https://ojs.ibm.ac.id/index.php/dirham/issue/feed DIRHAM : Jurnal Ekonomi Islam 2024-09-23T14:36:41+00:00 Puti Khairani Rijadi jurnaldirham@ibm.ac.id Open Journal Systems <p style="text-align: justify;"><strong>DIRHAM : Jurnal Ekonomi Islam</strong> merupakan jurnal ilmiah yang dikelola oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Bisnis Muhammadiyah Bekasi (IBM Bekasi), dan diterbitkan oleh Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis (FEB) IBM Bekasi. Jurnal ini membahas kajian terkait Mikro Islam, Makro Islam, Lembaga Keuangan Syariah, Perbankan Syariah, ZISWAF, Manajemen Pemasaran Syariah, Pasar Modal Syariah, Akuntansi Syariah, Lembaga Keuangan Syariah dan sebagainya. Jurnal DIRHAM terbit setiap dua kali dalam setahun pada bulan Januari dan Juni.</p> https://ojs.ibm.ac.id/index.php/dirham/article/view/383 IMPLEMENTASI MANAJEMEN KEUANGAN SYARIAH PADA PONDOK PESANTREN MUSLIMAH SEJATI 2024-09-23T14:36:41+00:00 Riyka Apriyanti riykaaprianti23@gmail.com Wahidin Musta'in Billah wahidin@ibm.ac.id <p><em>Pondok Pesantren Muslimah Sejati, as an Islamic educational institution, seeks to implement sharia financial management. This study aims to identify the challenges faced in the implementation. This research analyzes the internal and external factors that influence the implementation of sharia principles in the financial management of Islamic boarding schools. The results of the study are expected to provide recommendations for solutions to overcome existing obstacles and improve the effectiveness of the implementation of Islamic financial management. This research method uses qualitative research methods that produce data that cannot be achieved using statistical procedures. The type of research is descriptive qualitative, where the data generated are descriptions and images. The result of this study indicates that by implementing good financial practices, the boarding school can ensure that all educational and operational activities run smoothly, resources are used efficiently, and the goals of the boarding school are achieved.</em></p> 2024-06-02T00:00:00+00:00 Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam https://ojs.ibm.ac.id/index.php/dirham/article/view/325 PENGARUH TRANSPARANSI DAN REPUTASI TERHADAP MINAT MUZAKKI MEMBAYAR ZIS 2024-06-21T00:43:10+00:00 Muhammad Rifki Firdaus Putra firdausrifki0.rf@gmail.com Muhammad Nur Ishak nurishak@ibm.ac.id <p><em>This study aimed to examine the impact of transparency and reputation on muzakki's concern about paying zakat in Baznas, Bekasi City. The research was conducted through survey questionnaires distributed to 322 muzakki who made zakat payments in BAZNAS, Bekasi City. Data analysis was performed using a random sampling model with the SPSS program. The findings indicated that transparency positively influences muzakki's concern about paying zakat, and reputation positively affects muzakki's trust in paying zakat.</em></p> 2024-06-02T00:00:00+00:00 Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam https://ojs.ibm.ac.id/index.php/dirham/article/view/326 KEBIJAKAN FISKAL DI INDONESIA DALAM PERSPEKTIF ISLAM 2024-06-21T01:19:40+00:00 Della Tri Juwita Sari dellatrijuita01@gmail.com Rosi Apriani aprianirosi208@gmail.com Soneta Mariska Sonetamariska005@gmail.com Faisal Hidayat faisalhidayat@uinbukittinggi.ac.id <p><em>The role of the state in Islam to maintain economic stability, ensuring the elwfare of its people. To achieve welfare, the government needs policy, namely fiscal policy. Expenditure budgets in Islam aims to achieve a society whose wealth is in accordance with material and spiritual values. The method used is literature study method where this method collect and searches for various information that can be obtained relevantly through books, articles, journals, and electronic sources such as eBook, website and others that support the search for information about&nbsp; fiscal policy in Indonesia the results of study are fiscal policy in Indonesia the perspective of Islamic economics. Fiscal policy consists of revenue and expenditure. In general, fiscal policy sourced from taxes in contrast to Islam the term tax is als called Dharibah. Fiscal policy based on Islam provides maslahah for community but the implementation of the policy will be hampered because Indonesia is based on the Law and Pancasila.</em></p> 2024-06-02T00:00:00+00:00 Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam https://ojs.ibm.ac.id/index.php/dirham/article/view/282 KEBIJAKAN FISKAL ZAMAN ABU BAKAR AS-SIDDIQ DAN UMAR BIN KHATTAB 2024-05-08T01:57:56+00:00 Refliani Refliani refliani1804@gmail.com Sri Indah Lestari indahleestari2002@gmail.com Syarif Hidayatullah syarifhd784@gmail.com Faisal Hidayat faisalhidayat@uinbukittinggi.ac.id <p><em>The objective of this article is to elucidate the fiscal policy system and its obstacles during the caliphates of Abu Bakr as-Siddiq and Umar Bin Khattab. In the realm of economics, fiscal policy is a tool for regulating a country's economic system by managing state revenues and expenditures to ensure economic stability and prosperity. This article employs a literature study method. The results indicate that under Abu Bakr, fiscal policy prioritized zakat as the main source of state revenue and included tax collection from non-Muslims. Challenges during his reign included rebellions that disrupted economic activities and groups unwilling to pay zakat, leading to reduced state revenues. Under Umar Bin Khattab's leadership, fiscal policy focused on the development of the Baitul Mal institution, regulation of land ownership, and enforcement of zakat, ushr, khums, non-Muslim alms, kharaj, Fai', and jizyah. All state revenues were allocated for the welfare of Muslims and development projects. A significant economic challenge during Umar's reign was the Ramadah year crisis, caused by a prolonged drought.</em></p> 2024-06-02T00:00:00+00:00 Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam https://ojs.ibm.ac.id/index.php/dirham/article/view/274 RE-ADVOKASI ANGGARAN SAAT CORONA DALAM PERSPEKTIF EKONOMI ISLAM 2024-05-06T04:45:07+00:00 Tasya Taqia Salsabila tasyataqia@gmail.com Ridwan Febrian ridwanfebrianr@gmail.com Lusi Rahmaika Putri Yani lusirahmaika92@gmail.com Faisal Hidayat faisalhidayat@uinbukittinggi.ac.id <p>The Covid-19 pandemic has profoundly impacted various facets of life, particularly the global economy. Numerous nations have found it necessary to reallocate budgets to address both the health crisis and the subsequent economic recovery efforts. From an Islamic standpoint, the allocation of funds during emergencies like pandemics is guided by distinct guidelines and principles. This study aims to assess governmental budget advocacy during the Covid-19 pandemic through the lens of Sharia rules and values. The primary focus lies in scrutinizing expenditure priorities based on maqasid Sharia and the welfare of the populace. The methodology employed involves a literature review, gathering data from diverse sources concerning state budgeting, fiscal policies amid the pandemic, and Islamic economic principles. Findings highlight the imperative to prioritize safeguarding life (hifdz nafs) and property (hifdz maal) as the principal objectives of Sharia-compliant budget allocation. Ensuring the fulfillment of basic needs, particularly among vulnerable groups, must be prioritized to uphold public welfare. Additionally, efforts towards economic recovery are crucial for maintaining the country's financial stability. This research contributes to fostering a coherent discourse on budget re-advocacy aligned with Islamic principles in navigating crisis scenarios such as pandemics</p> 2024-06-02T00:00:00+00:00 Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam