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All Journal Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Bisnis Mahasiswa International Journal of Management and Business Economics Wahana Islamika; Jurnal Studi Keislaman
Arifa Pratami
Universitas Islam Sumatera Utara, Medan, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pertumbuhan Ekonomi dan Kesejahteraan Umat: Telaah Integratif antara Indikator Pendapatan Nasional dan Prinsip Ekonomi Syariah Arifa Pratami; Ismail Ismail; Nurhudawi Nurhudawi; Annisa Aulia
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 2 (2025): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i2.13095

Abstract

This study aims to analyze the relationship between economic growth and community welfare through an integrative approach that combines national income indicators with Islamic economic principles based on maqasid al-shariah. This article constitutes a library-based study employing a qualitative approach, with descriptive analysis as the primary methodology. The findings indicate that conventional economic growth indicators such as Gross Domestic Product (GDP), Gross National Product (GNP), and per capita income do not fully reflect comprehensive community welfare, as they tend to overlook dimensions of distributive justice, ethics, and social benefit. The integration of macroeconomic indicators with maqasid al-shariah–based welfare parameters is therefore considered capable of providing a more holistic, inclusive, and welfare-oriented framework for development evaluation, aimed at achieving falah for the community.
The Nexus Between Islamic Bank Financing For Msmes and Regional Poverty Reduction: Evidence From Indonesia Arifa Pratami; Purwanto
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1587

Abstract

This study examines the nexus between Islamic bank financing and regional poverty reduction in Indonesia, addressing the critical gap in evidence-based policy during the post-pandemic recovery. Utilizing a balanced panel dataset of 33 provinces from 2020 to 2024, the research employs a Fixed Effect Model (FEM) with Cluster-Robust Standard Errors to ensure empirical rigor. The results demonstrate that while total Islamic financing significantly reduces poverty rates—confirming its role in wealth redistribution Islamic MSME financing exhibits a significant positive correlation. Rather than indicating intermediation failure, this study clarifies that such results reflect a strategic pro-poor targeting phenomenon, where Islamic financial institutions proactively penetrate high-poverty regions to fulfill their social inclusion mandate. Furthermore, the findings reveal a fiscal-monetary divergence, where regional government expenditure shows persistent inefficiencies in contrast to the positive externalities of population agglomeration. This study contributes to the literature by providing a nuanced understanding of the dual-objective nature of Islamic banking and offers a novel framework for integrating Sharia-based financial inclusion with regional development strategies. The findings provide a mandate for policymakers to synchronize fiscal allocations with Islamic financial ecosystems to foster sustainable economic independence.
Digitalitas Usaha Mikro: Transformasi Ekosistem Ekonomi Kreatif pada Street Food Halal di Kota Medan Meliyani Meliyani; Arifa Pratami; Ismail Ismail
Wahana Islamika Jurnal Studi Keislaman Vol. 12 No. 1 (2026): Wahana Islamika: Jurnal Studi Keislaman
Publisher : Institut Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/vczbjg03

Abstract

This study aims to analyze the impact of the creative economy ecosystem through digital platforms on the empowerment of halal street food micro-enterprises in Medan. Using a descriptive qualitative method, data were collected through in-depth interviews with 5 informants who are micro-culinary entrepreneurs. The results show that digital platform integration provides a transformative impact in the form of massive market expansion to suburban areas without requiring physical expansion, as well as creating business resilience that maintains turnover stability against weather disruptions. Managerially, digital platforms serve as a source of financial management education; access to sales history allows entrepreneurs to predict demand fluctuations, effectively minimizing losses due to food waste and optimizing working capital. Finally, the digital ecosystem accelerates product standardization through value creation demands on visual aspects and quality, as well as driving the acceleration of halal certification as a primary instrument for building credibility and digital trust. These findings conclude that digital platforms are not merely sales channels, but an empowerment infrastructure that enhances professionalism and sustainability for micro-enterprises within the creative economy ecosystem.
Maqāṣid Asy-syarī'ah dan Paradoks Profitabilitas: Tinjauan Sistematis terhadap Strategi Pembiayaan Hijau Bank Syariah Indonesia Intan Dinda Pertiwi; Arifa Pratami; Ismail
Wahana Islamika Jurnal Studi Keislaman Vol. 12 No. 1 (2026): Wahana Islamika: Jurnal Studi Keislaman
Publisher : Institut Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/qqajva62

