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PERILAKU KONSUMEN MUSLIM TERHADAP KONSUMSI FOOD AND BEVERAGE PADA MASA PANDEMI COVID-19 Dzikrayah, Fithri
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2020): January
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.v7i1.10857

Abstract

Penelitian ini bertujuan untuk mendeskripsikan perilaku konsumen muslim selama adanya Covid-19 yang berdampak pada pendapatan, pola konsumsi serta perilaku mengambil keputusan seseorang. Perubahan-perubahan kondisi tersebut memengaruhi bagaimana konsumen menetapkan keputusannya untuk mengkonsumsi food and beverage sebagai salah satu industri yang bertahan ditengah-tengah kondisi diberlakukan­nya social distancing dan lambat laun mengalami penurunan. Penelitian ini menggunakan metode library research dengan pendekatan kualitatif dan menerapkan metode analisis data dengan analisis deskriptif. Teknik pengumpulan data yaitu dengan observasi dan studi dokumentasi. Adapun penelitian ini mengambil objek perilaku konsumen muslim dalam konsumsi food and beverage saat pandemi covid-19 kemudian hasil penelitian diolah untuk diambil kesimpulannya. Hasil penelitian ini menyimpulkan bahwa perilaku konsumen muslim terhadap konsumsi food and beverage pada masa pandemi covid-19 tidak berbeda dengan sebelum adanya virus ini sebab mengacu pada Al-Quran dan Hadits dimana perilaku konsumen muslim harus menghindari atau menjauhi dari sifat israf (berlebih-lebihan) dan sifat tabdzir (boros). Perilaku konsumen muslim juga dipastikan menggunakan barang dan jasa yang halal. Ketika konsumen muslim harus dapat menahan diri dari konsumsi yang israf, berarti konsumen muslim tidak harus meng­habiskan seluruh pendapatannya untuk konsumsi barang dan jasa melainkan dialokasikan pula terhadap tanggung jawab sosial.
Penerapan Prinsip Syariah di Bank Wakaf Mikro Barokah Al-Masthuriyah dalam Pemberdayaan Masyarakat: Application of Sharia Principles in Barokah Al-Masthuriyah Micro Waqf Bank in Community Empowerment Dzikrayah, Fithri; Nugroho, Fahmi Hasan
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 10 No. 1 (2023): January
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.v10i1.23653

Abstract

Micro Waqf Bank (BWM) is a Sharia Microfinance Institution (LKMS) that exists to overcome community groups that face difficulties in accessing financial institutions. However, the SOP makes BWM different from microfinance institutions. BWM's financing products are still limited as BWM Barokah's business focus is financing with qardh contracts with low margins. The purpose of this study is to see the application and supervision of sharia principles at the Barokah al-Masthuriyah Micro Waqf Bank in empowering the community and the contracts used in it. This research uses an empirical juridical approach with a qualitative approach. Data was obtained through interviews, observations, and literature studies. The result of this research is that Barokah al-Masturiyah Waqf Bank has a financing product that uses a qardh contract. BWM al-Masturiyah in carrying out the mandate of Law Number 21 of 2008 where every business activity based on sharia principles, must be carried out in accordance with sharia principles that have been determined by the DSN-MUI. Therefore, in carrying out supervision of BWM management in accordance with sharia principles, BWM Barokah al-Masthuriyah has carried out various supervisions. In conclusion, BWM al-Masturiyah has implemented sharia principles supervised by DPS, the Cooperative Office, OJK, and LAZNAS BSM Umat.   Bank Wakaf Mikro (BWM) merupakan Lembaga Keuangan Mikro Syariah (LKMS) yang hadir untuk mengatasi kelompok masyarakat yang menghadapi kesulitan dalam akses terhadap lembaga keuangan. Akan tetapi SOP yang menjadikan BWM berbeda dengan lembaga keuangan mikro. Produk pembiayaan BWM masih terbatas sebagaimana fokus usaha BWM Barokah adalah pembiayaan dengan akad qardh dengan margin yang rendah. Tujuan dari penelitian ini adalah untuk melihat penerapan dan pengawasan prinsip syariah di Bank Wakaf Mikro Barokah al-Masthuriyah dalam memberdayakan masyarakat serta akad yang digunakan di dalamnya. Penelitian ini menggunakan pendekatan yuridis empiris dengan pendekatan kualitatif. Data yang diperoleh melalui wawancara, observasi, serta studi pustaka. Hasil dari penelitian ini ialah Bank Wakaf Barokah al-Masturiyah memiliki produk pembiayaan yang menggunakan akad qardh. BWM al-Masturiyah dalam melaksanakan amanat Undang–Undang Nomor 21 Tahun 2008 di mana setiap kegiatan usaha yang berdasarkan prinsip syariah, maka harus dilaksanakan sesuai dengan prinsip-prinsip syariah yang telah ditentukan oleh DSN-MUI. Oleh karena itu, dalam melaksanakan pengawasan terhadap pengelolaan BWM yang sesuai dengan prinsip syariah, BWM Barokah al-Masthuriyah telah melakukan berbagai pengawasan. Kesimpulannya, BWM al-Masturiyah telah menerapkan prinsip–prinsip syariah dengan diawasi oleh DPS, Dinas Koperasi, OJK, dan LAZNAS BSM Umat.
Halal Lifestyle in Indonesia: Between Branding, Trends and Needs Susilawati, Cucu; Dzikrayah, Fithri; Bhatti, Omar Khalid
IKONOMIKA Vol 9, No 2 (2024)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v9i2.21899

