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Kemaslahatan Green economy dalam perspektif Maqashid Syariah pada Viernamo Ecoprint UMKM Griya Busana Racel Kota Samarinda Fitriah, Rinna Ramadhan Ain; Prameswari, Fera
Jurnal Oportunitas : Ekonomi Pembangunan Vol. 4 No. 2 (2025): Oportunitas, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/oportunitas.v4i2.2163

Penelitian ini bertujuan untuk menganalisis penerapan konsep green economy dan mengkaji kesesuaiannya dalam perspektif Maqashid Syariah. Metode yang digunakan adalah pendekatan kualitatif, dengan lokasi penelitian di tempat produksi Viernamo Ecoprint, Jalan Bengkuring Raya No. 25, Kota Samarinda. Hasil penelitian menunjukkan bahwa Viernamo Ecoprint telah menerapkan konsep green economy secara maksimal, ditunjukkan melalui tiga indikator utama: rendah karbon (low carbon), efisiensi sumber daya (resource efficient), dan inklusi sosial (social inclusive). Dalam perspektif Maqashid Syariah, penerapan usaha ini juga dinilai telah memenuhi lima prinsip utama, yaitu menjaga agama, akal, jiwa, keturunan, dan harta.

The Effect of Regional Taxes and Regional Levies on Regional Financial Independence which Impact Economic Growth Zulfikar, Akbar Lufi; Swandari, Selly; Fitriah, Rinna Ramadhan Ain; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3261

This study aims to determine the effect of regional taxes and regional levies on regional financial independence and their impact on economic growth in PPU. The method used is a quantitative approach with path analysis using SPSS software version 26. The results of the study indicate that regional taxes have a positive and significant effect on regional financial independence. The same thing is also shown by regional levies which significantly increase the level of fiscal independence. In addition, both regional taxes and regional levies have been shown to have a positive effect on economic growth in the region. Another important finding shows that regional financial independence also has a significant contribution to increasing economic growth. These results indicate that increasing regional original income from the tax and levy sector has a crucial role in strengthening regional fiscal capacity and encouraging sustainable economic development. Therefore, local governments need to continue to optimize the potential for revenue from taxes and levies through effective, transparent, and accountable governance in order to realize independent and prosperous regions.

Perception As A Moderating Variable Of The Influence Of Sharia Financial Literacy On The Decision To Become A BSI Customer Rinna Ramadhan Ain Fitriah; Swadia Gandhi Mahardhika; Akbar Lufi Zulfikar; Nurfiza Widayati
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.834

This study is a quantitative study with an explanatory approach, which uses previous research as the primary fuel to elaborate more deeply in this study and add new variations. The data used in this study are primary data that researchers obtained from 250 students throughout Indonesia. The data obtained was analyzed using the innovative PLS 4.0 analysis tool. The result of this article shows that the Sharia Financial Literacy variable can have a positive relationship direction and a significant influence on the decision to become a BSI customer. The P-values in this article are positive and below the significance level of 0.05, namely 0.003. These results indicate that the Sharia Financial Literacy variable can improve students' financial conditions, intelligence, and so on, ultimately affecting the Decision To Become A BSI Customer. In the next row, the Perception variable can also moderate the influence of the Sharia Financial Literacy variable on the Decision To Become A BSI Customer because the P-values are positive and below the significance level of 0.05, namely 0.000, more significant than the direct test, 0.003. Thus, it can be concluded that this article's first and second hypotheses can be accepted.

IMPLEMENTASI MANAJEMEN RISIKO PADA PERBANKAN SYARIAH DI INDONESIA Mahardika, Swadia Gandhi; Zulfikar, Akbar Lufi; Ain Fitriah, Rinna Ramadhan
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.15108

