FINANCIAL PLANNING OF ZIS FUNDS BY MUSTAHIK OF BANJARMASIN SEJAHTERA PROGRAM FOR BUSINESS CAPITAL ASSISTANCE AT BAZNAS BANJARMASIN CITY
This study aims to determine how the financial planning of ZIS funds is carried out by the mustahik recipients of the Banjarmasin Sejahtera Business Capital Assistance program at Baznas Banjarmasin City and to identify the obstacles faced in managing these funds. This study is motivated by the high poverty rate in South Kalimantan and the importance of utilizing zakat funds productively to improve community welfare.The research method used is field research with a qualitative approach. Data is obtained through interviews, observation, and documentation of mustahik recipients of business capital assistance. The research focuses on how mustahik manage the assistance funds, perform financial recording, prepare budgets, manage cash flow, and utilize business capital. Research results show that most mustahik have utilized business capital assistance funds to support productive businesses such as food businesses and small trade. However, the implementation of financial planning is still not optimal. Most mustahik have not kept regular financial records, have not separated personal and business finances, and do not have structured financial evaluations. The main obstacles faced are low financial literacy, limited income, and lack of understanding of business management.This study concludes that the business capital assistance program from Baznas Banjarmasin City has a positive impact on the development of mustahik businesses, but it needs to be supported with training and financial planning assistance so that the distributed funds can be used effectively, productively, and sustainably.
MICRO-BUSINESSES IN THE SURGI MUFTI RELIGIOUS TOURISM AREA: EXISTING CONDITIONS AND OBSTACLES
Tourist attractions are widely recognized as drivers of the local economy because they generate visitor flows, create consumption opportunities, and stimulate the growth of micro-businesses around the destination. However, this positive relationship is not always automatic. This article aims to analyze the empirical portrait of micro-businesses and the structural obstacles that hinder the formation of a tourism-based economic ecosystem around the Kubah Surgi Mufti in Banjarmasin. The research employs a descriptive qualitative approach with a field study design. Data were gathered through observations and interviews with business actors, site administrators, and residents. Data analysis was conducted using data reduction, data presentation, and conclusion drawing. The results indicate that micro-businesses around the Kubah Surgi Mufti are still dominated by small-scale traditional food stalls managed independently by residents. These businesses have limited working capital, generate low monthly turnover, and depend heavily on seasonal pilgrim visits. This condition demonstrates that the multiplier effect of religious tourism has not operated optimally at the grassroots level. These findings confirm that the development of religious tourism cannot rely solely on the presence of pilgrimage sites; rather, it requires strategic regional governance, institutional strengthening, and planned empowerment of MSMEs.
RESTITUSI JUMBO DAN SP2DK: STUDI KOMPARATIF REGULASI SEBELUM DAN SESUDAH PMK 28/2026 DI ERA CORETAX
This study aims to analyze the role of financial literacy, trust perception, and risk perception on young people’s interest in owning insurance. The research employed a Systematic Literature Review (SLR) method by examining national and international articles published between 2020 and 2026 from Google Scholar and Scopus databases. The findings indicate that financial literacy improves young people’s understanding of the importance of insurance, trust perception strengthens confidence in insurance companies, and risk perception influences awareness of future financial protection. These three factors significantly contribute to increasing young people’s interest in insurance ownership. This study highlights the importance of financial education, trust enhancement, and risk awareness in encouraging insurance ownership among younger generations.
PERAN LITERASI KEUANGAN, PERSEPSI KEPERCAYAAN, DAN PERSEPSI RISIKO TERHADAP MINAT KALANGAN MUDA DALAM MEMILIKI ASURANSI
STRATEGI TRANSFORMASI DIGITAL DALAM PERBANKAN ISLAM: MENGANALISIS SINERGI TEKNOLOGI LAYANAN MANDIRI DAN CITRA MEREK TERHADAP PILIHAN STRATEGIS GENERASI Z
Digital transformation drives the Islamic banking sector to strengthen service innovation in attracting Generation Z, who are known as digital natives and prioritize convenience, speed, and value alignment in financial services,,. Despite the rapid development of digital technology, the use of Islamic digital banking services among Generation Z still faces challenges compared to conventional banks. This study aims to analyze the influence of Ease of Access based on Self-Service Technology (SST) and Brand Image on Generation Z's decision to become customers of Bank Syariah Indonesia in Kotabaru Regency,. This research employs a quantitative approach with field research methods,. Data were obtained through questionnaires distributed to 100 Generation Z respondents aged 18–28 using purposive sampling techniques,. Data analysis was conducted using multiple linear regression via SPSS software,,. The results show that Ease of Access and Brand Image have a significant effect, both partially and simultaneously, on the decision to become a customer,,. The Ease of Access variable through digital services such as BSI Mobile and BYOND is the most dominant factor, contributing 52.9% to the influence. These findings indicate that service innovation based on Self-Service Technology serves as a primary strategy for enhancing Generation Z's decisions and customer satisfaction in the era of digital transformation in Islamic banking.
