bluuebunny/crossref_metadata_2025 huggingface dataset:
Implementasi ISAK 35 dan Penyajian PSAK 109 dalam Laporan Keuangan pada Masjid Al-Muslimun Tulungagung
Authors: Yasin Nuril Ahda Millatina , Estiningrum Sri Dwi
Published: March 2024

This study aims to determine the application of ISAK 35 as a standard for presenting financial statements, especially at the Al-Muslimun mosque, Tulungagung Regency, and to determine the presentation of financial statements combined between PSAK 109 and ISAK 35 to facilitate accountability and transparency of the management. The method used is a qualitative method with a case study approach. The data used in the study came from interviews, observations, documentation, and other relevant literature sources. The results of the study indicate that the Al-Muslimun mosque has not implemented ISAK 35 in the presentation of its financial statements. The financial statements are presented simply by only writing down the cash income and usage each month. The reconstruction of the financial statements for Al-Muslimun mosque shows a statement of financial position according to ISAK 35. Still, in the net assets section, it is converted into a balance of funds. Statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements are presented under ISAK 35. Meanwhile, reports of changes in funds and reports of changes in assets under management are presented under PSAK 109.
Potensi Zakat Aset Digital Kripto Legal di Indonesia
Authors: Taufiqurrohman Taufiqurrohman
Published: March 2024

Indonesia has been regulating cryptocurrencies as commodities under the supervision of Bappebti, a bureau under the Indonesia’s ministry of trade. Crypto asset capitalization has growth rapidly over the stocks in Indonesia’s market. Its mean, crypto asset has a big potential as a “mal”to contribute as zakat source. The aim of this study is to show that crypto asset has meet the requirements of zakat object. This study method uses a qualitative approach with primary and secondary data that help the author to look the crypto asset work empirically. The findings show that economic value growth of crypto asset and income that comes from crypto asset are meet with requirement for zakat object.
Zakat Sebagai Penentuan Pengembangan Moral, Ekonomi, dan Sosial Kemasyarakatan
Authors: A-Rahmaniy Mursyidin
Published: March 2024

Zakat is worship related to wealth and social society (`ibadat mâliyyat ijtimâ`iyyat). Zakat has a very important, strategic and decisive position for moral and economic and social development of society. The moral field of zakat cleanses the feelings of greed and greed from the rich. The social sector of zakat acts as a systematic and guaranteed way by Islam to eradicate poverty among the people by making the rich people aware of their social responsibilities. In the economic field, zakat prevents unhealthy hoarding of wealth in the hands of a few people and gives the opportunity for wealth to circulate in the hands of the poor, before the wealth reaches its owner in a dangerous amount. As a basic worship, zakat is one of the pillars (third pillar) of the five pillars of Islam as revealed in several hadiths of the Prophet SAW. So that its existence is considered as ma`lûm min al-din bi al-zarûrat or is known automatically and is an absolute part of one's Islam. Zakat worship is found in the Qur'an up to 27 times, namely the verse together with prayer, and only once mentioned in the same context as prayer but not in one verse. The zakat can be managed by the amil zakat agency in accordance with the applicable laws that have been set by the minister of religion (in Indonesia). In the management of zakat, the amil body takes into account in detail so that the collected zakat can be fully divided among the mustahik. The muzakki can calculate it himself in issuing his zakat, but if the muzakki can't specify and take it into account, then the muzakki may ask the amil zakat for help to calculate it.
Analisis Penerapan Akad Wakalah Bil-Ujrah pada layanan Go-Mart (Studi Analisis)
Authors: Atabik Said , Ghozali Muhammad , Kusuma Amir Reza
Published: March 2024

Nowday its many transaction model has been developed and the research is needed, at first humans transacted with the concept of bartering and in this time humans can transact using a virtual money, in the fiqhiyah rule the terms of the transaction is akad and in this day and age human only using his device to transaction. Such us Go-Jek application product on Go-Mart Services that makes human easier to get his desire goods, so there is an terms that must be in that transaction and the contract used mus be in accordance with Islamic shariah, in this case the product uses ijarah contract, qard and wakalah bil ujrah. Then there needs to be more analysis of this service to meet the elements in the fiqh rule so that muslims are allowed to use it.
The Effect of Business Capital and Labor on the Development of MSMES Through BPUM in the Padang Sidempuan City on the Islamic Perspective
Authors: Lubis Dara Yanti Pramita , Batubara Maryam , Arif Muhammad
Published: March 2024

This study analyzes the development path of MSMEs through business capital assistance funds, especially from the Government's Islamic economic perspective. The variables used in this study are business capital, labor and marketing.This research uses a quantitative type of research with statistical analysis. The research population is all MSMEs in padang Sidimpuan city which amounts to 10532 MSME actors. Determination of the sample using the Slovin formula. The variables used in this research consist of the variable Business capital (X1), the Labor variable (X2), the Marketing variable (Z), and the MSME Development variable (Y). The stages carried out in analysing the data of this study are as follows: 1. Descriptive Analysis. 2. Data Instrument Quality Analysis. 3. Analysis of Classical Assumptions. 4. Hypothesis Analysis and. 5. Path Analysis. The results showed that business capital, labor, had a positive influence on the marketing and development of MSMEs. the higher the business capital of msme actors, the better the marketing of an MSME. If the labor level of MSME actors is good, marketing will increase as well. the better the marketing of a business, the better the development of the business so that. If a business already has good business capital, the development of MSMEs is good .The main contribution of this study concern on the influence of BPUM (Banpres Productive Micro Enterprises) on the development of MSMEs is seen from the aspects of business capital, labor, and marketing in the city of Padang Sidimpuan.
Perilaku Herding Investor Coronial yang Bertransaksi Pada Akun Saham Syariah
Authors: Santoso Wiliam , Kohardinata Cliff , Greselda Gosal Gladys
Published: March 2024

