IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita <p align="justify">IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita published in printed form and online, published by LPPM Publishing &amp; Printing under the auspices of Pusat Penelitian dan Pengabdian Masyarakat of Sekolah Tinggi Ilmu Ekonomi Syariah Bengkalis. IQTISHADUNA is expected to be able to add economic insights, especially Islamic economics for academics, practitioners, researchers, policymakers (regulators), students and other parties who are interested in developing economic knowledge and practice. IQTISHADUNA accepts written contributions from various parties both in the form of field research and library research or the results of thought.<br><strong>Print ISSN:&nbsp;</strong> <a title="Cek ISSN LIPI" href="" target="_blank" rel="noopener"><strong>2303-3568</strong></a><br><strong>Online ISSN: </strong><a title="Cek ISSN LIPI" href="" target="_blank" rel="noopener"><strong>2684-8228</strong></a><br><strong>DOI: <a href="" target="_blank" rel="noopener">10.46367/iqtishaduna</a></strong><br><strong>Accreditation:</strong> <em>in progress</em><br><strong>Editor in Chief:</strong> Khodijah Ishak<br><strong>Language:</strong> Bahasa Indonesia and English<br><strong>Author Fees/APC:</strong> Free<br><strong>Publication Frequency:</strong> <strong>June</strong> and <strong>December</strong> each year.</p> en-US (Khodijah Ishak) (Decky Hendarsyah) Tue, 29 Jun 2021 11:36:13 +0700 OJS 60 Pengaruh Intensitas Aset Tetap, Tingkat Hutang Dan Kompensasi Dewan Komisaris Dan Direksi Terhadap Manajemen Pajak <p align="justify">The aim of this study is to determine the impact on tax management of the fixed asset intensity, debt level, and compensation of the board of commissioners and directors in manufacturing companies listed on the Indonesian Stock Exchange. This is a quantitative analysis that employed the purposive sampling approach to obtain a sample of 29 businesses. The data used is secondary data from financial reports on manufacturing firms that were listed on the Indonesian Stock Exchange between 2015 and 2019. Multiple linear regressions used to evaluate the data. The findings indicate that the intensity of fixed assets has an effect on tax management, the amount of debt has no effect on tax management, and compensation for commissioners and directors has no effect on tax management. Simultaneously, the intensity of fixed assets, the amount of debt, and board of commissioners and director salaries all have a huge impact on tax management.</p> Fadilah Nurfitriani, Angga Hidayat Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 10:07:47 +0700 Al-Musahamah Akad Mechanism In Joint-Stock Company: A Contemporary Study Of Share Diksi <p align="justify">The <em>musyarakah al-musahamah</em> agreement in Islamic stock transactions is a new thing in the capital market. As a result, investors in the issuer are less knowledgeable about the many forms of sharia products. The purpose of this study is to provide a deeper understanding of step by step and examples of the practice of <em>al-Musahamah</em> <em>akad</em> in the world of stocks. This research uses qualitative methods by becoming literature in contemporary <em>fiqh</em> studies and Islamic economics. The study of contemporary <em>fiqh</em> and Islamic economics is one of the reference materials that can be used to implement the <em>al-musahamah</em> <em>akad</em> in the practice of Islamic finance. The study results found that the study of modern fiqh and fatwas of the Syariah Council and several scholars allow the practice of the <em>al-musahamah akad</em> in the shariah stock business as long as it does not violate the harmony and requirements of sharia. Even though in practice the <em>al-musyarakah </em><em>akad</em> in joint stock companies in Indonesia is not 100% by the principles of sharia and modern fiqh, due to the element of use as an objective of sharia and <em>maqasid maslahah</em>, it can be considered to improve existing mechanisms for the better in the future. Supporting previous research that explains the practice of <em>syirkah al-musahamah</em>, this depth research explores the process and practice of the <em>al-musahamah</em> <em>akad</em> in a joint-stock company.</p> Basrowi Basrowi, Pertiwi Utami Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 10:15:54 +0700 Role-Playing Method In Developing Islamic Student’s Entrepreneurship Mentality <p align="justify">The purpose of this study is to determine the application of the role-playing method as well as supporting and inhibiting factors in fostering the entrepreneurial mentality of students in the "Theme of My Living Area" The sub-theme of "My Living Environment" in 2013 curriculum Class IV at Madrasah Ibtidaiyah (MI) Muhammadiyah 2 Kudus Special Program. This research is a type of field research using a qualitative descriptive approach. Interviews, observation, and documentation are used as data collection technique. This study indicates that thematic learning at MI Muhammadiyah 2 Kudus has been running according to the stages in thematic learning, namely the planning stage, the implementation stage, and the evaluation stage. There are three stages in role-playing, namely: preparation, implementation, evaluation. Some student act as mango farmers, fruit juice sellers, bookstore owners, employees, barber services, buyers. The use of a lot of time inhibiting factor is a lot of time.