QUIET LUXURY MUSLIMAH: BUTTONSCARVES' GLOBAL BRANDING STRATEGY IN SHAPING RELIGIOUS PRESTIGE LIFESTYLE THROUGH INTERNATIONAL FASHION WEEK AND BSLADY CLUB
Contemporary Muslim fashion trends are undergoing a significant transformation with the emergence of the phenomenon of quiet luxury among Muslim women. This development marks a shift in the preferences of the upper-middle class towards modest premium fashion that not only prioritizes compliance with sharia, but also lifestyle exclusivity. This study aims to analyze the global branding strategy of the Buttonscarves brand in shaping religious prestige lifestyle through its participation on the international Fashion Week stage and the management of BSLady Club's exclusive community. Using a descriptive qualitative method with a digital case study approach, data in this study was collected through social media observations, visual campaign documentation, and literature triangulation. The results show that the international legitimacy achieved through various global fashion weeks (such as New York, London, and Dubai) effectively increases the brand's authority in the eyes of the world. On the domestic side, BSLady Club has transformed into a digital consumer tribe that binds consumers strongly through emotional branding and prestige membership. This synergy ultimately turns the practice of Muslim women's fashion consumption into an event to achieve exclusive social status. In conclusion, the integration of global expansion and community management succeeded in constructing an elegant and classy modern Muslim identity. Nevertheless, this phenomenon of symbolic consumption requires a critical review from the perspective of Islamic economic ethics so that the essence of the value of modesty is not reduced by the commodification of status in the digital era.
MODEL STRATEGI PEMASARAN DIGITAL BERBASIS ETIKA BISNIS ISLAM DALAM MENGELOLA CHOICE OVERLOAD PADA PLATFORM E-COMMERCE
The development of e-commerce platforms has provided consumers with a wide range of product choices, promotions, and information, which may lead to the phenomenon of choice overload, a condition in which consumers feel overwhelmed by excessive alternatives. This phenomenon can result in confusion, delayed decision-making, and even purchase abandonment. This study aims to formulate a digital marketing strategy model based on Islamic business ethics for managing choice overload on e-commerce platforms. This research employs a library research method with a descriptive qualitative approach. Data were collected from books, scientific journals, articles, and other relevant literature, and were analyzed qualitatively. The findings reveal that the management of choice overload can be implemented through three main strategies: digital choice simplification, choice architecture design, and digital stimulus regulation. From the perspective of Islamic business ethics, these strategies reflect the principles of taysir (ease), ‘adl (justice), and the prohibition of harm (la darar wa la dirar). Therefore, the proposed model is not only oriented toward marketing effectiveness but also toward consumer protection, comfort, and welfare in digital economic activities.
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ANALISIS KESIAPAN SEKTOR PEMBANGKIT LISTRIK TENAGA UAP (PLTU) BATU BARA DALAM MENGHADAPI IMPLEMENTASI PAJAK KARBON DI INDONESIA : WACANA REGULASI DAN REALISASI ROADMAP GREEN TAX 2026
Indonesia has created a legal framework for a carbon tax under Law No. 7 of 2021 concerning the Harmonization of Tax Regulations, which sets a base rate of IDR 30,000 for each ton of CO2 equivalent. However, the implementation of the carbon tax continues to be delayed despite th target date being 2025. This research shows that the Coal-Fired Power Generation sector, the only industry currently operating within the mandatory Emissions Trading System and with verified data, is ready to implement a carbon tax aligned with the existing regulatory structure. Using a qualitative strategy and methods through analysis of policy documents, laws and regulations (such as Presidential Regulation No. 110/2025), operational data from IDX Carbon and ICAP, and secondary information from the IEA, Climate Action Tracker, and IETA, this research assesses three aspects of sector readiness: technical-operational (monitoring, reporting, and verification systems), financial (ability to absorb costs), and regulatory-institutional (governance alignment). The findings indicate that while the coal-fired power sector has made significant progress during Phase 1 of the ETS (2023-2024), which covers 99 coal-fired power plants connected to PLN, representing 37% of the nation's total generation capacity, significant readiness gaps remain. These gaps include: insufficient ETS liquidity (with less than 500,000 tCO2e insured in the initial compliance year), the lack of a definitive plan to increase the carbon tax rate, incomplete monitoring, reporting, and verification infrastructure, and the absence of a mechanism to transfer carbon costs into electricity prices. As Phase 2 aims to increase coverage to 563 facilities by 2025, including both coal-fired and gas-fired power plants, and given the potential impact of the European Union's Carbon Border Adjustment Mechanism (CBAM) on export competitiveness, the need to address these gaps becomes even more urgent. The study concludes with feasible policy recommendations that align with PR 110/2025 and Indonesia's Nationally Determined Contribution (NDC) objectives.
