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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Literacy : International Scientific Journals of Social, Education, Humanities Optimal: Jurnal Ekonomi dan Manajemen Journal of Management and Social Sciences Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen Jurnal Riset Ekonomi dan Akuntansi Birokrasi: Jurnal Ilmu Hukum dan Tata Negara Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Master Manajemen Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara International Journal of Law and Society Fundamentum: Jurnal Pengabdian Multidisiplin World Journal of Islamic Learning and Teaching Konsensus: Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi
M. Reza Saputra
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Pemahaman Hadis Al-Ghazali Tentang Menasihati Pemimpin: Studi Kasus Pejabat Negara di Indonesia Rizqi Shohibul Khotami; M. Reza Saputra
Tabsyir: Jurnal Dakwah dan Sosial Humaniora Vol. 5 No. 3 (2024): Juli : Jurnal Dakwah dan Sosial Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/tabsyir.v5i3.1497

Abstract

This research examines Al-Ghazali's understanding of advising leaders and its relevance to the context of leadership in Indonesia. Employing a qualitative approach with a case study method, data was gathered through documentation of Al-Ghazali's works, case studies of corruption and ethical violations among Indonesian state officials, and in-depth interviews with experts in Islamic leadership, academics, and legal practitioners. The findings indicate that Al-Ghazali's teachings on character, integrity, and morality in leadership are highly relevant to addressing leadership challenges in Indonesia, such as corruption and abuse of power. Ulama (Islamic scholars) play a crucial role in advising leaders to enhance leadership quality and governance. This research also contributes theoretically to the study of Islamic leadership ethics, demonstrating that ethical principles derived from hadiths can develop an ethical and effective governance model in diverse cultural contexts. By implementing Al-Ghazali's leadership principles, it is hoped that more just, transparent, and people-oriented leadership can be established in Indonesia.
Transformasi Digital dan Kewirausahaan Syariah di Era Modernitas : Peluang dan Tantangan dalam Ekonomi Syariah di Indonesia Farah Qalbia; M. Reza Saputra
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.2665

Abstract

Digital transformation in Indonesia presents significant opportunities and challenges for the Islamic economy, particularly in digital-based entrepreneurship. This study aims to analyze the potential and barriers to implementing Islamic digital entrepreneurship and the role of technology in enhancing financial inclusion and business efficiency. The research employs a qualitative method with a literature review approach, examining relevant studies on the development of Islamic fintech, halal e-commerce, and blockchain technology. The findings show that Islamic digital entrepreneurship has the potential to expand global market access, improve transaction transparency, and strengthen adherence to Sharia principles. However, significant obstacles such as low financial digital literacy and the complexity of Sharia regulations still need to be overcome. Additionally, cross-sector collaboration and an increase in digital literacy within society are required in order to support the development of an inclusive and sustainable Islamic economy. The conclusion of this study emphasizes the importance of digital technology integration in Islamic entrepreneurship as a strategic step to strengthen the stability of the Islamic economy amid global changes.
Kontribusi Pondok Pesantren dalam Meningkatkan Pemberdayaan Ekonomi Umat Farah Qalbia; M. Reza Saputra
JURNAL RISET MANAJEMEN (JURMA) Vol 1 No 4 (2023): December : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v1i4.2666

Abstract

This study aims to analyze the contribution of Islamic boarding schools (pesantren) in enhancing the economic empowerment of the community. The method used is a literature review with a qualitative approach. The results show that Islamic boarding schools have great potential in community economic empowerment through three main strategies: 1) Empowering the quality of students through entrepreneurship training, 2) Financial and capital empowerment by acting as Baitul Maaal wa Tamwil, and 3) Product development by involving students in MSME innovation. The implementation of these strategies can make Pesantren a centre for economic empowerment that contributes to improving the welfare of the surrounding community. This study concludes that optimizing the function of pesantren not only as educational institutions but also as agents of community economic empowerment has the potential to have a significant impact on community economic development.
Analisis Komparatif Akad Muzara'ah dan Mukhabarah dalam Sistem Bagi Hasil Pertanian: Perspektif Hukum Islam Farah Qalbia; M. Reza Saputra
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.2664

