bluuebunny/crossref_metadata_2025 huggingface dataset:
Production of Biofir Bottled Drinking Water in UD. Sumber Mubarokah Sidoarjo Perspective of Islamic Economic System
Authors: Faruq Muhammad Al , Masduqie Muhammad Hamdan Ali , Himami Fatikul Himami , Ekowati Vivin Maharani Maharani , Machfudz Masyhuri Machfudz
Published: March 2024

The research conducted aims to determine the production process of BIOFIR bottled water in UD. Sumber Mubarokah Sidoarjois reviewed from the principles of Islamic production and the implementation of the Islamic economic system regarding the basic and instrumental values of Islamic economics. Research methods used in research conducted on UD. Sumber Mubarokah Sidoarjo uses a descriptive qualitative approach with a type of case study research on objects. The data collection techniques are through interviews with informants, both in person and online media, direct observation at the informant's place, documentation in the form of photos related to drinking water production business activities carried out by UD. Sumber Mubarokah Sidoarjo as complementary evidence in the research, and triangulation of the methods used by researchers to unearth the truth of business owner informants. The results of the research obtained in this study are the production process of BIOFIR bottled drinking water at UD. Sumber Mubarokah Sidoarjohas been quite good and meets the provisions of production in an Islamic manner. Other results show that islamic principles of production have been applied and the basic and instrumental values of Islamic economics have been applied to the factors of production.

Keywords: Production, Bottled Drinking Water and Islamic Economic System.
Pemikiran Ibnu Taimiyah Tentang Mekanisme Pasar dan Regulasi Harga di Indonesia masa Pandemi Covid-19
Authors: Fajaruddin Achmad Fajaruddin , Husni Indra Sholeh , Lesmana Meichio Lesmana , Shofiati Fini Shofiati
Published: March 2024

In recent years the world has been shocked by the emergence of the Coronavirus Disease 2019 (COVID-19) which has triggered a pandemic to occur evenly throughout the world. The Covid-19 pandemic has an impact on all aspects of life, especially in the economic sector. The purpose of this research is to find out Ibn Taimiyah's thoughts regarding market mechanisms and price regulation and to find out their relevance in Indonesia during the Covid-19 pandemic. The method in this research is the library method. The data analysis technique used the data reduction, data presentation, and data verification stages. The results of this study are that according to Ibnu Taimiyah a good market mechanism is one where price determination is formed naturally from market demand and supply and good price regulation is based on deliberations between government representatives, sellers and buyers. Ibnu Taimiyah's thoughts regarding market mechanisms and price regulations are very relevant if used as a basis and reference in carrying out economic activities in Indonesia during the Covid-19 pandemic. The government is expected to play a maximum role in dealing with problems in the Covid-19 pandemic in order to realize better benefits and improve the economy.
Pengaruh Jumlah Zakat Produktif, Modal Awal Dan Lama Usaha Terhadap Tingkat Pendapatan Mustahik Di Baznas Provinsi Riau (Studi Kasus Kota Pekanbaru)
Authors: Ulfa Surya -
Published: March 2024

The purpose of this study is to analyze whether the amount of productive zakat, intial capital and simultaneous effect on mustahik income at BAZNAS Riau Province. The data used in this research is secondary data obtained from agencies such az BAZNAS Riau Province and also quetionnaires. The data analysis method use multiple linear regression analysis and classical assumption test to see the influence between the independent variables and the dependent variable and is calculated using the E-views 9 application software with a population of 61 mustahik. The results of the analysis show that the amount of productive zakat,initial capital and length of business have a significant effect on mustahik income at BAZNAS Riau Province.
Analisis Konten Pemasaran Islami Pada Akun Instagram Siswa Siswi Sma Islam An Nizam Medan
Authors: Widana Gusti Oka , Mucktar Muhamad Umar , Gunawan Iin
Published: March 2024

