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All Journal EkoBis ( Ekonomi & Bisnis ) JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Islamic Economic Laws EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis Journal of Islamic Accounting and Finance Research Jurnal E-Bis: Ekonomi Bisnis AL-ARBAH: Journal of Islamic Finance and Banking Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Equilibrium: Jurnal Ekonomi Syariah Jurnal Keuangan dan Perbankan Syariah JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Akuntansi, Perpajakan dan Auditing ADM : Jurnal Abdi Dosen dan Mahasiswa Malik Al-Shalih
Kartika Marella Vanni
UIN Walisongo Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Micro waqf bank and its impact on micro-enterprise productivity in Indonesia Vanni, Kartika Marella
Journal of Islamic Economics Management and Business (JIEMB) Vol. 5 No. 2 (2023)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2023.5.2.22306

Abstract

This study aims to examine the mechanisms and schemes implemented by micro waqf bank (Bank Wakaf Mikro, BWM) in enhancing the productivity of micro-enterprises in Indonesia. Using a descriptive qualitative methodology with a literature review approach, this research analyzes secondary data from various relevant academic sources. The findings indicate that BWM combines the concept of waqf with microfinance services, which includes the collection of cash waqf funds through Islamic banks, waqf institutions, and digital platforms. Fund management is conducted by nāẓir who invests the funds in sharia-compliant instruments to support BWM operations and microfinance programs. The financing schemes used by BWM include qarḍ al-ḥasan, muḍārabah, mushārakah, and productive waqf. The qarḍ al-ḥasan scheme provides interest-free loans, while the muḍārabah and mushārakah schemes involve partnerships in business management with profit-sharing based on agreed ratios. The productive waqf scheme utilizes waqf assets to generate income used for microfinance. The implementation of these schemes requires collaboration with various parties and innovations in digital technology to enhance efficiency and transparency. Overall, BWM has provided inclusive financial access, improved micro-enterprise capacity, and created a sustainable business ecosystem for micro-enterprises in Indonesia.
Dividend policy as an intervening variable between return on asset and earning per share on stock prices Prasetyoningrum, Ari Kristin; Vanni, Kartika Marella; Mustika, Anjar
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.20206

Abstract

Purpose - The aim of this study is to investigate how Return on Asset (ROA) and Earnings per Share (EPS) impact stock prices, while considering dividend policy as a mediating factor.Method - This research uses 6 samples of pharmaceutical companies listed on ISSI during the period of 2017-2021 using purposive sampling technique. The data analysis used in this research is SEM-PLS with the help of WarpPLS software version 7.0.Result - The findings indicate that dividend policy does not act as a mediator between ROA and share prices; however, it does serve as a mediator between EPS and share prices. The direct effects reveal that ROA has a non-significant positive impact on dividend policy, whereas EPS demonstrates a significant positive influence on dividend policy. Both ROA and dividend policy exhibit a significant negative impact on share prices, whereas EPS has a positive and significant influence on share prices. In addition, this research reveals that dividend policy is unable to mediate the relationship between ROA and share prices but is proven to mediate the relationship between EPS and stock prices.Implication - The concept of signaling theory in general can still be used in carrying out financial analysis even when anomalies occur in economic conditions.Originality - This research is research conducted on pharmaceutical companies which are different from other companies which have experienced negative impacts, but pharmaceutical companies have experienced an increase in share prices and profits during the pandemic.
Comparative Study of Development and Performance Evaluation Sharia Microfinance Institutions in Indonesia Vanni, Kartika Marella; Wijayanti, Riska
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 2 No. 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2020.2.2.7229

Abstract

Purpose - This paper aims to determine the role of Islamic Microfinance Institutions (LKMS) in Indonesia and to make comparisons between theory and practice in the field.Method - The method used is a descriptive qualitative approach in which data collection is taken from a study of various literature and then compared with previous studies related to the discussion.Result - Sharia Microfinance Institutions theoretically play a role to help improve the national economy and alleviate community poverty by embracing the lower class and all remote areas. Meanwhile, empirically, Islamic Microfinance Institutions have tried to carry out their operational activities in accordance with the provisions and principles of Sharia, but there are still internal and external constraints.Implication - This study examines Islamic Microfinance Institutions in Indonesia.Originality - There are differences between theory and practice in Islamic Microfinance Institutions in Indonesia.
DAMPAK GANGGUAN (ERROR) SISTEM CORETAX TERHADAP KUALITAS PELAYANAN SPT TAHUNAN WAJIB PAJAK Widiastuti, Yulfa; Khoiriyah, Syahidatul; Sholehah, Wilda Waladatus; Setyowati, Linda; Al-Hadad, Zainul Latif; Vanni, Kartika Marella
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.13

