bluuebunny/crossref_metadata_2025 huggingface dataset:
Produksi Menurut Muhammad Abdul Mannan Dan Relevansinya Terhadap Sustainable Development Goals (SDGS)
Authors: Fitriansyah Rahmat , Huda Nurul
Published: March 2024

Islam controls all aspects of human economic life, including production, distribution, and consumption—activities that are crucial for generating economic growth. According to an article by Abdul Mannan, this production paradigm establishes the idea that morality and profit are both important factors in economic welfare. This study is driven by moral responsibility disparities that are at odds with the idea of production and a need to examine how thinking relates to the SDGs agenda. In-depth analysis of this relevance is done using the characters' thinking. This study employs a qualitative methodology, a library research approach, and content analysis as the research tool. This investigation clarifies Mannan's theory of production. The findings of this study demonstrate that Mannan's ideas about Islamic production are highly pertinent to the SDGs, which can also promote moral responsibility in every aspect of production.
Pengaruh Inflasi dan Nilai Tukar Terhadap Indeks Harga Saham pada JII yang Dimoderasi oleh Harga Emas Dunia (Studi Kasus Sebelum dan Sesudah Covid 19 Periode 2018-2021)
Authors: Baskara Reina Tasha , Izmuddin Iiz , Faizah Siti , Febrian Habil , Daulay Mahdalena , Zai Jaimanida
Published: March 2024

Abstract
This study aims to determine the effect of inflation and exchange rates on the stock price index (JII) in Indonesia with world gold prices as a moderating variable. There is research data using time series data for the 2018-2019 period before Covid and the 2020-2021 period during the Covid period. Data analysis technique uses PLS (Partial Least Square) processing using Warp-PLS 8.0. The test results using the SEM-PLS approach show that in the pre-covid period, inflation had a negative and significant relationship to the JII Stock Price Index. Meanwhile, inflation has a negative and insignificant relationship to the JII Stock Price Index during the covid period. Meanwhile, the Exchange Rate had a negative and significant relationship to the JII Stock Price Index before covid. Similarly, during the covid period, the Exchange Rate had a negative and significant relationship to the JII Stock Price Index during the covid period. The World Gold Price proved unable to moderate the relationship between Inflation and the JII Stock Price Index before Covid and was able to moderate the relationship between Inflation and the JII Stock Price Index during the Covid period. World Gold Prices proved to be able to moderate the influence of the relationship between the Exchange Rate and the JII Stock Price Index before the covid and were unable to moderate the effect of the relationship between the Exchange Rate and the JII Stock Price Index during the covid period.
Pengaruh Pembiayaan Murabahah, Mudhorobah dan Musyarakah Terhadap Profitabilitas RoA BSM di Indonesia Periode 2015-2020
Authors: - Sarwono , Mubyarto Novi , - Rafidah
Published: March 2024

Mandiri Syariah Banks that previously only introduced alternative practices of Islamic Banking, but are now growing and developing by placing their position as a major player in the Indonesian economic arena. This research aims to examine the effect of Murabahah, Mudharabah and Musyarakah financing on Return On Assets profitability at Bank Syariah Mandiri in Indonesia for the 2015-2020 period. The sample data used is data from 2015 to 2020. To answer this research, the researchers used a quantitative research method. Data analysis used is descriptive statistical analysis and multiple linear regression. Based on the results of hypothesis testing, it can be explained that the effect of Murabahah financing (X1) has a significant effect, Mudharabah financing (X2) has no significant effect, and Musyarakah Financing (X3) has a significant effect.
Analisis Kepatuhan Prinsip Syariah dalam Layanan E-Money Perspektif Maqashid Syariah
Authors: Muttaqin Qaidul , Khasanah Umrotul
Published: March 2024

Electronic money is basically the same as ordinary money because it functions as a means of payment for goods buying and selling transactions. From a Sharia perspective, electronic money law is halal. Sharia principles must be considered in the development of e-money services because these principles are based on fundamental Islamic values. The method used in this research is a qualitative method with the type of literature review. From the research result, e-money circulating in Indonesia, in accordance with Sharia principles and can be used if it follows and is in accordance with the requirements in the DSN-MUI fatwa, and the implementation of Sharia machair in e-money can be realized if it provides good benefits to users and organizers.
Analisis Perlakuan Akuntansi Atas Biaya Pengolahan Limbah Pabrik Kelapa Sawit (PKS) Ajamu Panai Hulu Berdasarkan Perspektif Syariah
Authors: Maysaroh Maysaroh , Kusmilawaty Kusmilawaty
Published: March 2024

The study aims to determine and analyze the accounting treatment for the cost of processing waste from the Ajamu Palm Oil Mill (PKS), Panai Hulu. The accounting treatment includes identification, recognition, measurement, disclosure and presentation. This research is a qualitative research based on a descriptive approach using two types of data, namely primary data and secondary data. Primary data is obtained through the process of interviews, observation and documentation related to the research objectives, While secondary data is data obtained by researchers from other parties’ records in the form of company history and data related to research. The results of the research show that PT. Nusantara IV Ajamu Plantation has implemented an accounting treatment with processing costs. The results of the analysis stated that PT. Nusantara IV Ajamu Plantation has identified all costs related to the processing of palm oil mill effluent and recognized processing costs included in the general and administrative costs component as consideration that these environmental costs are related to company administration and general operations. In the process of measuring the cost of treating waste, it is stated at the cost incurred (Historical Cost). Disclosure regarding environmental issues in the waste treatment process is stated in the financial statements and is in accordance with the applicable accounting standards. Several similar costs are also presented in the company's income statement.
The Role of Risk Management Determines the Profitability of Bank Syari'ah Indonesia During the Covid-19 Pandemic
Authors: Safitri Wulan Nur , Khasanah Umrotul
Published: March 2024

