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All Journal Idarotuna : Jurnal of Administrative Science Moderasi : Journal of Islamic Studies Tasharruf : Journal of Islamic Economics and Business
Hanum, Fathmah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Strategi Optimalisasi CWLS Sebagai Tombak Ekonomi Indonesia: Indonesia Hanum, Fathmah; Bakhri, Saiful
Tasharruf : Journal of Islamic Economics and Business Vol. 5 No. 1 (2024): Tasharruf : Journal of Islamic Economics and Business (Mei)
Publisher : Program Studi Perbankan Syariah Sekolah Tinggi Agama Islam Salahuddin Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v5i1.391

Abstract

CWLS is a fintech platform based on digital financial applications, which has entered the digital era through a website released by the Ministry of Finance. This website focuses on information about cash waqf, CWLS could be a solution for Indonesia's economic stability, but there are still many people, especially Muslim communities, who know about CWLS. This study wants to examine strategies that would be able to bring CWLS to greater existence and be better known to the wider community. The method used in this research is a qualitative method so that it explains more about the research results related to the strategies used to develop CWLS. The results of this research show that CWLS is able to appear and exist in the global realm if it has contemporary marketing, and also targets most web users, namely gen-z, as well as using CWLS more creatively so that it has more real influence in society.
Peran Teknologi Fintech Dalam Menumbuhkembangkan Iklim Investasi Reksa Dana Syariah Di Indonesia Yusuf; Hanum, Fathmah
Tasharruf : Journal of Islamic Economics and Business Vol. 1 No. 2 (2020): Tasharruf : Journal of Islamic Economics and Business (November)
Publisher : Program Studi Perbankan Syariah Sekolah Tinggi Agama Islam Salahuddin Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v1i2.68

Abstract

The existence of Islamic financial institutions in marketing products using financial technology affects public interest in obtaining alternative investment options. The economic impact of the Covid 19 virus pandemic provides an opportunity for sharia mutual fund products to develop as a source of receiving funds from the public. This study aims to determine the role of Islamic financial technology institutions in improving the investment climate in Indonesian Islamic finance. This qualitative descriptive study was written based on literacy studies from various books and research journals related to Islamic economics and investment. From the results of the research, it can be concluded that Islamic financial institutions that use financial technology have a role in improving the investment climate in Indonesian Islamic finance in the form of convenience and alternative investment options that result in increased returns. Supervision of the activities of sharia financial technology institutions by the Financial Services Authority and BAPEPAM is required in supervising the operations of sharia financial institutions to ensure the level of security of public funds invested in sharia mutual fund investment products.
Digitalisasi Pajak dan Etika Syariah: Integrasi Nilai Islam dalam Reformasi Pajak Modern di Indonesia Hanum, Fathmah; Rahmawati, Lilik
Idarotuna : Journal of Administrative Science Vol. 6 No. 2 (2025): November
Publisher : Program Study Office Adminstrative of Akademi Komunitas Teknologi Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/idarotuna.v6i2.163

Abstract

Indonesia's tax system is undergoing major changes as a result of the development of digital technologies.  However, in order for fiscal policy to be focused on social justice, this modernization necessitates not just technological competence but also the integration of moral and spiritual principles.  With an emphasis on the duties and moral obligations of system management stakeholders (supervisors, IT professionals, and field managers), this study attempts to examine how Sharia ethical concepts are incorporated into tax digitalization.  This study investigates the connection between Islamic economic values like justice (al-'adl), reliability, and transparency with the current practice of tax digitization using a qualitative descriptive analysis approach and literature. The study's conclusions show that incorporating sharia principles is essential for encouraging administrators' moral and spiritual integrity, which will boost public confidence and increase taxpayer compliance. A digital system that guarantees open data flow and real-time accountability at every level, from reporting to fund utilization, based on the administrators' credibility, achieves the necessary transparency. Therefore, tax digitization is a way to realize public benefit through a synergy between spiritual values and technology, which requires fiscal system implementers to uphold high ethical standards.
Relevansi Prinsip Efisiensi Dan Distribusi Fiskal Abu Yusuf Dalam Kebijakan Fiskal Indonesia: Analisis Komparatif Terhadap Era Purbaya Yudhi Sadewa Hanum, Fathmah; Yazid, Muhammad; Musfiqoh, Siti; Bakhri, Saiful
Moderasi : Journal of Islamic Studies Vol. 5 No. 2 (2025): Desember
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v5i2.160

Abstract

This study analyzes the relevance of Abu Yusuf's fiscal thought in the context of contemporary Indonesian fiscal policy, particularly during Purbaya Yudhi Sadewa's tenure as Minister of Finance. Indonesia faces a budgetary dilemma between spending efficiency and equitable distribution of fiscal burdens. Through Kitab al-Kharaj, Abu Yusuf offers a conceptual framework that balances economic efficiency with social justice in public financial management. This research employs a qualitative method with a library research approach, analyzing primary sources including Kitab al-Kharaj and secondary sources comprising policy documents and academic literature. Analysis is conducted comparatively-descriptively through three stages: concept identification, principle comparison, and relevance evaluation. Findings reveal fundamental alignment between Abu Yusuf's principles and Purbaya's policies regarding budget allocation efficiency, subsidy control, and welfare orientation. Both approaches emphasize transparency, accountability, and proportionality in state financial management. However, implementing Abu Yusuf's principles in Indonesia still faces structural challenges including inter-regional fiscal distribution inequality, weak accountability enforcement, and minimal ethical dimensions in fiscal policy. This study recommends integrating classical Islamic economic values into Indonesian fiscal policy formulation to strengthen moral foundations and social justice.
Co-Authors Muhammad Yazid Rahmawati, Lilik Saiful Bakhri Siti Musfiqoh Yusuf