Abstract

This research aims to analyze the impact of technical disruptions (errors) in the Coretax system implemented by the Directorate General of Taxes since January 1, 2025, on the quality of taxpayer services during the Annual Tax Return (SPT) reporting period. The implementation of Coretax is part of the national digital tax reform based on Presidential Regulation No. 40 of 2018 and its technical foundation in Minister of Finance Regulation No. 81 of 2024. However, since its launch, the system has encountered various technical issues that hinder taxpayers in fulfilling their obligations. This study uses a descriptive qualitative approach through a literature review, analyzing data from official DGT reports, credible media, and academic studies from 2020–2025. The results show that disruptions such as Error 502, login failures, OTP issues, NIK-NPWP data mismatches, and server overloads affect service quality, including reliability, responsiveness, accessibility, information accuracy, taxpayer satisfaction, and compliance. DGT responded through parallel systems, penalty-free policies, and gradual improvements.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING FINANCING PADA PERBANKAN SYARIAH DI INDONESIA TAHUN 2011-2016 Vanni, Kartika Marella; Rokhman, Wahibur
EQUILIBRIUM Vol 5, No 2 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i2.2776

Abstract

This study was conducted to examine the factors affecting Non Performing Financing (NPF) in Sharia Banking in Indonesia such as: Financing to Deposit Ratio (FDR), Exchange Rate, and Inflation. The data used in this research is obtained from the Publication Report on the official website of the Financial Services Authority and Bank Indonesia within a period of six years. This research uses multiple linear regression analysis model which is processed through Eviews 7.0 application. The result of hypothesis testing shows that Financing to Deposit Ratio (FDR) has negative and significant effect to Non Performing Financing (NPF), the exchange rate has positive and significant influence to Non Performing Financing (NPF), inflation have positive and non significant effect to Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR), Exchange Rate, and Inflation together have significant influence to dependent variable that is Non Performing Financing (NPF).
Integrasi Fintech Syariah dan Prinsip Maqashid Syariah dalam Transformasi Layanan Keuangan Islam di Indonesia: Integrating Islamic Fintech and Maqashid al-Shariah Principles in the Transformation of Islamic Financial Services in Indonesia kartika marella vanni; Lisda Sabrina
Jurnal Keuangan dan Perbankan Syariah Vol 5 No 1 (2026): April 2026
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v5i1.5704

Abstract

Purpose: To analyze the integration of Islamic financial technology (fintech) with the principles of Maqashid al-Shariah as a normative foundation for developing financial products that are both Sharia-compliant and socially beneficial amid the rapid growth of digital financial services in Indonesia. Design/Methodology/Approach: This study employs a conceptual and analytical approach by examining the development of Islamic fintech in Indonesia and evaluating its alignment with Maqashid al-Shariah principles, particularly in relation to Sharia compliance, contract transparency, profit-sharing mechanisms, and financial literacy. Research Findings: The study finds that although Islamic fintech offers significant opportunities to enhance financial inclusion, its implementation faces several challenges, including ensuring compliance with Islamic law, maintaining transparency in contracts, establishing fair profit-sharing mechanisms, and improving public financial literacy. The findings further indicate that strengthening regulatory frameworks, enhancing Sharia education, and promoting collaboration among regulators, industry practitioners, and Sharia scholars are essential to developing a sustainable and Sharia-compliant fintech ecosystem. Contribution/Originality/Novelty: This study contributes by providing a Maqashid al-Shariah-based perspective for evaluating and developing Islamic fintech. It highlights how the objectives of Sharia—namely the protection of religion, life, intellect, lineage, and wealth—can serve as a comprehensive framework for designing innovative digital financial services that balance technological advancement with ethical and social responsibility.
Co-Authors Al-Hadad, Zainul Latif Ali Imron AMATUN NUR MAKMURIYAH Ana Nihayah Nihayah Ari Kristin Prasetyoningrum Baehaqi Eleven Kharisma Eva Amelia Khoiriyah, Syahidatul Lisda Sabrina Muchlis Yahya Muhlis Muhlis Mustika, Anjar Nurotul Faizah, Fita Rahmah, Mutiara Rifqi, Lathif Hanafir Riska Wijayanti Riska Wijayanti Riska Wijayanti Setyowati, Linda Sholehah, Wilda Waladatus Tria Noviani Viki Safirotu Nadan Wahibur Rokhman Widiastuti, Yulfa