Abstract

In Indonesia, the halal lifestyle has begun to be widely implemented by Muslim communities since the government required halal certification for products circulating in Indonesia. However, do Muslim communities implement a halal lifestyle because of their awareness of religious commands, or do they follow trends and are influenced by branding? Therefore, this research aims to determine the influence of branding, trends and needs on implementing halal Lifestyles in daily life by Muslim communities in Indonesia. This research uses a quantitative, descriptive-comparative approach. Data collection techniques were carried out by distributing questionnaires and conducting expert interviews. Questionnaires were distributed to 300 respondents according to the criteria set by the researcher. As a result, the needs variable has the highest score with a total of 4.50 (very strong), while branding gets a score of 4.13 (intense), and the trends variable gets a score of 1.70 (very weak). Based on interviews with experts, the Muslim community in Indonesia agrees and recognizes that a halal lifestyle is not just branding or a trend. However, a halal lifestyle is an obligation that Muslims must carry out according to the commands in the Al-Qur'an and Hadith. For Muslims, adopting a halal lifestyle is worship and is worth a reward. In conclusion, a halal lifestyle is included
Peran Zakat dalam Mendorong Pertumbuhan Ekonomi dan Kesejahteraan Sosial Jubaidah, Haifa Nur; Hermawan, Muhamad Zacky; Rabbany, Rasikh Khiyar; Triyana, Tya; Dzikrayah, Fithri
Islamic Economics and Business Review Vol 4 No 1 (2025): IESBIR, June 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v4i1.9991

Abstract

Zakat menjadi salah satu instrumen dalam ekonomi islam yang dapat membantu mendorong pertumbuhan ekonomi dan juga meningkatkan kesejahteraan sosial masyarakat melalui pengumpulan, pengelolaan dan penyampaian yang adil dan transparan. Tujuan dari pembahasan ini untuk mengetahui Peran Zakat dalam Mendorong Pertumbuhan Ekonomi dan Kesejahteraan Sosial. Metode penelitian yang digunakan dalam pembahasan ini menggunakan metode studi literatur dengan pendekatan sistematis. Hasil dari pembahasan ini menyatakan bahwa zakat memiliki peran yang signifikan dalam mendukung aktivitas ekonomi. Peran tersebut meliputi berbagai aspek yang berkaitan dengan penguatan daya beli masyarakat, serta kontribusinya terhadap pemerataan ekonomi dan kesejahteraan sosial. Zakat juga berdampak bagi pertumbuhan ekonomi sebagai bentuk redistribusi kekayaan yang juga memperkuat stabilitas ekonomi dengan meningkatkan daya beli masyarakat kurang mampu. Dalam pengelolaan dan penyaluran nya masih banyak tantangan dan perlu regulasi yang mendukung dari pemerintah dalam pemerataan distribusi zakat yang adil. Kata kunci: Zakat; Pertumbuhan Ekonomi; Kesejahteraan Sosial
Dampak Kenaikan Tarif PPN terhadap Pendapatan Nasional, Daya Beli, dan Stabilitas Ekonomi Dewi, Rika Puspa; Najwa; Fauziah, Marsha Nur; Dzikrayah, Fithri; Ahmad, Sulthon
Islamic Economics and Business Review Vol 4 No 1 (2025): IESBIR, June 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v4i1.10024

