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All Journal IJTIHAD Islamic Ecomonics Journal Al-Ijtima`i: International Journal of Government and Social Science FIKRAH International Journal of Zakat (IJAZ) Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Jurnal EK dan BI Al-Azhar Journal of Islamic Economics MUAMALATUNA Jurnal Ilmu Ekonomi dan Bisnis Islam Journal of Sharia Economics JIHBIZ :Global Journal of Islamic Banking and Finance. JIMEBIS Disclosure: Journal of Accounting and Finance Jurnal Ekonomi Regional Unimal Kunuz: Journal of Islamic Banking and Finance Jeksyah Maqrizi : Journal of Economics and Islamic Economics EKOBIS SYARIAH el hisbah: Journal of Islamic Economic Law I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf Journal of Principles Management and Bussines Journal of Islamic economics Perspectives (JIEP) Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Fikrah : Jurnal Pendidikan Agama Islam The Indonesian Journal of Islamic Economics Research Islamic Economics Journal
Rina Desiana
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Optimization and Transparency of Village Fund Management: An Islamic Economic Perspective Wilda Marjana; Cut Dian Fitri; Desiana, Rina
Jurnal Ilmu Ekonomi dan Bisnis Islam Vol 7 No 2 (2025)
Publisher : Program Studi Ekonomi Syariah, FEBI UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jiebi.v7i2.393.190-203

Abstract

Optimizing and ensuring transparency in the management of Village Funds is essential for promoting community development and social well-being; however, these efforts are frequently undermined by misuse and corruption. Although Islamic economics offers a robust ethical framework grounded in justice, trust, and public interest, existing studies largely examine village fund management from a general perspective and rarely integrate Islamic economic principles, particularly within the specific context of Aceh Province. This descriptive qualitative study aims to analyze the optimization and transparency of village fund allocation from an Islamic economic perspective in Lampisang Dayah Village, Aceh Besar. Data were collected through direct observation, document analysis, and in-depth interviews with nine village officials and five community members selected using snowball sampling. The findings indicate that village fund management in Lampisang Dayah Village has reached an optimal and transparent level consistent with Islamic economic principles. Optimization is reflected in participatory planning processes that involve the community, including women, as well as in the implementation of pro-welfare programs such as Direct Cash Assistance and food security initiatives that support the public good. Transparency is realized through regular financial reporting to local authorities and the provision of accessible project information boards for the public. Nevertheless, challenges remain in expanding fund capacity for long-term infrastructure development and strengthening women’s active participation. This study contributes theoretically and practically to the discourse on equitable and sustainable village fund management and offers a contextual model that may be replicated in other villages.
Measuring the Performance of Zakat Management Baitul Mal Aceh Based on Maqashid Sharia Index Azzuhra, Alfia; Desiana, Rina; Fitria, Ana
International Journal of Zakat Vol 10 No 4 (2025): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i4.697

Abstract

This study aims to measure the performance of zakat management in Baitul Mal Aceh to achieve the goals of Abu Zahrah's sharia maqashid which has three main concepts, namely Tahzib Al-Fard (educating individuals), Iqamat Al-'Adl (upholding justice), and Jalb Al-Mashlahah (creating welfare). The data source used is secondary data from Baitul Mal Aceh's financial statements for the 2021-2023 period using a descriptive quantitative method. The results of the research on the concept of Tahzib Al-Fard (educating individuals) were obtained the highest percentage in 2023 with a ratio of 8%. The highest percentage of Iqamat Al-'Adl (upholding justice) with a value of 156% is in 2021, and finally Jalb Al-Mashlahah (creating welfare) in 2023 reaches the highest percentage of 9%. Overall, the measurement of Baitul Mal Aceh's zakat management performance based on the Maqashid Sharia Index resulted in a percentage of 58% or less good in the 2021-2023 period.
PENGARUH PERILAKU MAHASISWA TERHADAP FAKTOR PENGAMBILAN KEPUTUSAN BELANJA GADGET DALAM PERSPEKTIF KONSUMSI ISLAMI (Studi Terhadap Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Ar-Raniry Banda Aceh) F, Firjatullah; Zulhilmi, Muhammad; Desiana, Rina
Scientific Journal of Students Islamic Economics and Business Vol. 1 No. 1 (2020): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v1i1.114