Abstract

This research aims to analyze the comparison between Muzara'ah and Mukhabarah contracts in the agricultural profit-sharing system from the perspective of Islamic law. Both contracts represent forms of cooperation between landowners and cultivators aimed at increasing farm productivity and farmers' welfare. The research method employed is a literature study with a qualitative approach, analyzing various Islamic literature sources, including the Quran, Hadith, and fiqh books. The results show that although Muzara'ah and Mukhabarah share some similarities, there are significant differences in terms of seed provision, operational cost distribution, and risk bearing. Muzara'ah involves seed provision by the landowner and shared risk, while in Mukhabarah, the cultivator provides the seeds and bears all the risk. This research also reveals differences of opinion among scholars regarding the pillars and conditions of both contracts. In conclusion, both Muzara'ah and Mukhabarah can be effective solutions to increase agricultural productivity and farmers' welfare, with the choice of contract depending on the conditions and agreements between the parties involved.
Financing Implementation Murabahah in Sharia Banking: Legal Perspective No. 21 Of 2008 and Maqâsid Al-Syari'ah Seger Santoso; Eri Kusnanto; M. Reza Saputra; Hanifah Hanifah; Siti Maulizah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i2.4454

Abstract

Murabahah has become a flagship product in Islamic banking in Indonesia and internationally, as evidenced by data from Bank Indonesia in 2023, which shows murabahah financing reaching IDR 380 trillion or 30.91% of total Islamic banking financing. The popularity of murabahah is supported by its fiqh scheme, which is considered to have low risk, transparency in prices and costs, fairness in payments, and compliance with sharia principles. However, implementing murabahah financing faces various challenges, including gaps in legal interpretation, regulatory inconsistencies, and a lack of understanding and education regarding the principles of maqâsid al-syarî’ah. This research uses normative legal methods to evaluate the effectiveness of murabahah implementation within Law No. 21 of 2008 and the principles of maqâsid al-syarî’ah. Through qualitative analysis of primary and secondary data, this research provides recommendations for improving legal interpretation, enhancing coordination between institutions, and educating the public to improve the quality and compliance with sharia principles in murabahah financing.
Unraveling Piracy: Enforcement of Film Copyright in Indonesia's Digital Era Seger Santoso; M. Reza Saputra; Siti Masitah; Shinta Amelia
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i1.4456

Abstract

This study investigates the issue of film piracy in Indonesia and the efforts to enforce copyright in the digital era. The primary focus is on the case of "Mencuri Raden Saleh," which illustrates the detrimental impact of piracy on the national film industry, including financial losses and impediments to innovation. This research also evaluates the effectiveness of law enforcement measures and highlights the importance of public education and cross-sector collaboration in combating piracy. The findings provide strategic recommendations to strengthen copyright protection in Indonesia in the face of digital era challenges.
Perbandingan Metode Pengumpulan Data dalam Penelitian Kualitatif dan Kuantitatif Serta Aplikasinya dalam Penelitian Akuntansi Interpretatif Seger Santoso; Eri Kusnanto; M. Reza Saputra
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i3.4457

Abstract

This research examines the differences in data collection methods between qualitative and quantitative research and their applications in interpretive accounting research. The research aims to analyze and compare the characteristics of data collection methods between qualitative and quantitative approaches and to identify their implementation in the context of interpretive accounting research. The research method uses a literature study approach by analyzing various reference sources related to research methodology. The results show that quantitative research relies on structured instruments such as questionnaires and surveys to generate numerical data, while qualitative research positions the researcher as the main instrument using methods such as in-depth interviews, observation, and document analysis. In the context of interpretive accounting research, qualitative approaches are more dominantly used due to their ability to uncover deep meaning and interpretation of accounting phenomena. This research concludes that the selection of data collection methods must be aligned with the research paradigm, research objectives, and characteristics of the problems being studied.
Juridical Analysis of Non-Effective Taxpayer Determination Disputes: Study of Tax Court Ruling Number 009544.99/2020/Pp/M.Ib 2020 and The Ruling of The Supreme Court Number 4910/B/Pk/Pjk/2022 Seger Santoso; M. Reza Saputra; Ngadi Permana; M. Farel Deniyu; Citra Sulthanah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.4462

