Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman At-Tawassuth: Jurnal Ekonomi Islam Jurnal Ekuilnomi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Islamic Business and Economics (IJIBEC)
Muzalifah Muzalifah
Universitas Islam Negeri Palangka Raya
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analisis Kinerja Keuangan Bank Syariah melalui Pendekatan Rasio Keuangan: Studi Komparatif Nadia Merdiana; Muzalifah Muzalifah; Istiqomah Istiqomah; Hikmah Hikmah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25284

Abstract

Tujuan Penelitian: Menganalisis dan membandingkan kinerja keuangan Bank Aladin Syariah dan Bank Syariah Indonesia pada periode 2022–2024 melalui pendekatan rasio keuangan.Metode Penelitian: Menggunakan metode kuantitatif komparatif dengan teknik independent sample t-test, berbasis data laporan keuangan tahunan resmi kedua bank yang dianalisis melalui rasio CAR, ROA, ROE, BOPO, dan FDR.Originalitas/Novelty: Penelitian ini menitikberatkan pada perbandingan bank syariah berbasis digital dan hybrid dalam konteks perkembangan ekonomi digital di Indonesia, dengan fokus pada efisiensi dan stabilitas kinerja.Hasil Penelitian: Hasil analisis menunjukkan bahwa perbedaan signifikan hanya terdapat pada rasio ROE, sedangkan rasio lainnya tidak menunjukkan perbedaan yang signifikan. Secara umum, Bank Syariah Indonesia memiliki kinerja yang lebih stabil dan efisien dibandingkan Bank Aladin Syariah.Implikasi: Temuan penelitian ini menjadi bahan pertimbangan bagi manajemen perbankan, investor, dan regulator dalam merumuskan strategi pengembangan industri keuangan syariah di Indonesia. Research Objective: To analyze and compare the financial performance of Bank Aladin Syariah and Bank Syariah Indonesia during the 2022–2024 period using a financial ratio approach.Research Method: This study employs a comparative quantitative method with an independent sample t-test technique, using official annual financial statement data from both banks analyzed through CAR, ROA, ROE, BOPO, and FDR ratios.Originality/Novelty: This research focuses on comparing digital-based and hybrid Islamic banks within the context of Indonesia’s digital economic development, emphasizing efficiency and performance stability.Research Results: The findings indicate that a significant difference is only observed in the ROE ratio, while the other ratios do not show significant differences. Overall, Bank Syariah Indonesia demonstrates more stable and efficient financial performance compared to Bank Aladin Syariah.Implications: These results provide important insights for banking management, investors, and regulators in formulating strategies for the development of the Islamic financial industry in Indonesia.
Consumer Response to The Increase in Clothing Prices Ahead of Eid Siti Alfia; Muzalifah Muzalifah
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zh88g585

Abstract

This study aims to analyze consumer responses to rising clothing prices ahead of Eid al-Fitr in Palangka Raya City. The focus is on how consumers cope with seasonal inflation and the strategies they employ in making purchasing decisions. The study employs a qualitative approach using field research methods, including interviews, observations, and data triangulation. The results indicate that price increases are perceived as a normal annual phenomenon, yet they still prompt consumers to make adjustments such as comparing prices, taking advantage of promotions, and prioritizing family needs. These findings confirm that economic, social, and cultural factors play a role in shaping consumption behavior ahead of Eid al-Fitr. This study has practical implications for merchants and policymakers. Merchants are expected to set prices fairly and transparently and provide promotions relevant to consumer needs, while policymakers need to strengthen market oversight and maintain price stability to protect the purchasing power of the public particularly low- and middle income groups from the impact of seasonal inflation
Efektivitas Pemungutan Pajak Daerah terhadap Usaha Sarang Burung Walet dalam Menunjang Pendapatan Daerah (Dalam Perspektif Ekonomi Islam) Dina Shahlia; Muzalifah Muzalifah
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. XI | No. 1 | 2026
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v0i1.29401