The emergence of investment trends since the Covid-19 pandemic in early 2020 brought out many new young investors, or popularly called "coronial" investors. Unfortunately, this issue is not matched by the increase in financial literacy, which eventually triggers the emergence of the phenomenon of herding behavior, where investors follow the advice of other investors without conducting adequate analysis. This study aims to examine the effect of investors’ personality and motivation on herding behavior in the younger generation who are new to investing in the capital market and using shariah online trading system. Questionnaires were distributed to 70 samples using snowball sampling technique and analyzed using multiple linear regression. The results showed that of the 6 hypotheses tested, 2 hypotheses were accepted, and 4 hypotheses were rejected. This finding indicates that the herding behavior of colonial investors who are using shariah online trading system is not influenced by their personality, whether detached, compliant, or aggressive. Meanwhile, herding behavior is proven to be influenced by motivational factors, namely cognitive abilities and emotional factors, however social factors do not affect their herding behavior
What Determines Metropolitan Jakarta’s Muslim Intention to Use M-Banking?
Authors: Muttaqien Muhammad Khaerul , Anam Moh Khoirul , Tajudin Tajudin Mas'ud , Hamli Hamli Syaifullah
Published: March 2024

The purpose of this study was to determine the factors that influence the usefulness, trustworthiness, and acceptance of M-Banking. The theoretical framework used in this study is the Technology Acceptance Model (TAM), with the addition of perceived risk and trust variables. Research data collected from 265 Muslims in the Jakarta Metropolitan area were analysed using a statistical method known as Partial Least Squares Path Modeling. These findings indicate that the intention to use M-Banking is positively and significantly influenced by trustworthiness, easiness, and perceived risk. Meanwhile, the intention to use M-Banking is not affected based on the perceived usefulness. According to the findings, perceived usefulness and easiness have a positive and significant effect on trust. Furthermore, perceived risk and easiness have a positive and significant effect on perceived usefulness. Practical implications by considering the antecedents of usefulness, trust and acceptance of M-Banking, the banking industry can improve the service quality and security of M-Banking.
Pencerminan Gaya Kepemimpinan Transformasional Pimpinan Amal Usaha Muhammadiyah Bidang Ekonomi Syariah Di Ponorogo
Authors: Wijayanto Heri , Srijani Ninik
Published: March 2024

Leadership style can be interpreted as attitudes and actions taken by leaders in dealing with subordinates, regulating an organization's operational system, carrying out and overseeing policies and solving problems both internally and externally. Transformational leadership style is reflected in the indicators: charisma, individual considerations, intellectual stimulant, and inspirational. The values of transformational leadership of the Amal Usaha Muhammadiyah (AUM) influence the success of the Muhammadiyah organization at the branch, branch, regional, regional and central levels. The purpose of this study was to determine the reflection of the values of charisma, individual considerations, intellectual stimulants, and inspirational leadership of AUM in Ponorogo, and to find out the indicators of the most dominant transformational leadership style possessed by AUM leaders. advancing AUM. The research method uses primary data, the population of all residents of Mahammadiyah in Ponorogo, with the sampling technique of cluster sampling. Analytical tool with quantitative descriptive. The number of respondents involved 100 people. Research result is, AUM employees have the perception that AUM's leadership in Ponorogo reflects a high level of transformational leadership. Charisma, inspirational, intellectual stimulant and individual considerations which are the characteristics of transformational leadership. AUM's leadership has a high rating from AUM's employees, and, based on these results, it can be concluded that the leadership style of AUM leaders throughout Ponorogo when reflected in the transformational leadership style has a high reflection
The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures
Authors: Wahyuantika Deanisa , Inayati Nur Isna , Fitriati Azmi , Pratama Bima Cinintya
Published: March 2024

This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.
Dampak Sharia Compliance, Kepercayaan, Kemudahan Penggunaan Dan Trend Terhadap Keputusan Pembelian Konsumen Muslim Milenial
Authors: Khairawati Salihah , Murtadlo Mu'tashim Billah , Hadi Sugeng Nugroho
Published: March 2024

Many factors cause someone to shop online, ranging from low cost, quality of goods, trust, facilities, ease of transaction, to several other factors. This study uses four independent variables, namely sharia compliance (X1), trust (X2), convenience (X3), trend (X4), and online purchasing decisions as to the dependent variable (Y). This study aims to examine and analyze the Effect of Sharia Compliance, Trust, Ease, and Trends on Online Purchase Decisions through the Shopee Application on Yogyakarta students. This research is quantitative. Data collection techniques in this study using a questionnaire with the number of respondents 100 Yogyakarta students. The analytical tool used is multiple linear regression. Based on the results of the partial test, it shows that sharia compliance has a positive but not significant effect on online purchasing decisions. Meanwhile, trust, convenience, and trends have a positive and significant impact on online purchasing decisions. However, simultaneous testing shows that sharia compliance, trust, convenience, and trends have a positive and significant effect on online purchasing decisions through the Shopee Application for Yogyakarta students.
Literasi Keuangan Syariah pada UMKM dan Dampaknya terhadap Penggunaan Produk Bank Syariah
Authors: Alimi Mubarok El
Published: March 2024

