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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.
TRANSFORMASI SOSIAL DI ERA DIGITAL: DARI TATAP MUKA KE KLIK DAN KONEKSI Muhammad Nurjati; Cory Vidiati
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 2 (2026): Januari
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.v7i2.62480

Abstract

Abstrak Transformasi sosial di masa kini adalah fenomena yang terjadi di seluruh dunia, dengan perubahan besar dalam cara masyarakat berstruktur, berpikir, dan berinteraksi. Perkembangan teknologi informasi dan komunikasi menjadi penyebab utama perubahan ini. Penelitian ini bertujuan untuk mengamati proses dan dampak dari transformasi sosial digital terhadap cara berkomunikasi, pembentukan identitas di dunia maya, serta masalah keterampilan dan etika dalam penggunaan internet. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan studi literatur, yaitu menganalisis buku, jurnal, dan laporan organisasi internasional. Hasil penelitian menunjukkan bahwa teknologi digital telah menciptakan masyarakat yang saling terhubung (network society), di mana hubungan sosial tidak hanya terbatas di dalam ruang fisik, tetapi diperlebar melalui media sosial dan platform online. Selain itu, gagasan desa global menunjukkan bahwa manusia dapat terhubung tanpa batas waktu dan jarak. Identitas digital menjadi ruang baru untuk mengekspresikan diri, yang memengaruhi cara hidup dan interaksi sosial. Literasi digital mempunyai dampak besar terhadap kehidupan sosial: di satu sisi, ia membantu meningkatkan kemampuan berpikir kritis, akses informasi, dan partisipasi masyarakat; di sisi lain, ia juga bisa menyebabkan penyebaran informasi yang tidak benar, ketimpangan akses internet, dan penurunan etika dalam berkomunikasi. Karena itu, meningkatkan literasi dan etika digital menjadi hal penting untuk menciptakan transformasi sosial yang lebih adil, inklusif, dan berkelanjutan di tengah era digital. Kata  kunci:  transformasi  sosial,  era  digital,  komunikasi  virtual,  literasi  digital,  masyarakat  digital   Abstract Social transformation in the present era is a global phenomenon marked by significant changes in the way societies are structured, think, and interact. The development of information and communication technology is the main driver of these changes. This study aims to examine the process and impact of digital social transformation on communication patterns, the formation of online identities, as well as issues related to skills and ethics in internet use. The research employs a descriptive qualitative method with a literature study approach, analyzing books, journals, and reports from international organizations. The findings reveal that digital technology has created a connected society (network society), where social relationships are no longer confined to physical spaces but expanded through social media and online platforms. Furthermore, the concept of the global village illustrates that humans can connect without the limitations of time and space. Digital identity has become a new space for self-expression, influencing lifestyles and social interactions. Digital literacy has a significant impact on social life: on one hand, it enhances critical thinking skills, access to information, and civic participation; on the other hand, it may lead to the spread of misinformation, unequal internet access, and declining communication ethics. Therefore, improving digital literacy and ethics is essential to create a more just, inclusive, and sustainable social transformation in the digital era. Keywords: social transformation, digital era, virtual communication, digital literacy, digital society
INOVASI TEKNOLOGI DALAM PENGEMBANGAN PASAR MODAL SYARIAH DI INDONESIA Mochammad Yuda AdiPradana; Muhammad Risna Munandar; Muhammad Nurjati; Dini Selasi
El-Iqthisadi Vol 7 No 2 (2025): Desember
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/el-iqthisady.v7i2.62829

Abstract

Abstrak Perkembangan teknologi digital dalam sepuluh tahun terakhir memberikan pengaruh besar terhadap pertumbuhan pasar modal syariah di Indonesia. Perubahan digital melalui hadirnya aplikasi investasi syariah , sistem perdagangan online syariah (SOTS), layanan e- IPO syariah , serta digitalisasi sukuk dan reksa dana syariah membantu meningkatkan kemudahan akses , efisiensi dalam transaksi, dan transparansi informasi bagi para investor . Inovasi teknologi ini tidak hanya memperluas partisipasi masyarakat, tetapi juga memperkuat penerapan prinsip-prinsip syariah seperti larangan bunga, penerbitan, dan kesempatan beruntung dengan menggunakan sistem penapisan syariah, blockchain, dan kontrak cerdas. Meski demikian, digitalisasi pasar modal syariah masih menghadapi beberapa tantangan yaitu rendahnya kemampuan masyarakat dalam mengakses teknologi dan pengetahuan investasi syariah, keterbatasan instrumen syariah yang tersedia, serta kebutuhan regulasi yang bisa beradaptasi dengan perkembangan teknologi. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi literatur untuk menganalisis bentuk inovasi teknologi, peluang, dan hambatan dalam pengembangan pasar modal syariah. Hasil penelitian menunjukkan bahwa teknologi memiliki peran penting sebagai penggerak utama dalam mengembangkan pasar modal syariah yang modern, inklusif , dan berkelanjutan, didukung oleh regulasi yang baik dan penerapan prinsip syariah secara konsisten. Top of Form Bottom of Form Kata kunci : Inovasi Teknologi, Pasar Modal Syariah, Digitalisasi, SOTS, E-IPO Syariah, Sukuk Digital, Prinsip Syariah.   Abstract The development of digital technology over the past decade has significantly influenced the growth of the Islamic capital market in Indonesia. Digital transformation through the emergence of Sharia-compliant investment applications, the Sharia Online Trading System (SOTS), Sharia-based e-IPO services, and the digitalization of sukuk and Sharia mutual funds has enhanced accessibility, transactional efficiency, and information transparency for investors. These technological innovations not only expand public participation but also strengthen the implementation of Sharia principles—such as the prohibition of interest, uncertainty, and speculation—through the use of Sharia screening systems, blockchain technology, and smart contracts. However, the digitalization of the Islamic capital market still faces several challenges, including low digital literacy and Sharia investment literacy, limited availability of Sharia-compliant instruments, and the need for adaptive regulations in response to technological advancements. This study employs a descriptive qualitative method with a literature review approach to analyze various forms of technological innovation, opportunities, and barriers in the development of the Islamic capital market. The findings indicate that technology plays a crucial role as a primary driver in advancing a modern, inclusive, and sustainable Islamic capital market, provided that it is supported by robust regulation and consistent adherence to Sharia principles. Keywords : Technology Innovation, Islamic Capital Market, Digitalization, SOTS, Sharia E-IPO, Digital Sukuk, Sharia Principles.
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.