The outbreak of the Covid-19 pandemic has disrupted global political, economic, social, religious and financial structures, including Shariah financial institutions, especially Bank Shariah Indonesia. Therefore, the risks that Islamic banks have to face during the pandemic are much higher, which will later affect the bank's profitability. In this study, the authors analyze the effectiveness of risk management of Sharia Indonesia banks during the pandemic by measuring the impact of BOPO, FDR and NPF on ROA as measures of bank profitability. This type of research is descriptive explanatory research. This study uses a finite population and from 2019 he uses time series data in the form of financial reports from Bank Sharia Indonesia 2023. The method used is multiple regression analysis using the SPSS version 22 program. The results of this study show that risk management has a very strong impact on Bank Shariah Indonesia's profitability, as evidenced by the high coefficients of constant beta for each variable. . Whether it's a BOPO, FDR or NPF variable. Additionally, the R Square result when measuring the three risk control variables shows a result of 0.981 or 98.1%. In other words, changes in Bank Shariah Indonesia's profitability performance (ROA) can be influenced by changes in its three independent variables, operating expenses. Operating profit, cash-to-deposit ratio, distressed funding. However, during the COVID-19 pandemic, Bank Shariah Indonesia's risk management was suboptimal. This can also be seen from the negative direction of the influence of each variable.
Determinan Minat Penggunaan E-payment Syariah Dimoderasi Literasi Keuangan Syariah
Authors: Agustina Ike Dwi , Riyanto Feri Dwi
Published: March 2024

The potential for using e-payments is so large that it encourages people to meet the transaction needs of the Indonesian people by using sharia-based e-payments. Sharia e-payment has become a trend and is currently being discussed by people in Indonesia. This study aims to identify factors that can influence the interest of MSMEs in Malang City in using sharia e-payments with Islamic financial literacy as moderation. The research conducted is a quantitative research with a descriptive approach. The sample used was 108 respondents who are owners/top management of MSME owners in Malang City who have made transactions using sharia e-payments in the last 3 years. The data obtained was tested with Partial Least Square (PLS-SEM). The results show that financial self-efficacy has an effect on perceived usefulness and intention to use sharia e-payment, perceived security has a significant effect on perceived usefulness and perceived ease of use, perceived usefulness and perceived ease of use has an effect on intention to use sharia e-payment. Meanwhile, financial self-efficacy has no effect on perceived ease of us and perceived ease of use has no effect on perceived usefulness. Islamic financial literacy can moderate financial self-efficacy. But, not able to moderate perceived security, perceived usefulness, and perceived ease of use.
Faktor-faktor Yang Mempengaruhi Perilaku Konsumsi Rumah Tangga Muslim di Perbatasan Rao Pasaman Sumatera Barat
Authors: Elmunawaroh Elmunawaroh , Asyari Asyari , Sholihin Anwar
Published: March 2024

Consumer behavior that is vulnerable to rapid changes because it relates to everyday life in order to meet their needs. High consumption is the result of the rapid development of society. So that culture becomes a factor causing consumption behavior. Culture is related to knowledge, beliefs, morals, and other abilities and behaviors that are obtained from society. Cultural values will have an impact on the purchasing and consumption habits of community members in marketing. Where the customer will give high value to the achievement of the goods. As a result, consumers compete to get these products, causing excessive consumption. This high lifestyle is accompanied by an era that continues to develop and is followed by an outside culture that is free and easy to enter which is able to change people's lifestyles to be a little excessive. The next factor is religiosity which is considered as a representation of a Muslim's ability to apply what he believes in and understands from the teachings of his religion in everyday life. Like things that can prevent self-harm. This study aims to determine the factors that influence the consumption behavior of Muslim households on the border of Rao Pasaman, West Sumatra. This research method is classified as a quantitative research. The data used are primary data obtained from filling out questionnaires by respondents using a Likert scale measurement. The sampling technique used in this study was purposive sampling with a population of 7,024 with a sample of 100 people. The data analysis technique used is multiple linear regression. The analysis of this study uses the SPSS application based on the results of hypothesis testing which shows that culture, lifestyle and religiosity as a whole influence consumption behavior. Culture is 2.024 with a significance of 0.046
Ngijo Practice in Farming Land According to Economics Shariah Perspective
Authors: Pratama Mila Ika Putri , Fahrullah A'rasy
Published: March 2024