Access to social media has become a vital need around the world, especially for the younger generation. The Instagram platform is one of the most popular social media in Indonesia and is widely used by high school students. Therefore, the leadership of An Nizam Islamic High School (SMAI) Medan issued a directive for students to wisely use social media, especially Instagram and appealed to students to promote activities carried out at school with the aim of promoting the good name of the school institution, but still upholding Islamic values. Using content analysis of 33 posts by the students of An Nizam Islamic High School on Instagram during the January-March 2022 period, it was found that most of the students' posts were in accordance with the appeal of the SMAI An Nizam leadership. Most postings also use a soft-sell approach which according to the literature is more effective in marketing through social media. The significance of this study lies on the illustration of how social media can be used to Islamic compliance marketing content.
Pengaruh Pembiayaan Syariah dan Suku Bunga terhadap Inflasi di Indonesia (Pendekatan Error Correction Model)
Authors: Azizah Puteri
Published: March 2024

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan syariah dan suku bunga terhadap inflasi di Indonesia (triwulan I – triwulan IV) tahun 2003-2020. Menggunakan metode kuantitatif dengan data time series dan metode Error Correction Model (ECM). Hasilnya dalam uji parsial untuk jangka panjang dan jangka pendek yang mempengaruhi inflasi adalah suku bunga. Model ECM yang digunakan bernilai valid karena menghasilkan nilai ECT yang signifikan. Namun baik dalam jangka secara bersama-bersama pembiayaan syariah dan suku bunga sama-sama berpengaruh signifikan terhadap inflasi baik dalam jangka panjang maupun jangka pendek.
Activity Diversification, Performance, And Profitability In Islamic Banking
Authors: Baroroh Hilmy
Published: March 2024

Diversification of financing in Islamic banking is a strategy to improve performance. However, can the diversification of financing carried out by Islamic banks increase profitability? And is financing diversification able to reduce financing risks? The study wanted to prove these two theories by using data from the Islamic Banking Report for the 2016-2021 Period using the HHI indicator to diversify financing. Three categories of financing diversification are contract-based, financing-based, and economic sector-based. Profitability in the study was measured using the ROA ratio and the risk of bad debts with the NPF ratio. The result of this study is that the diversification of contract-based financing affects ROA in a negative direction and has a positive effect on NPF. On the other hand, financing diversification based on the use of financing does not affect increasing profitability and has a positive impact on the risk of bad debts. Meanwhile, sector-based financing diversification has a significant effect on increasing profitability and has a significant negative impact on reducing the risk of bad debts in Islamic banks.
Pengaruh CAR, ROA, ROE, Dan NPF Terhadap Total Aset Perbankan Syariah Di Bahrain, Arab Saudi, Brunei Darussalam, Malaysia, Dan Indonesia Tahun 2014-2021
Authors: Mahendra Taufik Riza , Musthofa Muhammad Wahid
Published: March 2024

The Islamic banking industry is the Islamic financial industry that has the largest number of assets compared to other Islamic financial industries. This research was conducted to find out whether the variables CAR, ROA, ROE, and NPF can affect the total assets of Islamic banking. This research uses a quantitative-descriptive approach. CAR has a significant and positive effect on the total assets of Islamic banking. This means that if CAR increases, it will be followed by an increase in the total assets of Islamic banking. ROA has a significant effect on the total assets of Islamic banking. ROE has a significant and positive effect on the total assets of Islamic banking. This means that when ROE increases, it is followed by an increase in the total assets of Islamic banking. The NPF ratio has no significant effect on the total assets of Islamic banking. Simultaneously, it can be seen that the CAR, ROA, ROE, NPF ratios have a significant effect on the total assets of Islamic banking.
Etika Perdagangan dalam Perspektif Islam
Authors: Nada Shafwatun , Nuraeni Heni Ani
Published: March 2024

The research in this study focuses on a person's ethics in trading practices from an Islamic perspective. Ethics is an important thing to pay attention to in trading practices to maintain good relations between traders and buyers. Through this research, it is hoped that it can show how much Islam upholds ethics in various activities including in trading, where trade is carried out to seek sustenance and make ends meet. This study uses a descriptive-analytical method with literature from several sources, namely books, articles, and previous research results. The research conducted, it shows that Islamic ethics in trading practices have several principles, namely the principle of justice, the principle of free will, the principle of responsibility, and the principle of truth. One of the main things that are upheld in ethics in trading practices is to behave honestly. Honesty that is held by traders will create good socio-economic relations between traders and buyers so that no party is harmed in these trading practices.
Kajian Tentang Konsep Jual Beli Dalam Perspektif Al-Qur’an Dan Hadist
Authors: Robbani Burhanuddin
Published: March 2024

