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Zakat Sebagai Instrument Keuangan Syariah Inklusif dalam Mewujudkan Suistanable Development Goals Rokhlinasari, Sri; Widagdo, Ridwan
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i6.1523

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Penelitian ini bertujuan untuk mengetahui inovasi pendanaan yang tepat agar pelaksanaan SDGs lebih optimal dan bermanfaat bagi masyarakat kecil, kontribusi zakat sebagai instrumen keuangan syariah inklusif dalam mewujudkan SDGs dan relevansinya dalam mewujudkan SDGs dari perspektif maqashid syariah. Penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data dilakukan dengan cara wawancara dan melakukan focus group Discussion (FGD) dengan pengelola BAZNAS Wilayah III Cirebon. Analisis data kualitatif meliputi tahapan reduksi data, penyajian dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa implementasi SDGs dilakukan dengan inovasi pembiayaan bersama melalui anggaran pemerintah dan non-pemerintah, salah satunya melalui penyaluran dari lembaga zakat. Kontribusi zakat terhadap implementasi SDGs telah dilakukan oleh Badan Amil Zakat Nasional (Baznas) dalam bentuk program kemandirian, pendidikan, keagamaan, kesehatan, dan kepedulian sosial. Zakat dalam mewujudkan SDGs dengan Maqashid Syariah ditunjukkan pada program bantuan yang diselenggarakan Baznas seperti Program (1) pengentasan kemiskinan, (2) pengentasan kelaparan, (3) kesehatan dan kesejahteraan yang baik, (4) pendidikan yang berkualitas, dan (5) air bersih dan sanitasi yang relevan dengan Program SDGs.
PERAN MODEL EKONOMI MIKRO ISLAM DALAM MEMBENTUK PRAKTIK EKONOMI BERKELANJUTAN Budiman, Aris; Azis, Abdul; Rokhlinasari, Sri
Economics Studies and Banking Journal (DEMAND) Vol. 2 No. 2 (2025): Economics Studies and Banking Journal (DEMAND)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/1xgzp975

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Dalam artikel ini mengeksplorasi peran model ekonomi mikro Islam sebagai alternatif yang layak bagi sistem ekonomi konvensional, khususnya dalam mengatasi masalah ketimpangan dan praktik yang tidak berkelanjutan. Saya mengidentifikasi pertanyaan yang belum terjawab tentang bagaimana prinsip-prinsip ekonomi mikro Islam berkontribusi pada ekonomi yang berkelanjutan dan berkeadilan, dengan berargumen bahwa model-model ini yang berakar pada prinsip-prinsip seperti keadilan, larangan bunga (riba), dan mekanisme redistribusi kekayaan seperti zakat menyajikan kerangka kerja yang berkelanjutan dan etis untuk praktik ekonomi. Melalui pemeriksaan terperinci terhadap prinsip-prinsip inti, instrumen redistribusi kekayaan, dan mekanisme keuangan Islam, saya menunjukkan bagaimana elemen-elemen ini mendorong kesetaraan dan mencegah perilaku eksploitatif. Lebih lanjut, saya menanggapi kritik mengenai skalabilitas dan adaptabilitas model-model ini dalam ekonomi modern, yang pada akhirnya menegaskan bahwa prinsip-prinsip ekonomi mikro Islam dapat secara signifikan mengurangi kesenjangan ekonomi global dan mendorong masa depan yang lebih adil.
Audit Delay: Mengapa Kualitas Audit, Ukuran Perusahaan, Profitabilitas, dan Fee Audit Bukanlah Penentu Utama? Maulana, Imam; Ahdi, Makmuri; Rokhlinasari, Sri
Journal of Sharia Accounting and Tax Vol. 3 No. 2 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i2.420