Prinsip Tabayyun Dalam Transaksi Online Perspektif Hukum Ekonomi Syariah
The development of digital technology has given rise to various forms of online transactions that provide convenience for society. However, behind this convenience, various problems have emerged, such as information manipulation, digital fraud, fake reviews, product mismatches, and unclear agreements that potentially create gharar in transactions. This study aims to analyze the principle of tabayyun in online transactions from the perspective of Islamic Economic Law and its relevance as an instrument to prevent digital information manipulation. The research method used is normative legal research with a conceptual approach and a sharia approach through library research. The results show that the principle of tabayyun has an important position in online transactions as a form of information verification to avoid elements of gharar, tadlis, and dharar. From the perspective of Islamic Economic Law, tabayyun is not only a moral ethic but also a preventive principle in maintaining transparency, justice, and consumer protection within the digital ecosystem. The implementation of tabayyun can be carried out through verification of seller identity, checking product reviews, clarity of contracts, and transparency of information regarding goods or services traded online.
Pengaruh Customer Experience dan Nilai Produk Terhadap Loyalitas Konsumen di Kopi Jaya Cafee Banjarmasin
The purpose this of the researcher is to analyze experience customer and product value whether it can be considered in the decision of consumer loyalty, one of the important aspects in the business sector especially in the coffee shop industry. This research involved a total of 33 customer participants. Quantitative analysis is used to process data. This includes validity tests, reliability, classical assumpti test, multiple linear regression analysis, and hypothesis tests, including T tests, F tests, and determination coefficients this is a using SPSS 26 version software to analyze data that meet the criteria for validity, reliability, and hypothesis testing. The resulting regression equation is as follows: Y = 8,135 + 0,107 (X1) + 0,084 (X2). The decision variables used consumer loyalty (Y), customer experience (X1), and product value (X2). The results of the hypothesis with the T test and the F test show that customer experience and product value have a significant effect on consumer loyalty. In accordance with the coefficient value of determination (R2), which is indicated by the R Squared value of 0,352, the variables of customer experience and product value affect as much as 35,2% and are influenced by other variables by 64,8%.
Apakah Pendidikan dapat Memoderasi Angkatan Kerja terhadap Pengangguran di Kalimantan Selatan?
The unemployment phenomenon due to the imbalance between the number of workers and the available jobs is often a problem that can lower people's living standards. The purpose of this study was to determine the effect of moderation in the level of education at the workforce level on the unemployment rate in South Kalimantan. This study uses a quantitative method with secondary data obtained from the Central Statistics Agency as a data source. Moderate Regression Analysis (MRA) with a time series of 2015-2024 was used as a data analysis technique assisted by Eviews 13. This study found that education is a moderating variable that can moderate the workforce against unemployment. The high level of education taken by prospective workers can solve unemployment conditions because education can encourage workforce productivity.
Burn Rate and Long-Term Sustainability of Indonesian Startups: A Literature Review
This literature review explores the critical relationship between burn rate and the long-term sustainability of startups, with a specific focus on the Indonesian digital economy. Burn rate, the rate at which a startup expends its capital, is defined and its impact on financial stability and survival is analyzed. The study identifies internal factors like aggressive growth strategies and operational inefficiencies, as well as external factors such as competitive pressures and venture capital expectations, that contribute to high burn rates. Effective financial management strategies, including prudent planning, cost control, revenue diversification, and lean operations, are examined as crucial for managing expenditure. The influence of venture capital investment on burn rates and the implications of high burn rates through case studies of startup failures are discussed. Alternative growth strategies prioritizing financial sustainability are also considered. The review concludes by highlighting the unique challenges and opportunities for startups in the Indonesian digital economy, emphasizing the need for capital efficiency and sustainable business models to ensure longevity.
ISLAMIC LAW ANALYSIS ON USED CAR SALES PRACTICES IN TRADITIONAL AND ONLINE MARKETS IN SOUTH KALIMANTAN
This study aims to analyze the practice of used car sales in traditional and online markets in South Kalimantan through the perspective of Islamic law. This study will examine the compliance of these practices with sharia principles, identify potential violations, and provide recommendations for creating a fairer and more transparent buying and selling system in accordance with Islamic teachings. This study uses a qualitative approach with literature study methods, field observations, and in-depth interviews with actors and experts in the automotive sector. The results of the study show significant differences between practices in traditional and online markets, with each having its own challenges and opportunities in the context of sharia compliance. Recommendations provided include increasing Islamic legal literacy, developing more comprehensive regulations, and implementing effective oversight mechanisms.