The practice of ngijo is a buying and selling transaction carried out by involving several parties with a lower price determination compared to the market price. The majority of the people of Sambongrejo Village are Muslims, so sharia guidance should be the first legal basis in making a transaction. This research uses a qualitative descriptive method with the aim of being able to analyze the sharia perspective on the mechanism for implementing ngijo practices in Sambongrejo Village. Based on the results of the study, it was found that there were several unclear in practice, including gharar in the delivery of goods, gharar in the quality of goods and price tadlis that occurred in the mechanism of buying and selling the ngijo system which clearly harmed one of the parties. So that from the perspective of Sharia Economics, the implementation of the ngijo practice has not met the legal requirements for buying and selling, which in the 4 madhabs requires clarity on the goods transacted and transactions carried out without harming the parties involved
Analisis Penerapan Akuntansi Manajemen Lingkungan Dalam Pengungkapan Biaya Lingkungan Berdasarkan Perspektif Islam
Authors: Apriani Ayu , Nurwani Nurwani , Juliati Yenni Samri
Published: March 2024

In this modern economic era there are various rumors related to the surrounding area such as global warming, eco-efficiency. There are many illustrations of the interrelated issues of environmental degradation due to waste and exploitation. Environmental issues are becoming increasingly interesting to research along with the advancement of technology and global economy. This research seeks to reveal the application of environmental accounting in the disclosure of environmental costs based on an Islamic perspective at the sei baruhur plantation office of PT Perkebunan Nusantara III. This type of research uses qualitative methods, which are included in field research. The results showed that the analyzed company applies the ISO 14001 standard, from the environmental cost disclosure segment the company still does not carry out accounting practices in the form of comprehensive disclosure, and does not yet have a special accounting segment that deals with environmental issues. However, there has been a positive effort to provide simple details even though it is only about waste management, which can be considered a form of voluntary disclosure. Based on the Islamic Perspective, the implementation of Environmental Management Accounting and disclosure of environmental costs has been carried out in accordance with Islamic provisions.
Analysis of Rahn Law an Islamic Economic Perspective
Authors: Yuliono Deni , Sunaryo Hadi , Pardiman Pardiman
Published: March 2024

The development of the Islamic financial system gave rise to Islamic financial institutions, one of whose products is pawnshops. Pawnshops in sharia are known as Rahn which means pawn. Rahn or Pawn is a binding agreement between the creditor and the debtor in a loan and loan transaction by placing collateral on the debt. The purpose of this article is for the Analysis of the Implementation of rahn Law (pawn) in an islamic economic perspective. The method used using a skinative model with an Islamic economic approach and the analysis used is descriptive analysis. The study results show that rahn is allowed in Islamic teachings, its development has also become increasingly prevalent. Rahn is used as an economic support for people in need. The rahn law has also been allowed by islamic clerics and fatwas. However, its activities must be by the conditions, harmony and applicable policies.
Pengaruh Cash Holdings dan Intelectual Capital Terhadap Nilai Perusahaan Dalam Perspektif Ekonomi Islam
Authors: Anwar Muhamad Wardany , Suharto Budi , Zulaikah Zulaikah , Setiawan Ade Eko
Published: March 2024

The value of the company is the price that prospective buyers are willing to pay if the company is sold. When a company offers its shares to the market, the value of the company will be reflected in its share price. With the increase in share prices in the market, shareholders will become more prosperous in their shareholdings. The main goal of the company is to maximize the value of the company. Maximizing the value of the company is very important for the company, because maximizing the value of the company also means maximizing the prosperity of shareholders which is the company's main goal. So that the value of the company describes how well or poorly management manages its wealth, in this case it can be seen from the measurement of financial performance obtained. Therefore, the factors that are thought to affect the value of the company include Cash Holdings and Intellectual Capital. The formulation of the problem in this study is how the influence of Cash Holdings and Intellectual Capital. The purpose of this study is to examine and analyze the effect of Cash Holdings and Intellectual Capital. In this study the method of determining the sample using purposive sampling technique. The population in this study is the Sharia Stock Index (ISSI) for the 2016-2020 period. Based on the sample selection, the sample in this study amounted to 18 data samples. The data analysis technique in this study is multiple linear regression analysis using SPSS 25 software. Based on the results of the study, it is stated that the Cash Holdings variable has a significant negative effect on firm value and Intellectual Capital has a significant positive effect on firm value.
Pengaruh Kompensasi dan Lingkungan Kerja Terhadap Loyalitas Karyawan PT. BSI KC Medan S Parman dengan Kepuasan Kerja Sebagai Variabel Intervening
Authors: Safrida Safrida , Yafiz Muhammad , Lubis Fauzi Arif
Published: March 2024

To increase employee loyalty and job satisfaction, companies need to pay attention to aspects of compensation and the work environment of employees to achieve company goals; if these aspects are fulfilled, it is effortless for companies to achieve company targets. This study aims to determine the effect of compensation and work environment on employee loyalty through job satisfaction as an intervening variable. The type of research used is quantitative research with an associative approach. Data collection techniques using questionnaires as the primary data collection tool. The population in this study is as many as 31 respondents who are employees of PT. Bank Syariah Indonesia S Parman Branch Office using a saturated sampling technique. Data were analyzed using the Path Analysis method, processing using SPSS 26.0. The results showed that partial compensation does not affect employee loyalty and job satisfaction because other variables also control compensation variables. Still, correlational payment has a significant influence on employee loyalty. Meanwhile, the work environment substantially affects employee loyalty and job satisfaction. And when the variables of compensation and work environment are through the variables of job satisfaction, these two variables do not affect employee loyalty. In contrast, job satisfaction has a significant influence on employee loyalty..
Pengaruh Knowledge Sharing Terhadap Perilaku Inovatif Islamic Melalui Work Engagement Sebagai Variabel Intervening (Studi pada Pengrajin Batik di Desa Wisata Batik Lendah, Kulon Progo)
Authors: Kurniawati Eliana Fajar , Suharnomo Suharnomo
Published: March 2024