</p> Nur Rizqi Febriandika, Sisna Gaida Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 10:22:45 +0700 Service Excellent For Islamic Micro Financial Institution During Covid-19 Pandemic <p align="justify">The development of Islamic financial institutions in Indonesia continues to increase. But, the development of Islamic finance institutions is hindered due to the impact of the Covid-19 outbreak. In particular, Islamic non-bank financial institutions include Islamic microfinance institutions (IMFI). SMEs that become the market segment of IMFI are affected by the Covid-19. Amid this condition, IMFI still has survived and developed and provides excellent service to customers. This study aims to determine the development of IMFI and to know the pattern of service excellence for IMFI in the condition of the Covid-19 outbreak. This research is qualitative and uses library research. Data sources obtained from several sources are considered relevant themes, especially sources of certain institutions that provide data relating to the development of IMFI. The data analysis technique used is a qualitative descriptive overview of the development of IMFI and service excellent pattern for amid the Covid-19 outbreak. Results showed the growth of IMFI in March 2021, whose assets experienced growth of 6.8 percent and financing growth of 13.66 percent. IMFI can do the excellent service pattern amid the Covid-19 outbreak, continues services as usually by following existing rules, increasing intensity of communication with customers, cooperating with other Islamic financial institutions, and improving service indirectly giving customers access.</p> Trimulato Trimulato, Muhlis Muhlis, Farid Fajrin, Supriadi Hamid, Trisno Wardy Putra Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 10:31:04 +0700 Kelayakan Asnaf Fakir Miskin Sebagai Penerima Zakat Berdasarkan Had Kifayah <p align="justify"><em>Had</em> <em>kifayah</em> is the sufficiency limit or basic standard of individual/family needs plus the adequacy of existing dependents as an effort to determine the eligibility of needy <em>mustahik</em> zakat recipients according to regional and local socio-economic conditions. This study aims to calculate the amount of kifayah had in Cirebon, Indramayu, Majalengka, and Kuningan (Ciayumajakuning). The method of calculating <em>had kifayah</em> refers to the <em>had</em> <em>kifayah</em> study issued by the PUSKAS BAZNAS, consisting of 7 dimensions: food, clothing, housing, household facilities, worship, education, and health, and transportation. Sources of data used are primary and secondary data obtained through documentation, interviews, and observations. Based on the calculation results, the average amount of <em>had kifayah</em> in Ciayumajakuning around is IDR 2,977,187 per household per month, and the average amount of <em>kifayah</em> has per capita is IDR 832,853 per month.</p> Gustani Gustani, Siti Rohmah Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 10:40:35 +0700 Pendayagunaan Wakaf di Tengah Pandemi Covid-19 Dalam Perspektif Maqashid Al-Syariah <p align="justify">The use of waqf instruments to overcome social and economic problems should also provide opportunities for handling the Covid-19 pandemic that is currently hitting the world. Handling a pandemic requires clear and strategic objectives, as stated in the <em>maqashid sharia</em> concept. This paper aims to analyze the use of waqf in the midst of the Covid-19 pandemic and its suitability with the perspective of <em>maqashid sharia</em>. The method used in this research is a qualitative method with an analysis-descriptive approach from a literature study. The results showed that in Indonesia, the use of waqf to overcome the problem of the Covid-19 pandemic is still not optimal, but waqf has great potential in providing hospitals and other health facilities. In the perspective of <em>maqashid sharia</em>, the utilization of waqf is also in accordance with the description of three concepts of needs according to As-Syatibi, namely <em>dharuriyah</em>, <em>hajiyah</em>, and <em>tahsiniyah</em>.