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All Journal Jurnal Administrasi Bisnis Hukum Islam An-Nisbah: Jurnal Ekonomi Syariah Jurnal Ekonomi & Keuangan Islam AFEBI Islamic Finance and Economic Review Jurnal Riset Ekonomi Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Roisatun Kasanah
Islamic Economics Departement, Faculty Of Economics And Business, Airlangga University, Surabaya, Indonesia
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGELOLAAN DANA HAJI SEBAGAI BENTUK MANAJEMEN KEUANGAN PUBLIK Kasanah, Roisatun
An-Nisbah: Jurnal Ekonomi Syariah Vol 8 No 2 (2021): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v8i2.4487

Abstract

Penelitian ini bertujuan untuk memberikan gambaran terkait mekanisme pengelolaan dan investasi dana haji yang ada di negara dengan penduduk mayoritas muslim. Negara yang dipilih dalam penelitian ini adalah Indonesia dan Malaysia. Penelitian dalam tulisan ini adalah penelitian kepustakaan, yakni penelitian yang data-data dan informasinya diperoleh dari sumber pustaka (bacaan) baik berupa buku-buku, hasil penelitian, berita dan bahan bacaan yang lainnya. Dari hasil penelitian didisimpulkan bahwa dana haji harus dikelola secara taransparan dan akuntabel serta selalu mengutamakan prinsip kehati-hatian karena dana haji tujuan utamanya adalah kegiatan ibadah yang termasuk dalam rukun islam, bukan untuk mencari keuntungan. Pemerintah harus bisa meningkatkan kepercayaan dari masyarakat dengan selalu meningkatkan pelayanan dan tata Kelola yang baik (good governance) dalam menjalankan tugasnya. Dana haji memiliki potensi yang sangat besar dan pengelolaannya harus ditujukan untuk kemaslahatan umat sebesar-besarnya.
ANALISIS KINERJA REKSA DANA SYARIAH DENGAN METODE SHARPE (Studi Pada Reksa Dana Pendapatan Tetap dan Campuran Periode 2015-2017) Roisatun Kasanah; Saparila Worokinasih
Jurnal Administrasi Bisnis Vol 60, No 1 (2018): JULI
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Abstract

This study aims to determine the performance difference between fixed income sharia mutual fund  and  mix sharia mutual funds  with each benchmark. Benchmark used for fixed income mutual funds is IRDPT (fixed income mutual fund index) and mixed sharia mutual funds is IRDCP (Mixed Mutual Funds Index). This research is also conducted to know the performance comparison between fixed income sharia mutual fund and mixed sharia mutual fund. The study was conducted on 7 fixed-income mutual fund products and 16 mixed sharia mutual funds with research period during 2015-2017. This research used statistical analysis technique independet sample t test. The results showed that there was no significant difference performance between fixed income sharia mutual funds with IRDPT benchmark and there was no significant difference between mixed sharia mutual fund performance with IRDCP benchmark. Comparison between fixed income sharia mutual funds and mixed mutual funds shows a significant difference with the performance results of fixed income sharia mutual fund  outperformKeywords: Sharia Mutual Fund, Sharpe Method, Investment Manager, Benchmark ABSTRAK Penelitian ini bertujuan untuk mengetahui perbedaan kinerja antara reksa dana syariah pendapatan tetap dan reksa dana syariah campuran dengan masing-masing benchmark (pembanding). Pembanding yang digunakan adalah IRDPT (Indeks Reksa Dana Pendapatan Tetap) untuk reksa dana syariah pendapatan tetap dan IRDCP (Indeks Reksa Dana Campuran) untuk reksa dana syariah campuran. Penelitian ini juga dilakukan untuk mengetahui perbandingan kinerja antara reksa dana syariah pendapatan tetap dan reksa dana syariah campuran. Penelitian dilakukan pada 7 produk reksa dana syariah pendapatan tetap dan 16 reksa dana syariah campuran dengan periode penelitian selama tahun 2015-2017. Perbedaan kinerja diukur dengan teknik analisis statistik independet sample t test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan kinerja sharpe yang signifikan antara reksa dana syariah pendapatan tetap dengan benchmark IRDPT dan tidak terdapat perbedaan kinerja sharpe signifikan antara reksa dana syariah campuran dengan benchmark IRDCP. Perbandingan antara reksa dana syariah pendapatan tetap dan reksa dana syariah campuran menunjukkan perbedaan yang signifikan dengan hasil kinerja sharpe reksa dana syariah pendapatan tetap outperform (lebih baik). Kata Kunci: Reksa Dana Syariah, Metode Sharpe, Manajer Investasi, Benchmark (pembanding)
Role and Position of Public Debt in Islamic Fiscal Policy in Indonesia Roisatun Kasanah; Muhamad Nafik Hadi Ryandono
AFEBI Islamic Finance and Economic Review Vol 6, No 01 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i01.379