Dalam lingkungan yang kompetitif, globalisasi dan perubahan teknologi yang cepat, inovasi merupakan fasilitator penting untuk pertumbuhan bisnis. Penelitian ini dilakukan dengan maksud dan tujuan untuk mengetahui, menganalisis dan menguji pengaruh tacit knowledge sharing dan explicit knowledge sharing terhadap perilaku inovatif melalui work engagement sebagai variabel intervening dan studi ini dilakukan pada pengrajin batik di Desa Wisata Batik Lendah. Pengambilan sampel pada penelitian ini yaitu menggunakan teknik purposive sampling. Penelitian ini dilakukan terhadap 105 pengrajin batik di Desa Wisata Batik Lendah. Hasil penelitian menunjukan tacit knowledge, explicit knowledge, work engagement memiliki pengaruh terhadap perilaku inovatif dan tacit knowledge, explicit knowledge memiliki pengaaruh terhadap work engagement.
Pengaruh Telework Terhadap Employee Perfomance Melalui Mediasi Work-Life Balance dan Technostress Syaria Pandemi Covid 19
Authors: Hutama Julius Kevin Putra , Suharnomo Suharnomo
Published: March 2024

Telework practices as a result of COVID-19 have changed the way employees work, especially related to Employee Performance. This study aims to determine, analyze and test the effect of telework on employee performance through mediation of work-life balance and technostress during the COVID-19 pandemic. This study adopted a quantitative approach with 115 respondents, and used the SmartPLS 3.0 application to help process data using the SEM-PLS analysis technique. The results of the study show that Work-Life Balance does not have a significant mediating effect on the relationship between Telework and Employee Performance during the COVID-19 Pandemic.
Faktor-Faktor Yang Mempengaruhi Immersion Saat Live Streaming Syaria Shopping Serta Pengaruhnya Kepada Minat Pembelian (Studi Pada Social Commerce Tik Tok Indonesia)
Authors: Maharani Shabira , Dirgantara I Made Bayu
Published: March 2024

The mainstay platform in Indonesia in terms of online shopping today is e-commerce. The population specified in writing this research is people in Indonesia who have watched a live streaming shopping program on the social commerce platform TikTok for more than 3 minutes in the past month and have interacted with the streamer. The sample that will be used by researchers in this research is 150 respondents who in the past month have watched live streaming shopping on the TikTok platform for more than 3 minutes and have interacted with the streamer. This study shows that the results of all the hypotheses proposed in this study have a positive and significant effect. H1: Visibility has a significant effect on immersion. H2: Metavoicing has a significant effect on immersion. H3: Shopping guides have a significant effect on immersion. H4: Trade affordability has a significant effect on immersion. H5: Immersion has a significant effect on purchase intention. H6: Immersion mediates the relationship between visibility and purchase intention. H7: Immersion mediates the relationship between metavoicing and purchase intention. H8: Immersion mediates the relationship between shopping guides and purchase intention. H9: Immersion mediates the relationship between trade affordability and purchase intention.
Pengaruh Employee Empowerment Terhadap Employee’s Performance Bisnis Fashion Syariah
Authors: Hapsari Safira Arsyadin
Published: March 2024

There are many rivals in the sharia fashion business, because of the rise of this sharia fashion business, many people are involved and competing in sharia fashion which is a challenge for those who have this business. With this employee empowerment, it will affect employee performance, because with employees who carry out their jobs correctly can grow employee performance to motivate employees to give their best in carrying out their goals and business. If employees are motivated to provide the best for their business, then employees will be much more familiar with the business and the goals of the organization or business which is also called organizational commitment. A business will also experience inequality, so there needs to be a quality of performance appraisal system which will discuss the evaluation of employee's performance and a business and aims to stay in the business goals. If the Islamic fashion business runs this in its business, then the business will continue to run even the latest innovations
Kajian Problematika Perkembangan Perusahaan Modal Ventura Syariah di Indonesia
Authors: Fithri Windy Dwi Zhelsa , Arifin Sirajul
Published: March 2024

This study aims to review the problematic existence and resolution of Islamic venture capital companies in Indonesia. Nowadays, along with the rapid development of the Islamic financial industry, venture capital companies are also developing with the existence of Islamic venture capital companies that apply sharia principles. Islamic venture capital companies have a market share of Muslim entrepreneurs who want to do financing in accordance with Islamic provisions. However, in practice, the Islamic venture capital industry still encounters several obstacles that require new resolutions to overcome them. This study is a literature survey. This research identifies several issues plaguing the venture capital sector. The success of the venture capital sector is still highly reliant on external factors; the Islamic venture capital sector, for example, has a business model that frequently incorporates the notion of profit sharing. The Islamic venture capital sector is risky because of poor literacy and few human resources. So that the resolutions that can be done include: Support for literacy, support for long-term access and support for establishing a deposit insurance agency (LPS).
Evaluasi Bank Syariah Indonesia Pasca Serangan Siber: Pergerakan Saham dan Kinerja
Authors: Solikhawati Anisa , Samsuri Andriani
Published: March 2024

