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The Maqashid Sharia Index: An Innovative Tool for Evaluating Corporate Performance in IDX-MES BUMN 17 Fitria, Ana; Desiana, Rina; Azzuhra, Alfia; Iskandar, Evy; Marwa, Inayah Putri
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (2024)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v4i2.1206

Company performance is not only focused on internal profits but also considers external benefits, which can be evaluated using the Maqasid Sharia Index (MSI) method. This research focuses on companies listed on the IDX-MES BUMN 17 Sharia Index, launched on April 29, 2021. The study incorporates three key concepts: individual education (tahzib al-fard), the establishment of justice (iqamat al-adl), and the promotion of welfare (jalb al-mashlahah). A descriptive quantitative analysis was conducted by measuring performance through weighting and ranking based on performance indicators derived from the annual reports of 14 companies for the period 2021-2023. The TLKM achieved the highest MSI score with a ratio of 32.13%, while PTPP ranked last with a ratio of 17.38%. Overall, the companies listed on the IDX-MES BUMN 17 index demonstrated low performance based on the MSI, with ratios ranging from 17% to 30%, and an average ratio of 21.52% out of a total weight of 100%

What Sparks Student Investment? The Effects of Financial Literacy, Gender, and Income Desiana, Rina; Fitria, Ana; Nada, Qathrin
Journal of Principles Management and Business Vol. 3 No. 01 (2024): June 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i01.171

This research aims to measure the influence of financial literacy, gender and income variables on investment interest. One of the quantitative methods used in this study is proportionate random sampling. 392 of the population participated in this study after filling in a Google Form questionnaire and were active students at UIN Ar-Raniry Banda Aceh. Multiple linear regression analysis was done. With the use of SPSS, gender was found to have a marginal effect on student’s investment interest in UIN Ar-Raniry Banda Aceh, while financial knowledge and income variables were found to have a very positive effect. The research and trial results show that F count > F table. For instance, if F count value 47.251 > F table 2.672 the level of significance for the p-value is smaller (<) than 0.05 (p=0). So that financial literacy, income, and gender simultaneously have an effect on the investment interest of student’s UIN Ar-Raniry Banda Aceh.

EPISTEMOLOGI ISLAMISASI ILMU SYED MOHAMMAD NAQUIB AL-ATTAS (IMPLIKASINYA BAGI PEMIKIRAN DAN KEILMUAN) Putra, Awang Darmawan; Desiana, Rina
FIKRAH Vol 5 No 2 (2021): DESEMBER
Publisher : Ibn Khaldun University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/fikrah.v5i2.20558

Al-Attas menyadari bahwa kehadiran ilmu pengetahuan Barat modern-sekular merupakan tantangan yang paling besar bagi kaum Muslimin. Dalam pandangannya, peradaban Barat modern telah membuat ilmu menjadi problematis. Selain telah salah memahami makna ilmu, peradaban Barat juga telah menghilangkan maksud dan tujuan ilmu. Sekalipun peradaban Barat modern juga menghasilakan ilmu yang bermanfaat, namun peradaban tersebut juga telah menyebabkan kerusakan dalam kehidupan manusia. Upaya yang dilakukan al-Attas merupakan kelanjutan dari upaya yang telah dilakukan al-Ghazali dalam konsep “ihya ulum ad-diin” yang memulihkan kembali nilai adab, dan al-Attas mengemukakannya kembali konsep tersebut pada zaman yang sudah modern ini. Upaya yang dilakukan adalah upaya penanaman nilai-nilai Islam dengan ta‟dib. Indikasi sederhananya berusaha bertindak dan bertingkah laku secara Islami.

