Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Syariah dan Hukum Islam Musyarakah: Journal of Sharia Economics (MJSE)
Khayati , Ismatul
Unknown Affiliation
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
MENINJAU DISTRIBUSI KEADILAN ANTARA ZAKAT DAN PAJAK Kalimah , Siti; Khayati , Ismatul
IQTISODINA Vol. 6 No. 2 (2023): DESEMBER
Publisher : LPPM IAI Nazhatut Thullab

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

Abstract

Ekonomi Islam berpandangan bahwa distribusi memiliki arti yang dalam, hak kepemilikan unsur-unsur produksi dan sumber kekayaan menjadi penting dalam aktivitasya. Zakat dan pajak merupakan suatu instrumen pendapatan yang dapat dikelola negara untuk mewujudkan kesejahteraan yang merata bagi masyarakat. Pentingnya sistem pengelolaan distribusi yang berkeadilan sangat menentukan pola pemberdayaan dan upaya untuk mengentaskan kemiskinan masyarakat yang menjadi pokok permasalahan dalam suatu negara. Zakat sebagai bentuk tuntutan dalam Islam didistribusikan pada 8 golongan (ashnaf), sedangkan pajak sebagai instrumen fiskal negara yang dipergunakan untuk penyediaan fasilitas dan pelayanan publik yang memadai. Distribusi yang menggunakan konsep keadilan akan mampu mewujudkan kesejahteraan yang merata bagi seluruh masyarakat, karena keadilan tidak dilihat dari segi persamaan jumlah yang diberikan, namun sesuai dengan porsi dan kebutuhan para penerimanya.
Analisis Peran Green Sukuk dalam Pembiayaan Sektor Renewable Energy di Indonesia untuk Mendukung Pencapaian Net Zero Emission Aminin, Rista Izza; Khayati , Ismatul
Musyarakah: Journal of Sharia Economic (MJSE) Vol 5, No 2 (2025): October
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v5i2.12422

Abstract

Indonesia faces significant challenges in reducing carbon emissions from the energy sector while accelerating renewable energy development. To achieve the Net Zero Emission (NZE) target, innovative financing instruments are essential to mobilize large-scale sustainable investment. One such instrument is the Green Sukuk, which reflects the integration of Islamic finance and environmental objectives. This study aims to analyze the role of Green Sukuk in financing Indonesia’s renewable energy sector. Using a qualitative descriptive-analytical method, the research examines official documents and publications related to Green Sukuk during 2018–2023. The analysis focuses on issuance trends, mobilized funds, and their contribution to carbon emission reduction. The findings reveal that Green Sukuk mobilized USD 9.527 million and contributed to a reduction of 5,487,041 tons emissions in 2018–2022, equivalent to 0.46% of the 2030 NDC energy sector target. The findings affirm the strategic role of Green Sukuk as an effective Islamic finance instrument in advancing Indonesia’s clean energy transition. Nevertheless, its potential remains underutilized and requires further optimization through enhanced market literacy, strengthened institutional capacity, and broader outreach to investors and the wider public. Keywords: Green Sukuk, Renewable Energy, Net Zero Emission, Sharia Financing
Co-Authors Aminin, Rista Izza Siti Kalimah