This study aims to determine the movement of BRIS shares after the cyber attack on May 8 2023. BRIS, which is owned by PT. Bank Syariah Indonesia Tbk experienced a decrease in share price due to a system error. Digital transaction services had stopped, such as BSI Mobile, ATMs and tellers at branch offices unable to serve customers. This study uses a quantitative method with a descriptive approach. The results show that the stock price movement has decreased until June 26 2023 and BSI's performance seen from the KPMM, ROA and BOPO ratios received the criteria of being healthy and good. Meanwhile, the FDR ratio of Islamic banks is considered bad because it has poor liquidity.
Studi Komparasi Efisiensi Bank Syariah dan Bank Konvensional Sebelum dan Selama Pandemi COVID-19
Authors: Dzulqornain Aiz Dicky Iskandar , Musliha Cici
Published: March 2024

Penelitian ini bertujuan untuk menganalisis dan membandingkan efisiensi kinerja bank syariah dan bank konvensional di Indonesia sebelum dan selama pandemi COVID-19. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan 10 bank konvensional dan 10 bank syariah dari tahun 2017 sampai tahun 2022. Data tersebut dibuat triwulanan dan dianalisis menggunakan Data Envelopment Analysis (DEA). Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan efisiensi antara bank syariah dan bank konvensional sebelum dan selama pandemi COVID-19. Pandemi COVID-19 memberikan dampak bahwa baik bank syariah maupun bank konvensional sama-sama mengalami penurunan efisiensi selama pandemi COVID-19. Dengan kata lain pembatasan mobilitas selama pandemi COVID-19 memberikan dampak yang sama terhadap kedua jenis bank. Penelitian ini juga menemukan bahwa biaya tenaga kerja dan promosi merupakan biaya yang paling tidak efisien penggunaannya selama pandemi COVID-19 baik pada bank syariah maupun bank konvensional.
Analisis Transformasi Halal Awerness dan Teknologi Blockchain Terhadap Penguatan Halal Value Chain Di Indonesia
Authors: Effendi Kharisya Ayu , Mukhlis Tanti Irawati , Padmanegara Oliver Hasan , Widajatun Vincentia Wahju
Published: March 2024

The purpose of this study is to see whether Halal Awernes can influence the strengthening of the Halal Value Chain, also to see whether Blockchain Technology can affect the strengthening of the Halal Value Chain. This research method uses a quantitative method that proves the theory or results of previous research. The data used are SMEs in Indonesia, with a random sampling method using the formula according to (HOSMER et al., 1997). So that the obtained data that must be taken amounted to 96 respondents throughout Indonesia. Data analysis uses SPSS 26. The results of this study are Halal Awerness and Blockchain Technology have a positive and significant effect on the Halal Value Chain. This means that, the higher the halal awerness of MSMEs towards halal products will further strengthen the implementation of the Halal Value Chain in Indonesia. The higher understanding and use of blockchain technology in MSMEs will further strengthen the implementation of the Halal Value Chain in Indonesia.
Perlindungan Hukum Bagi Pengguna Layanan Fintech Lending Syariah Di Indonesia
Authors: Prastyanti Rina Arum
Published: March 2024

Pengaduan melalui Aplikasi Portal Perlindungan Konsumen (APPK) terdapat 11.195 pengaduan dan dari jumlah itu, sebanyak 1.320 pengaduan diproses ke LAPS SJK. Berdasarkan Pasal 6 POJK Nomor 61 Tahun 2020 tentang Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan (LAPS SJK), sengketa adalah perselisihan antara konsumen dengan Pelaku Usaha Jasa Keuangan (PUJK) yang ada kerugian dan/atau kerugian materiil, wajar secara langsung pada konsumen karena PUJK tidak memenuhi perjanjian dan/atau dokumen transaksi keuangan yang telah disepakati. Secara rinci sengketa fintech 12,01%, pembiayaan modal kerja 7,79%, kartu kredit 6,82%, pembiayaan kendaraan bermotor 6,17%, dan tabungan 5,19%. Tujuan Penelitian ini adalah untuk mendeskripsikan problematika hukum bagi pengguna layanan fintech lending Syariah dan perlindungan hukumnya di Indonesia. metode penelitian hukum normatif untuk menemukan suatu aturan hukum, prinsip-prinsip hukum, maupun doktrin-doktrin hukum guna menjawab isu hukum yang dihadapi. Pendekatan yang digunakan dalam penulisan artikel ini adalah pendekatan undang-undang (statute approach) dilakukan dengan menelaah semua undang-undang regulasi yang bersangkutan paut dengan permasalahan yang sedang ditangani. Pendekatan Perundang-undangan adalah pendekatan dengan menggunakan legilasi dan regulasi. Pendekatan perundang-undangan difokuskan pada ketentuan mengenai rechterlijk pardon (permaafan hakim) dalam peraturan perundang-undangan hukum pidana yang berlaku. Teknik analisis bahan hukum yang digunakan ialah metode deduktif. Penggunaan metode deduksi ini berpangkal dari pengajuan premis mayor, kemudian diajukan premis minor. Lalu, dari kedua premis tersebut ditarik suatu kesimpulan. Hasil Penelitian ini problematika hukum diantaranya pelanggaran hukum dalam kegiatan bisnisnya seperti kecurangan, penipuan dan pencurian data pribadi. Kejahatan fintech syariah jika ditinjau dari perspektif hukum jinayah masuk kedalam konsep ta’zir. Suatu pelanggaran yang tidak termasuk dalam konsep hudud, qishas dan diyat maka dinyatakan masuk kedalam konsep ta’zir. Perlindungan hukum terhadap pengguna layanan fintech Syariah atas sengketa dan kejahatan fintech syariah dapat dikenai sanksi ta’zir. Dalam menentukan sanksi ta’zir diserahkan kepada Ulil Amri kepada pelaku kejahatan fintech syariah dengan mempertimbangkan nilai-nilai kemaslahatan. Dengan demikian Jika terjadi kejahatan fintceh syariah maka, penegakan hukumnya sesuai dengan perundang-undangan yang sudah ada dengan seadil-adilnya dan dilakukan tanpa pandang bulu serta disiplin bahwa benar-benar melakukan sanki ta’zir kepada tindak kejahatan fintech Syariah.
Analisis Strategi Pendayagunaan Aset Wakaf Pada Persyarikatan Muhammadiyah
Authors: Rohman Bahrul
Published: March 2024