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Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, ukuran perusahaan, profitabilitas, dan fee audit terhadap audit delay dengan audit tenure sebagai pemoderasi. Populasi penelitian merupakan perusahaan sub sektor hotel, restoran dan pariwisata periode 2020-2022 yang terdaftar di Bursa Efek Indonesia sebanyak 35 perusahaan. Sampel penelitian diambil dengan metode purposive sampling. Pengujian dilakukan dengan uji statistik deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi moderasi. Hasil penelitian menunjukan bahwa kualitas audit, ukuran perusahaan, profitabilitas, dan fee audit tidak mempengaruhi audit delay secara signifikan. Sedangkan audit tenure tidak dapat memoderasi pengaruh kualitas audit, ukuran perusahaan, profitabilitas, dan fee audit terhadap audit delay.
Analisis Pengaruh Tingkat Bagi Hasil, Capital Adequacy Ratio (CAR), Dan Dana Pihak Ketiga Terhadap Pertumbuhan Deposito Mudharabah Pada Bank Muamalat Indonesia Periode 2015-2024 Rahmalia, Dea; Haerisma, Alvien Septian; Rokhlinasari, Sri
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 6 No. 1 (2026): Januari 2026
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v6i1.4548

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This study aims to analyze the impact of the Profit-Sharing Rate, Capital Adequacy Ratio (CAR), and Third-Party Funds (DPK) on the growth of mudharabah deposits at Bank Muamalat Indonesia. The ARDL-ECM method is applied within this quantitative research to explore the inter-variable relationships more deeply. Through this framework, the study identifies both temporary short-term correlations and stable long-term relationships. The results indicate that, simultaneously, all three variables significantly influence the growth of mudharabah deposits. Partially, in the long run, all variables show a positive and significant effect, whereas in the short run, only DPK remains significant. These findings suggest that profit-sharing stability and capital strength play a crucial role in driving sustainable deposit growth, while short-term dynamics are more heavily influenced by fund-raising intensity. The novelty of this research lies in the use of the ARDL-ECM approach to detect differences in Sharia customer behavior toward banking indicators across two distinct timeframes
FAMILY BUSINESS "FROM HOME ONLY" DURING THE COVID-19 OUTBREAK IN INDONESIA: PROSPECTS AND STRATEGIES Jaelani, Aan; Yusuf, Ayus Ahmad; Layaman, Layaman; Aziz, Abdul; Rokhlinasari, Sri
Cirebon International Journal of Economics and Business Vol. 3 No. 2 (2025): Oktober 2025
Publisher : Faculty of Islamic Economics and Business IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cijeb.v3i2.190

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This article will explore the spread of COVID-19 which has an impact on the family economy in Indonesia. The lack of literature on family businesses during the economic crisis caused by the Coronavirus outbreak shows that this study is very important for family-run businesses. Business opportunities and prospects remain open to every family, but this requires a change in strategy in managing its business that is facing changes in work culture and the community's first choice in meeting needs. The qualitative method was used to read the initial phenomena about the family economic and business conditions of the COVID-19 in Indonesia with secondary data sources from reputable international publications, the Task Force for the Acceleration of Handling COVID-19 of Indonesian and WHO Coronavirus Disease, and the ideas of business practitioners. The conclusion of this paper is that the prospects of a family-run business are very open and even have the opportunity to succeed in the COVID-19 period by carrying out basic intervention dimensions that support smart, sustainable, and inclusive growth in family businesses: survival and longevity, firm growth, innovation, internationalization, and entrepreneurship.
Determinants of the Success of Zakat Utilization in Alleviating Poverty Candri Candri; Abdul Aziz; Sri Rokhlinasari; Abdul Rohman
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 1 (2026): March
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i1.1185

