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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Hukum Ekonomi Syariah Jurnal Perspektif Finansha: Journal of Sharia Financial Management Jurnal Ekonomi Manajemen (JEM) Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Applied Islamic Economics and Finance Journal of Islamic Economics and Business Gunung Djati Conference Series LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Neneng Hartati, Neneng
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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INCOME TAX AND ZAKAT: A QUR'ANIC AND LEGAL PERSPECTIVE AND IT'S EFFECT ON STATE REVENUE Neneng Hartati; Vinna Sri Yuniarti
Finansha: Journal of Sharia Financial Management Vol 4, No 2 (2023): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v4i2.31207

Abstract

This study aims to identify and describe the Qur'anic perspective on Income Tax and Zakat; know and describe the Perspective of Law Number 36 of 2008 concerning Income Tax; and know and describe the effect of tax on income and zakat on state revenue quantitatively. This research uses descriptive method with qualitative and quantitative approaches. This research was conducted at the Office of the Director General of Taxes Regional Office and National Amil Zakat Agency Bandung City and Sumedang Regency, with interview data collection techniques, and secondary data, namely data obtained from data processing from related agencies. The data analysis technique used is a qualitative approach with data triangulation and a quantitative approach with statistical analysis in the form of multiple regression. The results showed that first, based on the Qur'an, zakat is part of the fourth pillar of Islam. The relationship that occurs because of zakat is not only the relationship of Habluminallah but also the relationship of Habluminannash; second, the perspective of Law No. 36 of 2008 concerning Income Tax is part of the state tax, where the tax is used for the benefit of the state. Third, based on quantitative results obtained income tax and zakat funds affect state revenue with an influence contribution of 94.9% while the remaining 5.1% is influenced by other factors.
CASH WAQF LINKED SUKUK (CWLS) FOR AGRICULTURE SECTOR FINANCING BASED ON SALAM CONTRACT: BOOSTING EQUALITY AND EMPOWERMENT OF SMALLHOLDERS Annisa Nur Salam; Yuda Septia Fitri; Neneng Hartati; Yulia Fithriany Rahmah; Widiawati
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Sektor pertanian memiliki kontribusi positif terhadap pendapatan nasional dan penyerapan tenaga kerja. Namun, masih banyak petani yang hidup di bawah garis kemiskinan, sehingga perlu adanya kesetaraan dan pemberdayaan petani kecil. Pendanaan melalui Cash Waqf Linked Sukuk (CWLS) merupakan salah satu inovasi untuk meningkatkan produktivitas dan keuntungan petani kecil. Penelitian ini bertujuan untuk menganalisis kerangka kerja maqashid syariah dalam pembiayaan petani kecil serta mengusulkan model CWLS untuk pembiayaan pertanian berdasarkan akad salam. Penelitian ini menggunakan pendekatan kualitatif dengan teknik analisis data menggunakan analisis deskriptif. Hasil dari penelitian ini yakni maslahah mursalah dari implementasi CWLS untuk pembiayaan pertanian meliputi kesetaraan dan keadilan sosial serta pemberdayaan petani kecil melalui peningkatan kapasitas, akses, produktivitas, pengaruh rumah tangga dan lingkungan yang mendukung. Selain itu, CWLS dapat digunakan untuk membiayai pertanian dengan akad salam, sehingga memiliki potensi untuk diaplikasikan.
PELAKSANAAN MOTIVASI KERJA DAN INSENTIF DALAM MENINGKATKAN KINERJA PEGAWAI FAKULTAS SYARI’AH DAN HUKUM UIN SGD BANDUNG Hartati, Neneng; Badriyah, Mila
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 5 No. 2 (2018): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v5i2.5168

