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All Journal EkoBis ( Ekonomi & Bisnis ) JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Akta 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 Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS) Jurnal Pengabdian Masyarakat (Z-COVIS) Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Kartika Marella Vanni
Universitas Islam Negeri Walisongo Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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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.
Dividend policy as an intervening variable between return on asset and earning per share on stock prices Ari Kristin Prasetyoningrum; Kartika Marella Vanni; Anjar Mustika
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.
Sharia-compliant financing as fiscal policy instrument: an Islamic economic approach to budget deficit management Kartika Marella Vanni; Muchlis Yahya; Ali Murtadho; Fita Nurotul Faizah
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.26208

Abstract

Budget deficits are a recurring fiscal challenge for many countries, including Indonesia, where reliance on conventional financing methods such as interest-based debt often imposes long-term economic burdens. This study explores the potential of Islamic financial instruments as an alternative solution to address budget deficits, emphasizing sustainability, fairness, and compliance with sharia principles. Using a qualitative approach through literature review and descriptive analysis, the research examines the implementation and effectiveness of instruments such as sukuk, crowdfunding, and securities crowdfunding based on sukuk. The findings reveal that these sharia-compliant tools not only provide viable financing options without the burden of interest but also foster public participation and uphold social justice principles. The study highlights the importance of strengthening regulatory frameworks and integrating Islamic financial systems into national fiscal policies to create a more inclusive, stable, and ethical financing ecosystem. The implications of this research underscore the potential of Islamic finance to contribute to sustainable economic development while adhering to ethical and religious values.
Comparative Study of Development and Performance Evaluation Sharia Microfinance Institutions in Indonesia Kartika Marella Vanni; Riska Wijayanti
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.
Analysis of Factors Influencing Customers Decisions in Taking Murabahah Financing at Bank Muamalat Indonesia Mutiara Rahmah; Muhlis Muhlis; Kartika Marella Vanni
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2025.7.1.26811

Abstract

Purpose - To study in more depth by identifying the factors that influence customer decisions in taking murabahah financing at Bank Muamalat Indonesia. Methods - The methods used are quantitative research with data collection through distributing questionnaires. Method - The method used in this study is qualitative, which is a research approach used to understand social phenomena in depth, from a complex and contextual perspective. In qualitative research, data is collected in a way that allows researchers to explore the feelings, thoughts, and experiences of respondents, and to understand the context in which the phenomenon occurs. Result - The results obtained are that the margin variables, customer knowledge and financing procedures, both partially and simultaneously, have a significant positive influence on customer decisions in taking murabahah financing at Bank Muamalat Indonesia. Implication - By understanding the factors that influence customer decisions, banks can expand the inclusion of sharia financing to unreached groups, especially in areas with low sharia financial literacy. Efficient and targeted murabahah financing can encourage the growth of the real sector and support an economy based on Islamic ethics. Originality - Specifically examines customer decisions on murabahah products at Bank Muamalat Indonesia as the first Islamic bank in Indonesia using a combination of relevant and contextual variables combined with the use of actual primary data based on direct customer experience. With the hope of filling the gap in previous research that has not linked these factors comprehensively in Islamic financial institutions. Keywords:                     Murabahah Financing, Margin, Customer Knowledge, Financing Procedure.
DAMPAK GANGGUAN (ERROR) SISTEM CORETAX TERHADAP KUALITAS PELAYANAN SPT TAHUNAN WAJIB PAJAK Yulfa Widiastuti; Syahidatul Khoiriyah; Wilda Waladatus Sholehah; Linda Setyowati; Zainul Latif Al-Hadad; Kartika Marella Vanni
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.
Reimagining Fiscal Policy in Indonesia: Integrating Islamic Fiscal Instruments for Equitable and Sustainable Public Finance kartika marella vanni; Agus Sulistiyono
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 10 No. 1 (2026): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v10i1.8152

Abstract

This study examines the implementation of fiscal policy in Indonesia from the perspective of Islamic economics. The discussion is motivated by the persistent structural pressure on the state budget: the 2024 budget closed with a deficit of IDR 507.8 trillion, equivalent to 2.29 percent of gross domestic product, while the tax ratio fell to 10.08 percent, the lowest among comparable economies in the region, and outstanding central government debt reached IDR 9,637.9 trillion by the end of 2025. At the same time, the redistributive capacity of the existing fiscal system remains limited, as indicated by a Gini ratio of 0.375 in March 2025, and the national zakat potential of IDR 327 trillion is largely untapped, with actual collection of only around IDR 41 trillion. This research applies a qualitative approach using library research, drawing on academic books, scholarly articles, statutory documents, and official government publications, which are then examined through content analysis. The findings show that fiscal policy in Islamic economics rests on the principles of justice, efficiency, and public benefit, as demonstrated during the era of the Prophet Muhammad and the Rightly Guided Caliphs, when expenditure was calibrated to actual revenue and administered through the baitul mal. In Indonesia, several Islamic fiscal instruments have been partially absorbed into the national system, most notably zakat as a deduction from taxable income, yet regulatory ambiguity and weak inter-institutional coordination persist. The study recommends strengthening the synergy between zakat and taxation and formulating fiscal policy grounded in Islamic values more systematically.
PELATIHAN LITERASI BAHASA ARAB PADA MAHASISWADI KOTA SEMARANG Kartika Marella Vanni; Jepri Nugrawiyati
Jurnal Pengabdian Masyarakat (Z-COVIS) Vol. 2 No. 3 (2026): Vol. 2 No. 3 (2026): Jurnal Pengabdian Masyarakat (Z-COVIS)
Publisher : Penerbit Az-Zahra Media Society