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Zakat has increasingly been recognized as a strategic Islamic economic instrument for poverty alleviation and social welfare development. However, the effectiveness of zakat in improving the economic conditions of mustahik remains inconsistent due to complex interactions among institutional, psychological, and economic factors. Despite extensive studies on zakat distribution and poverty reduction, few have examined the structural relationships among these factors using a comprehensive quantitative approach. Therefore, this study aims to analyze the determinants of successful zakat utilization in alleviating poverty. This study employs a quantitative approach using Structural Equation Modeling (SEM) to examine the relationships among key variables influencing zakat program effectiveness. The sample consists of 258 mustahik who participated in productive zakat programs in West Java, Indonesia. Data were collected via structured questionnaires using a five-point Likert scale and analyzed with AMOS. The results indicate that the proposed model demonstrates an acceptable level of goodness-of-fit, with values of CMIN/DF = 2.551, CFI = 0.902, TLI = 0.887, and RMSEA = 0.078. The findings reveal that organizational support significantly influences education, motivation, entrepreneurship, and economic empowerment, while education and motivation significantly contribute to economic empowerment. Furthermore, economic empowerment directly contributes to poverty alleviation, suggesting that productive zakat programs can generate sustainable welfare improvements when supported by robust institutional mechanisms. These findings suggest that zakat institutions should strengthen capacity-building programs, entrepreneurial mentoring, and integrated empowerment strategies to enhance the long-term effectiveness of zakat in alleviating poverty.
Strategi Peningkatan Kinerja Karyawan BTN Syariah KCPS Plered Cirebon Khamidah; Sri Rokhlinasari; Diana Djuwita
CIEBER: Contemporary Islamic Economic and Business Review Vol. 1 No. 2 (2025): CIEBER: Contemporary Islamic Economic and Business Review
Publisher : Fakultas Ekonomi dan Bisni Islam UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cieber.v1i2.8

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This study aims to analyze the internal and external environment of BTN Syariah KCPS Plered and to identify appropriate strategies for improving employee performance using SWOT analysis. The research employs a qualitative approach with SWOT analysis as the main analytical framework. Primary data were collected through observation, interviews, and documentation, while secondary data were obtained from company records, literature, and journals. The data analysis process involved data collection, data reduction, data presentation, and conclusion drawing. To ensure data validity, a credibility test using source triangulation was applied to examine the issues identified in the research subjects. The results indicate that, internally, the main strengths of BTN Syariah KCPS Plered include competent human resources, an Islamic work culture, and strong managerial support. The identified weaknesses consist of limited continuous training programs, unequal workload distribution, and a less optimal performance evaluation system. Externally, the bank’s opportunities include the increasing public interest in Islamic banking products and supportive government policies, while threats come from intense competition among Islamic banks and fluctuations in national economic conditions. Employee performance improvement strategies at BTN Syariah KCPS Plered are formulated based on the results of the SWOT analysis. The SO (Strength–Opportunity) strategy utilizes internal strengths to seize external opportunities by enhancing service quality and developing innovative Islamic banking products. The WO (Weakness–Opportunity) strategy focuses on improving employee competencies through continuous training and development programs. The ST (Strength–Threat) strategy aims to strengthen customer loyalty amidst growing competition, while the WT (Weakness–Threat) strategy emphasizes maintaining productivity stability through workload management, enhancing supporting facilities, implementing digital monitoring systems, and conducting regular employee coaching.
Determinasi Struktur Modal pada Bank Umum Syariah di Indonesia: Peran Pertumbuhan, Profitabilitas, dan Tangibilitas Asti Adhariyah Febriyanti; Sri Rokhlinasari; Nining Wahyuningsih
CIEBER: Contemporary Islamic Economic and Business Review Vol. 2 No. 1 (2026): Kinerja Keuangan Lembaga Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisni Islam UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cieber.v2i1.13