Reconstruction of Restitution Regulations for Migrant Workers Who Are Victims of Human Trafficking: A Maqashid Sharia Perspective in South Kalimantan
The protection of migrant workers, particularly those who are victims of human trafficking, is a critical issue requiring comprehensive attention. As a country with a significant number of migrant workers, Indonesia bears a fundamental responsibility to provide legal protection. Although Law Number 18 of 2017 has been enacted, the implementation of restitution for victims of human trafficking in South Kalimantan remains suboptimal. Restitution is essential for recovering the material and immaterial losses of victims and serves as a deterrent for perpetrators. This study aims to reconstruct restitution regulations for migrant workers who are victims of human trafficking in South Kalimantan using the Maqashid Sharia perspective, with the goal of creating a more comprehensive, just, and humane protection system. This study employs a socio-legal research method that combines normative and sociological approaches. Normative Approach: Analyzes statutory regulations related to restitution for migrant workers who are victims of human trafficking, including Law No. 21 of 2007 and Law No. 13 of 2006. Sociological Approach examines the implementation of restitution regulations in South Kalimantan and identifies social, economic, and cultural factors that influence their effectiveness. Data collection methods include literature studies, interviews with stakeholders (victims, law enforcement, NGOs), and field observations. The collected data is analyzed qualitatively using descriptive and interpretive methods. The implementation of restitution regulations in South Kalimantan faces multidimensional challenges, such as weak inter-agency coordination, negative stigma toward victims, and low public awareness of victims’ rights. Maqashid Sharia offers a holistic framework for reconstructing restitution regulations through its core principles: Hifdz An-Nafs (Protection of Life): Emphasizes optimal protection and recovery for victims, considering human trafficking a severe violation of human rights, Hifdz Al-Mal (Protection of Property): Acknowledges victims’ rights to lost assets and earnings due to trafficking, Implementation of Maqashid Sharia in restitution regulations can be realized through expanding the scope of restitution (covering both material and immaterial damages), Increasing the amount of compensation, Simplifying the application procedures, Establishing a specialized restitution management institution, Enhancing community involvement in victim support. Reconstructing restitution regulations for migrant worker victims of human trafficking in South Kalimantan from the perspective of Maqashid Sharia is a crucial step to strengthen legal protection. Integrating the values of Maqashid Sharia is expected to foster more comprehensive and meaningful justice for the victims, while also contributing to the prevention and eradication of human trafficking in Indonesia.
The Dynamics of Fatwas by Islamic Scholars and Religious Institutions Regarding Crypto Assets in Indonesia
This study aims to analyze the dynamics of fatwas issued by Islamic scholars and religious institutions regarding cryptocurrency in Indonesia, as well as their implications for society and the economy. In recent years, the development of financial technology, particularly cryptocurrency, has attracted the attention of various stakeholders, including scholars and religious institutions. Using a qualitative approach, this research collects data through in-depth interviews with scholars, economic observers, and members of the community who engage with cryptocurrency. The findings indicate that there are differing views among scholars regarding the legal status of cryptocurrency, influenced by their understanding of Islamic principles and current economic conditions. The fatwas issued by the Indonesian Ulema Council (MUI) and other religious institutions play a crucial role in shaping public attitudes towards cryptocurrency investment. This research is expected to contribute to the understanding of the interaction between Islamic law, financial technology, and the economy in Indonesia.
The Influence of Securities Company Services on Stock Trading Decisions on the Indonesia Stock Exchange
Investment in the capital market, particularly through stocks, is increasingly favored by the Indonesian public as an alternative to achieving financial goals. The role of securities companies as intermediaries between investors and the capital market is crucial in providing services such as trading platforms, research information, and investment education that can influence stock buying and selling decisions. However, investment decisions are not only based on fundamental and technical analysis but are also significantly affected by the quality of services provided by securities companies. Therefore, this study aims to examine the influence of securities company services on stock trading decisions on the Indonesia Stock Exchange. The research method used is quantitative with an associative approach. Data were collected through a survey questionnaire distributed to active investors registered with securities companies who conduct stock transactions on the Indonesia Stock Exchange. The sampling technique used purposive sampling with specific characteristics to obtain representative data. Data analysis was conducted using descriptive statistics and multiple linear regression to test the influence of securities company service variables on stock trading decisions. The results of the study reveal that the quality of services provided by securities companies, including information quality, ease of access, and transaction costs, has a positive and significant impact on investors' stock trading decisions. Investors who are satisfied with the services provided tend to be more confident and loyal in conducting stock transactions. The conclusion of this study emphasizes the importance of improving the quality of services offered by securities companies as a key factor in supporting the growth of investment activity in the Indonesian capital market. Recommendations are made for securities companies to continuously enhance the quality of their platforms, provide accurate and timely information, and offer educational services to ensure that investors' investment decisions are better informed.
