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Fahmi Achta Pratama
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risalahiqtisadiyah@gmail.com
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Risalah Iqtisadiyah: Journal of Sharia Economics
Published by STEI Ar Risalah Sumatera Barat
ISSN : -     EISSN : 29860792     DOI : https://doi.org/10.59107/ri
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
This journal focuses on the results of Sharia Economics research which includes the Halal Industry, Finance Sharia, Management and Business Sharia, Islamic Economic Thought, Islamic Development Economics, and Islamic Philanthropy. The Editorial Team welcomes contributions in the form of articles from scientists, scholars, professionals and researchers related to sharia economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 3 No 1 (2024): January - June 2024" : 6 Documents clear
Optimizing the Role of Waqf in Sustainable Development through an Islamic Education Perspective: A Comprehensive Literature Study Siregar, Kardina Engelina
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.58

Abstract

The role of waqf (Islamic endowment) in fostering sustainable development has garnered increasing attention in recent years. This study aims to explore the optimization of waqf in sustainable development through the lens of Islamic education. Utilizing a comprehensive literature review methodology, this research synthesizes findings from various academic sources, including journal articles, books, and reports, to understand the multifaceted contributions of waqf. The study highlights the historical significance of waqf in socio-economic development and examines contemporary practices and challenges. It emphasizes the potential of Islamic education in enhancing the awareness, management, and strategic utilization of waqf assets. The findings suggest that integrating Islamic educational principles with modern developmental strategies can significantly enhance the efficacy of waqf in addressing current socio-economic issues. This research offers valuable insights for policymakers, educators, and stakeholders in the waqf sector, advocating for a more structured and informed approach to leverage waqf for sustainable development.
Implementation Of Statement Of Financial Accounting Standards (PSAK) 112 In The Financial Statements Of The Assyifa Waqf Agency In Subang District Ramadhani Irma Tripalupi; Iwan Setiawan; Gita Zakiah; Nurhasanah, Mia; Qheista Noor Fiddienillah
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.64

Abstract

This study investigates the implementation of SFAS 112 in the financial statements of the Assyifa Waqf agency in Subang Regency. Using qualitative research methods, the study aims to accurately describe the agency's financial statements using primary and secondary data. The data collection techniques include literature study, documentation, interviews, and observation. The recognition of waqf assets based on nominal and fair values, and the presentation of financial statements, including statements of financial position, activities, cash flows, and changes in assets under management, are key areas of focus. It is noted that the full implementation of SFAS112 in the Assyifa Waqf Board, particularly in terms of recognition, measurement, presentation, and disclosure of financial statements, has not been achieved. The findings of this study could potentially have a significant impact on the field of Islamic economics and waqf practices, providing valuable insights for future research and practice.
Implementation Of Statement Of Financial Accounting Standards (SFAS) 112 Concerning Wakaf Accounting At The Ar-Rasyid Nabarang Baya Foundation Gina Sakinah; Fauziah Khoirunnisa; Ade Ponirah; Syahwa Natasya Sugari; Zahra Rafiatuddinna Namilah
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.65

Abstract

This research aims to analyze the implementation of SFAS 112 concerning waqf accounting at the Ar-Rasyid Nabarang Baya Foundation. This research uses qualitative research methods with a descriptive approach. In this research, some information aims to describe systematically, factually, and accurately the application of SFAS 112 in the Financial Reports of the Ar-Rasyidi Nabarang Baya Foundation; the research only applies to the area studied. It uses primary data and secondary data. The data Analysis technique in this research is descriptive analysis with stages of data reduction analysis, data presentation, and conclusion. The results of the research show that the recognition aspect was found, namely that in the financial reports of the Ar-Rasyidi Nabarang Baya Foundation, it did not record waqf assets that were still in the form of we'd or promises in the financial reports; this was felt to be uncertain in the waqf. The Ar-Rasyidi Foundation's financial report does not admit any liabilities. In the measurement aspect, it was found that the measurement of waqf assets in the form of money and land in the financial statements of the Ar-Rasyidi Nabarang Baya Foundation was by SFAS 112. In the disclosure aspect, the Ar-Rasyidi Nabarang Baya Foundation has disclosed its financial reports in the Notes to Financial Reports.
The Influence Of Social Media On Waqf Funding In BPW Ar Risalah Wahyuni, Hilmi; Yani Rilianti, Fitri; Afiatika, Afina; Isyrahlia, Isyrahlia; Achta Pratama, Fahmi; Wahyudi, M.
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.67

Abstract

Waqf is a philanthropic instrument in Islam which plays an important role in improving community welfare. With the development of digital technology, the concept of digital-based cash waqf has become a new trend in collecting waqf funds through platforms such as websites, applications and social media. This research aims to analyze the influence of social media on waqf funding at the Ar Risalah Waqf Management Agency (BPW). This research is a quantitative research using observation methods to collect data on the number of social media posts (variable and simple linear regression analysis. The results of the research show that social media does not have a significant influence on the number of wakifs with a significance value of 0.078 > 0.05, even though the correlation coefficient value is in the low category (R = 0.359), social media has a coefficient of determination (R Square) value of 12.9 % means that social media contributed 12.9% to 12.9% of the total number of wakifs. These findings contribute to the understanding of the role of social media as a means of promoting and collecting waqf funds and provide insight for waqf management institutions to formulate more effective strategies in utilizing digital technology. This research also opens up opportunities for further exploration of other factors that can encourage the success of collecting waqf funds through digital platforms.
Memahami Peran Karakteristik Bisnis dalam Menghadapi Tantangan Global Zainudin, Zainudin; Wahyuni, Ema; Mustaqim, Mustaqim; Septiani, Risma; Budiman, Fajar
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.72

Abstract

This study examines the critical role of business characteristics in addressing the complexity of global challenges. The main objective is to identify and analyze key business characteristics that enhance resilience and adaptability in the face of international markets, technological advancements, and socio-political changes. Using a literature review method approach, this study seeks to further examine the critical role of business characteristics in addressing the complexity of its global challenges. The results of the analysis indicate that businesses that emphasize innovation, strategic planning errors, and strong stakeholder engagement are better equipped to manage global business. In addition, this study highlights the importance of cultural competence and sustainability practices as critical factors contributing to long-term success. These insights provide valuable guidance for businesses seeking to strengthen their competitive advantage and resilience in an increasingly connected world.
Waqf and Sustainability Efforts: Islamic Philanthropy Against Global Change Rahmayati, Rahmayati; Badawi, Afif
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.73

Abstract

Waqaf, as an instrument of Islamic philanthropy, has great potential to contribute to social and economic welfare. This research aims to explore the role of waqf in supporting sustainability as a form of Islamic philanthropy in the context of global change. The findings of this research examine waqaf's contribution to sustainability efforts in the face of global change and identify key barriers to effective waqaf implementation. The lack of clear and uniform regulatory standards regarding waqaf in different countries, leading to difficulties in management and enforcement and a lack of knowledge and skills in waqaf management among managers and stakeholders. Blockchain technology offers a solution that can improve the efficiency and effectiveness of waqaf management, by creating a more transparent, accountable and secure system. Therefore, international collaboration and the implementation of modern technologies such as blockchain are necessary to maximize waqaf's contribution in facing global change and achieving sustainability goals.

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