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Yuni Rimawati
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INDONESIA
Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 293 Documents
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Is Tax the Same as Zakat? A Netnographic Study of Public Perceptions on TikTok Pasolo, Muhammad Ridhwansyah; Pasolo, Fahrudin
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32240

Abstract

Social media platforms in Indonesia, a country with a large Muslim population, have become important spaces for public debate on the relationship between religion and government policy. This study examines public reactions to a statement by the Minister of Finance that framed tax payments as comparable to Islamic zakat obligations, using a qualitative netnographic approach to analyze 29,014 comments from viral TikTok post by a news outlet. The analysis explores how digital publics interpret fiscal claims through moral and religious reasoning, express dissent, and assess governmental legitimacy. Grounded theory inspired coding identifies three dominant patterns: emotional resistance expressed through humor and outrage; moral and religious contestation emphasizing the distinction between sacred obligations and civic duties; and socioeconomic distrust linked to perceptions of inequality and corruption. These reactions indicate a crisis of fiscal legitimacy in the digital sphere, driven by a mismatch between state communication and deeply held public values. The findings suggest that effective fiscal governance requires transparent and value sensitive communication that respects religious boundaries rather than asserting equivalence. This study contributes to debates on legitimacy and moral economy in digital contexts and offers practical insights for improving public finance communication in religiously diverse societies.
Sharia Enterprise Based Control Management and Cultural Control in an Islamic Boarding School Rahmatika, Armizha; Nafidah, Lina Nasehatun
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32279

Abstract

This study aims to assess the revitalization of the management systems of Islamic educational institutions, particularly Islamic boarding schools (Tebuireng), focusing on modernization and declining student numbers. This research is unique in its creation of an internal control system based on the principle of amanah (trust) from Sharia Enterprise Theory (SET), the tension between traditional controls (constraining) and the necessity for adaptive innovation (enabling) is addressed in this research. The outcomes demonstrate that the management system was successfully revitalized by utilizing the amanah principle as a philosophical and practical approach.  This principle instills a direct system of accountability that includes God (the hablunminallah) and people (the hablunminannas), such as parents and donors.  Implementation of strategies involves utilizing diagnostic tools to recognize problems like old buildings) and interactive tools to implement new plans, such as the "Sak Ambané Santri Siji" program for improving infrastructure and the utilization of information systems based on computers for academic endeavors and finances.  As such, the number of students increased significantly, which increased the school's popularity and maintained its status. This approach fosters collaborative and participatory systemic oversight through dialogue.
Bank Efficiency and Risk-Taking: The Role of Revenue Differentiation Nugroho, Dwiyanjana Santyo; Aji, Tri Susilo Wahyu
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32095

Abstract

Intense competitive pressures, including from fintech players, are suppressing banks' profit margins, which can encourage excessive risk-taking behavior that aligns with the Competition-Fragility Theory's premise. Therefore, the urgency of this study is to analyze how the bank's internal strategies—particularly cost efficiency and risk mitigation strategies in the form of income diversification—work to influence banks' risk-taking decisions. This study specifically examined the relationship and the role of income diversification moderation. This research method uses a quantitative approach with panel data from banks listed on the Indonesia Stock Exchange (IDX) in the 2020-2024 period, by applying purposive sampling as a sample criterion. Cost efficiency was measured using Stochastic Frontier Analysis (SFA), while the relationship between variables was analyzed through multiple linear regression analysis and Interaction Test, with dependent variables in the form of Z-scores. The findings show that cost efficiency has a significant negative influence on bank performance, reflecting more cautious risk-taking. However, income diversification has been shown to moderate such negative influences, allowing banks to take on greater risk without sacrificing financial stability. These findings suggest that a cost-efficiency strategy balanced with revenue diversification can optimize bank growth while maintaining a balance between risk and stability.

Page 30 of 30 | Total Record : 293

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