Education of Children in the Families of Ulama from the Banjar Ethnic Group: Economic and Social Perspectives
The education of children in the families of ulama from the Banjar ethnic group plays a crucial role in shaping the character and future of the younger generation. Ulama families are responsible not only for academic aspects but also for strengthening moral and spiritual values. In the context of the Banjar ethnic group, where traditions and culture are deeply rooted, the role of ulama as educators and spiritual leaders becomes highly significant. This study aims to explore the interaction between economic and social aspects in the education of children in ulama families. The research method used is a descriptive qualitative approach, with the study conducted in the Banjar region. The subjects of the research consist of several ulama families selected based on specific criteria. Data were collected through in-depth interviews with members of ulama families, and data analysis was performed using thematic analysis techniques to identify the main themes that emerged from the interviews. The results indicate that economic and social aspects interact in determining the quality of children's education. Ulama families tend to have a strong structure and prioritize education, despite facing economic challenges. Social and cultural values in the Banjar community, such as community support and local wisdom, positively contribute to children's education. The synergy between good economic conditions and strong social support can enhance the quality of education received by children in ulama families. The conclusion of this study emphasizes the importance of strengthening educational values in ulama families and leveraging community support. Recommendations are provided for ulama families to continue prioritizing children's education, as well as for policymakers to design programs that support children's education in the context of ulama families. Future research is suggested to explore other factors influencing children's education in ulama families and to conduct longitudinal studies to understand the development of education over time.
The Habituation of Religious Values as a Foundation for Sustainable Economic Empowerment among Elementary School Students
This study aims to analyze the impact of constructing a religious atmosphere habituation on the economic behavior of elementary school students. In the context of increasing moral degradation and globalization challenges, character education based on religious values has become an unavoidable urgency. This research employs a qualitative approach with descriptive-analytical methods, and data were collected through observations, in-depth interviews, and documentation. The results indicate that habituation to religious practices such as group prayers, recitation, and congregational prayers significantly shapes students' character to be more religious, disciplined, honest, frugal, and responsible. These values are reflected in students' economic behavior, characterized by habits of saving, charitable giving, and avoiding consumptive behavior. Additionally, Islamic religious education teachers play a central role in the internalization of Islamic values through an integrative approach, both formally and informally. These findings suggest that a structured religious atmosphere in elementary school can serve as an effective instrument in shaping economic behavior based on Islamic morality. Therefore, enhancing the quality of religious habituation should be a strategic focus in efforts to build a character-driven and competitive generation.
THE INTEGRATION OF ISLAM AND SCIENCE IN VOCATIONAL EDUCATION: AN ECONOMIC PERSPECTIVE ON HUMAN RESOURCE EMPOWERMENT
Vocational educa Vocational education is designed to prepare students to become professional workers equipped with specific applied skills. This paper discusses issues related to vocational education from the perspectives of psychology, sociology, and economics. Through a literature review, the paper identifies challenges and opportunities in the development of vocational education in Indonesia, including certification programs, internship collaborations with international companies, and internationally standardized training. The analysis shows that vocational education plays a crucial role in enhancing the competitiveness of the workforce and meeting labor market demands. In conclusion, vocational education must continue to be developed through collaboration between educational institutions and industry. tion is designed to prepare students to become professional workers equipped with specific applied skills. This paper discusses issues related to vocational education from the perspectives of psychology, sociology, and economics. Through a literature review, the paper identifies challenges and opportunities in the development of vocational education in Indonesia, including certification programs, internship collaborations with international companies, and internationally standardized training. The analysis shows that vocational education plays a crucial role in enhancing the competitiveness of the workforce and meeting labor market demands. In conclusion, vocational education must continue to be developed through collaboration between educational institutions and industry.