This study presents the utilization strategy of waqf assets in the Muhammadiyah Association, Muhammadiyah Association is a non-profit organization engaged in various fields including social, religious, education and others. Waqf assets managed by Muhammadiyah become a huge potential so that strategies are needed waqf in Muhammadiyah can be optimized to the maximum. The purpose of this research is to prioritize the strategies proposed by waqf experts for Muhammadiyah. The method used in this research is a qualitative method with a Strengths, Weaknesses, Opportunities and Threat (SWOT), analysis approach with an analytical tool using the Analytic Network Process method to provide a classification of alternatives given by waqf experts. In this method, the strength factor, namely waqf assets Sabang to Merauke, is more dominant than the presence of supporting regulations, from the weakness factor it is found that limited human resources have the most influence on Muhammadiyah's weaknesses. Meanwhile, from the opportunity factor, the ability of the nazir to get results is more dominant, and Muhammadiyah's biggest threat is the number of waqf assets in private names. So that the main strategy carried out is to maximize opportunities, namely increasing the professionalism of Nazir.
Islamic Index Dengan Pendekatan Ekonomi Islam Terhadap Pengaruh Strategi Judgment Dalam Konsep modal kerja dan Pendapatan Pada Masa Pandemi Covid 19 (Studi Kasus : Usaha Ekonomi Rakyat Di Kota Medan)
Authors: Lubis Arnida Wahyuni , Lestari Nasution Annio Indah
Published: March 2024

The COVID-19 pandemic has greatly affected all business sectors. Where the Islamic index data illustrates a graph that is very influential on the ups and downs of economic growth at this time. The Islamic economic approach moves human behavior as social beings who have human relationships with their bonds, the Government is very worried about a spike in dynamics that will affect the capital and income of economic actors globally. This impact is felt on the people's economic business, especially in the city of Medan. The number of people's economic efforts in the city of Medan involving various sectors of food, clothing and services. The purpose of this study was to determine the working capital of the people's economic business during the covid 19 pandemic, to find out the people's economic business income was measured by the judgment strategy during the covid 19 pandemic, and to find out the economic growth of the people's economic business was measured by the Islamic index during the covid 19 pandemic. . The method used in this research is a qualitative and quantitative approach to peer analysis content. This type of paper is using qualitative and quantitative data or mixed methods by collecting secondary data, namely articles, research results, and reference books published in the last 5 years. It will be described by analysis and using data testing methods. From the data available, it is clear that the people's economic business has decreased both in terms of the number of existing business sectors and also in income, this has an impact from the covid 19 pandemic. . The low level of human resources owned by the community and the conditions of the COVID-19 pandemic have resulted in the community being unable to meet their daily needs and many business sectors have suffered losses. One other factor is the low purchasing power of the people. With the occurrence of the phenomenon because there are still capital, human resources, business sector finance, government policies that are not yet optimal. The steps taken to overcome this are the factor of strengthening capital in Islamic financial institutions, socialist judgment strategies, and the country's economic growth

Keywords: Islamic Index, Judgment Strategy, Working Capital Concept, Income, Covid 19 Pandemic
Sharia Crowdfunding As An Alternative Financing Solution The Capital City Of The Archipelago
Authors: Moslem Habibah , KH Hasbi Abdul Al-Wahhab , Al Arif Muhammad Nur Rianto
Published: March 2024

The government plans to move the national capital from the Jakarta Special Capital Region to East Kalimantan, now known as the Nusantara Capital Region (IKN), in phases from the enactment of Law No. 3 in 2022. also plans to inaugurate the IKN on August 17, 2024 to coincide with the 79th anniversary of the Republic of Indonesia. However, this plan has problems in implementation as it requires a large budget of IDR 466 trillion with 20% funded by the state budget and 80% funded by the private sector. individuals, but so far no investor has made their investment in IKN. . This is due to a number of obstacles considered by large investors, such as high logistics costs and regulatory inconsistency. The purpose of this article is to analyze the difficulties encountered in funding the IKN project. Analytical techniques using descriptive qualitative methods with library research methods. The proposed results suggest an alternative source of financing using the Islamic crowdfunding model to attract investors.
Banking Digitalization through Self-Service Technology toward Customer Behavior at Bank Syariah Indonesia (BSI) Yogyakarta City
Authors: Imran Ahmad Fadhil , Bado Basri , Solikhatun Ismi
Published: March 2024

