Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah
La Himmah il Princess Choris
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Zakat terhadap Pertumbuhan Ekonomi di Negara-Negara OKI: Peran Moderasi Kualitas Institusi dan Tantangan Digitalisasi dalam Ekonomi Syariah La Himmah il Princess Choris; Arva Athallah Susanto; Sulistya Rusgianto; Tika Widiastuti
SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Vol 8 No 1 (2026): SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah
Publisher : STEI Kanjeng Sepuh Gresik Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59636/saujana.v8i1.352

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh zakat terhadap pertumbuhan ekonomi per kapita di negara-negara anggota Organisasi Kerja Sama Islam (OKI), dengan mempertimbangkan kualitas institusi sebagai variabel moderasi. Menggunakan data panel lintas negara selama periode 2003–2022 dan pendekatan regresi panel Tobit, penelitian ini menemukan bahwa zakat tidak memberikan dampak signifikan terhadap pertumbuhan ekonomi secara langsung. Namun, ketika dikombinasikan dengan kualitas institusi (INSQ), zakat menunjukkan pengaruh positif dan signifikan terhadap pertumbuhan. Sebaliknya, kualitas institusi sendiri menunjukkan pengaruh yang bervariasi, bahkan negatif dalam jangka pendek, yang mungkin disebabkan oleh biaya adaptasi reformasi institusional. Temuan ini mengindikasikan bahwa zakat paling efektif ketika dijalankan dalam konteks kelembagaan yang sedang berkembang. Selain itu, efektivitas pemerintah dan integritas lembaga memiliki pengaruh positif terhadap pertumbuhan, sementara rule of law menunjukkan dampak negatif dalam jangka pendek. Penelitian ini menyarankan pentingnya integrasi strategis antara instrumen fiskal Islam dan tata kelola yang baik untuk mendukung pembangunan ekonomi yang inklusif dan berkelanjutan di negara-negara Muslim.
Evaluating Airline Performance through Financial Ratios and the Balanced Scorecard: A Comparative Study of Singapore Airlines and Garuda Indonesia La Himmah il Princess Choris
SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Vol 8 No 2 (2026): SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah
Publisher : STEI Kanjeng Sepuh Gresik Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59636/saujana.v8i2.350

Abstract

The post-pandemic recovery of the airline industry requires performance evaluation that captures not only financial outcomes but also strategic resilience, customer trust, operational efficiency, and organizational capability. This study aims to compare the performance of Singapore Airlines and Garuda Indonesia during 2019–2023 using an integrated financial ratio and Balanced Scorecard approach. The study applies a quantitative-descriptive comparative design based on secondary data from the annual reports of both airlines. Financial performance is assessed through profitability indicators, including return on assets, return on equity, net profit margin, and operating profit margin, while the Balanced Scorecard evaluates four perspectives: financial, customer, internal business process, and learning and growth. The results show that both airlines experienced severe disruption during 2020–2021, followed by recovery in 2022–2023. Singapore Airlines demonstrated a more stable and consistent recovery across all performance dimensions, supported by stronger profitability, service reputation, operational discipline, and workforce productivity. Garuda Indonesia also showed significant improvement, particularly in revenue and operating profit, but its recovery followed a deeper decline and appeared more dependent on restructuring, external intervention, and short-term efficiency measures. These findings indicate that airline recovery cannot be adequately explained by financial ratios alone. A multidimensional framework is needed to distinguish temporary financial rebound from sustainable strategic resilience. This study contributes to airline performance measurement literature by offering an integrated model for assessing post-crisis recovery and provides practical insights for airline managers, regulators, and investors seeking sustainable aviation strategies.
Co-Authors Arva Athallah Susanto Sulistya Rusgianto Tika Widiastuti