Abstract

ABSTRAKUntuk mencapai peningkatan kualitas kinerja dari sumber daya manusia, perlu didukung dengan adanya motivasi kerja dan insentif yang dapat dijadikan sebagai pegangan bagi setiap pegawai agar dapat bekerja secara optimal. Penelitian ini bertujuan, yaitu untuk mengetahui kaitan motivasi kerja dan insentif dengan kinerja pegawai di Fakultas Syari’ah dan Hukum. Dalam penelitian ini, peneliti menggunakan metode deskriptif-kualitatif, yakni memberikan gambaran dengan suatu satuan analisis secara utuh dalam satu kesatuan yang terintegrasi. Dari hasil penelitian, konsep motivasi kerja yang dikembangkan di lingkungan Fakultas Syari’ah dan Hukum, yaitu bagaimana para pegawai mampu bekerja cepat, tepat, dan benar. Sedangkan bentuk motivasi yang dikembangkan, yaitu diberikan insentif berbasiskan kinerja, membuka ruang untuk promosi jabatan bagi yang berprestasi.
PENGARUH EFEKTIVITAS STRATEGI MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN LEMBAGA KEUANGAN SYARIAH (STUDI KASUS: BANK SYARIAH INDONESIA TAHUN 2021–2024) Neneng Hartati; Yulia Fithriany Rahmah; Annisa Qodariah
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas strategi manajemen risiko terhadap kinerja keuangan Bank Syariah Indonesia (BSI) pada periode 2021–2024. Sebagai entitas hasiI merger tiga bank syariah milik BUMN, BSI menghadapi tantangan integrasi sistem, peningkatan portofoIio pembiayaan, dan penguatan struktur tata kelola. Strategi manajemen risiko menjadi faktor kunci daIam menjaga stabiIitas dan pertumbuhan keuangan. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan anaIisis data sekunder dari Iaporan tahunan BSI dan publikasi OJK. Hasil peneIitian menunjukkan bahwa impIementasi strategi manajemen risiko, yang mencakup identifikasi risiko, mitigasi, monitoring, dan peIaporan risiko secara digital, berkontribusi signifikan terhadap peningkatan indikator keuangan seperti Return on Assets (ROA), Non-Performing Financing (NPF), dan Capital Adequacy Ratio (CAR). Dengan NPF menurun dari 3,06% (2021) menjadi 2,01% (2024) dan ROA meningkat dari 1,41% menjadi 2,32%, terbukti bahwa efektivitas manajemen risiko memiIiki dampak positif terhadap kinerja keuangan. Penelitian ini merekomendasikan penguatan fungsi audit internal, digitalisasi manajemen risiko, dan peningkatan budaya kepatuhan sebagai langkah strategis keberlanjutan.
THE EFFECT OF MARKET VALUE ADDED AND ECONOMIC VALUE ADDED ON STOCK PRICES OF COMPANIES LISTED IN THE INDONESIAN SYARIAH STOCK INDEX (STUDY AT PT. TELKOM INDONESIA TBK 2012 – 2023) Kifra Rizky Permana; Neneng Hartati
Lobi Vol. 2 No. 2 (2025): LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Publisher : Laboratorium FEBI UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/lobi.v2i2.2217

Abstract

The capital market is very important in the Indonesian economy, especially as a source of long-term financing for companies. One of the instruments most sought af­ter by investors is stocks, due to their high potential returns. It is suspected that Mar­ket Value Added (MVA) and Economic Value Added (EVA) have an influence on stock prices. In addition, previous studies have shown inconsistent results. This stu­dy aims to determine and analyze the partial effect of Market Value Added (MVA) on stock prices, the partial effect of Economic Value Added (EVA) on stock prices, and the simultaneous effect of MVA and EVA on the stock price of PT Tel­kom Indonesia Tbk during the period 2012–2023. The research method uses a de­scrip­tive quantitative approach, with data processed using SPSS for Windows Ver­sion 29. The results show that MVA has a partial significant effect on stock prices with a determination coefficient of 66%, while EVA does not have a partial signi­fi­cant effect with a determination coefficient of 12%. Simultaneously, MVA and EVA ha­ve a significant effect on stock prices with a combined determination coeffi­cient of 66.8%, while the remaining 33.2% is influenced by other variables not examined in this study.
ISLAMIC FINANCE AND SUSTAINABILITY NEXUS: SUKUK AND FINANCIAL INCLUSION IMPACTS ON RENEWABLE ENERGY, CO2 AND LIFE-EXPECTANCY Danial Muhammad Wirdyansyah; Ananda Maulana Gilbarani; Neneng Hartati; Widiawati Widiawati; Khemal Youwangka
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.82850

Abstract

This study examines the impact of sukuk and Islamic financial inclusion on sustainability outcomes across 14 OIC countries from 2013 to 2024 using a quantitative research framework employing Fixed Effects Model (FEM), Random Effects Model (REM), Quantile Regression (QREG), and Fully Modified Ordinary Least Squares (FMOLS). The findings reveal that sukuk significantly promotes renewable energy consumption and life expectancy, confirming its role as a financing tool for clean infrastructure and welfare projects. However, its effect on reducing carbon intensity is weak and context-dependent. Islamic financial inclusion demonstrates a positive association with renewable energy but yields mixed effects on carbon intensity and health outcomes, reflecting its dependence on institutional and socioeconomic factors. Robustness checks with 2000 bootstrap replications corroborate these results, confirming the significant positive impact of sukuk on renewable energy and revealing a significant negative influence of both sukuk and financial inclusion on carbon intensity after accounting for sampling variability. The study concludes that sukuk and Islamic financial inclusion serve as dual transmission channels for sustainability, with policy implications for expanding green sukuk frameworks and integrating financial inclusion with institutional reforms.
Co-Authors Ananda Maulana Gilbarani Anggun Rositawati Adibrata Annisa Nur Salam Annisa Qodariah Badriyah, Mila Danial Muhammad Wirdyansyah Dewy Revina Nadila Dinar Bagja Pratama Elsa Yulandri Estu Elkasysyaf Iwan Setiawan Khemal Youwangka Kifra Rizky Permana Mila Badriyah Usep Deden Suherman Vemy Suci Asih, Vemy Suci Vina Andita Wawat Hermawat Widiawati Widiawati Widiawati Yuda Septia Fitri Yulia Fithriany Rahmah Yulia Fithriany Rahmah Yuniarti, Vinna Sri