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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Indo-Islamika Journal of Economics and Business UBS Journal of Mathematics Instruction, Social Research and Opinion Jurnal Perbankan Syariah Darussalam (JPSDa) Economics Studies and Banking Journal Journal of Sharia Accounting and Tax (JSAT Multidiscience: Journal of Multidisciplinary Science Cirebon International Journal of Economics and Business
Sri Rokhlinasari, Sri
Prodi Perbankan Syariah Fakultas Syariah dan Ekonomi Islam IAIN Syekh Nurjati Cirebon
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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Zakat Sebagai Instrument Keuangan Syariah Inklusif dalam Mewujudkan Suistanable Development Goals Rokhlinasari, Sri; Widagdo, Ridwan
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i6.1523

Abstract

Penelitian ini bertujuan untuk mengetahui inovasi pendanaan yang tepat agar pelaksanaan SDGs lebih optimal dan bermanfaat bagi masyarakat kecil, kontribusi zakat sebagai instrumen keuangan syariah inklusif dalam mewujudkan SDGs dan relevansinya dalam mewujudkan SDGs dari perspektif maqashid syariah. Penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data dilakukan dengan cara wawancara dan melakukan focus group Discussion (FGD) dengan pengelola BAZNAS Wilayah III Cirebon. Analisis data kualitatif meliputi tahapan reduksi data, penyajian dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa implementasi SDGs dilakukan dengan inovasi pembiayaan bersama melalui anggaran pemerintah dan non-pemerintah, salah satunya melalui penyaluran dari lembaga zakat. Kontribusi zakat terhadap implementasi SDGs telah dilakukan oleh Badan Amil Zakat Nasional (Baznas) dalam bentuk program kemandirian, pendidikan, keagamaan, kesehatan, dan kepedulian sosial. Zakat dalam mewujudkan SDGs dengan Maqashid Syariah ditunjukkan pada program bantuan yang diselenggarakan Baznas seperti Program (1) pengentasan kemiskinan, (2) pengentasan kelaparan, (3) kesehatan dan kesejahteraan yang baik, (4) pendidikan yang berkualitas, dan (5) air bersih dan sanitasi yang relevan dengan Program SDGs.
PERAN MODEL EKONOMI MIKRO ISLAM DALAM MEMBENTUK PRAKTIK EKONOMI BERKELANJUTAN Budiman, Aris; Azis, Abdul; Rokhlinasari, Sri
Economics Studies and Banking Journal (DEMAND) Vol. 2 No. 2 (2025): Economics Studies and Banking Journal (DEMAND)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/1xgzp975

Abstract

Dalam artikel ini mengeksplorasi peran model ekonomi mikro Islam sebagai alternatif yang layak bagi sistem ekonomi konvensional, khususnya dalam mengatasi masalah ketimpangan dan praktik yang tidak berkelanjutan. Saya mengidentifikasi pertanyaan yang belum terjawab tentang bagaimana prinsip-prinsip ekonomi mikro Islam berkontribusi pada ekonomi yang berkelanjutan dan berkeadilan, dengan berargumen bahwa model-model ini yang berakar pada prinsip-prinsip seperti keadilan, larangan bunga (riba), dan mekanisme redistribusi kekayaan seperti zakat menyajikan kerangka kerja yang berkelanjutan dan etis untuk praktik ekonomi. Melalui pemeriksaan terperinci terhadap prinsip-prinsip inti, instrumen redistribusi kekayaan, dan mekanisme keuangan Islam, saya menunjukkan bagaimana elemen-elemen ini mendorong kesetaraan dan mencegah perilaku eksploitatif. Lebih lanjut, saya menanggapi kritik mengenai skalabilitas dan adaptabilitas model-model ini dalam ekonomi modern, yang pada akhirnya menegaskan bahwa prinsip-prinsip ekonomi mikro Islam dapat secara signifikan mengurangi kesenjangan ekonomi global dan mendorong masa depan yang lebih adil.
Audit Delay: Mengapa Kualitas Audit, Ukuran Perusahaan, Profitabilitas, dan Fee Audit Bukanlah Penentu Utama? Maulana, Imam; Ahdi, Makmuri; Rokhlinasari, Sri
Journal of Sharia Accounting and Tax Vol. 3 No. 2 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i2.420

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, ukuran perusahaan, profitabilitas, dan fee audit terhadap audit delay dengan audit tenure sebagai pemoderasi. Populasi penelitian merupakan perusahaan sub sektor hotel, restoran dan pariwisata periode 2020-2022 yang terdaftar di Bursa Efek Indonesia sebanyak 35 perusahaan. Sampel penelitian diambil dengan metode purposive sampling. Pengujian dilakukan dengan uji statistik deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi moderasi. Hasil penelitian menunjukan bahwa kualitas audit, ukuran perusahaan, profitabilitas, dan fee audit tidak mempengaruhi audit delay secara signifikan. Sedangkan audit tenure tidak dapat memoderasi pengaruh kualitas audit, ukuran perusahaan, profitabilitas, dan fee audit terhadap audit delay.
Analisis Pengaruh Tingkat Bagi Hasil, Capital Adequacy Ratio (CAR), Dan Dana Pihak Ketiga Terhadap Pertumbuhan Deposito Mudharabah Pada Bank Muamalat Indonesia Periode 2015-2024 Rahmalia, Dea; Haerisma, Alvien Septian; Rokhlinasari, Sri
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 6 No. 1 (2026): Januari 2026
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v6i1.4548