Untuk menjamin stabilitas keuangan dan kepatuhan terhadap prinsip Syariah, perbankan syariah di Indonesia harus menerapkan manajemen risiko. Penelitian ini menyelidiki metode dan masalah manajemen risiko dalam konteks keuangan Islam. Studi ini melihat bagaimana metode manajemen risiko yang sesuai dengan Syariah dikombinasikan dengan metode manajemen risiko konvensional, dengan penekanan pada perubahan yang diperlukan untuk memenuhi persyaratan undang-undang dan sejalan dengan prinsip-prinsip etika Islam. Studi ini juga mengevaluasi seberapa efektif metode yang digunakan pada bank syariah di Indonesia untuk mengidentifikasi, menilai, dan mitigasi risiko, dengan menekankan betapa pentingnya transparansi dan tata kelola untuk mengurangi risiko keuangan. Penelitian ini juga membahas bagaimana badan pengawas berkontribusi pada pengembangan budaya manajemen risiko yang kuat di sektor perbankan syariah untuk meningkatkan ketahanan dan kepercayaan para pemangku kepentingan. Pada akhirnya, penelitian ini memberikan pemahaman yang lebih baik tentang bagaimana bank syariah di Indonesia menangani risiko sambil mempertahankan prinsip Syariah, dan menawarkan wawasan tentang metode manajemen risiko yang paling efektif dalam industri keuangan Islam di seluruh dunia. Kata Kunci: Bank Syariah, Manajemen Risiko, Prinsip Syariah

Sharia Financial Literacy and Digital Literacy on Students’ Decisions to Use BSI Mobile Citra, Mitra Julia; Fitriah, Rinna Ramadhan Ain
el Buhuth: Borneo Journal of Islamic Studies el Buhuth: Borneo Journal of Islamic Studies, 9(1), June 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (Center for Research and Community Services), Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/el-buhuth.v9i1.12806

This research is motivated by the fact that the level of sharia financial literacy among students is uneven, while digital literacy also determines their ability to access BSI Mobile. The purpose of this study is to examine how sharia financial literacy and digital literacy influence students’ decisions to conduct sharia transactions using BSI Mobile. The study employs a quantitative associative approach with survey data collected from 75 students of the Faculty of Economics and Business, Mulawarman University, using an online questionnaire. Data were analyzed using ordinal logistic regression to measure the significance of the independent variables. The results show that sharia financial literacy and digital literacy each have a significant positive effect on the decision to engage in sharia transactions. Simultaneously, the two literacies complement each other and become key determinants of sustainable adoption of Islamic financial technology among students. The originality of this study lies in integrating financial and digital literacy into one explanatory framework, while its implications provide practical insights for universities and Islamic banks to design integrated literacy programs.

Pengaruh Religiusitas dan Pengetahuan Etika Bisnis Islam terhadap Perilaku Bisnis Pedagang Muslim di Pasar Merdeka Samarinda Azhari, Amanda Azwar; Fitriah, Rinna Ramadhan Ain
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5441

This study is motivated by the persistence of trading practices that are not fully aligned with sharia principles, such as dishonesty and unfairness in transactions. The objective of this research is to analyze the influence of religiosity and Islamic business ethics knowledge on the business behavior of Muslim traders at Pasar Merdeka Samarinda. This study employs a quantitative approach using a survey method. The population consists of all Muslim traders operating in the market, totaling 367 individuals. The sample comprises 79 respondents, determined using the Slovin formula with a purposive sampling technique. Data were collected through Likert-scale questionnaires and analyzed using ordinal logistic regression with the assistance of IBM SPSS Statistics 25. The results indicate that religiosity has a positive and significant effect on the business behavior of Muslim traders. In addition, knowledge of Islamic business ethics also has a positive and significant influence in shaping business behavior in accordance with sharia principles. Simultaneously, both variables play an important role in encouraging honest, trustworthy, responsible, and fair trading practices. Practically, this study implies that improving religiosity and understanding of Islamic business ethics are essential in promoting ethical trading practices in traditional markets. However, this study is limited by the relatively small sample size and its focus on a single location, thus limiting the generalizability of the findings to other contexts.

Sosialisasi Central Bank Digital Currency (CBDC) Dalam Perspektif Ekonomi Syariah Swadia Gandhi Mahardika; Akbar Lufi Zulfikar; Rinna Ramadhan Ain Fitriah; Nurfiza Widayati
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 12 : Januari (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

From a Sharia Economic Perspective, Central Bank Digital Currency is a type of Fintech. The purpose of this socialization is to learn about it. The aim of this community is to study how Sharia places Central Bank Digital Currency as a currency or medium of exchange, and its influence. They will also see whether it is suitable to be used as a medium of exchange. Furthermore, the functions of money such as medium of exchange, standard of deferred payment, store of value, and unit account are adjusted to the value obtained from CBDC tracking and fiqh analysis. This study will investigate the concept of money and its components, as well as whether CBDCs are fair. Apart from that, this community will provide an explanation of Islamic views, especially Sharia views, regarding CBDC as a currency and medium of exchange.