</p> M. Miftakhuddin, Khofifah Trisnah Lestari, Aniroh Aniroh, Hendri Hermawan Adinugraha Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 10:45:21 +0700 Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box <p align="justify">The research objectives were to examine the differences between the achievement of tax revenues in Bandar Lampung before and after using the tapping box; moreover, to analyze the implementation, obstacles, and efforts to overcome the obstacles during the use of the tapping box. This research uses mixed methods, namely quantitative and qualitative approaches. This study uses primary and secondary data. Primary data includes interviews with the regional tax and retribution management agency (RTRMA) and restaurant, hotel, entertainment, and parking businesses. Secondary data includes reports on the realization and target of restaurant taxes, hotel taxes, entertainment taxes, and parking taxes every month during the 2017-2019 period, totalling 24 data obtained from the RTRMA of Bandar Lampung. The hypothesis testing was using paired sample t-test. The results showed significant differences in the tax achievement of restaurants, hotels, entertainment, and parking between before and after using the tapping box sequentially. The implementation of the use of tapping box was going well, and it is proven that the tax achievement of restaurants, hotels, entertainment, and parking increases every month. So, the use of the tapping box already provided supervision to taxpayers. So, tax leaks can be minimized and increase the original local government revenue of Bandar Lampung.</p> Muhammad Raihan, Susi Sarumpaet, Dewi Sukmasari Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 10:52:55 +0700 Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Fintech Syariah <p align="justify">This study aims to identify the factors that influence the interest of the people of Yogyakarta in using Islamic fintech by using the technology acceptance model (TAM). The sampling technique used purposive sampling so that the number of samples obtained was 150 respondents. This study was analyzed using a structural equation model partial least square (SEM-PLS) with the help of SmartPLS 3.2.9 software. The results of this study indicate that the intention to use sharia fintech is influenced by the individual attitude factor towards the presence of sharia fintech. Attitudes to use sharia fintech are influenced by perceived usefulness factors, perceived ease of use, and sharia compliance inherent in sharia fintech. This research can be considered for sharia fintech start-up companies in improving and optimizing the use of sharia fintech.</p> Mira Misissaifi, Jaka Sriyana Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 10:59:05 +0700 Stability Analysis Of Islamic Banking: Indonesia, Malaysia And Pakistan <p align="justify">Following the 2008 financial crisis, the global economy will continue to experience shock in the years to come. Therefore, it is vital to conduct research that can anticipate the impact of fluctuations in financial stability. This research examines the stability of the Islamic banking system in Indonesia, Malaysia, and Pakistan, using Z-Score as a proxy variable for stability measurement and Markov Switching VAR for the method. The objectives are to identify which Islamic banking has better resilience in facing crisis and identify the economic variables that have a significant effect on the stability of Islamic banking. The results showed that the stability of Indonesian Islamic banking was more stable compared to Malaysia and Pakistan. The crisis periods determined from the method show that in 2019 all countries studied entered the beginning of the crisis period, which means the world conditions tend to re-enter the crisis, repeating the 2008 financial crisis.</p> Luqmanulhakim Luqmanulhakim, Ronald Rulindo, Saiful Anwar Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 11:03:46 +0700 Islamic Agricultural Economic Financing Based On Zakat, Infaq, Alms And Waqf In Empowering The Farming Community <p align="justify">In the development of the agricultural sector, farmers are the key to its success. However, to a certain extent, specific interventions need to be done considering the problems faced by most farmers, such as financial constraints, lack of assistance, facilities, agricultural tools, and lack of land, which are obstacles to developing farmers enterprises. Therefore, this study attempts to analyze the potential of Islamic social finance tools in farmers development, particularly in facilitating financial problems of farmers in line with the government efforts in strengthening the agricultural sector. The distribution of productive zakat, infaq, alms and waqf (ZISWAF), based on the application of contractual contracts inherent from Islamic legislation and the management of productive ZISWAF, will be highlighted in this paper. The methodology of this study is based on a qualitative approach like gathering information from library research, and hence it is analyzed based on a deductive approach. The management of ZISWAF is divided into two, namely consumptive and productive ZISWAF. Consumptive ZISWAF can assist farmers in meeting their daily needs. At the same time, productive ZISWAF can develop farmers agricultural enterprises through <em>musaqah</em>, <em>muzaraah</em>, <em>mukharabah</em>, and <em>ijarah</em> contracts. Accordingly, it can be argued that Islamic social finance can play a positive role and be an alternative solution to farmers to promote agricultural land development.</p> Muhammad Izzat Mohamed, Muhammad Hakimi Mohd. Shafiai Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Tue, 29 Jun 2021 11:08:45 +0700