkan efisiensi operasional dan ketepatan sasaran penyaluran bantuan. Sinergi yang kuat antara kedua aspek ini akan menciptakan ekosistem filantropi Islam yang profesional dan berkelanjutan, yang berdampak positif dan nyata pada peningkatan kesejahteraan sosial ekonomi masyarakat. Artikel ini merekomendasikan perlunya kerangka regulasi yang lebih kuat dan harmonisasi standar tata kelola syariah untuk memaksimalkan kontribusi sektor filantropi Islam dalam pembangunan ekonomi nasional.
Pengaruh Konektivitas Infrastruktur terhadap Pertumbuhan Ekonomi dan Pariwisata Lampung: Perspektif Ekonomi Islam 2015-2024 Ayu Permata, Diah; Madnasir, Madnasir; Ningsih, Nur Wahyu
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v6i1.379

Abstract

This study examines in depth how infrastructure connectivity influences the dynamics of economic growth and the performance of the tourism sector in Lampung Province for the period 2015–2024, using an Islamic economic perspective as the main analytical basis. The data used are sourced from official statistics from BPS, the PUPR Office, and the Lampung Tourism Office, which are then processed through a quantitative approach using the Vector Autoregression (VAR) model, including the stages of optimal lag testing, model stability, cointegration, Granger causality, and stationarity testing at the second difference level. The estimation results show that the VAR model is stable with an optimal lag of 2 and does not find a long-term cointegration relationship or significant causality between the variables of Economic Growth, Tourism Sector, and Infrastructure Connectivity. The coefficient of determination value of 87.4% indicates that infrastructure connectivity is able to explain most of the movements in economic growth and the tourism sector, although the partial effect of infrastructure connectivity on economic growth is positive but not significant (coefficient of 3.016), while its effect on the tourism sector is negative and remains insignificant (coefficient of -52.079). From an Islamic economic perspective, these findings emphasize the importance of integrating physical infrastructure development with strengthening human resource quality and governance based on maqashid al-shariah, including social justice, public welfare, and environmental preservation to respond to the risks of overtourism and unequal distribution of benefits. Thus, unlike conventional studies, this research offers a normative-empirical approach that links infrastructure performance with sharia values to formulate recommendations for regional development policies in Lampung that are more inclusive, sustainable, and oriented towards long-term welfare.
The Effect of Foreign Direct Investment, Environmental Quality, and Inflation on Economic Growth from in Asian G20 Countries for the Period 2014–2024: English Raudhah Shalsabillah; Madnasir Madnasir; Mia Selvina
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 11 No. 1 (2026): April 2026
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v11i1.3050

Abstract

This study aimed to analyze the effect of Foreign Direct Investment (FDI), Environmental Performance Index (EPI), and inflation on economic growth in Asian G20 countries, namely China, Indonesia, Saudi Arabia, India, and Japan, during the period 2014–2024 from an Islamic economic perspective. The research used a quantitative approach with secondary data obtained from the World Bank and Yale University. The data were analyzed using panel data regression, including Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM), and Generalized Method of Moments (GMM). The results showed that inflation had a significant and positive effect on economic growth, while FDI and EPI had no significant effect. These findings indicated that maintaining price stability played a more dominant role in stimulating economic growth compared to foreign investment and environmental performance during the research period.
Ontological approach in improving Islamic economic literacy Jhody Wiraputra; Yulia Andriani; Palupi Pratiwi; Isti Safira; Madnasir Madnasir; Ruslan Abdul Ghofur
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1137