Abstract

Abstract Value Added Tax (VAT) is the main instrument in increasing state revenue in Indonesia. The policy of increasing the VAT rate from 11% to 12%, as stipulated in the Harmonization of Tax Regulations Act, aims to strengthen state revenue, reduce dependence on foreign debt, and adjust the rate to international standards. However, this VAT rate increase policy raises concerns for the public that it may affect people's purchasing power, inflation, and economic stability, which in turn affects national income both directly and indirectly. This study aims to analyze the impact of the policy on national income, people's purchasing power, and economic stability. The approach used is the literature study method, by reviewing literature related to VAT and relevant economic factors. The results of the analysis show that although an increase in the VAT rate can increase state revenue, it has the potential to reduce people's purchasing power and trigger inflation, especially in an unstable global situation. In the context of Islamic economics, the application of the ihtisab principle is important to ensure that this policy is implemented fairly and does not burden the community. Keywords: VAT Increase; National Income; Economic Stability; Ihtisab   Abstrak Pajak Pertambahan Nilai (PPN) menjadi instrumen utama dalam meningkatkan penerimaan negara di Indonesia. Kebijakan kenaikan tarif PPN dari 11% menjadi 12%, yang tertuang dalam Undang-Undang Harmonisasi Peraturan Perpajakan, bertujuan untuk memperkuat penerimaan negara, mengurangi ketergantungan pada utang luar negeri, dan menyesuaikan tarif dengan standar internasional. Namun, kebijakan kenaikan tarif PPN ini menimbulkan kekhawatiran bagi masyarakat yang memungkinkan akan pengaruhnya terhadap daya beli masyarakat, inflasi, dan stabilitas ekonomi, yang pada akhirnya mempengaruhi pendapatan nasional baik secara langsung maupun tidak langsung. Penelitian ini bertujuan untuk menganalisis dampak kebijakan tersebut terhadap pendapatan nasional, daya beli masyarakat, dan stabilitas ekonomi. Pendekatan yang digunakan adalah metode studi pustaka, dengan menelaah literatur terkait PPN dan faktor ekonomi yang relevan. Hasil analisis menunjukkan bahwa meskipun kenaikan tarif PPN dapat meningkatkan penerimaan negara, namun berpotensi menurunkan daya beli masyarakat dan memicu inflasi, terutama dalam situasi global yang tidak stabil. Dalam konteks ekonomi Islam, penerapan prinsip ihtisab menjadi penting untuk memastikan bahwa kebijakan ini dilaksanakan secara adil dan tidak memberatkan masyarakat. Kata kunci: Kenaikan PPN; Pendapatan Nasional; Stabilitas Ekonomi; Ihtisab
ANALISIS PENERAPAN PSAK 402 PADA ASPEK PENGAKUAN ASET MURABAHAH DALAM PEMBIAYAAN KEPEMILIKAN RUMAH DI BANK BJB SYARIAH KCP MAJALAYA Aulia, Ghina Zahrah; Dzikrayah, Fithri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Murabahah pada aspek pengakuan aset murabahah dalam pembiayaan kepemilikan rumah di Bank BJB Syariah KCP Majalaya. Fokus penelitian diarahkan pada kesesuaian perlakuan akuntansi terhadap ketentuan PSAK 402, khususnya dalam perlakuan diskon dari developer dan waktu pengakuan aset sebelum akad murabahah. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa meskipun penerapan akuntansi murabahah pada Bank BJB Syariah telah mengacu pada PSAK 402, namun masih terdapat ketidaksesuaian dalam aspek pengakuan aset dan perlakuan diskon. Diskon dari developer belum sepenuhnya disalurkan kepada nasabah, sementara pengakuan aset murabahah pada beberapa transaksi langsung dicatat sebagai piutang tanpa melalui tahap persediaan, sehingga belum sesuai dengan PSAK 402 paragraf 14–18. Temuan ini menunjukkan bahwa penerapan PSAK 402 pada aspek pengakuan aset murabahah di Bank BJB Syariah KCP Majalaya belum sepenuhnya optimal, sehingga diperlukan perbaikan dalam kebijakan akuntansi dan peningkatan pemahaman pegawai agar lebih sesuai dengan prinsip akuntansi syariah. Kata kunci: PSAK 402, murabahah, pengakuan aset, diskon developer, akuntansi syariah. Abstract This study aims to analyze the implementation of PSAK 402 on Murabahah Accounting in the aspect of asset recognition for home financing at Bank BJB Syariah KCP Majalaya. The research focuses on the conformity of accounting treatment with PSAK 402 provisions, particularly in handling developer discounts and the timing of asset recognition before the murabahah contract. This study employs a descriptive qualitative method with a case study approach through