Abstract

Keputusan belanja adalah beberapa tahapan yang dilakukan oleh konsumen sebelum melakukan keputusan belanja suatu produk. Penelitian ini bertujuan untuk mengetahui pengaruh gaya hidup, kualitas produk, dan harga terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget dalam perspektif konsumsi Islami. Jenis penelitian ini adalah penelitian kuantitatif, menggunakan desain penelitian cross sectional study. Hasil penelitian menunjukkan bahwa gaya hidup berpengaruh secara signifikan terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget pada sebesar 0,302. Kualitas produk berpengaruh secara signifikan terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget sebesar 0,366. Harga berpengaruh secara signifikan terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget sebesar 0,342. Maka secara simultan gaya hidup, kualitas produk, dan harga berpengaruh signifikan serta positif terhadap perilaku mahasiswa dalam pengambilan keputusan belanja gadget.
Faktor-Faktor Yang Mempengaruhi Muzakki Dalam Membayar Zakat Perniagaan (Studi Terhadap Pedagang Di Kota Banda Aceh) Yunita, Ratna; Zulhilmi, Muhammad; Desiana, Rina
Scientific Journal of Students Islamic Economics and Business Vol. 2 No. 2 (2021): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v2i2.186

Abstract

Commercial zakat is zakat issued on property ownership intended for buying and selling, which of course has reached the nishab or haul. Trading activities are efforts made by humans to obtain halal sustenance aimed at being able to meet the needs of human life. This study was conducted to determine the factors that influence muzakki in paying commercial zakat (study of traders in Banda Aceh City). This research is a field research (Field Research) using quantitative methods. Sampling method using Non-Probability Sampling technique. The sample used in this study was 100 muzakki or traders in Banda Aceh City. 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 partially trust and self-awareness factors have a positive and significant effect on muzakki in paying commercial zakat (study pf traders in Banda Aceh City). On the other hand partially understanding factors do not have a significant effect on muzakki in paying zakat on brokerage (study of traders in Banda Aceh City)
How The Characteristics of The Board of Commissioners Affect ESG Shariah Issuers in Indonesia Period 2020-2023 Nurhaliza Nurhaliza; Hafas Furqani; Rina Desiana; Abbas Paliket
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.9092

Abstract

Purpose:Investment based on Environmental, Social, and Governance (ESG) continues to grow rapidly globally, including in Indonesia. However, ESG disclosure in Indonesia is still low, with only a small number of issuers included in the ESG index. The implementation of ESG can enhance profitability, company value, and meet stakeholder expectations. This study examines the influence of gender diversity, board size, and independent board members on ESG disclosure in companies listed on the Sharia stock index in Indonesia for the period 2020-2023.Design/Methodology:With a quantitative approach, panel data from 104 observations were analyzed using multiple linear regression.Findings:The research results show that gender diversity on the board of commissioners has a positive impact on ESG disclosure, the size of the board of commissioners has a negative impact on ESG disclosure, and independent board of commissioners does not have an impact on ESG disclosure. Simultaneously, gender diversity on the board of commissioners, the size of the board of commissioners, and independent commissioners influence ESG disclosure.Practical Implications:Sharia companies in Indonesia need to promote gender diversity and maintain an efficient board size to enhance ESG disclosure, while ensuring a balanced board composition to uphold the company's credibility and integrity according to ESG standards.Originality/Value:This research provides an analysis of the characteristics of the Board of Commissioners influencing Sharia ESG issuers in Indonesia
The Study of Food Loss and Waste According to an Islamic Economic Perspective Amira Sherlyna; Nilam Sari; Rina Desiana
Islamic Economics Journal Vol. 9 No. 02 (2023): Islamic Economics Journal
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v9i02.35

Abstract

The occurrence of food loss and waste is closely related to less effective and efficient consumer behavior that causes a lot of food wasted and excessive food waste accumulation. Consumer behavior according to Islam encompasses a series of ethics and principles of consumption: simplicity, balance, hygiene, generosity, and responsibility. The study aims to understand the impact of simplicity, balance, hygiene, generosity, and responsibility on control of food loss and waste. This research uses quantitative methods with nonprobability sampling techniques as a sampler technique. The sample in this study is 100 communities that reside in Banda Aceh City. The data analysis technique in this study is a double linear regression analysis by spreading the questionnaire. The results showed that the variables of simplicity and generosity partially influenced the control of food loss and waste. The variables balance, hygiene and partial responsibility do not affect the control of food loss and waste. Variables of simplicity, balance, hygiene, generosity, and responsibility simultaneously have a positive and significant impact on the control of food loss and waste. In this way, people are expected to change consumer habits that can damage the environment. Governments and related agencies can deal with food loss and waste by educating the public and improving infrastructure to support efficient food production processes as well as developing regulations related to food losses and waste.
Public Fund Misappropriation and Fiscal Non-Compliance: Tax and Zakat Evidence from Indonesia Azzahra, Fathin; Rina Desiana; Ella Annissa; Rizki Mulia Nanda
Journal of Islamic Economics Perspectives Vol. 8 No. 1 (2026): Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/153g1b74

