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Contemporary Dynamics in Islamic Banking Transactions Arfaizar, Januariansyah; Gustanto, Edo Segara; Fikri, Muhammad
TATHO: International Journal of Islamic Thought and Sciences Volume 1, Issue 1 (2024)
Publisher : International Tatho Academics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70512/tatho.v1i1.7

Abstract

Transactions in Islamic banking are currently the choice of the community because its products are based on Sharia with elements of maslahat. Now is the momentum for Islamic banking to fix the problems in its transactions to gain public trust and develop the potential possessed by Islamic banking. This research aims to examine transactions in Islamic banking and their problems using qualitative research methods and types of literature study research. This research explains that transactions in Islamic banking have five rules: benefit, fairness, pleasure, honesty, and piety. This research also found that in Islamic banking transactions, there are several internal problems in the form of inadequate human resources, Islamic economic regulations, unsupportive facilities, and infrastructure. Externally, not all people know about Islamic banking and its products.
Kripto, Blockchain, Bitcoin, dan Masa Depan Bank Islam: Sebuah Literatur Review Mohamad Faozi; Gustanto, Edo Segara
Quranomic: Jurnal Ekonomi dan Bisnis Islam Vol. 1 No. 2 (2022): Quranomic: Jurnal Ekonomi dan Bisnis Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam IIQ An Nur Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37252/jebi.v1i2.320

Abstract

Di dalam materi pidato pengukuhan Guru Besar Universitas Islam Indonesia (UII) Yogyakarta, Prof. Budi Agus Riswandi, ia menilai kehadiran teknologi blockchain sebagai sebuah hasil kreasi manusia pada abad ini telah menyuguhkan dua sisi yang paradoks. Apabila dilihat dari sisi positif kehadiran teknologi blockchain ternyata telah menawarkan cara kreatif dan inovatif untuk menjawab sejumlah tantangan kehidupan manusia yang diakibatkan oleh perkembangan teknologi. Penulis menilai, jika MUI saat ini melarang hanya karena khawatir merusak ekosistem Lembaga keuangan yang ada di Indonesia atau bisa dikatakan perangkatnya belum siap. Sangat mungkin ke depan, blockchain, cryptocurrency, serta turunannya akan diperbolehkan jika itu membawa maslahat untuk kehidupan manusia. Tulisan ini juga sekaligus ingin menjawab, bagaimana masa depan nasib perbankan Islam jika teknologi blockchain dan turunannya diterapkan di Indonesia.
Implementasi Pajak di Negara-Negara Muslim (Studi Banding Negara-Negara Arab, Indonesia, dan Malaysia) Mawftiq, Rarasati; Nugroho, Anton Priyo; Gustanto, Edo Segara
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.3336

Abstract

This study examines the implementation of taxation in Islamic countries through a comparative analysis of Arab states, Indonesia, and Malaysia. Taxation serves as a vital instrument for sustaining national budgets, yet its application differs across countries depending on economic structures, political settings, and religious considerations. In Arab states, particularly within the Gulf region, personal income tax is generally absent, as state revenues rely heavily on oil and gas resources. Instead, fiscal diversification is achieved through zakat, corporate taxation, and value-added tax (VAT). Indonesia, as the most populous Muslim-majority country, places strong reliance on taxation as the backbone of its national budget, primarily through income tax, corporate tax, and VAT, while zakat is managed by religious institutions in a complementary manner. Malaysia adopts a hybrid approach by maintaining modern tax instruments such as personal and corporate taxes while simultaneously integrating zakat management under state religious authorities, thereby harmonizing fiscal and religious obligations. The findings highlight that taxation systems in Islamic countries are not uniform but shaped by their unique socio-economic realities. Gulf states offer tax incentives with limited direct taxation, Indonesia emphasizes a progressive tax system, while Malaysia seeks to balance taxation and zakat. This comparison underscores the diversity of fiscal models in Islamic contexts and their adaptability to local conditions.
Optimizing Zakat Crowdfunding for Poverty Alleviation: A Case Study of LAZISNU DIY Gustanto, Edo Segara
Unisia Vol. 43 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol43.iss2.art23

Abstract

This study examines how zakat crowdfunding can be optimized as an instrument for poverty alleviation through a case study of LAZISNU Special Region of Yogyakarta. Grounded in the context of persistent poverty and the underutilization of Indonesia’s vast zakat potential, the research aims to analyze the role of digital crowdfunding in enhancing the effectiveness, transparency, and social impact of zakat management. Employing a qualitative case study approach, the study collects data through in-depth interviews with zakat managers, donors, and beneficiaries, supported by participant observation and document analysis, with data validity ensured through triangulation. The findings show that zakat crowdfunding implemented by LAZISNU DIY operates through multiple digital platforms and is characterized by high transparency, ease of access, and active donor participation. These features strengthen public trust and significantly increase donor engagement, particularly among digitally literate contributors. The study also finds that zakat crowdfunding supports a shift from consumptive assistance toward productive and empowerment-oriented programs, such as microenterprise support, entrepreneurial training, and educational assistance, which contribute to greater economic resilience among beneficiaries. However, challenges remain, including uneven digital literacy, technological infrastructure constraints, and the need for stronger regulatory and governance frameworks. Overall, the study concludes that zakat crowdfunding represents a meaningful innovation in Islamic social finance, with important implications for zakat institutions and policymakers seeking sustainable poverty alleviation through transparent, technology-driven, and empowerment-focused zakat management.