Kepatuhan Hukum Pengusaha Dalam Menunaikan Zakat Perikanan Faradika, Faradika; Analiansyah, Analiansyah; Desiana, Rina
el hisbah Journal of Islamic Economic Law Vol 5 No 1 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/elhisbah.v5i1.11378

Fisheries zakat is zakat imposed on the results of the fishery business, both obtained through cultivation and fishing, and paid at harvest time. This zakat must be paid if the harvest reaches nisab equivalent to 85 grams of gold. Most of the medium-to-upper scale fishery entrepreneurs have the potential to achieve nisab zakat. However, there are still fishery entrepreneurs who do not pay zakat. This study aims to analyze the ability of fishery entrepreneurs in Banda Aceh City to pay zakat based on income from fish catches. And analyze aspects of fulfilling indicators of legal compliance of fisheries entrepreneurs in paying zakat. This research is an empirical legal research using a qualitative approach. The research data was analyzed by descriptive-analysis method. The results of the study show that fishery entrepreneurs in the city of Banda Aceh have fulfilled the nisab of income zakat. Indicators of legal compliance in paying zakat fulfilled by fishery entrepreneurs are indicators of trust and acceptance. Where fish entrepreneurs believe and accept the existence of zakat obligations. In general, fisheries entrepreneurs in Banda Aceh City are categorized as non-compliant with the law in fulfilling their zakat obligations. The contribution of this research is that it can be a reference for the formulation of strategic policies in increasing zakat compliance through more effective educational, regulatory, and institutional approaches.

SOURCES OF MALAYSIA’S INCOME AND ITS ALLOCATIONS IN CONTEXT ISLAM'S PUBLIC FINANCIAL IN NEWEST ERA oktarina, amimah; Desiana, Rina
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 4, No 1 (2019): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v4i1.1848

In order to build an Islamic economic system in Islamic state, a state should manage its finance based on the principles of Sharia, both in the terms of earning or incomes and their allocations on the earnings side, a state should manage their incomes according to Islamic way. Than the result of their incomes should be allocated in order to achieve their goals, which is the prosperity of society. Tax is a policy which is settled by a government and decided according to the needs or necessities of state its self. For example, Malaysia has decided and managed their incomes sources such as tax, zakat, and awqaf. And they were allocated according to the needs or necessities of a state such as infrastructure, salaries, subsidies, and also to eight parts of zakat receiver.

PERAN TEKNOLOGI BLOKCHAIN DALAM MENINGKATKAN TRANSPARANSI DAN KEPASTIAN INFORMASI SERTIFIKASI HALAL SERTA DAMPAKNYA PADA KEPERCAYAAN KONSUMEN Muhammad Zamzami; Khairul Amri; Rina Desiana
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8265

Perkembangan teknologi digital mendorong berbagai sektor, termasuk sertifikasi halal, untuk mengadopsi sistem yang lebih transparan dan terpercaya melalui teknologi blockchain. Penelitian ini bertujuan untuk menganalisis peran teknologi blockchain dalam meningkatkan transparansi dan kepastian informasi sertifikasi halal serta dampaknya terhadap kepercayaan konsumen dengan mempertimbangkan peran kepastian informasi dan transparansi sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah masyarakat di Kota Banda Aceh, dengan sampel sebanyak 100 responden yang dipilih melalui teknik purposive sampling. Teknik analisis data yang digunakan adalah path analysis dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa blockchain berpengaruh signifikan terhadap kepastian informasi, transparansi, dan kepercayaan konsumen. Kepastian informasi juga berpengaruh signifikan terhadap kepercayaan konsumen. Namun, transparansi tidak berpengaruh signifikan terhadap kepercayaan konsumen. Secara tidak langsung, blockchain berpengaruh terhadap kepercayaan konsumen melalui kepastian informasi, tetapi tidak melalui transparansi. Temuan ini menunjukkan bahwa kepastian informasi memegang peran penting dalam membangun kepercayaan konsumen terhadap teknologi blockchain dalam transaksi digital.

FAKTOR YANG MEMPENGARUHI MINAT MILENIAL DALAM MENGGUNAKAN JASA PEGADAIAN SYARIAH Desiana, Rina; Ihsan, Faryal Musnadi
Jihbiz: Global Journal of Islamic Banking and Finance Vol. 5 No. 1 (2023)
Publisher : Program Studi Perbankan Syariah FEBI UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jihbiz.v5i1.17216