Abstract

This study analyzes the resolution of disputes regarding the determination of non-effective taxpayers through a case study of the Tax Court Decision Number 009544.99/2020/PP/MIB of 2020 and the Supreme Court Decision Reg. Number 4910/B/PK/Pjk/2022 of 2022. Tax is a crucial source of state revenue, and uncertainty in the status of non-effective taxpayers can significantly impact the effectiveness of tax administration and state revenue. This research employs a normative legal approach, with an in-depth analysis of relevant legal documents, tax regulations, and the legal considerations taken by the judges. The findings indicate that the Supreme Court rejected the petition for judicial review submitted by the Directorate General of Taxes and upheld the Tax Court's decision that annulled the business turnover correction amounting to IDR 270,659,270,000, stating that Mrs Sri Roosmini is entitled to be designated as a non-effective taxpayer as she has met the stipulated requirements. The judges' considerations are based on justice and legal certainty, prioritizing substance over administrative formalities. This ruling underscores the importance of harmonizing tax obligations with taxpayers' rights while encouraging tax authorities to be more meticulous in evaluating non-effective taxpayer status applications, which is expected to enhance voluntary tax compliance. This study also offers recommendations for improving tax administration procedures in the future.
Peran Etika dalam Menjaga Integritas dan Kepercayaan Publik terhadap Industri Perbankan di Indonesia Farah Qalbia; M. Reza Saputra
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 1 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i1.3298

Abstract

Ethics in the banking industry plays a crucial role in maintaining integrity and public trust. This study aims to explore the role of ethics in preventing violations that could damage the stability of the financial system and the reputation of banks. Using a qualitative approach, this research employs case studies and literature reviews to analyze various cases of ethical violations in the Indonesian banking industry. The findings reveal that strong professional ethics can reduce the risk of fraud and moral hazard among bankers. However, challenges such as weak oversight and profit pressures remain significant factors influencing ethical breaches. Implementing sound corporate governance principles, enhancing ethics education, and tighter regulatory oversight are considered essential to strengthening banking ethics. This study concludes that by reinforcing commitment to ethics, the banking industry can increase public trust and support sustainable economic growth.
Kebijakan Moneter Islam : Landasan Teoretis, Implementasi, dan Dampaknya Terhadap Stabilitas Ekonomi Farah Qalbia; M. Reza Saputra
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i2.3306

Abstract

This research examines Islamic monetary policy, covering its theoretical foundations, implementation in various countries, and its impact and effectiveness. Islamic monetary policy, based on sharia principles such as the prohibition of usury, emphasis on the real sector, and profit-sharing principles, aims to create economic stability and socio-economic justice. Its implementation varies across countries, with some nations fully adopting Islamic financial systems and others using hybrid models. The research method used is a literature review involving the collection, analysis, and synthesis of various secondary sources such as books, journal articles, and relevant research reports. The results show that Islamic monetary policy is effective in controlling inflation, promoting sustainable economic growth, and enhancing financial stability. However, challenges remain in terms of standardizing practices across countries and integration with the global financial system. This study emphasizes the importance of innovation in Islamic financial instruments and increased international cooperation to enhance the effectiveness of Islamic monetary policy in the future.
Co-Authors Ahmad Ahsin Thohari Aldy Mirozul Amril Suansyah Aprilian Nurahsan Arfan Maulana Hafizh Bagus Ary Darmawan Citra Sulthanah Daniel Happy Putra Eri Kusnanto FAJAR HIDAYAT Farah Qalbia Hanifah Hanifah Irwan Triadi Jaenal Aripin M. Farel Deniyu Nabila Hilyatunisa Ngadi Permana Rizqi Shohibul Khotami Santa Kristina Sese Seger Santoso Shinta Amelia Siti Maulizah Taufiqurrohman Syahuri