Literasi Akad Dan Produk Perbankan Syariah Di SMA Negeri 1 Muara Badak Kabupaten Kutai Kartanegara Rinna Ramadhan Ain Fitriah; Nurfiza Widayati; Akbar Lufi Zulfikar; Swadia Gandhi Mahardika
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 9 : Oktober (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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This community service aims to provide literacy and knowledge about Islamic banking contracts and products to the students of SMA Negeri 1 Muara Badak, Kutai Kartanegara Regency. This activity is carried out as a form of community service by the Sharia Economics Program of the Faculty of Economics and Business, Mulawarman University. The program lasted for three days, involving seminars and interactive discussions on the principles, contracts, and products offered by Islamic banking. The results of the activity showed an increase in participants' understanding and awareness of the importance of choosing financial institutions that comply with Islamic law, as well as the differences between Islamic and conventional banking. Recommendations include the need for deeper financial education, the use of technology in Islamic financial literacy, and the active role of teachers and parents in strengthening this knowledge.

Pengaruh Religiusitas dan Pengetahuan Etika Bisnis Islam terhadap Perilaku Bisnis Pedagang Muslim di Pasar Merdeka Samarinda Amanda Azwar Azhari; Rinna Ramadhan Ain Fitriah
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5441

This study is motivated by the persistence of trading practices that are not fully aligned with sharia principles, such as dishonesty and unfairness in transactions. The objective of this research is to analyze the influence of religiosity and Islamic business ethics knowledge on the business behavior of Muslim traders at Pasar Merdeka Samarinda. This study employs a quantitative approach using a survey method. The population consists of all Muslim traders operating in the market, totaling 367 individuals. The sample comprises 79 respondents, determined using the Slovin formula with a purposive sampling technique. Data were collected through Likert-scale questionnaires and analyzed using ordinal logistic regression with the assistance of IBM SPSS Statistics 25. The results indicate that religiosity has a positive and significant effect on the business behavior of Muslim traders. In addition, knowledge of Islamic business ethics also has a positive and significant influence in shaping business behavior in accordance with sharia principles. Simultaneously, both variables play an important role in encouraging honest, trustworthy, responsible, and fair trading practices. Practically, this study implies that improving religiosity and understanding of Islamic business ethics are essential in promoting ethical trading practices in traditional markets. However, this study is limited by the relatively small sample size and its focus on a single location, thus limiting the generalizability of the findings to other contexts.

PERAN ISLAMIC CORPORATE GOVERNANCE DALAM MENDORONG CSR BERKELANJUTAN: STUDI PADA BSI KC SAMARINDA ANTASARI Nayla Nurfadhila; Rinna Ramadhan Ain Fitriah
Oportunitas Ekonomi Pembangunan Vol 5 No 1 (2026): Oportunitas, March 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/oportunitas.v5i1.2887

Penelitian ini bertujuan untuk menganalisis peran Islamic Corporate Governance (ICG) dalam mendorong pelaksanaan Corporate Social Responsibility (CSR) berkelanjutan pada Bank Syariah Indonesia (BSI) Kantor Cabang Samarinda Antasari. Penelitian ini dilatarbelakangi oleh meningkatnya tuntutan penerapan tata kelola perusahaan berbasis syariah yang tidak hanya berorientasi pada kepatuhan regulasi, tetapi juga pada pencapaian nilai maqashid syariah serta keberlanjutan sosial. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Informan penelitian dipilih secara purposive yang terdiri dari pihak internal bank dan penerima manfaat program CSR. Analisis data menggunakan model interaktif Miles, Huberman, dan SaldaÃ±a yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan prinsip transparansi, akuntabilitas, responsibilitas, independensi, dan fairness yang terintegrasi dengan nilai-nilai Islam seperti shiddiq, amanah, tabligh, dan fathanah mampu mendorong pelaksanaan CSR yang lebih terstruktur dan berkelanjutan. Program CSR tidak hanya bersifat administratif, tetapi memberikan dampak nyata pada aspek sosial, pendidikan, dan pemberdayaan ekonomi masyarakat. Pengawasan Dewan Pengawas Syariah turut memastikan kesesuaian program CSR dengan prinsip syariah serta memperkuat akuntabilitas pelaksanaannya. Secara teoretis, penelitian ini memperkaya kajian mengenai integrasi Islamic Corporate Governance dan CSR berbasis maqashid syariah. Secara praktis, penelitian ini memberikan rekomendasi bagi perbankan syariah dalam mengoptimalkan tata kelola syariah untuk mendorong keberlanjutan program CSR.

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