Contemporary Islamic Philanthropy:Stock Waqf in the Perspective of MUI Fatwa on Cash Waqf
The digital era has catalyzed fundamental transformations in Islamic philanthropy practices, driving evolution from conventional models toward innovative approaches that leverage modern financial technology. This study explored the role of MUI Fatwa No. 2 of 2002 on Cash Waqf as the normative basis for legitimizing stock waqf within the context of contemporary Islamic philanthropy in Indonesia. Using a qualitative approach with library research methods, this study analyzed MUI fatwa documents, legislation, and relevant literature through content analysis techniques. The results indicate that the MUI Fatwa bridges a paradigmatic shift in the understanding of waqf jurisprudence by transitioning from a textualist interpretation to a contextual approach, thereby opening methodological space for the diversification of modern waqf instruments. The expansion of the definition of cash waqf to include “securities” provides a solid normative foundation for the development of stock waqf. The implementation of stock waqf has been supported by an adequate regulatory hierarchy, but it still faces challenges in the form of a lack of specific regulations and the absence of specific fatwas. Stock waqf represents a synthesis of classical Islamic philanthropic traditions with the needs of digital economic empowerment, in line with the principles of maqasid syariah in optimizing communal welfare. This study recommends the need for the formulation of specific fatwas on stock waqf and the development of comprehensive technical regulations to optimize the potential of stock waqf innovation as a model of contemporary Islamic philanthropy.
The Impact of Court Decisions in Hate Speech Cases on Indonesia’s Economy
Hate speech has become a growing phenomenon in Indonesia in recent years. According to data from the National Human Rights Commission (Komnas HAM), the number of hate speech cases in Indonesia increased from 1,581 cases in 2020 to 1,960 cases in 2021. Hate speech not only can affect national harmony and unity but also can impact Indonesia's economic stability. In several cases, hate speech has triggered conflicts and violence, which can affect investment and economic growth. Moreover, hate speech can also impact Indonesia's reputation internationally, affecting trade and investment. Court decisions in hate speech cases can influence Indonesia's economy in several ways. Decisions that are firm and fair can increase public trust in the legal system and government institutions, thereby increasing investment and economic growth. However, decisions that are unfair or lenient can negatively impact Indonesia's economy. This study aims to analyze the influence of court decisions on hate speech cases on the Indonesian economy. This research is expected to contribute to understanding the impact of court decisions on hate speech cases on the Indonesian economy and provide recommendations for improving Indonesia's economic stability. The research method used is normative legal research, analyzing data obtained from court decisions on hate speech cases, relevant legislation, and literature related to the research topic. The research results show that court decisions on hate speech cases can influence Indonesia's economy in several ways, including increasing public trust in the legal system and government institutions, reducing social tranquility and triggering conflicts, impacting Indonesia's international reputation, and increasing public awareness of the importance of respecting others' rights and not engaging in hate speech. This study also finds that firm and fair court decisions can improve Indonesia's economic stability, while unfair or lenient decisions can negatively impact Indonesia's economy.
Analysis Of Zakat Fund Management Strategy At Nu Care Lazisnu Mwc Ngasem Kediri
Zakat mal is one of the important instruments in Islamic economics that functions for wealth redistribution and poverty alleviation. This research uses a qualitative approach with data collection methods through interviews, observations, and documentation studies. The essence of this research methodology is to analyse the management and management strategies of zakat mal funds at NU Care LAZISNU MWC Ngasem Kediri. The result of the analysis is showed that NU Care LAZISNU MWC Ngasem Kediri has implemented several strategies in the management of zakat mal funds, including effective fundraising, transparency in financial reports, as well as sustainable community empowerment programmes. However, there are still challenges in terms of socialisation and public understanding of the importance of zakat. The researcher recommends the need for increased education and more intensive campaigns to increase community participation in giving zakat. Thus, this research is expected to contribute to the development of science in the field of Islamic economics and provide input for zakat managers in improving the effectiveness of the management of mal zakat funds.
The Construction of Islamic Economics: An Effort to Improve Community Welfare at Baitul Muamalat Al-Hikmah Pondok Pesantren Nurul Huda, Blora, Central Java
Islamic economic construction is one approach that is believed to be able to improve community welfare. Baitul Muamalat (BMA) Al Hikmah Pondok Pesantren Nurul Huda, Blora, Central Java, has practiced Islamic economic activities for the welfare of the community. Based on the social construction framework, this article aims to explore the construction of the Islamic economy conducted by BMA Al Hikmah Pondok Pesantren Nurul Huda, Blora, Central Java. Using a qualitative method, this study collected data through observation, in-depth interviews, and documentation studies. The results showed that the implementation of Islamic economics at BMA Al Hikmah Pondok Pesantren Nurul Huda is carried out through various sharia-based economic activities, such as sharia cooperatives, Islamic-based businesses, and social activities such as house renovations for the surrounding community. This article finds that sharia-based economic activities carried out by BMA Al Hikmah Pondok Pesantren Nurul Huda play a role in providing knowledge and enriching people's experience in applying the principles of Islamic economics as a construction of Islamic economics. This article recommends optimizing Islamic economic governance through increasing the capacity of human resources, strengthening cooperation networks with other Islamic economic institutions, and developing Islamic business innovations so that economic benefits can be felt more widely by the community.
