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All Journal ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Bisnis, Ekonomi Syariah dan Pajak
Arnelia Putri Pratiwi
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Peran Regulasi DJP dalam Meningkatkan Akuntabilitas Lembaga Zakat Apriyanto Apriyanto; Arnelia Putri Pratiwi; Dea Safitri; Muhammad Nurjati; Mohammad Ridwan
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2451

Abstract

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.
VIDEO MAKEOVER TIKTOK DAN IMPLIKASINYA TERHADAP MINAT BELI KONSUMEN DIGITAL Arnelia Putri Pratiwi; Vidiati, Cory
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 1 (2025): Oktober
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i1.62003

Abstract

Abstrak Perkembangan media sosial telah membuka peluang baru bagi usaha mikro dalam membangun branding. TikTok, dengan format video singkat, memunculkan tren makeover yang menampilkan transformasi visual produk, kemasan, maupun tampilan usaha. Fenomena ini menarik karena usaha mikro sering menghadapi keterbatasan modal dan strategi pemasaran. Penelitian ini bertujuan menganalisis peran video makeover TikTok dalam memperkuat branding usaha mikro dan implikasinya terhadap minat beli konsumen digital. Metode yang digunakan adalah library research dengan menelaah literatur 2020–2025, dianalisis melalui content analysis. Hasil kajian menunjukkan bahwa video makeover berfungsi sebagai strategi rebranding hemat biaya yang mampu meningkatkan citra profesional, membangun kepercayaan melalui social proof, serta memperkuat keterikatan emosional konsumen, khususnya generasi milenial dan Gen Z. Penelitian ini berimplikasi praktis bagi UMKM dalam merancang strategi pemasaran digital yang lebih efektif, sekaligus memberikan kontribusi teoretis pada literatur branding digital melalui perspektif komunikasi visual dan perilaku konsumen.Kata kunci: video makeover, TikTok, usaha mikro, branding digital, minat beli   AbstractThe rapid growth of social media has created new opportunities for micro-businesses in building their branding. TikTok, with its short-video format, has introduced the makeover trend that showcases visual transformations of products, packaging, and business appearances. This phenomenon is significant since micro-businesses often face limitations in capital and marketing strategies. This study aims to analyze the role of TikTok makeover videos in strengthening micro-business branding and their implications for digital consumer purchase intention. The research applies a library research method by reviewing literature published between 2020 and 2025, analyzed through content analysis. The findings reveal that makeover videos serve as an efficient rebranding strategy that enhances professional image, builds consumer trust through social proof, and reinforces emotional engagement, particularly among millennials and Gen Z. Practically, this study provides insights for micro-businesses to design more effective digital marketing strategies, while theoretically contributing to digital branding literature by highlighting the integration of visual communication and consumer behavior perspectives. Keywords: makeover video, TikTok, micro-business, digital branding, purchase intention.
Analisis Fundamental dan Teknikal sebagai Instrumen Evaluasi Investasi Saham Syariah Ana Sahroni; Arnelia Putri Pratiwi; Dini Selasi
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 7 No. 2 (2025): (September 2025)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v7i2.1089

Abstract

Studi ini membahas bagaimana analisis fundamental dan teknikal berfungsi sebagai alat penting untuk menilai investasi saham syariah. Untuk menentukan nilai intrinsik saham yang sesuai dengan prinsip syariah, analisis fundamental menggunakan laporan keuangan dan rasio untuk menilai kondisi keuangan dan kinerja perusahaan. Analisis teknikal mencari tren pasar dan menemukan cara terbaik untuk melakukan transaksi dengan mengamati pergerakan harga dan volume transaksi. Investor syariah dapat membuat pilihan investasi yang rasional, etis, dan bertanggung jawab yang sejalan dengan nilai transparansi, keadilan, dan keberlanjutan ekonomi Islam dengan menggabungkan kedua pendekatan tersebut. Regulasi pasar modal syariah terbaru dan jurnal nasional dan internasional adalah sumber data yang digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa ketika analisis fundamental dan teknikal bekerja sama, strategi investasi saham syariah menjadi lebih baik.
Mekanisme Penciptaan Uang dalam Lembaga Keuangan Syariah: Antara Prinsip Kehati-hatian dan Fungsi Intermediasi Arnelia Putri Pratiwi; Gama Pratama; Saefullah Fatah
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 5 (2025): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i5.1919

Abstract

This study analyzes the mechanism of money creation in Islamic financial institutions by examining its relationship with prudential principles and financial intermediation. The research is motivated by the growth of Indonesia’s Islamic capital market, which reached a capitalization of IDR 5,060 trillion in 2025, yet conceptual challenges remain regarding money creation in line with maqashid al-shariah. The study employs a Systematic Literature Review (SLR) using the PRISMA framework, reviewing 38 relevant academic articles. Findings indicate that money creation in Islamic finance occurs only through real-asset-based activities, differing from the conventional system that relies on credit expansion and interest. Intermediation functions are carried out through partnerships emphasizing fair risk and profit sharing, while the prudential principle ensures controlled monetary expansion. The study concludes that the integration of moral and economic dimensions establishes a fair, stable, and sustainable Islamic monetary paradigm and contributes conceptually to strengthening Islamic financial policy in Indonesia.
Mekanisme Penciptaan Uang dalam Lembaga Keuangan Syariah: Antara Prinsip Kehati-hatian dan Fungsi Intermediasi Alfina Damayanti; Arnelia Putri Pratiwi; Dea Safitri; Gama Pratama; Muhammad Nurjati; Muhammad Risna Munandar; Rini Rizkiyana Ulfa; Saefullah Fatah; Tia Nurazizah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i3.1700

Abstract

This study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.
Co-Authors Alfina Damayanti Ana Sahroni Apriyanto Apriyanto Dea Safitri Dini Selasi Gama Pratama Mohammad Ridwan Muhammad Nurjati Muhammad Risna Munandar Rini Rizkiyana Ulfa Saefullah Fatah Tia Nurazizah Vidiati, Cory