In this study, in analyzing the influence of Islamic financial literacy on the variables that were tested, namely the variables of knowledge, skills, and beliefs that were tested partially or simultaneously on the decision to use products in Islamic banks. The data used in this research is primary data by distributing questionnaires to 32 respondents. in this study using the sampling method that is saturated sample. The type in this study is quantitative with multiple linear regression data analysis methods which later from the data obtained will be described. The results of the study show that the level of knowledge, skills and beliefs has an influence on the decision to use Islamic bank products. The coefficient of determination (R2) is 95.3%, which means that the independent variable, namely Islamic financial literacy consisting of knowledge (X1), skills (X2), and confidence (X3) has an effect of 95.3% on the decision to use products in Islamic banks

Keywords: Knowledge, Skills, Confidence, Islamic financial literacy, use of Islamic bank products.
Implementasi Etika Bisnis Islam Terhadap Usaha Mikro Pada Masa Pandemi Virus Sapi
Authors: Solikhah Aminatus -
Published: March 2024

ABSTRAK
Fenomena virus yang melanda pada hewan ternak sapi menimbulkan kelangkaan daging di pasaran. Selain itu juga menimbulkan keragu-raguan para konsumen untuk membeli makanan yang asal bahannya dari daging. Tujuan penelitian ini untuk mengetahui efek jika penjual bakso atau rumah makan dalam produksi ataupun jual belinya menerapkan Etika Bisnis Islam dalam masa pandemic sapi yang baru-baru ini terjadi. Metode penelitian yang digunakan adalah deskriptif menggunakan studi literatur serta meresume hasil riset sebelumnya.
Penelitian ini menggunakan pendekatan penelitian kualitatif deskriptif dengan studi lapangan terhadap pelaku bisnis penjual bakso dan rumah makan di daerah Grati. Hasil penelitian menunjukkan bahwa strategi-strategi yang dilakukan dalam bisnis syari'ah Islam di bidang usaha mikro penjual bakso atau rumah makan pada masa pandemi sapi. Hasilnya menunjukkan bahwa para penjual bakso dan rumah makan di daerah grati telah menggunakan etika bisnis islam dalam proses produksinya, sehingga para penjual bakso dan rumah makan di daerah grati banyak yang tutup sementara, dikarenakan stok daging langkah dan harganya tinggi. Pelaku usaha telah memahami dan mengimplementasikan prinsip atau nilai-nilai Islam dengan berlandaskan kepada Al-Qur'an dan Hadits. Implementasi etika bisnis Islam ini meliputi lima aspek yaitu, Kesatuan (Tauhid/unity), (Keseimbangan Equilibrium/adil), (Kehendak Bebas/free will), (Tanggung Jawab/responsbility), dan (Kebenaran, Kejujuran/truth honesty).
Kata Kunci : Etika Bisnis Islam, Usaha Kecil, analisis deskriptif
Tren dan Strategi Pengumpulan Dana Zakat, Infak dan Sedekah (ZIS) di masa Pandemi Covid-19: Studi Multisitus Pada Badan Amil Zakat Nasional (BAZNAS) Kota Malang, Kabupaten Jombang dan Kabupaten Tanah Laut, Kalimantan Selatan
Authors: Hakim Rahmad , Amalia Rahmi
Published: March 2024

Zakat memiliki peranan yang sangat penting dalam meningkatkan kesejahteraan masyarakat.. Di masa pandemi Covid-19, peran zakat, infak dan sedekah dalam penanggulangan dampak pandemi, baik secara langsung maupun tidak langsung begitu signifikan. Hal ini terlihat dari besarnya jumlah dana ZIS yang terkumpul. Penelitian ini bertujuan melakukan analisis mendalam terkait tren dan strategi Pengumpulan Dana Zakat, Infak dan Sedekah (ZIS) di masa Pandemi Covid-19 Pada Badan Amil Zakat Nasional (BAZNAS) Kota Malang, Kabupaten Jombang dan Kabupaten Tanah Laut, Kalimantan Selatan. Penelitian ini adalah kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi. Hasil penelitian penelitian diharapkan mampu untuk memberikan gambaran dan analisis mendalam terkait dengan tren dan strategi Pengumpulan Dana Zakat, Infak dan Sedekah (ZIS) di masa Pandemi Covid-19 Pada Badan Amil Zakat Nasional (BAZNAS) Kota Malang dan Badan Amil Zakat Nasional (BAZNAS) Kabupaten Jombang. Hasil penelitian penelitian diharapkan mampu untuk memberikan gambaran dan analisis mendalam terkait dengan tren dan strategi Pengumpulan Dana Zakat, Infak dan Sedekah (ZIS) di masa Pandemi Covid-19 Pada Badan Amil Zakat Nasional (BAZNAS) Kota Malang, Kabupaten Jombang dan Kabupaten Tanah Laut, Kalimantan Selatan.
Implementasi Maqashid Syari’ah di Badan Usaha Milik Desa (BUMDes)
Authors: Syahrizul Syahrizul
Published: March 2024