observation, interviews, and documentation. The results indicate that although murabahah accounting practices at Bank BJB Syariah generally refer to PSAK 402, there are still inconsistencies in the recognition of assets and the treatment of discounts. Developer discounts have not been fully allocated to customers, while the recognition of murabahah assets in some transactions is recorded directly as receivables without passing through the inventory stage, thus not complying with PSAK 402 paragraphs 14–18. These findings suggest that the implementation of PSAK 402 in the aspect of murabahah asset recognition at Bank BJB Syariah KCP Majalaya has not been fully optimal. Therefore, improvements in accounting policies and increased employee understanding are needed to ensure better compliance with sharia accounting principles. Keywords: PSAK 402, murabahah, asset recognition, developer discount, sharia accounting.
IMPLEMENTASI AKUNTANSI MUDHARABAH SESUAI PSAK 405 PADA PRODUK TABUNGAN HAJI IB MASLAHAH DI BANK JABAR BANTEN SYARI’AH KANTOR CABANG PEMBANTU MAJALAYA Istiqomah, Iis; Dzikrayah, Fithri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi akuntansi Mudharabah sesuai dengan PSAK 405 pada produk Tabungan Haji iB Maslahah di Bank Jabar Banten Syari’ah Kantor Cabang Pembantu Majalaya. Latar belakang penelitian ini didasarkan pada pentingnya penerapan standar akuntansi syari’ah dalam meningkatkan transparansi, akuntabilitas, dan kepatuhan terhadap prinsip syari’ah dalam praktik penghimpunan dana perbankan syari’ah. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui empat tahapan: studi pendahuluan, pengumpulan data, analisis, serta evaluasi dan penarikan kesimpulan. Data diperoleh melalui studi dokumentasi, wawancara, dan kajian pustaka yang relevan. Hasil penelitian menunjukkan bahwa Tabungan Haji iB Maslahah menggunakan akad Mudharabah Mutlaqah dengan skema nasabah sebagai shahibul maal dan bank sebagai mudharib. Proses pencatatan, pengakuan, serta penyajian transaksi sudah sesuai dengan ketentuan PSAK 405, terutama terkait pembagian nisbah keuntungan, serta pengungkapan informasi yang jelas dan relevan. Selain itu, produk ini memiliki daya tarik kompetitif seperti bebas biaya administrasi, pendaftaran haji sejak dini melalui integrasi dengan SISKOHAT, dan kemudahan transaksi digital. Temuan penelitian ini menegaskan bahwa implementasi PSAK 405 pada produk Tabungan Haji iB Maslahah tidak hanya memastikan kepatuhan terhadap standar akuntansi syari’ah, tetapi juga memperkuat kepercayaan masyarakat terhadap layanan perbankan syari’ah Kata Kunci: Akuntansi Mudharabah, Perbankan Syari’ah, PSAK 405, Tabungan Haji Abstract This study aims to analyze the implementation of Mudharabah accounting in accordance with PSAK 405 on the iB Maslahah Hajj Savings product at Bank Jabar Banten Syari’ah Majalaya Branch Office. The background of this study is based on the importance of implementing sharia accounting standards in improving transparency, accountability, and compliance with sharia principles in the practice of collecting Islamic banking funds. The research method used is descriptive qualitative through four stages: preliminary study, data collection, analysis, and evaluation and drawing conclusions. Data were obtained through documentation studies, interviews, and relevant literature reviews. The results of the study indicate that iB Maslahah Hajj Savings uses a Mudharabah Mutlaqah contract with a scheme of the customer as shahibul maal and the bank as mudharib. The process of recording, recognizing, and presenting transactions is in accordance with the provisions of PSAK 405, especially regarding profit sharing ratio, and clear and relevant information disclosure. In addition, this product has competitive attractions such as free administration fees, early hajj registration through integration with SISKOHAT, and ease of digital transactions. The findings of this study confirm that the implementation of PSAK 405 on the iB Maslahah Hajj Savings product not only ensures compliance with sharia accounting standards, but also strengthens public trust in sharia banking services Keywords: Mudharabah Accounting, Islamic Banking, PSAK 405, Hajj Savings.
THE ROLE OF GREEN ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY IN ISLAMIC FINANCIAL INSTITUTIONS Wardiyah, Mia Lasmi; Dzikrayah, Fithri; Ponirah, Ade; Maulana, Izzul Haq Firman; Fiddienillah, Qheista Noor
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43689