THE IMPLICATION OF GREEN MARKETING IN THE DIGITAL ERA A MAQASHID SHARIA PERSPECTIVE
Green marketing has become an essential strategy in addressing environmental challenges and climate change. In the digital era, green marketing not only focuses on environmentally friendly products but also utilizes digital technology to enhance consumer awareness and participation. However, the implementation of green marketing needs to be examined from the perspective of Maqashid Sharia, which emphasizes the protection of key elements: religion (din), life (nafs), intellect (aql), progeny (nasl), environment (bi’ah), and wealth (mal). This study aims to analyze the implications of green marketing in the digital era within the framework of Maqashid Sharia, as well as to identify the challenges and opportunities that arise. Using a qualitative approach and literature study, the research finds that green marketing in the digital era can contribute to the protection of the environment (hifzh al-bi’ah) as part of hifzh al-nafs and hifzh al-mal. Monitoring is required to ensure that green marketing practices do not violate Sharia principles, such as avoiding gharar (uncertainty) and maysir (speculation). The findings of this study are expected to provide recommendations for business practitioners and regulators in developing green marketing strategies that align with Sharia principles and support sustainable development.
An Analysis of ROA and EPS on Dividend Policy of PT Indofood Sukses Makmur Tbk's Manufacturing Shares During the 2020–2024 Period
This research is based on the increase in share dividends in the Manufacturing sector, especially INDF (Indofood), which has continued to experience quite good increases over the last 5 years. And this share is also included in the sharia shares listed on the Jakarta Islamic Index 70 (JII70). Therefore, this research tries to find factors that influence the increase in dividends on this stock and finds two variables that may have an influence, namely ROA and EPS. Both have a positive influence on INDF share dividends. This research uses a quantitative descriptive method and the data required in this research is data originating from financial reports obtained through the official INDF stock website, namely from PT. Indofood Sukses Makmur Tbk. The research results show that the ROA and EPS variables simultaneously have a significant effect on dividends. And partially both also have a positive effect but are not significant.
Islamic Work-Life Balance Based on Maqasid Shariah: Criticism of Hustle Culture
The phenomenon of hustle culture that emphasizes unlimited work often comes at the expense of work-life balance. This research aims to criticize hustle culture from an Islamic perspective by using the concept of work-life balance based on maqasid shariah. This study uses a literature study method with qualitative analysis of various relevant literature sources. The results of this study found that hustle culture is an unsustainable practice and not following the principle of balance in Islam which emphasizes balance in five aspects of Hifz al-Din, Hifz al-Nafs, Hifz al-Aql, Hifz al-Mal, and Hifz al-Nasl. This research offers a work-life balance based on Maqasid Syariah to create a healthier, ethical, and sustainable work-life balance following Islamic principles.
Optimizing Human Resources in South Kalimantan as a Foundation for the Golden Generation and a Sustainable Economy
This study aims to analyze the strategy for optimizing human resources (HR) in South Kalimantan as a foundation for achieving Indonesia’s Golden Generation 2045 and promoting sustainable economic development. South Kalimantan possesses significant demographic potential, dominated by a productive-age population. However, it continues to face serious challenges, including high rates of child marriage, a stunting prevalence of 27.8%, and low absorption of secondary school graduates into the labor market. Employing a qualitative descriptive approach, this research is based on literature review and document analysis, drawing data from BPS, Bappenas, and regional development policy documents. The analysis framework is grounded in Human Capital Theory (Gary Becker), Sustainable Development (Brundtland Report), Social Capital Theory (Robert Putnam), and the Islamic legal theory of maqāṣid al-sharī‘ah, which underscores the importance of education, health, child protection, and economic empowerment. The findings reveal that HR optimization must involve holistic strategies, including the prevention of child marriage, improvement of child nutrition and education, strengthening of vocational training, and stronger collaboration between education and industry sectors. Investment in human resources from a multidimensional perspective is key not only to producing a capable and ethical generation but also to building a resilient, equitable, and sustainable regional economy amidst growing global and local challenges. This study recommends transformative approaches rooted in Islamic ethical values, social justice, and inclusive development as a policy foundation for human capital advancement in South Kalimantan. This study aims to analyze the strategy for optimizing human resources (HR) in South Kalimantan as a foundation for achieving Indonesia’s Golden Generation 2045 and promoting sustainable economic development. South Kalimantan possesses significant demographic potential, dominated by a productive-age population. However, it continues to face serious challenges, including high rates of child marriage, a stunting prevalence of 27.8%, and low absorption of secondary school graduates into the labor market. Employing a qualitative descriptive approach, this research is based on literature review and document analysis, drawing data from BPS, Bappenas, and regional development policy documents. The analysis framework is grounded in Human Capital Theory (Gary Becker), Sustainable Development (Brundtland Report), Social Capital Theory (Robert Putnam), and the Islamic legal theory of maqāṣid al-sharī‘ah, which underscores the importance of education, health, child protection, and economic empowerment. The findings reveal that HR optimization must involve holistic strategies, including the prevention of child marriage, improvement of child nutrition and education, strengthening of vocational training, and stronger collaboration between education and industry sectors. Investment in human resources from a multidimensional perspective is key not only to producing a capable and ethical generation but also to building a resilient, equitable, and sustainable regional economy amidst growing global and local challenges. This study recommends transformative approaches rooted in Islamic ethical values, social justice, and inclusive development as a policy foundation for human capital advancement in South Kalimantan.