The purpose of Conventional BUMDes is to obtain profit or net income to increase Village Original Revenue and develop the maximum benefit of the economic resources of the Village community. The purpose of this implementation is to maximize the value of Maqashid Shari'ah. Due to the different objectives of Conventional BUMDes and Maqashid Shari'ah, the indicators are also different. The formulation of the problem in this study is the creation of the main indicators of Islamic BUMDes in accordance with maqashid shari'ah. The research method uses literature studies by reducing factors into indicators. Implementation of maqashid syar'iah as an indicator of Islamic performance in the form of shari’ah compliance, improving the quality of human resources, using Islamic management, business orientation is blessing and profit, and financial management using sharia financial management. The references used are the Al-Quran, As-Sunnah, Fatwa Ulama, and Fatwa of the National Shari'ah Council of the Indonesian Ulama Council.
Prinsip Manajemen Risiko Dalam Surah Al-Kahfi Ayat 60 - 82
Authors: Siregar Hilyati Inayah
Published: March 2024

This study aims to examine the relevance of the story of Prophet Musa AS learning to Khidr in surah Al-Kahf verses 60-82, associated with risk management theory. This descriptive analysis research uses literature sources from the book of interpretation, the book of qawaid fiqh and risk management. Through content analysis, this research concludes that Khidr's actions of destroying a boat, killing a small child and rebuilding a wall that almost collapsed are one of the stages of risk management, namely the response of choosing to take a smaller risk of loss to avoid a larger loss. Risk management is in line with the rule of fiqh "if you meet several harms, then you should choose to do the one with less harm".
Peran Baznas Kota Padang Panjang Terhadap Pengurangan Peminjaman Pedagang Kepada Rentenir
Authors: Cupian Cupian , Hanif Mardiyah , Farras Joval Ifghaniyafi
Published: March 2024

Many traders prefer to borrow from loan sharks rather than safer banking institutions for reasons of convenience and speed. The loan sharks apply high interest which includes riba. One of the efforts to avoid the practice of loan sharks is with productive zakat funds from BAZNAS as business funds. This research aims to to see the influence of the role of BAZNAS in Padang Panjang City including service quality, distribution of zakat, empowerment of mustahik and socialization - education on reducing merchant lending to loan sharks.This research uses a descriptive method with a quantitative approach. The sample is 70 respondents who are traders who receive BAZNAS zakat funds and have also borrowed from loan sharks. The analytical method used is binary logistic regression analysis. From the results of the logistic regression, it was found that the quality of service was significant in reducing the lending of traders to loan sharks, while the distribution of zakat, empowerment of mustahik and socialization - education were not significant in reducing the lending of traders to loan sharks
Konsekuensi Produk Penanaman Emas Dengan Perjanjian Murabahah Terhadap Kemakmuran Konsumen
Authors: Farid Diana , Abdulah Pakarti Muhammad Husni , Fathiah Iffah , Hendriana Hendriana , Jamarudin Ade
Published: March 2024

This study aims to determine how the gold murabahah investment product and customer welfare, as well as to determine how the effect of gold murabahah investment product on the welfare of customers at PT. Abadi Optimization Gold Bandung City Branch. The factors tested in this study were the gold murabahah investment product as the independent variable. While the welfare of customers as the dependent variable. The research method used in this research is verification method. The population in this study were customers of PT. Optima Eternal Gold as many as 100 people. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, while to calculate the sample size using the slovin formula, so that the sample in this study is 100 customers of PT. Eternal Optima Gold. The analytical method used in this study is simple linear regression analysis at a significance level of 5%. The program used in analyzing the data uses the Statistical Package for Social Sciences (SPSS) Ver.19.00. Based on the results of the partial and simultaneous research, it shows that the gold murabahah investment product has an effect on the welfare of customers at PT. Abadi Optimization Gold Bandung City Branch. In addition, the magnitude of the influence of the gold murabahah investment product in contributing to the customer's welfare is 54.0%.
Link And Match Strategy of Islamic Banking Vocational High School Human Resources with the Islamic Banking Industry
Authors: Putra Purnama
Published: March 2024

The purpose of this study is to determine the strategy used for Link and Match between Islamic banking vocational schools and the Islamic banking industry. The research method uses a qualitative descriptive analysis, by conducting interviews with the Patriot BPRS in Bekasi City and SMK Negeri 5 Bekasi City, the Islamic Banking Study Program. The analytical technique used in this research is an in-depth technique, namely examining problems on a case-by-case basis because qualitative methodologies believe that the nature of a problem will be different from the nature of other problems. The results of this study indicate that the link and match strategy with Islamic banking has been going well in several fields, namely the curriculum sector, the field of industrial relations recruitment and the field of IQF certification. These three fields aim to train the development of individual competencies in order to keep abreast of developments in the Islamic banking industry. Meanwhile, according to the Islamic banking industry, it is very important to carry out a link and match strategy in order to be able to compete with other competitors who have considerable opportunities in other Islamic financial institutions.
Maqashid Syariah Terhadap Keberlanjutan Kehidupan
Authors: Inamullah Muhammad , Lestari Nur Melinda
Published: March 2024