The presence of sharia pawnshops can also have a positive impact because the main purpose of pawnshops is to help people who are in need of funds so they are free from bondage to bondage practices. The purpose of this research is to find out the Factors Influencing Millennial Interest in Using Sharia Pawnshop Services. This research method uses a quantitative method with data collection techniques by distributing questionnaires to 100 respondents, namely the people of Southwest Aceh Regency who belong to the millennial generation and also sharia pawnshop customers. The partial test results show that the location variable (X1) has no significant effect on millennial interest in using sharia pawnshop services, while the Promotion Variable (X2) and Service Quality (X3) has a significant effect on millennial interest in using sharia pawnshop services. Furthermore, the results of the simultaneous test show that the variables of location, promotion, and service quality jointly affect millennial interest in using sharia pawnshop services

Faktor Yang Mempengaruhi Minat Masyarakat Membayar ZIS (Studi di Baitul Mal Sigli) Desiana, Rina; Amri, Khairul; Maulida Yani, Nanda
Jeksyah: Islamic Economics Journal Vol. 2 No. 02 (2022): September 2022 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Zakat, Infaq, and Alms (ZIS) is one of the worships in Islam to seek the pleasure of Allah SWT. To optimally empower Zakat, Infaq, and Alms funds, a professional, trustworthy and transparent management institution is needed. This study was conducted to determine the factors that influence people's interest in paying ZIS through Baitul Mal Sigli, Pidie Regency. This research is a field research using quantitative analysis methods. Sampling method using Non-Probability Sampling with Incidental Sampling technique. The sample used in this study were 50 people. The data used in this study is primary data which is data obtained directly from respondents by distributing questionnaires. The results of the multiple regression analysis show that the religiosity factor has a positive and significant effect on people's interest in paying ZIS through Baitul Mal Sigli, Pidie Regency, on the other hand, trust and religiosity factors have no significant effect on people's interest in paying ZIS through Baitul Mal Sigli, Pidie Regency.

EPISTEMOLOGI ISLAMISASI ILMU SYED MOHAMMAD NAQUIB AL-ATTAS (IMPLIKASINYA BAGI PEMIKIRAN DAN KEILMUAN) Putra, Awang Darmawan; Desiana, Rina
FIKRAH Vol 5 No 2 (2021): DESEMBER
Publisher : Ibn Khaldun University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/fikrah.v5i2.20558

Al-Attas menyadari bahwa kehadiran ilmu pengetahuan Barat modern-sekular merupakan tantangan yang paling besar bagi kaum Muslimin. Dalam pandangannya, peradaban Barat modern telah membuat ilmu menjadi problematis. Selain telah salah memahami makna ilmu, peradaban Barat juga telah menghilangkan maksud dan tujuan ilmu. Sekalipun peradaban Barat modern juga menghasilakan ilmu yang bermanfaat, namun peradaban tersebut juga telah menyebabkan kerusakan dalam kehidupan manusia. Upaya yang dilakukan al-Attas merupakan kelanjutan dari upaya yang telah dilakukan al-Ghazali dalam konsep “ihya ulum ad-diin” yang memulihkan kembali nilai adab, dan al-Attas mengemukakannya kembali konsep tersebut pada zaman yang sudah modern ini. Upaya yang dilakukan adalah upaya penanaman nilai-nilai Islam dengan ta‟dib. Indikasi sederhananya berusaha bertindak dan bertingkah laku secara Islami.

Philanthropy of Zakat for Santri Education Scholarship Program Desiana, Rina; Ayumiati; Puan Maharani
Jurnal I-Philanthropy Vol 5 No 2 (2025): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v5i2.30602

Zakat philanthropy plays an important role in alternative financing in Islamic educational institutions. This research aims to analyze the implementation and impact of zakat distribution for the scholarship program for Islamic boarding school students in Simeulue Regency. The research method used is qualitative, where data is obtained from interviews with informants consisting of the main informant from Baitul Mal Simeulue and 10 key informants who are zakat recipients from the program. The research results explain that the scholarship program helps alleviate the economic burden on parents and provides motivation for students to continue their education to a higher level. In terms of socio-economic impact, this program contributes to improving the quality of life for the beneficiaries and helps them rise above the poverty line. In addition, the existence of regular coaching and the implementation of a reward and punishment system for scholarship recipients encourages beneficiaries to maintain and improve their academic performance. This research can serve as a reference for the Zakat Management Organization in the management of zakat for education.

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