Banking sector digitization has gained significant attention towards addressing the challenges of an advancing era. Self-Service Technology, as a form of digitalization, empowers public access to banking services is an aspect that needs to be explored. This research employs a quantitative approach with a descriptive method. The population of this study are all customers registered in Bank Syariah Indonesia (BSI) in the city of Yogyakarta. Purposive Sampling is used as a sampling technique. There are 141 BSI users in Yogyakarta who use BSI. The results indicate that there is a positive influence of ATM on Customer Behavior, a positive influence of Mobile Banking on Customer Behavior, and a negative influence of Internet Banking on Customer Behavior. The research also demonstrates that the impact of Self-Service Technology (SST), as observed through the variables of ATM, Mobile Banking, and Internet Banking, collectively affects the variable of Customer Behavior. These findings suggest that the banking digitalization through self-service technology indeed influences customer behavior in decision-making at Bank Syariah Indonesia (BSI) in Yogyakarta. The extent of self-service technology offered has a proportional impact on customer behavior.
Potensi Pengembangan Wisata Halal di Jawa Tengah
Authors: Baharudin Baharudin
Published: March 2024

Abstract

Wisata halal telah mengalami perkembangan yang dilirik oleh para industri yang bergerak dibidang pariwisata. Jawa Tengah merupakan provinsi terbesar yang ada di pulau Jawa. Jawa Tengah memiliki fasilitas yang lebih memiliki kesempatan dalam pengembangan pariwisata halal. Tujuan dari penelitian yakni untuk mengetahui seberapa potensi yang dimiliki oleh Jawa Tengah sehingga para pemangku kebijakan untuk mengembangkan wisata halal lenih baik. Metodologi penelitian yang digunakan adalah kualitatif dengan pendekatan studi pustaka. Hasil dari penelitian mengungkapkan bahwasanya wisata halal di Jawa Tengah memiliki beberapa potensi seperti jumlah populasi muslim yang di Jawa Tengah, halal produk yang sudah tersertifikasi halal, jumlah destinasi wisata, infrastruktur yang dimiliki, kemajuan pembayaran digital.

Keywords : Wisata Halal; Jawa Tengah; Industri Halal; Potensi; Wisata
Pengaruh Penggunaan Fitur Shopee Pay Terhadap Perilaku Konsumsi Islam
Authors: Botutihe Muhamad Rifki , Landali Aldiwanto
Published: March 2024

This study aims to determine the effect of using the shopeepay feature on Islamic consumption behavior in the people of Gorontalo. Exogenous variables in this study, namely convenience, safety, and lifestyle and endogenous variables, namely, Islamic consumption behavior. The research method used is quantitative with multiple linear regression analysis data using EViews 12 Software. The results show that the convenience of the shopeepay feature has a positive and significant effect on Islamic consumption behavior, the safety of the shopeepay feature does not have a significant effect on Islamic consumption behavior, lifestyle has a significant effect on consumption behavior Islam.
Pengaruh Tingkat Ekspor dan Inflasi Terhadap Nilai Tukar Selama Pandemi Covid-19 di Negara Mayoritas Muslim
Authors: Sari Anggi Novita , Sari Anggi Novita
Published: March 2024

The influence of Muslim-majority nations' exports and inflation levels on the exchange rate during the Covid-19 pandemic is investigated in this study, where the level of Covid-19 is discovered to be the determining variable for exchange rate movements in Muslim-majority countries. Multiple linear regression was utilized to examine data from April 2020 to October 2022 in this study. Exports, Covid-19, and inflation all had a simultaneous and partial influence on the currency rate in Muslim-majority nations, according to the findings of the analysis.
The Impact Of Financing Product Scheme To Islamic Banking Financial Performance
Authors: Mahdi Fadilla Muhammad , Aprilianto Fitrian
Published: March 2024

The aim of this study is to determine how different financing plans affect a bank's ability to earn income and manage financing risk throughout the course of both the short- and long-terms. The study utilizes an associative research design and a quantitative methodology. The Financial Services Authority's monthly aggregate reports on Islamic banking for the years 2012 to 2022 make up the study sample. Total debt-based financing, total profit-sharing financing, total leasing-based financing, return on assets (ROA), and non-performing finance (NPF) are among the variables included in the study model. Vector Error Correction Modelling (VECM), which enables the study of the data, is used to examine the short- and long-term effects of independent factors on the dependent variable. Two investigational models—the ROA model and the NPF model—are included in the study. According to the research's findings, when viewed from the NPF model's point of view, debt- and leasing-based financing are more secure over the long run for Islamic banks. Leasing-based financing, however, turns out to be more beneficial for Islamic banks from the standpoint of the ROA model
The Influence of Islamic Attributes on Consumer Satisfaction and Loyalty Through Religiosity as a Mediating Variable in Sharia Hotels in Kendari City
Authors: Shaleha Waode Maratun
Published: March 2024