Keberlangsungan kehidupan atau sustainability menjadi trend dalam diskursus manajemen pada masa kini, terminologi memfokuskan kegiatan perusahaan yang sejalan dengan pelestarian lingkungan, penghindaran perilaku merusak, dan aktif menjaga kelestarian dan kesinambungan lingkungan. Faktor-faktor yang diidentifikasi merupakan substansi dari proses pengolahan sumber daya alam dianalisa lebih lanjut dan disintesakan dengan konteks Environmental, Social, and Governance (ESG). Identifikasi atas faktor tersebut tidak hanya mengenai aspek yang berhubungan langsung dengan aktivitas eksploitasi, terdapat sintesa atas aspek pendorong (niat) subjek utama yaitu manusia yang turut menggerakan aktifitas perusahaan yang tidak mengindahkan keberlangsungan kehidupan.
Makanan Halal Pada Street Food: Halal Awareness, Halal Knowledge, Label Halal Terhadap Keputusan Pembelian (Studi Kasus Di Kota Malang)
Authors: Sayyaf R. Tanzil Fawaiq
Published: March 2024

Currently, the need for halal products has increased, from the fields of medicine, fashion, halal food, halal cosmetics, Islamic finance to Muslim-friendly tourism. Indonesia is ranked first in the world in consuming halal food in 2019. The high level of Muslim population triggers a high demand for halal food. As a Muslim, sometimes consuming food is not too thorough to see whether a product is halal for consumption or not. The purpose of this study was to determine the effect of halal awareness, halal knowledge, prices on purchasing decisions for halal food at street food. The sample used was 100 samples with the criteria of having bought food at street food. Why is research important, because with the emergence of the new halal label issued by BPJPH, the public will be even more selective in the process of choosing halal food, indeed a lot of research on halal has been carried out, but research focusing in the object under study is different. The research method used is quantitative with technical analysis of SEM-PLS data using SmartPLS software. The result showed that halal awareness (X1), halal knowledge (X2) and halal label (X3) had an influence on the purchasing decision (Y) of halal food on street food.
The Existence Of Bank Syariah Indonesia Post-Merger In Denpasar City
Authors: Kurniawan Rahmad , Hakim Sofyan , Safitri Novi Angga
Published: March 2024

The Islamic Banking Revolution is a fairly basic change in a field of Islamic financial institutions that unites the 3 largest Islamic banks in Indonesia, namely Bank Mandiri Syariah, Bank BRI Syariah and Bank BNI Syariah which merge or merge into one called Bank Syariah Indonesia. This new breakthrough regarding the merger of state-owned banks is expected to be a breath of fresh air for all circles, especially non-Muslims to be more receptive to Islamic banking. It is certainly hoped that all Indonesian citizens regardless of their religion can accept Islamic banking as an economic system in Indonesia, especially in the city of Denpasar, which is an Islamic minority. The universal nature of Islamic banks for all people, it is necessary to expand to non-Muslim communities in order to maintain the sustainability and existence of Islamic banks.This research is a field research using qualitative research methods, while the subjects of this research are the internal parties of the Indonesian Islamic Bank in Denpasar City and the community/customers of BSI Denpasar City. Data collection techniques in this study used observation, interviews and documentation techniques. The data validation technique uses credibility test with source triangulation and dependability test.The results of this study indicate that 1) The existence of the Post-Meger Indonesian Islamic Bank in Denpasar City is still able to survive due to their strategy that covers several aspects by implementing the steps taken by Bank Syariah Indonesia in order to continue to exist and survive during the pandemic. Its existence is by implementing the Financing Relaxation program to Reduce Bad Credit Post Mergers during the pandemic, Actively sharing in Community Activities during the pandemic, Business Strategy of Bank Syariah Indonesia Post Mergers during the pandemic (both in terms of survival and marketing by targeting potential customers). 2). The public perception of Denpasar City about the existence of Bank Syariah Indonesia after the merger, both in terms of improving product quality and improving service quality, can be seen from the public perception about the merger of 3 Islamic banks (BSI) is quite good, the majority of Denpasar people already know about the merger of 3 Islamic banks. (BSI). They strongly support this merger because it makes it easier for them to deal with the bank concerned because there are more branches and the reach to the bank is getting closer, both for products and services.
Daya Tahan Unit Usaha Syariah di Indonesia Sebelum dan Selama Pandemi Covid-19
Authors: Afkar Taudlikhul , Purwanto Teguh , Alsanda Ibnu Hakim , Pratama David Wahyu
Published: March 2024

Penelitian ini bertujuan untuk memperlihatkan daya tahan kinerja keuangan Unit Usaha Syariah di Indonesia yang dilihat dari perbandingan tingkat profitabilitas dan likuiditas sebelum dan selama pandemi covid-19. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis paired sample t-test untuk menunjukkan perbandingan profitabilitas dan likuiditas sehingga terlihat ada atau tidak perbedaannya dalam kondisi sebelum dan selama pandemi covid-19. Sampel jenuh digunakan dalam penelitian ini karena terdapat 20 Unit Usaha Syariah di Indonesia. Data yang digunakan berupa laporan kinerja keuangan gabungan seluruh Unit Usaha Syariah tahun 2018 – 2021, dengan asumsi untuk tahun 2018 – 2019 merupakan data sebelum terjadinya pandemi, sedangkan tahun 2020 – 2021 merupakan data selama terjadinya pandemi. Hasil penelitian menunjukkan bahwa tingkat profitabilitas Unit Usaha Syariah sebelum dan selama pandemi tidak terjadi perbedaan, hal ini menunjukkan bahwa kemampuan untuk memperoleh laba dalam kondisi pandemi maupun tidak hasil yang diperoleh tidak mengalami perbedaan sehingga memiliki potensi daya tahan terhadap resesi. Sedangkan tingkat likuiditas Unit Usaha Syariah sebelum dan selama pandemi terdapat perbedaan signifikan, dimana tingkat likuiditas sebelum pademi lebih tinggi dibandingkan selama pandemi, hal ini menunjukkan bahwa kondisi pandemi memberikan dampak kurang baik terhadap kemampuan menyediakan asset yang likuid sehingga berpotensi kekurangan likuiditas saat terjadi resesi.
The Influence Of Msmes, Inflation, And Sharia Bank Finance On Economic Growth
Authors: Saputra Alfian Eka , Zulpahmi Zulpahmi , Fitriyanto Arief
Published: March 2024