Abstract

This study examines the role of the ontology approach in enhancing Islamic economic literacy in Indonesia, a strategic effort given the country's low national Sharia Financial Literacy Index, which stood at 43.42% in 2025. Ontology, as a philosophical study of the nature of existence, became the foundation for defining Islamic economics not only as a social science but also as an integral part of Tawheed, in which all economic activity is seen as a mandate from Allah and aims to achieve Falah. This ontological approach is vital because the nature of Islamic Economics is derived from divine revelation, in contrast to conventional economics, which is derived from human thought. Without a deep understanding of this ontological nature, such as the fundamental difference between usury and profit sharing, people tend to equate Shariah products with conventional ones, differing only in their labels. Using a literature study and philosophical content analysis, the study concludes that ontological understanding serves as an epistemological filter that encourages critical thinking, allowing literate individuals to distinguish between renaming and changing the essence. Therefore, ontological integration transforms literacy from surface normative compliance into an authentic systemic and philosophical understanding, which is essential for constructing a just and sustainable Islamic economic system.
The Influence of Tax Minimization, Debt Covenant, and Exchange Rate on Transfer Pricing in an Islamic Economic Perspective: Study on Transportation and Logistics Companies Listed on the Indonesia Stock Exchange 2021-2023 Fadia Nazwari; Madnasir Madnasir; Suhendar Suhendar
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 12, No 1 (2025): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v12i1.7350

Abstract

This study examines the influence of tax minimization, debt covenants, and exchange rates on transfer pricing practices among transportation and logistics companies listed on the Indonesia Stock Exchange from 2021 to 2023. Adopting a quantitative approach, the research employs secondary panel data collected from corporate financial reports and the official IDX database. A purposive sampling method was used to select 14 firms, resulting in 42 firm-year observations. Data analysis was conducted using multiple linear regression with MS Excel and IBM SPSS 30. The results show that, individually, tax minimization and debt covenants have no significant effect on transfer pricing, while the exchange rate has a positive but statistically insignificant impact. However, when considered jointly, all three variables exert a significant and positive influence on transfer pricing decisions. From the perspective of Islamic economic law, transfer pricing practices should adhere to the principles of justice (ʿadl), transparency, and truthfulness, while avoiding manipulative behavior that undermines public interest and state revenue. This study offers a normative framework to assess whether prevailing transfer pricing strategies in the logistics sector align with or deviate from the objectives of Islamic law (maqāṣid al-sharīʿah), particularly in terms of financial ethics and distributive equity. The key contribution of this research lies in providing empirical evidence on the determinants of transfer pricing within an Islamic legal-economic framework—an area that remains underexplored in emerging market contexts. Moreover, the findings offer practical implications for fiscal authorities and policymakers in designing tax and financial regulations that not only promote economic efficiency but also uphold Islamic ethical standards and good Sharia governance
Co-Authors Abdul Qodir Zaelani Adib Fachri Ahmad Arief Hidayatullah Ayu Permata, Diah Basaroh, Siti Bimantoro, Jonathan Dedi Satriawan Diana, Tria Mei Ely Fitri Wahyuni Ermawati, Liya Ersi Sisdianto Fadia Nazwari Fahira, Nabila Imanina Fathul Mu’in Fatih Fuadi Firqotus Sa'idah Firqotus Sa’idah Fuadi, Fatih Ghina Ulfa Saefurahman Hanif Hanif Hanif Hanif Ipando, Ogi Marsenal Isti Safira istiqomah istiqomah Jhody Wiraputra Leni Riski Hayati Lis Yulitasari Liya Ermawati Marwin Marwin Mia Selvina Moh Bahrudin Moh. Mukri Mohammad Fikri Nugraha Kholid Muhammad Iqbal Fasa Nasruddin Nasruddin Nasution, Annio Indah Lestari Ningsih, Nur Wahyu Novalia, Ayu Novita Sari Nurhayati Nurhayati Nurhayati Nurhayati Palupi Pratiwi Pertiwi, Anggun Hanna Pranika, Ranita Pratiwi, Palupi Putra, Tegar Pratama Putri, Mutiara Eka Rahmad Nur Wicaksono Raudhah Shalsabillah Reska Maulida Riski Doni Damara Ruslan Abdul Ghofur Safira, Isti Siatan, Mairizal S. Suhendar Suhendar Suhendar Suhendar, Suhendar Surya, Ardi Rahmat Susanto, Is Syamsul Hilal Syamsul Hilal Tria Mei Diana Ulfah Saefurrohman, Ghina Weny Rosilawati Wiraputra, Jhody Yulia Andriani Yulia Andriani, Yulia Yulistia Devi