In Kendari city, there are five Shariah hotels, namely Hotel Zahra Syariah, Hotel Azizah Syariah, Hotel Kubah 9, Hotel Liras Syariah, and Tropical Point Hotel Syariah. The purpose of this research is to examine the influence of religiosity variables on consumer loyalty with Islamic attributes and customer satisfaction as mediating variables. The sampling technique used in this research is accidental sampling. The sample size in this study is 215 respondents, obtained using the Slovin formula. The results of this research indicate that Islamic physical attributes have a significant positive effect on customer satisfaction, while Islamic non-physical attributes have a non-significant negative effect on customer satisfaction. Islamic religiosity mediates the influence of Islamic physical attributes on customer satisfaction with a non-significant negative effect. Religiosity mediates the influence of Islamic non-physical attributes on customer satisfaction, which has a significant positive effect. Religiosity mediates the influence of customer satisfaction on behavioral loyalty with a non-significant positive effect. Islamic religiosity mediates the influence of customer satisfaction on attitudinal loyalty with a significant positive effect. Customer satisfaction has a significant positive effect on behavioral loyalty, and customer satisfaction also has a significant positive effect on attitudinal loyalty.
Tafsir Mustahiq Zakat Perspektif Literatur Sosiologi Reaktualisasi QS. At Taubah
Authors: Triyanto Andi , Syaputra Ahmad Danu , Saifudin Ahmad , Hinawati Titik
Published: March 2024

Diskusi zakat selalu menarik untuk dikaji secara akademik karena memadukan nilai taufiqi dan ijtihadi, terdapat nilai ubudiyah dan muamalah sekaligus dalam satu praktik ibadah. Surah At Taubah (9): 60 telah menunjuk secara jelas siapa saja para penerima manfaat zakat (disebut mustahiq zakat) sebagai dasar pendistribusian zakat diberikan kepada yang berhak secara tepat. Namun, kata yang menyebut delapan golongan (ashnaf) penerima zakat yang disebutkan dalam nash tidak semua selalu bisa diaplikasikan dalam kondisi kekinian secara aktual, sehingga membuka ruang diskusi akademik terutama untuk memaknai kembali kata yang menyebut para penerima manfaat zakat dengan tidak menyelisihi maqashidu asy-syariah. Penulis menawarkan pendekatan sosiologi dengan paradigma teori realitas sosial untuk memaknai kata per kata yang digunakan al-Qur’an untuk menyebut para mustahiq zakat, mulai dari fakir, miskin, amil, mualaf, riqab, gharim, fii sabilillah, dan ibn sabil. Hasil pencarian kata per kata yang paling mendekati yang disebut al-Qur’an mengenai mustahiq zakat dengan istilah kata tersebut dalam sosiologi menunjukkan bahwa identitas para penerima zakat lebih jelas diketahui indikatornya, lebih dinamis, lebih fleksibel, dan lebih sinkron sehingga lebih aktual dengan kehidupan realitas sosial
Niat Berwakaf Masyarakat Tarakan: Persepsi, Akses Terhadap Informasi Dan Pemahaman Norma Agama
Authors: Rahmansyah Fathur , Yandri Pitri
Published: March 2024

The endowment is a significant religious practice and contributes to sustainable development. The community possesses a good understanding of religious norms related to the endowment, which involves genuine intentions, adherence to Sharia, and transparency. However, information about endowment in Tarakan City is limited, making it difficult to access details about endowment activities. Furthermore, the comprehension of religious norms and education about the benefits of endowment still need improvement. This study aims to analyze the influence of perception issues, access to information, and religious norms on the intention to endow in Tarakan City. The method employed in this research is quantitative, encompassing the entire population of Tarakan City, which, according to the Central Statistics Agency (BPS), amounts to 244,185 people. The sample for this study uses a purposive sampling technique with the Slovin formula, resulting in a sample size of 100 individuals. The data analysis technique in this research employs Structural Equation Modeling-Partial Least Squares (SEM-PLS) using the statistical software SmartPLS. The findings of this study indicate that Perception significantly influences the Intention to Endow due to the positive perception of endowment as a beneficial contribution to others or society at large, resulting in a stronger intention to engage in endowment actions. Access to Information, however, does not significantly affect the Intention to Endow, as the message might not be effectively conveyed or fail to capture the community's attention, potentially failing to trigger the formation of endowment intentions. Understanding of Religious Norms significantly influences the Intention to Endow, as endowment actions align with the practice of religious principles, and these norms can be a powerful driver in forming endowment intentions.
Etos Kerja Islami Pada Keberhasilan Usaha Pedagang Etnis Arab di Pasar Ampel Surabaya
Authors: Akhsan Aziz Maulana
Published: March 2024

This study aimed to find out in depth the culture of Islamic work ethic in Arab Muslim traders in Pasar Ampel, Surabaya, as well as the impact of the implementation of Islamic work ethic on the success of their business. This research used qualitative methods and case studies as the strategy. Data collection was carried out by interviewing and observing research subjects directly. The study involved five traders as data sources. Qualitative explanatory was used as an analytical technique by explaining the results of interviews and direct field observations. The results of this study showed that, 1) in general, the understanding of the work ethic of Arab Muslim traders in Pasar Ampel Surabaya was in accordance with the characteristics of Islamic work ethic. However, in terms of practice or implementation, not all were in accordance with the characteristics of the Islamic work ethic, especially most of them did not have creativity, orientation to the future, and mental readiness to compete, so their efforts tended to be conservative. 2) Traders who had an understanding and practice that was in accordance with the characteristics of the Islamic work ethic experienced business success in the business they run