Abstract

Sarang burung walet merupakan salah satu sektor usaha yang dikenai pajak daerah. Artikel ini bertujuan untuk menganalisis pemungutan pajak daerah terhadap usaha sarang burung walet yang berkontribusi dalam meningkatkan pendapatan daerah dengan tinjauan berdasarkan perspektif ekonomi Islam. Metode penelitian yang dipakai yaitu penelitian kualitatif dengan pendekatan studi literatur. Hasil temuan memperlihatkan bahwa berdasarkan perspektif ekonomi Islam pemungutan pajak terhadap usaha sarang burung walet diperbolehkan sesuai prinsip maslahah yaitu bertujuan demi kebaikan masyarakat. Adapun dalam praktik pelaksanaanya, pemungutan pajak daerah ini belum berlangsung secara optimal untuk mendukung peningkatan pendapatan daerah terutama di Kota Palangka Raya. Masih banyak wajib pajak yang tidak mendaftar, menghitung serta melakukan pembayaran pajak. Terdapat juga perilaku ketidakjujuran dan ketidakadilan dalam pemungutan pajak daerah yang diketahui tidak sejalan terhadap prinsip ekonomi Islam. Untuk itu, diharapkan skema perpajakan dapat diperbaiki oleh pemerintah daerah agar kesadaran wajib pajak meningkat dan dapat sesuai dengan prinsip ekonomi Islam demi optimalnya pendapatan asli daerah.
Empowering the People’s Economy through MSMEs: Evidence from East east Kotawaringin, Central Kalimantan Indonesia Mutmainah Mutmainah; Muzalifah Muzalifah; Abdul Helim; Mawar Ardiansyah
International Journal of Islamic Business and Economics (IJIBEC) Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v9i2.12052

Abstract

This study aims to analyze the role of Micro, Small, and Medium Enterprises (MSMEs) in empowering the people’s economy in East Kotawaringin Regency, Central Kalimantan, from the perspective of Islamic economics, particularly based on Surah An-Nisa (4:29). The research employs a qualitative descriptive-analytical approach using library research and supported by limited semi-structured interviews with MSME actors, local government officials, and community religious leaders. Data were analyzed through content and thematic analysis to integrate normative Qur’anic principles with empirical findings. The findings reveal that MSMEs play a strategic role in economic empowerment through employment creation, income generation, and poverty reduction. Optimization can be achieved through human resource development, access to sharia-compliant financing, digital marketing expansion, technological innovation, and halal product certification. Qur’anic values emphasize justice, transparency, mutual consent, and sustainability in economic activities. MSME empowerment grounded in Islamic principles contributes not only to regional economic growth but also to ethical and inclusive development, strengthening the people’s economy in a sustainable manner.
The Urgency of Sharia Compliance Regulation in Indonesia's Digital Economy Muzalifah Muzalifah
FITRAH: Jurnal Kajian Ilmu-ilmu Keislaman Vol 12, No 1 (2026)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/fitrah.v12i1.14629

Abstract

Digital economic transactions in Indonesia are experiencing rapid development, but the legal system is not yet able to guarantee Sharia compliance for digital transactions. The objective of this study is to map the legal relationship between the Financial Services Authority (OJK) and Bank Indonesia (BI) regulations, as well as the DSN-MUI Fatwa regarding digital transactions and compliance with Sharia principles in those transactions, and to describe these relationships based on survey results. The researchers used a qualitative research method with a normative-empirical approach. Data collection techniques included observation, interviews, and documentation. Data validation utilized source triangulation. Data analysis consisted of data presentation, data categorization, and conclusion drawing. The study found that there is legal harmonization between the DSN-MUI fatwas and the OJK and BI regulations regarding digital economic transactions and the application of sharia principles. This statement is based on findings from several fatwas issued by the DSN-MUI and articles in OJK and BI regulations, which substantially require sharia compliance in every digital transaction. Meanwhile, based on the survey results, 92.5% of the 121 respondents had conducted digital transactions; 90.41% of them stated that they conducted digital transactions based on sharia principles. Thus, legal harmonization can reduce violations of Sharia principles in digital transactions, support the existence of Islamic law in Indonesia's digital transaction system, and gradually contribute to increasing national financial inclusion. However, efforts to improve digital financial literacy, disseminate regulations, and improve financial infrastructure that can reach all levels of society in Indonesia are needed.
Co-Authors Abdul Helim Dina Shahlia Hikmah Hikmah Istiqomah Istiqomah Mawar Ardiansyah Mutmainah Mutmainah Nadia Merdiana Siti Alfia