Abstract

This study tries to provide an overview of the role and position of public debt in Islamic fiscal policy by collecting information from books, journals, scientific articles and official news related to fiscal policy in Indonesia. From the results of the analysis, the researcher found that although there are several opinions that suggest the use of public debt is permissible in overcoming the budget deficit that occurs in the state, there are still provisions that must be considered such as debt schemes that do not use interest or the practice of usury and only carried out in circumstances emergency and intended for meeting the needs that are important to the community. In addition, although debt instruments have beneficial values for the economy, there are many things that must be considered such as good management of the government, good political conditions, and efficiency and the absence of corruption or other illegal acts. In Islamic fiscal policy, there are various alternative sources of state income that have enormous potential through zakat, infaq, alms, and endowments. In addition, the use of debt instruments can be carried out in accordance with Islamic rules through the concept of mudaraba, musyarakah, and buying and selling business contracts.
Macroeconomic’s effect on Islamic and conventional banking profitability: Evidence from Indonesian dual-banking system Achmad Fadlil Abidillah; Roisatun Kasanah; Sulistya Rusgianto
Jurnal Ekonomi & Keuangan Islam Volume 8 No. 1, January 2022
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol8.iss1.art1

Abstract

Purpose – This paper aims to analyze the effect of macroeconomic and global crisis variables on Islamic and conventional banking profitability, evidence from Indonesian dual-banking system.Methodology – Time-series data from 2008q1–2021q2 were analyzed using an Autoregressive Distributed Lag (ARDL) model. This method can describe both long run and short run equilibrium between banking profitability and macroeconomic variables.Findings – The results point out that in a long run model, sharia banking's profitability is more resistant to macroeconomics shock than conventional's. Then, in a short run model, sharia's ROA and conventional's ROA face different effects of economic growth, exchange rate, and global crisis. Sharia's NPM is more affected by macroeconomic variables than conventional's.Originality – This study used an ARDL model to develop a dynamic relation between macroeconomic variables and dual bankings profitability.
Assessing the internal factor affecting the bank profitability in Indonesia: Case of dual banking system Roisatun Kasanah; Achmad Fadlil Abidillah; Sulistya Rusgianto
Jurnal Ekonomi & Keuangan Islam Volume 8 No. 2, July 2022
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol8.iss2.art2

Abstract

Purpose – In an uncertain economic condition, maintaining companies’ profitability is essential. This study aims to analyze and assess the factors that affect bank profitability by focusing on internal factors such as capital, size, asset quality, and liquidity risk. This study also observed the effect of Islamic and conventional banking in Indonesia with a comprehensive profitability analysis as measured by ROA, ROE, and NIM/NOM.Methodology – The method used in this research was panel data regression. The data studied were derived from the quarterly reports of Islamic and conventional banking in Indonesia for five years, from 2016 to 2020.Findings – The results showed that conventional banking in Indonesia had a higher level of profitability than Islamic banking. The profitability of conventional banks is significantly influenced by the level of equity, size, CKPN, and LDR. On the other hand, Islamic banking in Indonesia generally has a lower level of profitability, but in terms of individual performance, the value was not inferior to conventional banking. Variables that significantly influence the profitability of Islamic banking included equity, CKPN, and FDR.Implication – Banks in Indonesia must improve their performance so that the development of asset size can be in line with the level of profitability generated, maintain asset quality so that the health of the bank is maintained, and has proportional equity and LDR/FDR value.Originality – This research used three profitability ratios: ROA, ROE, and NIM/NOM, and analyzed Islamic and conventional banking, considering that Indonesia has a dual banking system, so the analysis carried out was more comprehensive.
PRINSIP IQTISHODUNA DALAM PRAKTIK KONSUMSI MUSLIM Roisatun Kasanah
Hukum Islam Vol 22, No 1 (2022): HUKUM KELUARGA DAN MUAMALAH
Publisher : Fakultas Syariah dan hukum Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jhi.v22i1.12293