The Influence of Digitalization, Service Quality, and Product Quality on Public Fashion Shopping Preferences Toward Local MSMEs in Martapura Kota Distric
This study aims to analyze the influence of digitalization, service quality, and product quality on public fashion shopping preferences toward local MSMEs in the Martapura Kota District. The research employed a quantitative approach involving 100 respondents selected through purposive sampling techniques. Data analysis was conducted using multiple linear regression. The partial test results (t-test) indicate that all three independent variables—digitalization, service quality, and product quality—have a significant influence on shopping preferences. The simultaneous test (F-test) also shows that the three variables collectively have a significant impact on shopping preferences. The coefficient of determination (R²) of 0.385 indicates that 38.5% of the variation in shopping preferences can be explained by these three variables. The findings suggest that optimizing digitalization, enhancing service quality, and maintaining high product quality are essential strategies for attracting consumer interest in local MSMEs.
Islamic Philanthropy in Indonesia : A Bibliometric Analysis
The intensive national development and welfare improvement initiatives currently underway have not succeeded in eradicating socioeconomic inequities. In order to close this social divide in a nation where Muslims make up the majority, the community must contribute by using Islamic charity, which comprises zakat, infaq, alms, and waqf, as a remedy. The goal of this study is to examine the trends in the growth of research publications on Islamic philanthropy from 2015 to 2022, along with topics that are frequently discussed, and to determine the opportunities on topics that are still under-researched so that they can serve as resources for future scholars. The technique employed is descriptive quantitative with mapping visualization through bibliometric analysis. The findings revealed that there were ups and downs in the growth of philanthropy-related research publications in Indonesia between 2015 and 2022, with 2022 recording the highest number of publications (a total of 37 scientific papers) and 2016 and 2017 recording the lowest (a total of only 5 scientific papers). Islamic charity, Islamic philanthropic organizations, zakat, and Indonesia are the most frequently searched keywords. Very little research has been done on the terms waqf, ziswaf empowerment models, management and finance of Islamic charity, and Islamic philanthropy movements, indicating that these topics can be utilized as references for future study.
Supervision Implementation of Zakat Management in South Kalimantan: Challenge And Solution
This study aims to analyze the effectiveness of oversight in zakat management in Indonesia, particularly in South Kalimantan Province. Zakat, as an important instrument in the Islamic financial system, holds great potential to improve the social and economic welfare of the ummah. However, effective and transparent zakat management heavily relies on a strong supervisory system. In recent years, zakat management has come under sharp scrutiny from the media and the public due to the discovery of anomalies indicating mismanagement and misuse of zakat funds. These phenomena raise the same question among various groups: has the supervision of zakat institutions been carried out properly? This involves the role of the Ministry of Religious Affairs as regulator, and the National Zakat Board (BAZNAS) as operator and provider of recommendations for the operation of Zakat Collecting Agencies (LAZ). This is a qualitative empirical study involving observations and interviews with relevant parties to obtain primary data. Literature review and document analysis of regulations, reports, and previous studies on zakat management were used to gather secondary data. The primary data were analyzed using multi-case analysis techniques, while the secondary data were examined using the three-stream analysis method: data reduction, data display, and conclusion drawing. The study applies both a juridical (legal science) approach and an economic approach, particularly management theories. Supervision of zakat institutions in South Kalimantan remains weak, tends to be passive, and relies on community reports. The main factors contributing to this weakness include limited human resources, inadequate facilities, low budgets, and a cultural tendency of the public to entrust zakat to unlicensed institutions. Transparency, accountability, and responsibility are also lacking. It is time for the government to adopt a more proactive supervisory model, such as that used by the Financial Services Authority (OJK), through Compliance-Based Supervision and Risk-Based Supervision approaches.