Abstract

This study explores the role of green accounting in enhancing financial transparency within Islamic financial institutions. Green accounting, as an approach that integrates environmental responsibility into financial reporting, has gained attention for its potential to improve accountability and sustainability in finance. In Islamic finance, transparency is not only a regulatory requirement but also an ethical imperative aligned with Shariah principles. By conducting a literature review, this study synthesizes existing research on green accounting frameworks and their applicability in Islamic financial institutions. The findings suggest that adopting green accounting practices can bridge the gap between financial reporting and environmental stewardship, thus fostering greater stakeholder trust. Additionally, this approach aligns with the ethical and social objectives of Islamic finance, reinforcing the institutions' commitment to sustainable practices. This study provides insights for policymakers and financial managers aiming to integrate green accounting as a tool for transparency and sustainability. The research contributes to the discourse on sustainability in Islamic finance and highlights areas for future empirical investigation.
Waqf Management Strategy In Accelerating Digitalisation And Islamic Financial Literacy For UMKM Under Micro Waqf Bank's Guidance Fithri Dzikrayah; Fahmi Hasan Nugroho; Mia Lasmi Wardiyah; Izzul Haq Firman Maulana; Rika Afrianti Putri
Risalah Iqtishadiyah Vol 3 No 2 (2024): July - December 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

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Abstract

This study aims to analyze waqf strategy management in an effort to accelerate digitalization and Islamic financial literacy for micro waqf bank-assisted MSMEs. This research is a descriptive study using a qualitative approach. Data collection techniques are observation, interview, and documentary study. Data collection was carried out using interviews and observations to LKMS-BWM Barokah Pondok Pesantren Al-Masthuriyah and assisted MSMEs as BWM customers and literature studies. This research was analyzed using the SWOT method. The results showed that the development strategy for accelerating digitalization and Islamic financial literacy for MSMEs assisted by the Micro Waqf Bank in quadrant 1 is an aggressive strategy or S-O (Strengh-Opportunity) strategy, meaning that BWM can use existing strengths to take advantage of opportunities. This strategy is positive, meaning that basically, the development of BWM is good and can be developed further by utilizing existing opportunities. BWM can optimize programs registered and supervised by the Financial Services Authority, government-supported programs, implementation in accordance with Sharia principles/SOPs that have been established, cooperation with various parties, implementation in accordance with Sharia principles/SOPs that have been established, and catalysts for bankable MSME customers. I am also able to maximize current financing opportunities with joint responsibility for the use of developing technology with the BWM mobile application. Business coaching and mentoring are always presented to customers.
Potential Of Halal Sport Tourism on Java Island Dzikrayah, Fithri; Susilawati, Cucu; Hidayat, Agi Attaubah
Likuid Jurnal Ekonomi Industri Halal Vol. 5 No. 1 (2025): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v5i1.44070

Abstract

Halal sports tourism is a sports tourism activity that is equipped with halal facilities. The concept of sport tourism and halal tourism has been widely developed in Indonesia. However, the idea of halal sports tourism still needs to be discovered. According to Databox, Java Island is the most popular island and a favorite tourist destination in Indonesia. Java Island has a variety of natural tourist destinations that are suitable as sports tourism destinations. Apart from that, the majority of the population of Java Island is Muslim. Therefore, this research aims to determine the potential for developing halal sport tourism on the island of Java. This research is qualitative research with descriptive methods. Data collection techniques were carried out through observation, interviews, documentation studies, and literature studies. This research shows that Java Island has great potential for developing halal sports tourism. Sports tourism destinations on the island of Java are divided into halal sports tourism destinations in West Java, Central Java, and East Java. Each province has a halal sports tourism destination consisting of natural, cultural, and artificial destinations. Apart from that, various sports tourism destinations on the island of Java have Muslim-friendly facilities. Thus, halal sports tourism can be developed on Java Island.