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All Journal Journal of Islamic Economics and Philanthropy Jurnal Ekonomi Syariah Proceeding of International Conference on Humanity Education and Society Journal of Economic Perspectives and Business Innovation (EPBI)
Rosyidi, Laily Hidayati
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Participatory Approaches in Managing Corporate Social Responsibility (CSR) Funds at Sharia Microfinance Institution Meranti, Inud Danis Ikhwan; Rosyidi, Laily Hidayati; Masruchi, Zainal Aris
Journal of Islamic Economics and Philanthropy Vol. 7 No. 2 (2024): November
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/jiep.v7i2.12570

Abstract

Companies implement CSR programs for a variety of reasons, including social, economic, and legal. As an external entity operating in someone else's territory, companies must pay attention to the welfare of the surrounding community. CSR aims to improve the welfare of society, which includes meeting the material, spiritual, and social needs of citizens so that they can live properly, develop, and function socially. This study uses a descriptive qualitative design with the aim of gaining in-depth insight into the phenomenon under study, namely the management of CSR funds through a participatory approach. participatory increases transparency and accountability in the management of CSR funds. By involving various stakeholders in decision-making, the process becomes more open and can be monitored. In conclusion, this study shows that the participatory approach in managing CSR funds at BMT Al-Yaman Berasan Banyuwangi not only increases the effectiveness of the program, but also provides greater and sustainable social impact for the communities served. Through the distribution of CSR funds to the Pokdarwis of Kawang Pine Beach Wringinputih-Muncar Banyuwangi Regency BMT Al-yaman Berasan Banyuwangi has contributed to the Triple Bottom Lines, namely profit, people and planet, so that BMT Al-yaman Berasan Banyuwangi is included in Micro Finance Institutions that care about the environment and have a good impact on the community that utilizes mangrove products on Kawang Pine Beach to be produced into chips and tea that have been exported to Hong Kong and the Netherlands.
REKONSTRUKSI KONSEP ECONOMIC VALUE OF TIME SEBAGAI ALTERNATIF TIME VALUE OF MONEY DALAM PEMBIAYAAN MURABAHAH Imelda Aisyah; Laily Hidayati Rosyidi
Jurnal Ekonomi Syariah Darussalam Vol. 6 No. 2 (2025): Agustus 2025
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v6i2.5206

Abstract

The application of the Time Value of Money (TVM) concept in Murabahah financing within Islamic banking is often considered contradictory to Sharia principles due to the potential for usury (riba). This research aims to reconstruct the Economic Value of Time (EVT) concept as a paradigmatic alternative to TVM for determining Murabahah financing margins in Islamic banking. This study employs a systematic literature review with a descriptive qualitative approach, synthesizing literature that compares TVM and EVT within the context of contemporary fiqh muamalah (2021–2026). The literature review indicates that EVT shifts the basis of margin determination from time-based pricing to productivity-based pricing. The synthesis results demonstrate that the Murabahah margin should be calculated based on economic value-added and the projected velocity of money from the financed real sector, rather than based on time annuities as practiced in conventional credit. This is consistent with the DSN-MUI Fatwa No. 153/2022, which recognizes the "price of time" (hisshotan min al-tsaman) only within the framework of actual effort and real business risk, not merely the passage of time. The reconstruction of EVT encourages Islamic banks to transition from fixed return abstraction toward functional intermediation that actively monitors the performance of the customer's business. This not only strengthens Sharia compliance but also enhances the stability of the real financial sector.
CULTURAL CAPITAL AS AN ECONOMIC DRIVER THROUGH COMMUNITY-BASED TOURISM IN TOURISM VILLAGES, INDONESIA Laily Hidayati Rosyidi
International Conference on Humanity Education and Society (ICHES) Vol. 5 No. 1 (2026): The 5th International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Abstract

This study analyzes the conversion of cultural capital of the Osing Tribe into an economic driver through Community-Based Tourism (CBT) in Kemiren Village, Banyuwangi. The focus is to examine how tangible cultural wealth (such as language, art, and architecture) and institutionalized (as Cultural Heritage and Superior Tourism Villages) is managed as sustainable economic assets. The goal is to uncover the mechanisms and impacts of cultural capital transformation in the community-based tourism value chain. With a qualitative approach to case studies, data is collected through in-depth interviews, observations, and document studies. The results of the study show that Pokdarwis and BUMDes play a strategic curatorial role in packaging cultural capital into an integrated experience package, creating an independent economic ecosystem and maintaining narrative authority in the hands of the community. This success is supported by participatory governance that strengthens cultural sustainability, social cohesion, and economic resilience. It is concluded that community-centered CBT and cultural sovereignty are an effective model for sustainable development, with the main challenge of maintaining a balance between commercialization and the integrity of cultural values.
ZAKAT DISTRIBUTION: AN INDIVIDUALIZED APPROACH BASED ON MAQASHID AL-SYARIAH Laily Hidayati Rosyidi; Azy Athollah Yazid; Sri Wahyunita
Journal of Economic Perspectives and Business Innovation Vol. 2 No. 01 (2025): Journal of Economic Perspectives and Business Innovation
Publisher : ICM Research (Yayasan Insan Cendekia Mandalika)

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Abstract

AbstractZakat distribution is a central instrument in Islamic social finance aimed at achieving justice and social welfare. This study proposes an individualized approach to zakat distribution based on the framework of Maqashid al-Shariah, which emphasizes the protection of religion, life, intellect, lineage, and wealth. Using a qualitative normative method, the research analyzes classical Islamic jurisprudence, contemporary zakat management practices, and socio-economic needs of beneficiaries. The findings suggest that a needs-based, individualized model of distribution allows zakat institutions to allocate funds more effectively by considering the specific conditions of recipients. Such an approach enhances poverty alleviation, promotes human development, and ensures that zakat fulfills its broader ethical objectives. The study concludes that integrating Maqashid al-Shariah into modern zakat governance can strengthen accountability, social impact, and long-term community empowerment. Keywords: zakat distribution, Maqashid al-Shariah, Islamic social finance, poverty alleviation, welfare development
Co-Authors Azy Athollah Yazid Danis Ikhwan Meranti, Inud Imelda Aisyah Masruchi, Zainal Aris Sri Wahyunita