Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
All Journal At-Taradhi: Jurnal Studi Ekonomi INTEKNA Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Pengabdian Masyarakat (ABDIRA) Indonesian Journal of Applied Accounting and Finance FENOMENA: Journal of Social Science International Journal of Economics, Commerce, and Management Pengabdian Masyarakat (DIMASY) International Journal of Islamic Business and Economics (IJIBEC)
Mairijani .
Program D4 Accounting Islamic Financial Institutions, Banjarmasin State Polytechnic
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Strengthening Corporate Zakat Policy in Indonesia Andriani, Andriani; Mairijani, Mairijani
IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i1.2718

Abstract

Zakat is one of five pillars in Islam. As the biggest Moslem population country, Indonesia should considered zakat as potential instrument to reduce poverty. In normal economics situation where most growing entities generate profit yearly, business zakat plays an important role to create value added for prosperity. However the regulation of business zakat in Indonesia is very lack. Regulation of Zakat relies solely on Zakat act No.23 year 2011 that doesn’t cover the issue of business zakat. Another regulatory body is the Indonesian Accounting Institution that established sharia accounting standard, namely PSAK 101 which obliges sharia entities to provide business zakat report. Furthermore, the Indonesia Stock Exchange has launched Indonesia Sharia Stock Index (ISSI) and Jakarta Islamic Index (JII) for entities that trade sharia stocks in the capital market. The aim of the research is to discuss the form of policies to support business zakat application in Indonesia. Literature survey is mainly used as methodological approach to conduct this research. Fiqh literatures and sharia accounting standard are explored to support regulation of business zakat in Indonesia. Policies by regulatory bodies with regard to business zakat are also dicussed in order to support business zakat implementation in Indonesia. Empirical data from corporates that are indexed by ISSI or JII in Indonesia Stock Exchange are collected to provide the potency of business zakat. This paper initiates policies to be applied in supporting business zakat implementation in Indonesia.
Peningkatan Pemahaman UMKM Desa Manarap Baru Tentang Sertifikasi Halal Melalui Skema Self Declare Aneta Rakhmawati; Mairijani Mairijani; Mahyuni Mahyuni
Pengabdian Masyarakat Vol. 3 No. 1 (2026): Pengabdian Masyarakat (DIMASY)
Publisher : Jurusan Pendidikan Ilmu Pengetahuan Sosial, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/DIMASY.v3i1.104

Abstract

Mengacu pada Undang-Undang Nomor 33 Tahun 2014 Pasal 4 tentang Jaminan Produk Halal, seluruh produk yang beredar di Indonesia diwajibkan memiliki sertifikat halal sebagai bukti kehalalan sesuai prinsip syariat Islam. Sertifikat ini merupakan dokumen resmi yang diterbitkan oleh Badan Penyelenggara Jaminan Produk Halal (BPJPH) dengan acuan fatwa tertulis dari Majelis Ulama Indonesia (MUI). Kegiatan ini merupakan program pemberdayaan masyarakat ini dirancang untuk meningkatkan pengetahuan serta keinginan para pelaku Usaha Mikro dan Kecil (UMK) di Desa Manarap Baru, Kecamatan Kertak Hanyar, Kabupaten Banjar, terkait pentingnya sertifikasi halal. Rendahnya tingkat pengetahuan pelaku usaha mengenai manfaat dan prosedur sertifikasi halal, termasuk program sertifikasi gratis melalui skema self declare, menjadi landasan pelaksanaan kegiatan ini. Melalui metode penyuluhan dan pendampingan langsung, peserta diperkenalkan pada aplikasi SiHalal dan diberikan panduan praktik tentang prosedur pendaftaran sertifikasi halal secara daring. Pada akhir kegiatan, peserta diminta mengisi kuesioner evaluasi untuk terhadap kegiatan yang dilaksanakan. Hasil evaluasi menunjukkan adanya perubahan peningkatan dalam tingkat pengetahuan peserta mengenai urgensi sertifikat halal, mekanisme pendaftaran, serta kesadaran untuk memastikan produk mereka sesuai standar halal. Diharapkan, kegiatan ini dapat mendorong pelaku UMK untuk lebih proaktif dalam memperoleh sertifikasi halal guna meningkatkan kepercayaan dan daya saing produk masing-masing di pasar.
Exploring the Determinants of Digital Payment Adoption for Philanthropic Activities in Mosques: Evidence from Banjarbaru, Indonesia Mairijani Mairijani; Anna Salsabela; Andriani; Rizky Fadhillah; Muhammad Buya Al-Madany Abror; Nurhidayati
International Journal of Islamic Business and Economics (IJIBEC) Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/tzpf6497

Abstract

This study aims to examine the influence of perceived ease of use, security, and compliance with Sharia principles on mosque congregants’ intention to use QRIS (Quick Response Code Indonesian Standard) as a digital payment instrument for infaq and sadaqah in Banjarbaru City, Indonesia. Employing a quantitative survey approach, data were collected through an online questionnaire distributed via Google Forms to congregants from five mosques that have implemented QRIS payment services, namely the Al-Munawwarah Grand Mosque, Hidayatullah Muhajirin Jami Mosque, Kanzul Khairat Mosque, Baburrayyan Mosque, and Miftahul Khairat Mosque. Prior to completing the questionnaire, respondents were screened based on their experience in using QRIS for charitable transactions. A total of 154 respondents participated in the study, predominantly female students and university students aged 12–25 years. The collected data were analyzed using multiple linear regression with IBM SPSS Statistics version 21. The findings reveal that perceived ease of use, security, and Sharia compliance simultaneously exert a positive and significant influence on the intention to use QRIS for mosque-based Islamic philanthropy. Among these variables, Sharia compliance emerges as the most influential factor in encouraging QRIS adoption. These findings imply that the successful implementation of digital Islamic philanthropy platforms depends not only on technological convenience and transaction security but also on the integration of Islamic values and Sharia legitimacy. Consequently, mosque administrators, Islamic financial institutions, and policymakers should strengthen Sharia-oriented digital payment governance, enhance public trust in fintech systems, and promote digital literacy to accelerate the adoption of QRIS in mosque-based charitable activities.
Co-Authors Achmad Noerkhaerin Putra Andriani Andriani Andriani Anwar Aneta Rakhmawati Anna Salsabela Julkawait Julkawait, Julkawait Lathifah, Auliya Mahyuni . Mahyuni Mahyuni Manik Mutiara Sadewa Manik Mutiara Sadewa Mochammad Arif Budiman Muhammad Buya Al-Madany Abror Nahdatus Syaadah Nita Nita Nurhidayati Nurhidayati Nurhidayati Pebriadi, Muhammad Syahid Rizky Fadhillah Rizky Fadhillah