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All Journal Asy-Syariah Jurnal Hukum Ekonomi Syariah MALIA: Journal of Islamic Banking and Finance International Journal of Islamic Economics (IJIE)
Adillah, Erika Rishan
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Religiosity and Social Environment on The Intention To Save Darussalam Gontor University Lecturers in Sharia Bank Lahuri, Setiawan bin; Adillah, Erika Rishan; Zuhroh, Ainun Amalia
MALIA: Journal of Islamic Banking and Finance Vol 7, No 2 (2023): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i2.22852

Abstract

This article aims to find out how much influence the religiosity and social environment of Darussalam Gontor University lecturers have on saving in sharia banks. Gontor University lecturers are lecturers who live in an Islamic boarding school environment. This research is research with a quantitative analysis approach. Primary research data is based on a sample of 82 respondents taken using purposive sampling. The analysis uses data quality tests, classical assumption tests, multiple linear analysis tests, and statistical tests using the Statistical Product and Service Solution analysis tool version 22. The results of the research show that the religious variable has a significant positive effect on the intention to save at the bank. This is because the majority of respondents have a high level of religiosity, and respondents pay more attention to the use of services and products in implementing Islamic law. Social and environmental variables have no effect on interest in saving at Islamic banks. This is because respondents use more religiosity factors in saving behavior. Then simultaneously, the religiosity and social environment variables influence the intention to save at a sharia bank by 52.4%, and 47.6% are influenced by other variables. This research recommends that Islamic banks pay more attention to sharia systems and principles
Zakat Fundraising Unit - Mosque Collaboration as Zakat Fund Manager: Strategy for Increasing Zakat Fund Collection Syamsuri, Syamsuri; Adillah, Erika Rishan
Jurnal Internasional Ekonomi Islam Vol 6 No 01 (2024): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v6i01.7793

Abstract

Introduction: The phenomenon that occurs is that people still prefer to pay zakat to mosques due to the tradition passed down from generation to generation and easy access, especially for rural communities far from urban areas, as well as the strategic location of mosques in each area. So, it is necessary to maximize strength by establishing good relations with village officials, Islamic boarding schools, and especially mosques. Objectives: This research aims to create a collaborative concept for the excellence of the Zakat Management Unit with the characteristics of mosques to increase the collection of Zakat funds. Method: This research uses descriptive-qualitative methods with a literature review method. Data collection techniques involve selecting relevant sources and then classifying, categorizing, and interpreting the data. Results: The research results show the need for strategic steps to be taken by BAZNAS to collaborate with mosques. Then it ends with reporting, which is divided into two types. Firstly, reporting to the main mosque by accounting standard No. 109, which is forwarded to the regional BAZ to BAZNAS; secondly to the community for transparency and to maintain community trust. Implications: This research is expected to contribute to the zakat management system at the mosque zakat collection unit, especially in the field of collecting zakat funds by working with related institutions
The Dilemma of Using the Tawarruq Contract as a Hilah Daruriyyah from the Perspective of Maqasid Al-Shari’ah Adillah, Erika Rishan; Laila, Avivatul
Jurnal Hukum Ekonomi Syariah Vol. 8 No. 2 (2025)
Publisher : Prodi Hukum Ekonomi Syariah Fakultas Agama Islam, Universitas Muhammadiyah Purwokerto

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Abstract

Penelitian ini menganalisis praktik akad tawarruq dalam perspektif maqasid al-shariah, dengan menempatkannya sebagai bentuk hilah daruriyyah yang berada dalam wilayah ketegangan antara regulasi fiqh klasik dan problematika institusional modern. Melalui pendekatan normative-analitis dan konseptual, penelitian ini mengevaluasi parameter maqhasid, khususnya hifz al-mal dan pertimbangan maslahah serta mafsadah sebagai alat uji praktik tawarruq, baik dalam bentuk individual maupun tawarruq munadzzom. Hasil analisis menunjukkan bahwa meskipun tawarruq dibenarkan secara fiqh dalam kondisi darurat, praktik yang terorganisir cenderung melahirkan mafsadah structural berupa transaksi fiktif, akumulasi hutang, dan pelemahan inovasi produk keuangan syariah. penelitian ini menegaskan pentingnya pendekatan regulasi berbasis maqasid al-shariah guna menghindari jebakan formalisme hukum dan memastikan keselarasan antara kepatuhan syariah normative dan tujuan etis-ekonomis syariah
From tax deduction to tax rebate: A philosophical reconstruction of zakat–tax integration in Indonesia Adillah, Erika Rishan; Mukhlas, Oyo Sunaryo; Burhanuddin, Burhanuddin
Asy-Syari’ah : Jurnal Hukum Islam Vol. 12 No. 1 (2026): Asy-Syari'ah: Jurnal Hukum Islam, January 2026
Publisher : LP3M Universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/assyariah.v12i1.2323

Abstract

This study examines the normative and philosophical foundations of zakat–tax integration in Indonesia by critically assessing the limitations of the existing tax deduction mechanism and proposing a transition toward a rebate-based model. Although zakat payments made through authorized institutions are formally recognized as deductible expenses, this policy has failed to provide substantive fiscal relief and has produced a persistent double burden for Muslim taxpayers. Employing a normative legal research method with an interdisciplinary orientation integrating legal philosophy, legal pluralism, maqāṣid al-sharīʿah, and comparative analysis this study analyzes Indonesia’s zakat–tax framework and contrasts it with Malaysia’s rebate system. The findings show that Indonesia’s deduction model marginalizes zakat as a fiscal institution, contradicts principles of distributive justice, weakens legal legitimacy, and limits zakat’s redistributive function. In contrast, Malaysia’s rebate model eliminates the double burden by allowing zakat to directly reduce tax payable, thereby enhancing compliance, fiscal justice, and institutional coherence. This study argues that the core problem of zakat–tax integration in Indonesia is paradigmatic rather than administrative. Accordingly, it proposes a rebate-based integration model supported by regulatory reform, institutional collaboration, and digital governance. The study contributes theoretically by reconstructing zakat–tax relations through a legal-philosophical lens and practically by offering a policy-oriented framework for a more just and pluralistic fiscal system in Indonesia.
Co-Authors Burhanuddin Burhanuddin Laila, Avivatul Mukhlas, Oyo Sunaryo Setiawan Bin Lahuri Syamsuri Zuhroh, Ainun Amalia