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The Maqashid Sharia Index: An Innovative Tool for Evaluating Corporate Performance in IDX-MES BUMN 17 Fitria, Ana; Desiana, Rina; Azzuhra, Alfia; Iskandar, Evy; Marwa, Inayah Putri
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (2024)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v4i2.1206

Abstract

Company performance is not only focused on internal profits but also considers external benefits, which can be evaluated using the Maqasid Sharia Index (MSI) method. This research focuses on companies listed on the IDX-MES BUMN 17 Sharia Index, launched on April 29, 2021. The study incorporates three key concepts: individual education (tahzib al-fard), the establishment of justice (iqamat al-adl), and the promotion of welfare (jalb al-mashlahah). A descriptive quantitative analysis was conducted by measuring performance through weighting and ranking based on performance indicators derived from the annual reports of 14 companies for the period 2021-2023. The TLKM achieved the highest MSI score with a ratio of 32.13%, while PTPP ranked last with a ratio of 17.38%. Overall, the companies listed on the IDX-MES BUMN 17 index demonstrated low performance based on the MSI, with ratios ranging from 17% to 30%, and an average ratio of 21.52% out of a total weight of 100%
Analysis of Using Intergovernmental Transfers and Local Own-Source Revenue on Poverty Reduction: Islamic Economics Perspective Humaira, Annisa; Azzuhra, Alfia; Awang Darmawan Putra
EKOBIS SYARIAH Vol. 9 No. 1 (2025): Islamic-Based Economic and Business Development in the Context of Community Emp
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ekobis.v9i1.29925

Abstract

In Islam, the income of a region is based on the principles that must be followed to achieve falah, which improves the welfare of the community. The fulfillment of maqasid al-shariah in a region can be measured by how well regional revenues are used to achieve the basic objectives of Islamic law. This study examines the influence of Intergovernmental Transfers (TKD) and Local Own-Source Revenue (PAD) on the reduction of poverty rates in Pidie district. This study aims to look at the analysis of using TKD and PAD in Pidie Regency on the reduction of poverty rates in the perspective of Islamic economics. The data used are data on the number of realization of TKD revenues, the number of realization PAD revenues, and the percentage of poverty in Pidie Regency with a span of time from 2014 to 2023. The results of the study showed that TKD had a negative and significant effect on poverty, while PAD had a negative but not significant effect. Simultaneous tests showed that the TKD and PAD variables had a negative and significant effect on the poverty rate in Pidie Regency.
Optimalisasi Blue Economy dalam Wisata Bahari Aceh Selatan: Analisis SWOT dalam Keberlanjutan Pariwisata Insani, Muhammad Fitrah; Azzuhra, Alfia; Putra, Awang Darmawan
Altasia Jurnal Pariwisata Indonesia Vol. 7 No. 2 (2025): Jurnal ALTASIA (Agustus)
Publisher : Program Studi Pariwisata - Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/altasia.v7i2.10212

Abstract

Kabupaten Aceh Selatan memiliki potensi wisata bahari yang melimpah, termasuk di antaranya destinasi Pantai Sawang Biduk Buruak. Meskipun demikian, pengembangan sektor ini masih menghadapi berbagai tantangan yang memerlukan pendekatan yang komprehensif dan terpadu. Konsep blue economy (ekonomi biru) dipandang sebagai alternatif strategis dalam mendukung pengelolaan pariwisata berkelanjutan di wilayah tersebut. Penelitian ini bertujuan untuk menganalisis kekuatan, kelemahan, peluang, dan ancaman (Strengths, Weaknesses, Opportunities, dan Threats) dalam pengelolaan optimalisasi blue economy wisata bahari di Aceh Selatan melalui pendekatan analisis SWOT dan matriks pengembangan geowisata. Hasil penelitian mengidentifikasi berbagai faktor internal dan eksternal yang mempengaruhi pengembangan wisata bahari, meliputi potensi sumber daya alam yang melimpah, keterbatasan infrastruktur pendukung, peluang pengembangan berbasis lingkungan, ancaman abrasi pantai, serta keterbatasan perhatian dari pemangku kebijakan. Strategi pengembangan yang direkomendasikan mencakup pemanfaatan potensi alam secara optimal untuk mendukung pariwisata ramah lingkungan, penguatan infrastruktur, pemberdayaan masyarakat lokal, mitigasi dampak lingkungan, peningkatan daya tarik wisata, serta penguatan kolaborasi antara pemerintah, masyarakat, dan sektor swasta. Sebagai rekomendasi untuk penelitian selanjutnya, disarankan dilakukannya kajian yang lebih komprehensif terkait aspek sosial-ekonomi masyarakat lokal serta potensi penguatan sinergi antar pemangku kepentingan dalam pengembangan pariwisata bahari secara berkelanjutan.