Economic growth is important to study considering that each region will always try to increase its economic target. This study aims to analyze regional economic growth in West Java with the predictor variables of the number of MSMEs, inflation, and Islamic bank financing. Using secondary data for the 2016–2021 period obtained from the Central Bureau of Statistics, the Services and Finance Authority, and the Office of Cooperatives and UMKM of West Java Province, Using seven cities in West Java as a sample in the study and multiple linear regression as an analytical tool The findings revealed that, for the 2016–2021 period, the number of MSMEs, inflation, and Islamic bank financing had a significant positive effect on West Java regional economic growth. Furthermore, simultaneously, the three independent variables significantly affect the regional economic growth of West Java. West Java's regional economic growth variable of 95.28% is influenced by the independent variables of the number of MSMEs, inflation, and Islamic bank financing, while 4.72% is influenced by other variables. In order to increase economic growth, the government's role is very important in empowering MSMEs, maintaining inflation rate stability, and increasing the portion of sharia financing by Islamic banks.
Analisis Pengaruh Variabel Makroekonomi Terhadap Penerimaan Zakat Pada Baznas Periode 2016-2021
Authors: Mukarromah Hikmah Lailatul , Hasan Asyari
Published: March 2024

Every Muslim who fulfills the terms and conditions of Islamic law is obliged to pay zakat because zakat is one of the pillars of Islam. Instrument that can reduce poverty is zakat. The collection of zakat in Indonesia very potential, but this is not in line with the realization of the total collection of national zakat funds in 2019 which only reached 0.04 percent of its total potential of IDR 233.8 trillion. The purpose of this study is to analyze the effect and response of macroeconomic variable shocks to zakat collects and to analyze the contribution of each macroeconomic variable to zakat receipts at BAZNAS using the Vector Error Correction Model (VECM) method. The results showed that the IPI and Exchange Rate variables responded positively to zakat receipts, while the Inflation, Money Supply and BI 7-Day Repo Rate variables responded negatively to zakat receipts. FEVD results show that the biggest contribution to the receipt of zakat is the exchange rate and industrial production index among other variables used.
Jual Beli Dalam Ekonomi Islam (Aplikasi Jual Beli Dalam Fiqih Dan Perbankan Syariah)
Authors: Nafsah Zakiyah
Published: March 2024

Pesatnya perkembangan dunia ekonomi khususnya lembaga-lembaga keuangan Islam atau perbankan Islam yang usaha pokoknya tidak lepas dari proses transaksi jual beli bank yang Islami, yakni notabene harus terhindar dari unsur riba, terhindar dari unsur kezdaliman. Dari latar belakang inilah kemudian diangkat salah satu konsep ekonomi yang mengacu pada konsep syariah Jual beli (Al-Bai’) yang dalam operasionalnya menghendaki adanya unsur provit antar penjual dan pembeli. Jual beli merupakan suatu akad yang tertua yang dikenal oleh manusia sekaligus akad yang paling banyak dipraktekkan hingga saat ini, Oleh sebab iru, sebagian dari hukum Islam menamakannya sebagai abu al-uqud atau induk semua akad untuk menunjukkan bahwa semua akad jual beli sebagai akad tertua sekaligus terpenting dalam kehidupan manusia. Dalam hal ini, manusia membutuhkan jual beli sejak manusia itu sendiri mulai membutuhkan makanan, minuman, pakaian, tempat tinggal dan sebagainya yang dimiliki saudaranya. Sementara ia juga membutuhkan barang tersebut. Oleh sebab itu, manusia membutuhkan suatu tertentu cara agar saudaranya tersebut rela memberikan barang yang menjadi kebutuhannya dengan melalui suatu pertukaran yang kemudian disebut jaul beli.

Kata Kunci: jual beli (al-bay’), Fiqh, perbankan Islam
The Role of BAZNAS in Empowering Communities Affected by the Recession through the Mustahik Economic Empowerment Institute
Authors: Sa'i Muhammad Khoiru , Nashirudin Muh. , Fuadi Rial
Published: March 2024

The purpose of this essay is to provide a deeper knowledge of the function of BAZNAS through Mustahik Economic Empowerment Institute and funds for Zakat, Infak, and Sedelah (ZIS) were distributed during the recession. This research is library research, i.e., research conducted in libraries utilizing library research data collection techniques derived from secondary data, i.e., data gathered indirectly by researchers (research object), however from a different source, such as books, websites, audit financial reports for 2020 and 2021, target achievement pillars of collection in the BAZNAS RI Strategic Plan (Renstra) for 2020-2025, Central Bureau of Statistics (BPS) data for 2020 and 2021, journals, documents, regulations related to objects research. The distribution of zakat funding through the Mustahik Economic Empowerment Institute (LPEM), which played a critical role in empowering communities affected by the recession due to the Covid-19 pandemic, is carried out in both rural and urban areas. The distribution and distribution of Zakat, Infaq, and Alms (ZIS) funds conducted by BAZNAS in 2020 and 2021 have been granted to mustahik, particularly the poor who are truly afflicted by the recession, and in compliance with applicable legislation. Infaq and alms funds declined as a result of the worsening Indonesian economy, whereas zakat funds received by BAZNAS in 2020 and 2021 grew.
Analisis Literasi Wisata Halal Destinasi Lombok Nusa Tenggara Barat
Authors: Diwanti Dyah Pikanthi , Wijayanto Sigit Ary
Published: March 2024