Abstract

Public fund misappropriation poses a systemic threat that not only drains state finances but also erodes public trust in both conventional and Islamic fiscal institutions. This study aims to descriptively and qualitatively analyze the impact of corruption and public fund misappropriation—particularly of tax and zakat funds—on taxpayer compliance, muzakki compliance, and Indonesia’s economic growth, with enhanced analysis from an Islamic economic perspective grounded in maq??id al-shar??ah. Using secondary data from Indonesia Corruption Watch (ICW), Transparency International, the Directorate General of Taxes (DJP), and BAZNAS for the 2010–2024 period, the findings reveal four main conclusions: (1) potential state losses from corruption—as recorded by ICW—escalated from IDR 3.7 trillion (2010) to IDR 279.9 trillion (2024); (2) cases of tax and zakat fund misappropriation significantly weaken tax morale and muzakki compliance; (3) zakat misappropriation violates all dimensions of maq??id al-shar??ah, from ?if? al-m?l to ?if? al-nasl; and (4) institutional reforms grounded in transparency, digitalization, and Islamic fiscal synergy are key instruments for restoring public trust. The study implies the need for synergy between tax reform, zakat governance, and consistent law enforcement as a holistic strategy for equitable and sustainable economic growth.
Measuring the Performance of Zakat Management Baitul Mal Aceh Based on Maqashid Sharia Index Azzuhra, Alfia; Desiana, Rina; Fitria, Ana
International Journal of Zakat Vol. 10 (2025): Special Issue 2
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i4.697

Abstract

This study aims to measure the performance of zakat management in Baitul Mal Aceh to achieve the goals of Abu Zahrah's sharia maqashid which has three main concepts, namely Tahzib Al-Fard (educating individuals), Iqamat Al-'Adl (upholding justice), and Jalb Al-Mashlahah (creating welfare). The data source used is secondary data from Baitul Mal Aceh's financial statements for the 2021-2023 period using a descriptive quantitative method. The results of the research on the concept of Tahzib Al-Fard (educating individuals) were obtained the highest percentage in 2023 with a ratio of 8%. The highest percentage of Iqamat Al-'Adl (upholding justice) with a value of 156% is in 2021, and finally Jalb Al-Mashlahah (creating welfare) in 2023 reaches the highest percentage of 9%. Overall, the measurement of Baitul Mal Aceh's zakat management performance based on the Maqashid Sharia Index resulted in a percentage of 58% or less good in the 2021-2023 period.
Zakat literacy index in Aceh Ana Fitria; Rina Desiana; Azimah Dianah; Muhammad Rizki
Indonesian Journal of Islamic Economics Research Vol. 6 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v5i1.1900

Abstract

To enhance zakat collection, a policy based on community literacy about zakat is necessary. This research aims to evaluate the fundamental and advanced knowledge of zakat among Aceh Province residents, serving as a foundation for economic growth post-Covid-19. The study utilizes the Zakat Literacy Index technique, employing a quantitative descriptive approach to assess the zakat literacy level of Muslim communities in Indonesia. By employing the zakat literacy indexation model developed by Saoqi et al. (2019), the study provides a comprehensive description of zakat literacy in Muslim communities, particularly in Aceh Province. The findings will facilitate the evaluation of poverty alleviation strategies and inform policies for increasing zakat literacy and empowering the economy to address poverty issues in Indonesia. This research can influence government regulations on improving zakat collection, specifically in Aceh Province
Co-Authors Abbas Paliket Abrar Amri Amira Sherlyna Amira Sherlyna Ana Fitria Analiansyah Ayumiati Azimah Dianah Azzuhra, Alfia Cut Dian Fitri Ella Annissa Evy Iskandar F, Firjatullah Faradika, Faradika Fathin Azzahra Firjatullah F Fithriady Ilyas Hafas Furqani Ihsan, Faryal Musnadi Khairul Amri Khairul Amri Marwa, Inayah Putri Maulida Yani, Nanda Muhammad Alhalim Muhammad Kausar Muhammad Rival Hasibuan Muhammad Rizki Muhammad Zamzami Muhammad Zulhilmi Nada, Qathrin Nilam Sari Noni Afrianty Nuraini Nuraini Nurhaliza Nurhaliza Oktarina, Amimah Puan Maharani Putra, Awang Darmawan Rahmiati Rahmiati Ratna Yunita Ratna Yunita Rizki Mulia Nanda Salsabila, Salsabila Siti Laila Rahmatina Wilda Marjana