Siti Aisyah
Department Of Islamic Economics, University Of Gunadarma, Depok, Indonesia

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The Concept of Had Kifayah in Zakah Management Nurizal Ismail; Siti Aisyah
Al Tijarah Vol 5, No 1 (2019): Juni 2019
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.559 KB) | DOI: 10.21111/tijarah.v5i1.3324

Abstract

 This research attempts to find the concept of had kifayah (the sufficiency line) in classical Islamic texts (turasts) written by Muslim scholars and to be analysed it in the contemporary relevance of zakah management. It employs a qualitative method by exploring the concept of had kifayah of early Muslim Scholars and analyzing its relevance in the current condition. Moreover, the findings are clearly stated that the concept of had kifayah is derived from the works of early Muslim scholars that gives a fundamental philosophical framework toward the development of had kifayah study in zakah management.The existing research covers the study of had kifayah focusing on formulating the measurement of had kifayah with some additional Islamic values that based on the maqasid Shari’ah approach. However, the comprehensive study on the had kifayah based in Islamic perspective has been not executed very much in this regard. This research will contribute to the development of Islamic economics because the concept had kifayah related to the development of zakah management
The Concept of Had Kifayah in Zakah Management Nurizal Ismail; Siti Aisyah
Al Tijarah Vol. 5 No. 1 (2019): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v5i1.3324

Abstract

 This research attempts to find the concept of had kifayah (the sufficiency line) in classical Islamic texts (turasts) written by Muslim scholars and to be analysed it in the contemporary relevance of zakah management. It employs a qualitative method by exploring the concept of had kifayah of early Muslim Scholars and analyzing its relevance in the current condition. Moreover, the findings are clearly stated that the concept of had kifayah is derived from the works of early Muslim scholars that gives a fundamental philosophical framework toward the development of had kifayah study in zakah management.The existing research covers the study of had kifayah focusing on formulating the measurement of had kifayah with some additional Islamic values that based on the maqasid Shari’ah approach. However, the comprehensive study on the had kifayah based in Islamic perspective has been not executed very much in this regard. This research will contribute to the development of Islamic economics because the concept had kifayah related to the development of zakah management
ANALYSIS OF THE FINANCIAL PERFORMANCE OF ISLAMIC COMMERCIAL BANKS BASED ON THE ISLAMICITY PERFORMANCE INDEX METHOD FOR THE PERIOD 2018-2023 Muhammad Wahyu Nurdin; Riskayanto Riskayanto; Siti Aisyah
International Journal Management and Economic Vol. 4 No. 3 (2025): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i3.2333

Abstract

The development of the sharia bank in Indonesia is making progress. The quantitative growth of Sharia banking has been demonstrated by the increasing number of sharia public banks and sharia units established. The study aims to analyze the measurement of the Islamicity Performance Index on the financial performance of the Shariah general bank projected by the Return on Asset (ROA) period 2018-2023. The population of this research was determined using purposive sampling and obtained 6 Sharia General Banks. Samples collected using the method of Purposive Sampling are as many as 6 Sharia General Bank selected. Data obtained in the Company`s Annual Report. The data analysis technique in this study uses double linear regression with the SPSS version 29 program. The results of the study showed that partially the variable Profit Sharing Ratio has no influence on Return on Asset, while Zakat Performance Ratio, Equitable Directors Employee Ratio, Director Employee Ratio, and Islamic Income Vs Non-Islamic Income Ratio have no effect on the Return on Asset. Simultaneosly, variables such as Profit Sharing Ratio, Zakat Performance Ratio, and Equitable Distribution Ratio have influenced the return on asset.