The World Superbike (WSBK) grand event completed at the Pertamina Mandalika International Street Circuit can be used as a momentum to revive halal tourism in Lombok, also known as the Thousand Mosques Island. The challenge that waits is the awareness of the people of Lombok, who still need to be encouraged by exploring their potential. This study aims to analyze the literacy level of halal tourism in Lombok. Data collection was further broken down into data collection, data reduction, data display, and conclusion/verification. The results show that literacy related to halal tourist destinations has not been fully understood by respondents (students) because there are still limited supporting things. However, the implementation of education and promotion efforts has been running, although it needs to be strengthened by other variables outside of this research, such as shifting interest from visual to digital promotion
Analysis of Muzara’ah-Based Productive Waqf's Impact on the Welfare Community in the Bireuen District
Authors: Nur Mukhlish Muhammad , Munardi Munardi , Firdaus Rayyan , Mulyana Mulyana
Published: March 2024

Bireuen District has the second largest land waqf asset in Aceh Province. These assets have been distributed for the benefit of mosques, prayer rooms, schools, cemeteries, Islamic boarding schools, and other social services, while the poverty rate in Bireuen Regency is still relatively high. In other historical and empirical studies, it was found that waqf has played a role in economic and other social development. Thus, this study aims to analyze the effect of muzaraah-based productive waqf financing on the community in the Matang Panyang Settlement, Peusangan District, Bireuen Regency. This research is quantitative research with a comparative method using primary data obtained by distributing questionnaires to 30 respondents who were selected using a purposive sampling technique. The data analysis technique used was the Wilcoxon Matched-Paired Signed Test with the help of SPSS. Based on the Wilcoxon Statistical Test, it was found that the Z value was -4.810 with a significant level of 0.000. This shows that there is a significant difference between income before being given productive waqf and after being given productive waqf capital. Where the average income before getting productive waqf financing is Rp. 468,333.33 and increased to Rp. 943,333.33 after obtaining productive waqf financing
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Net Profit Margin Terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia Periode 2017-2021
Authors: Nafisah Suhailatun , Ramadhani Sri
Published: March 2024

This study aims to determine company size, profitability, and net profit margin on Islamic Social reporting (ISR) in Islamic Commercial Bank for the 2017 – 2021. This research uses a quantitative approach. The type of data used is secondary data, namely data, obtained from the annual finansial report (annual report) which is published on the official website of each bank for the period 2017 – 2021. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially the variabel company size and profitability have a significant effect on Islamic Social Reporting with a significant value of 0,44 < 0,05 and 0,039 < 0,05 while the net profit margin has No. effect on Islamic Social Reporting with a significant value of 0,117 > 0,05. Simultaneously shows that the variable size, profitability, and net profit margin together influence Islamic Social Reporting (ISR) 0,043 < 0,05 and the cowfficient of termination is 52,5 % the rest is explained by causes other than research.
Relevansi Kebijakan Fiskal Umar bin Khattab dengan APBN Indonesia 2023
Authors: Handayani Tri , Huda Dr. Nurul
Published: March 2024

Kebijakan fiscal adalah kebijakan pemerintah yang memiliki tujuan dalam mengatur pendapatan dan belanja negara. Kebijakan fiskal di bawah Khalifah Umar bin Khattab menggunakan sistem anggaran berimbang (balanced budget) yang dikelola oleh Baitul Maal. Instrumen kebijakan fiskal meliputi zakat, ushr, jizyah, kharaj, khums, ghanimah, dan kaffarah. Sedangkan, pada sisi pengeluaran, alokasi anggaran dibuat berdasarkan skala prioritas, kebutuhan mustahik, pertahanan dan keamanan, sosial dan keagamaan, serta kebutuhan administrasi pemerintahan. Sedangkan, sistem anggaran yang ditrerapkan dalam Kebijakan Fiscal di Indonesia saat ini adalah Defisit Budget. Adapun sumber pendapatan negara Indonesia terdiri dari penerimaan pajak, penerimaan negara bukan pajak dan hibah. Sedangkan belanja negara Indonesia pada saat ini terdiri dari belanja pegawai, belanja barang, belanja modal, pembayaran bunga utang, subsidi, belanja hibah, bantuan sosial, dan belanja lain-lain. Relevansi kebijakan fiskal Umar bin Khatthab dengan kebijakan fiskal Negara Indonesia adalah zakat berelevansi dengan PPh dan PPn, kharaj berelevansi terhadap PBB, ushr berevansi terhadap bea masuk dan bea keluar (bea Cukai), jizyah berelevansi dengan visa, kaffarah berelevansi dengan PNPB lainnya, rikaz berelevansi terhadap minyak bumi, gas alam, pertambangan panas bumi, pertambangan umum dan PNPB lainnya, sedangkan dana hibah berelevansi dengan dana hibah pada keuangan Indonesia. Pada sisi pengeluaran negara, dakwah dan penyiaran islam pada masa Umar bin Khatthab berelevansi terhadap pengeluaran untuk kebutuhan agama di negara Indonesia, pembangunan struktur berevansi dengan pelayanan umum, perumahan dan fasilitas umum, pariwisata, lingkungan hidup, dan ekonomi, pendidikan berelevansi dengan pendidikan, gaji pegawai berelevansi dengan pelayanan umum, dana pensiun berelevansi dengan perlindungan sosial, pelayanan dan jaminan sosial berelevansi dengan perlindungan sosial dan kesehatan, pembiayaan militer berelevansi dengan ketertiban dan keamanan serta pertahanan, gaji tentara berevansi dengan pertahanan, ketertiban umum dan keamanan.
Perkembangan Publikasi Ilmiah Makanan Halal di Negara Asia Analisa Bibliometrik: Penelitian Tahun 2001-2022
Authors: Aulia Alfi , Maika Muhammad Ruslianor
Published: March 2024