Abstract

This study aims to provide an overview of the principles of iqtishoduna in Muslim consumption practices and the interpretation of iqtishoduna from various cultural perspectives and social interactions in Muslim society. This research is included in library research, namely research in which data and information are obtained and collected from library sources (reading) in the form of books, research results, news, and other reading materials. The researcher found that consumption practices that are in accordance with the Iqtishoduna principles, namely fair, balanced, moderate, and simple, are very important to achieve benefits for individuals and the environment, including social. society, and nature. There are various opinions regarding consumption practices that are in accordance with the iqtishoduna principle and its relationship to materialism due to the different interpretations of each individual. Cultural differences and social interactions between community groups are also factors that influence Muslim understanding of consumption in accordance with the iqtishoduna principle.
Pengaruh Struktur Modal dan Kebijakan Dividen terhadap Nilai Perusahaan pada DES Sektor Halal Ariyanti, Dila Iska; Achmad Budi Susetyo; Roisatun Kasanah
Jurnal Riset Ekonomi Syariah Volume 4, No. 2, Desember 2024 Jurnal Riset Ekonomi Syariah (JRES)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jres.v4i2.5428

Abstract

Abstrak. Berdasarkan State of the Global Islamic Economy tahun 2021, pengeluaran umat Islam untuk makanan halal mencapai 1,27 triliun US$ dan diperkirakan akan mencapai 1,67 triliun US$ pada tahun 2025. Industri barang konsumsi adalah perusahaan yang tergantung pada investasi modal untuk kelangsungan bisnisnya. Penelitian ini bertujuan untuk meneliti bagaimana struktur modal memengaruhi nilai perusahaan, pengaruh kebijakan dividen, serta pengaruh simultan dari struktur modal dan kebijakan dividen terhadap nilai perusahaan di Daftar Efek Syariah sektor halal tahun 2018-2022. Metode penelitian yang dipakai adalah metode kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan adalah data sekunder dan dikumpulkan melalui studi pustaka serta dokumen. Penelitian menemukan bahwa struktur modal memiliki dampak negatif pada nilai perusahaan, sementara kebijakan dividen memiliki dampak positif pada nilai perusahaan. Selain itu, struktur modal dan kebijakan dividen secara bersama-sama berpengaruh pada nilai perusahaan di DES Sektor Halal pada tahun 2018-2022. Abstract. According to the State of the Global Islamic Economy in 2021, Muslim spending on halal food reached US$1.27 trillion and is expected to reach US$1.67 trillion by 2025. The consumer goods industry is a company that depends on capital investment for its business continuity. This study aims to examine how capital structure affects firm value, the effect of dividend policy, and the simultaneous effect of capital structure and dividend policy on firm value in the halal sector Sharia Securities List 2018-2022. The research method used is quantitative method with associative research type. The data used is secondary data and collected through literature and document studies. The study found that capital structure has a negative impact on firm value, while dividend policy has a positive impact on firm value. In addition, capital structure and dividend policy jointly affect firm value in DES Halal Sector in 2018-2022.
Analisis Tantangan Pelaksanaan Zakat Sebagai Pengurang Penghasilan Kena Pajak: Optimalisasi Sinergi Zakat dan Pajak di Indonesia Siti Zubaidah; Roisatun Kasanah; Fitria Idham Chalid; Nurhisna; Anik Sunariyah; Enni Endriyati; Achmad Budi Susetyo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8750

Abstract

Law Number 36 of 2008 concerning Income Tax and also Law Number 23 of 2011 concerning Zakat Management which states that zakat can be a deduction from Taxable Income (PKP). However, in terms of implementation, it has not been optimal. The purpose of this study is to analyze the challenges in the implementation of zakat as a deduction from PKP and the optimization of the synergy of zakat and tax in Indonesia. This study uses a qualitative descriptive research approach with the library research method. The results of this study state that the challenges that make it less than optimal include low public understanding, minimal information obtained and not all people pay zakat at BAZ or LAZ due to lack of trust in the institution. Therefore, optimization of the synergy of zakat and tax must be carried out by conducting socialization to both the Directorate General of Taxes and also BAZ or LAZ, increasing the credibility of BAZ and LAZ, and exploring the potential of zakat with a direct tax deduction policy (tax credit). This study provides implications for each stakeholder to synergize in socializing zakat as a deduction from PKP.
Co-Authors Achmad Budi Susetyo Achmad Fadlil Abidillah Achmad Fadlil Abidillah Anik Sunariyah Ariyanti, Dila Iska Enni Endriyati Fitria Idham Chalid Muhamad Nafik Hadi Ryandono, Muhamad Nafik Nurhisna Saparila Worokinasih Siti Zubaidah Sulistya Rusgianto