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This research was conducted to find out whether or not there is an influence of growth rate, profitability and tangibility on the capital structure of Sharia Commercial Banks in Indonesia for the 2020-2023 period. This research is quantitative with the sample used is 10 Islamic commercial banks in Indonesia in the period 2020-2023 which have the highest assets in that period. The data collection technique uses secondary data obtained from financial reports from each related bank website according to the period used. The software used in the data processing process of this research is IBM SPSS Statistic 26. This research uses independent variables in the form of growth rate (X1), profitability (X2), tangibility (X3) and uses the dependent variable, namely capital structure (Y). The result of testing partially growth rate variable has insignificant effect on capital structure with significance value 0.805 (>0.05) with positive direction. Profitability variable partially has significant effect on capital structure with significance value 0.043 (<0.05) with negative direction. Tangibility variable partially has insignificant influence on capital structure with significance value 0.241 (>0.05) with positive direction. Simultaneous testing between the dependent variable and the independent variable produces a singnification level of 0.128 (>0.05) which means that the growth rate, profitability and tangibility have no significant effect on capital structure.
MODEL PENGEMBANGAN UMKM EKONOMI KREATIF BERBASIS ISLAMIC ENTREPRENEURSHIP DI KOTA CIREBON Hikam Muhtadi Zuhdi; Wartoyo; Sri Rokhlinasari
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 4 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Creative economy is a new economic concept that combines information and creativity by relying on ideas, concepts and knowledge from human resources as factors of production. In economic studies, there are four factors of production: natural resources, human resources, capital, and orientation or core management or the heart of the creative economy. However, there is still no model that can bridge the needs of economic innovation with a commitment to Islamic principles such as honesty, trustworthiness, social responsibility, and the blessings of business. Research objectives: (1) To identify, analyse, and examine the characteristics of MSMEs in Cirebon City from an Islamic entrepreneurship perspective. (2) To identify, analyse, and examine the strategies of the Cirebon City Government in developing a creative economy based on Islamic entrepreneurship in MSMEs in Cirebon City. (3) To formulate a model for developing a creative economy based on Islamic entrepreneurship in MSMEs in Cirebon City. This research uses a qualitative descriptive approach, which will describe a phenomenon that is currently occurring, focusing on issues that arise during the research. The results of this study are: (1) MSMEs in Cirebon City have essentially internalised the values of Islamic Entrepreneurship in practice, although they have not formally identified themselves as Islamic entrepreneurs, (2) strategies for developing MSMEs, such as training, exhibition facilitation, and capital assistance, by integrating Islamic values.(3) The model proposed in this study is the Islamic Quadruple Helix Model, which integrates four main pillars, namely the government, academia, business actors/SMEs, and the Islamic community.
Halal Production and Efficiency in Realizing the Value of Economic Blessings: A Study of the Islamic Economics Literature: Produksi Halal dan Efisiensi dalam Mewujudkan Nilai Keberkahan Ekonomi Studi Pustaka Ekonomi Syariah Surasa, Danil; Rokhlinasari, Sri; Haerisma, Alvien Septian
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13801

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General Background: Islamic economics emphasizes that economic performance is evaluated not only by profit and efficiency but also by ethical and spiritual values. Specific Background: Halal production extends beyond legal compliance toward moral responsibility, while sharia efficiency integrates optimal resource use with justice, sustainability, and maqāṣid al-sharī‘ah. Knowledge Gap: Prior studies largely examine halal production, efficiency, and economic blessings separately, leaving their conceptual interrelationship insufficiently articulated in a systematic framework. Aims: This study analyzes the conceptual linkage between halal production and sharia efficiency in realizing economic blessings within Islamic economic literature. Results: The findings indicate that halal production promotes the formation of sharia efficiency encompassing process, distribution, and value dimensions. Sharia efficiency functions as a mediating construct connecting halal production to economic blessings, reflected in business sustainability, equitable benefit distribution, and improved welfare. The three constructs exhibit an integrative and mutually reinforcing relationship within a maqāṣid-based framework. Novelty: The study proposes a conceptual model positioning sharia efficiency as the central linkage that operationalizes the relationship between halal production and economic blessings. Implications: This integrative perspective provides a foundation for advancing Islamic economic theory and offers a conceptual basis for developing value-oriented halal industry practices and future empirical research. Highlights• Demonstrates integrative linkage among three core constructs within a maqāṣid framework• Identifies mediating role connecting production principles and welfare outcomes• Establishes value-oriented optimization as a basis for sustainable economic welfare KeywordsHalal Production; Sharia Efficiency; Economic Blessings; Maqasid; Sustainability