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

Abstract

Literasi bahasa Arab mahasiswa program studi non-kebahasaan masih rendah, terutama pada penguasaan mufradat dan kemampuan membaca teks tanpa harakat, sehingga menghambat akses terhadap sumber rujukan keislaman. Pengabdian ini bertujuan meningkatkan literasi bahasa Arab mahasiswa melalui pelatihan berbasis permainan bahasa dan pendampingan kontekstual. Mitra kegiatan adalah 30 mahasiswa semester dua sampai empat pada perguruan tinggi keagamaan Islam di Jawa Tengah. Metode yang digunakan adalah pelatihan, praktikum, dan pendampingan dalam lima sesi selama tiga hari. Evaluasi dilakukan saat kegiatan melalui observasi partisipatif dan pasca kegiatan melalui pre-test, post-test, angket respons, serta wawancara. Hasil kegiatan menunjukkan kenaikan skor rata-rata peserta dari 51,3 menjadi 82,1 atau meningkat 30,8 poin dengan N-Gain 0,63 kategori sedang. Peningkatan tertinggi terjadi pada penguasaan mufradat sebesar 37,7 poin. Sebanyak 86,7% peserta mencapai kategori baik dan sangat baik, 93,3% mengikuti seluruh rangkaian kegiatan, dan 91,1% memberikan respons positif.
BLOCKCHAIN, SMART CONTRACTS, AND CRYPTOCURRENCY IN ISLAMIC FINANCE:SHARIAH COMPLIANCE AND GOVERNANCE Kartika Marella Vanni; Muhlis; Nur Fatoni; Wahab
Journal on Islamic Economics, Finance & Banking [Z-CONOMICS] Vol. 2 No. 3 (2026): Vol. 2 No. 3 (2026): Journal on Islamic Economics, Finance & Banking [Z-CONOMIC
Publisher : Az-Zahra Media Society

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

Abstract

This study analyses the shariah compliance of blockchain, smart contracts, and cryptocurrency and formulates a shariah governance framework relevant to the digital era. A qualitative library research design with a normative-juridical and conceptual approach, using content analysis of fatwas, national regulations, AAOIFI and IFSB standards, and scholarly literature published between 2015 and 2026, validated through source triangulation. Blockchain is technology-neutral and converges with maqashid al-shariah through transparency, traceability, and gharar reduction. Smart contracts can satisfy the pillars of aqd provided the encoded substance complies with shariah and the parties are verified. Cryptocurrency rulings remain fragmented because authorities differ in tahqiq al-manath rather than in principle. A multi-layered shariah governance framework is therefore required. DSN-MUI and OJK should develop national shariah screening criteria for digital assets, operators offering shariah-labelled products should be required to establish shariah supervisory functions, and universities should prepare graduates with combined fiqh and technology competence. The study integrates three technological objects into one compliance framework and links normative fiqh analysis with international governance standards and Indonesia's post-P2SK regulatory regime.
SOSIALISASI PEMBIAYAAN BANK SYARIAH MELALUI PLATFORM DIGITAL Kartika Marella Vanni
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikalshalih.v1i1.680

Abstract

The sophistication of information technology today has an important role in all aspects of life and it is undeniable that technology has become something that is very much needed in carrying out daily activities. In the business field, for example, this will also be very influential for someone who has a business, starting from fulfilling capital, creating a product, distribution process, to marketing all require technological intervention. However, with the lack of literacy related to the use of technology from business actors, socialization is needed. The purpose of this service activity is to provide literacy to the community, especially business actors regarding the use of digital platforms in the financing process. This community service activity is carried out in the form of counseling/socialization with the target of the activity being the community of the Ngaliyan sub-district, Semarang city. And found the result that people who are generally dominated by business actors still have very minimal knowledge about the use of digital platforms, they know that the financing process can only be done in the conventional way, namely coming directly to the bank. It is hoped that this activity can add information to the community.  
Co-Authors Agus Sulistiyono Ali Imron Ali Murtadho AMATUN NUR MAKMURIYAH Ana Nihayah Nihayah Anjar Mustika Ari Kristin Prasetyoningrum Ari Kristin Prasetyoningrum Eleven Kharisma Eva Amelia Fita Nurotul Faizah Jepri Nugrawiyati Linda Setyowati Lisda Sabrina Muchlis Yahya Muhlis Muhlis Muhlis Mustika, Anjar Mutiara Rahmah Nur Fatoni, Nur Rifqi, Lathif Hanafir Riska Wijayanti Riska Wijayanti Riska Wijayanti Riska Wijayanti Syahidatul Khoiriyah Tria Noviani Viki Safirotu Nadan Wahab Wahibur Rokhman Wilda Waladatus Sholehah Yulfa Widiastuti Zainul Latif Al-Hadad