Abstract

This study aims to analyze the impact of the Profit-Sharing Rate, Capital Adequacy Ratio (CAR), and Third-Party Funds (DPK) on the growth of mudharabah deposits at Bank Muamalat Indonesia. The ARDL-ECM method is applied within this quantitative research to explore the inter-variable relationships more deeply. Through this framework, the study identifies both temporary short-term correlations and stable long-term relationships. The results indicate that, simultaneously, all three variables significantly influence the growth of mudharabah deposits. Partially, in the long run, all variables show a positive and significant effect, whereas in the short run, only DPK remains significant. These findings suggest that profit-sharing stability and capital strength play a crucial role in driving sustainable deposit growth, while short-term dynamics are more heavily influenced by fund-raising intensity. The novelty of this research lies in the use of the ARDL-ECM approach to detect differences in Sharia customer behavior toward banking indicators across two distinct timeframes
FAMILY BUSINESS "FROM HOME ONLY" DURING THE COVID-19 OUTBREAK IN INDONESIA: PROSPECTS AND STRATEGIES Jaelani, Aan; Yusuf, Ayus Ahmad; Layaman, Layaman; Aziz, Abdul; Rokhlinasari, Sri
Cirebon International Journal of Economics and Business Vol. 3 No. 2 (2025): Oktober 2025
Publisher : Faculty of Islamic Economics and Business IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cijeb.v3i2.190

Abstract

This article will explore the spread of COVID-19 which has an impact on the family economy in Indonesia. The lack of literature on family businesses during the economic crisis caused by the Coronavirus outbreak shows that this study is very important for family-run businesses. Business opportunities and prospects remain open to every family, but this requires a change in strategy in managing its business that is facing changes in work culture and the community's first choice in meeting needs. The qualitative method was used to read the initial phenomena about the family economic and business conditions of the COVID-19 in Indonesia with secondary data sources from reputable international publications, the Task Force for the Acceleration of Handling COVID-19 of Indonesian and WHO Coronavirus Disease, and the ideas of business practitioners. The conclusion of this paper is that the prospects of a family-run business are very open and even have the opportunity to succeed in the COVID-19 period by carrying out basic intervention dimensions that support smart, sustainable, and inclusive growth in family businesses: survival and longevity, firm growth, innovation, internationalization, and entrepreneurship.
Determinants of the Success of Zakat Utilization in Alleviating Poverty Candri, Candri; Aziz, Abdul; Rokhlinasari, Sri; Rohman, Abdul
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 1 (2026): March
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i1.1185

Abstract

Zakat has increasingly been recognized as a strategic Islamic economic instrument for poverty alleviation and social welfare development. However, the effectiveness of zakat in improving the economic conditions of mustahik remains inconsistent due to complex interactions among institutional, psychological, and economic factors. Despite extensive studies on zakat distribution and poverty reduction, few have examined the structural relationships among these factors using a comprehensive quantitative approach. Therefore, this study aims to analyze the determinants of successful zakat utilization in alleviating poverty. This study employs a quantitative approach using Structural Equation Modeling (SEM) to examine the relationships among key variables influencing zakat program effectiveness. The sample consists of 258 mustahik who participated in productive zakat programs in West Java, Indonesia. Data were collected via structured questionnaires using a five-point Likert scale and analyzed with AMOS. The results indicate that the proposed model demonstrates an acceptable level of goodness-of-fit, with values of CMIN/DF = 2.551, CFI = 0.902, TLI = 0.887, and RMSEA = 0.078. The findings reveal that organizational support significantly influences education, motivation, entrepreneurship, and economic empowerment, while education and motivation significantly contribute to economic empowerment. Furthermore, economic empowerment directly contributes to poverty alleviation, suggesting that productive zakat programs can generate sustainable welfare improvements when supported by robust institutional mechanisms. These findings suggest that zakat institutions should strengthen capacity-building programs, entrepreneurial mentoring, and integrated empowerment strategies to enhance the long-term effectiveness of zakat in alleviating poverty.
Co-Authors Aan Jaelani Abdul Azis Abdul Aziz Abdul Rohman Alvien Septian Haerisma Anton Sudrajat Aris Budiman Ayus ahmad Yusuf Candri, Candri Daniel Happy Putra Elkoshly, Salim Fitriani, Hilda imam maulana, imam Ishlaahi, Citra Nuur Kusuma, Nurul Rahmah Layaman Layaman, Layaman Lestari, Mila Tiara Makmuri Ahdi Muhaimin, Rizal N. Nurjanah Navilah, Ila NINING WAHYUNINGSIH Nur Eka Setiowati, Nur Eka Rahayu, Fitri Desiyani Rahmadani, Dina Rahmalia, Dea Ridwannudin, Muhammad Soviana, Dina Wartoyo Wartoyo Widagdo, Ridwan