Abstract

This study aims to analyze the strategy of Bank Syariah Indonesia (BSI) in supporting the green economy through renewable energy financing, specifically examining the dialectic between Maqāṣid Asy-syarī'ah values and financial performance. Employing a Systematic Literature Review (SLR) with the PRISMA protocol, this research synthesizes 10 reputable academic articles published between 2021 and 2025. The findings reveal that BSI plays a strategic role as a technological catalyst and carbon emission mitigator through innovative instruments such as Green Sukuk and Green Murabahah. However, the study identifies a profitability paradox, where green financing correlates negatively with ROA in the short term due to high initial investment costs. BSI mitigates this challenge by leveraging its massive bank size and digitalizing operations under the G-Sharia framework. The study concludes that the integration of Islamic ethics and digital technology enables BSI to balance ecological responsibility with long-term stability. Implicatively, regulatory support in the form of fiscal incentives is essential to mitigate transition risks toward a low-carbon economy within the Islamic banking sector.
Identifikasi efektivitas penggunaan aplikasi Coretax dalam pelaporan pajak di Medan Muhammad Habibie; Arifa Pratami; Desy Astrid Anindya; Shabrina Tri Asti Nasution; Dwi Pertiwi Anggraini; Siti Aisyah Aisyah; Taufiq Risal
Jurnal Bisnis Mahasiswa Vol 6 No 1 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.1010

Abstract

Tujuan – Penelitian ini bertujuan untuk mengidentifikasi efektivitas penggunaan aplikasi Coretax dalam pelaporan pajak di Medan serta menganalisis kendala yang dihadapi wajib pajak, solusi yang ditawarkan, dan dampak implementasi sistem Coretax terhadap kepatuhan perpajakan. Desain/metodologi/pendekatan – Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan analisis konten. Data primer diperoleh melalui analisis terhadap 66 artikel berita dari media massa daring yang membahas implementasi Coretax pada periode akhir 2024 hingga Maret 2025. Selain itu, dilakukan observasi mendalam dan studi literatur terhadap berbagai sumber pustaka yang relevan. Objek penelitian meliputi DJP Sumut I dan beberapa KPP Pratama wilayah Medan. Temuan – Hasil penelitian menunjukkan bahwa implementasi Coretax pada tahap awal lebih banyak diberitakan dalam konteks permasalahan teknis yang mendasar dan menimbulkan dampak negatif bagi pengguna. Sistem ini secara berulang dilaporkan mengalami gangguan seperti kesalahan sistem (bug), keterbatasan akses, dan kondisi yang tidak stabil. Dampak paling dominan dirasakan oleh wajib pajak, pelaku usaha, dan konsultan pajak berupa kesulitan administrasi perpajakan, keterlambatan pelaporan, dan terganggunya operasional usaha. Respons pemerintah cenderung bersifat reaktif melalui penghapusan sanksi administratif dan komitmen perbaikan sistem, namun belum sepenuhnya menyentuh akar permasalahan. Keterbatasan penelitian – Penelitian ini terbatas pada analisis konten pemberitaan media massa daring dan belum melakukan evaluasi langsung terhadap pengguna aplikasi Coretax menggunakan pendekatan kuantitatif. Data numerik spesifik terkait jumlah keluhan wajib pajak juga tidak tersedia karena pengaduan terpusat di DJP Kementerian Keuangan. Implikasi – Temuan ini menegaskan urgensi perbaikan sistem Coretax dari aspek perencanaan, pengujian, kesiapan sistem, dan strategi sosialisasi. Penelitian selanjutnya direkomendasikan untuk berfokus pada perspektif pengguna atau wajib pajak yang berinteraksi langsung dengan aplikasi Coretax serta mengevaluasi kualitas layanan menggunakan pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT). Perbaikan sistem diperlukan untuk menjamin kelancaran implementasi dan meningkatkan keberhasilan Coretax dalam mendukung optimalisasi penerimaan negara.
Co-Authors Annisa Aulia Desy Astrid Anindya Dwi Pertiwi Anggraini Intan Dinda Pertiwi Ismail Ismail Ismail Meliyani Meliyani Muhammad Habibie Nurhudawi Nurhudawi Purwanto Shabrina Tri Asti Nasution Siti Aisyah Aisyah Taufiq Risal