This study aims to find out the development of scientific publications related to the topic of Halal Food. Researchers used quantitative methods with bibliometric analysis. This research was conducted by searching through the Scopus database. id and use the keyword "Halal Food" with the categories of Article Titles, Abstracts, and Keywords. Then the results obtained were then extracted in the form of Bibtex and then processed and visualized using the Biblioshiny Web Interface, R Package. The results obtained are 998 scientific documents limited to only countries in Asia and with a span of 21 years (2001-2022), and using two types of documents, namely articles and conference papers. The results obtained are that scientific publications related to halal food have developed quite rapidly, marked by the large number of scientific publications on the topic of halal food.
Konstruksi Teori Dan Etika Konsumsi Islami Sebagai Manifestasi Pemikiran Ekonomi Monzer Kahf
Authors: Hidayat Muhammad Rizal , Ramadhani Ihsan , Huda Nurul
Published: March 2024

Suatu mekanisme ekonomi yang berlaku di tengah masyarakat memberi kemudahan bagi kita untuk memilih barang dan jasa yang tersedia. Kita juga melakukan penilaian terhadap pilihan barang dan jasa yang tersedia dengan pertimbangan tertentu dan kesadaran penuh. Tokoh pemikir muslim kontemporer seperti Monzer Kahf mampu mengemukakan fungsi kesejahteraan, utilitas, dan optimalisasi konsumsi yang berlaku untuk seorang muslim. Penelitian ini bertujuan untuk mendesain konstruksi teori dan etika konsumsi Islami berdasarkan pemikiran ekonomi Monzer Kahf. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif. Sumber data dan informasi yang digunakan bertumpu pada sumber primer dan sekunder. Teknik pengumpulan data dan informasi yang digunakan adalah studi literatur, sementara teknik analisis yang digunakan adalah analisis deskriptif. Prosedur ilmiah yang disusun dalam penelitian ini terdiri atas : 1) Kajian tematik pemikiran ekonomi Monzer Kahf, 2) Pembuatan konstruksi teori dan etika konsumsi Islami, 3) Penentuan variabel dan indikator yang tepat, dan 4) Aplikasi konstruksi teori dan etika konsumsi Islami.
Atribut Umum Versus Atribut Islami; Manakah Yang Paling Berpengaruh Bagi Wisatawan Muslim?
Authors: Mashilal Mashilal , Dwi Swasana Ramadhan
Published: March 2024

Attributes of destinations are important elements of attraction for tourists. Attributes of destinations affect tourist satisfaction. The purpose of this study was to examine the effect of generic and Islamic attributes on tourist loyalty through tourist satisfaction as an intervening variable. This type of research is quantitative research. Analysis of the model used is Partial Least Square-Structural Equation Modeling (PLS-SEM). The data in this study are primary data with 194 Muslim tourist respondents in Central Java. The sampling technique was carried out using purposive sampling method. The results of this study indicate that there is a positive and significant influence of generic attributes and Islamic attributes on tourist satisfaction. The effect of generic attributes, Islamic attributes and tourist satisfaction on tourist loyalty is positive and significant. Meanwhile, the magnitude of the influence of generic attributes is stronger than Islamic attributes on the satisfaction and loyalty of Muslim tourists.
Sejarah Perkembangan Penjaminan Halal di Indonesia
Authors: Nahlah Nahlah - , Siradjuddin Siradjuddin , Efendi Ahmad , Budiono I Nyoman , Fahrika A. Ika
Published: March 2024

One of the rules in Islam is not to consume or use anything that Islam forbids. This world is not only inhabited by people who are Muslims. Many religions and beliefs other than Islam do not forbid some foods that Muslims consider unclean, such as pork and its derivatives or slaughtering meat without mentioning the name of Allah. In addition, there is no prohibition for other religions to market their products in the Muslim environment. Therefore, Muslims need halal guarantees for the products they want to buy. The purpose of this research is to find out how the process of protecting Muslim consumers in Indonesia from products that are not halal. This research method is normative juridical with a qualitative approach. A literature review was carried out on laws and regulations, which were then analyzed descriptively. Secondary data from journals and websites is also a source of study. The study results show that government and non-government parties have shown severe concern in protecting halal product guarantees for Muslim consumers in this country by drafting halal assurance regulations in stages, starting from the labeling "no pork", voluntary halal labeling to the obligation of halal certification for business actors in this country