Buying and selling (business) is a daily activity carried out by humans in their lives. However, according to Islamic law, the practice of buying and selling has not been realized optimally by the Muslim community. There are even some of these Muslims who do not understand at all how to buy and sell that is correct according to Islamic law. The purpose of this study is to examine the concept of verses in the Qur'an and hadith regarding buying and selling. In this study, the authors used a qualitative descriptive writing method and used library research. The results of the research and the conclusions of this study are that as a perfect religion, Islam certainly has provided guidelines through the Al-Qur'an and Hadith so that humans carry out buying and selling procedures that are mutually beneficial and mutually acceptable to both parties. In essence, buying and selling transactions from the perspective of the Qur'an and Hadith must follow the example of the Prophet Muhammad, which is done honestly.
Pengaruh NPF, BOPO Dan NOM ,Terhadap Likuiditas Bank Muamalat Indonesia Periode 2017-2021
Authors: Permana Muhamad Ifan , Musthofa Muhammad Wakhid
Published: March 2024

The Purpose of this study was to determine the effect on Non Performing.Financing (NPF), Operating Costs and Operating.Income (BOPO) and Net Operating Margin (NOM) Ratios on Bank Muamalat’s Liquidity for the 2017-2021 period. This Study uses data analisys of Quarterly Financial Reports from 2017-2021 using secondary data. The result of this study indicate that the independent variables NPF, BOPO, and NOM in the t partial test have a significant positive effect on the FDR liquidity devenden and the result of the simultaneous F test have a fairly strong influence at the level of 62 %.
Point of View Islam Terhadap Fenomena Celebrity Endorsement sebagai Daya Jual Produk di Era Digital
Authors: Amsari Syahrul , Anggara Windu , Suparmin Sudirman
Published: March 2024

Fenomena celebrity endorsement dalam point of view Islam merupakan salah satu bentuk muamalah yang masih yang hangat diperbincangkan, terkait isu transaksi dan unsur-unsur yang yang bertentangan dengan ketentuan syariah, seperti: gharar, tadlis, ghabn, ba’i najasy dan ta’alluf. Penelitian ini bertujuan untuk menyandarkan dan menekankan pada point of view Islam dalam lingkup ushul fiqh dengan pendekatan deskriptif kualitatif serta tinjauan lebih mendalam pada studi kepustakaan (library research). Adapun hasil kajian penelitian ini adalah produk diperjualbelikan dan dipromosikan melalui figure publik sebagai celebrity endorsement hukumnya masih dibenarkan syariat Islam untuk produk-produk halal, bebas dari najis, dan asli (original) sesuai dengan ketentuan syariat Islam dan keputusan DSN-MUI. Disamping itu, kepada produsen yang ingin meningkatkan daya jual produknya dengan memanfaatkan figure publik sebagai endorser di era digital seperti sekarang ini agar dapat memilih sosok/figure publik yang memiliki sikap ramah, bertutur kata yang baik/sopan santun, lemah lembut, menjaga aurat, tidak memuji produk yang dipromosikan secara berlebih-lebihan, dan tidak menggunakan kalimat sumpah serta transparan dan tidak menjelek-jelekan produk kompetitor, sehingga perkembangan usaha dengan produk yang sama dan merk dagang yang berbeda-beda dapat mencapai tujuan maqasid al-shariah dan keinginan setiap produsen untuk memperoleh profit menjadi berkah di dunia dan akhirat.
Konsep Pemikiran Sayyid Tanthawi Dalam Melegalkan Bunga Bank
Authors: Zakaria Zakaria , Ulinnajah Ahmad , Suganda Rangga
Published: March 2024

Perkembangan zaman menuntut kebanyakan masyarakat untuk melakukan interaksi pada bank dalam memenuhi kebutuhan hidup. Interaksi yang dihadirkan pada bank akan menghadirkan yang namanya bunga bank, bunga bank adalah sesuatu penambahan persentase yang diisyaratkan pada pokok pinjaman uang. Mayoritas ulama sudah sependapat bahwa bunga bank adalah sesuatu yang dilarang, karena terdapat unsur kesamaan atas perbuatan riba. Meskipun demikian terdapat beberapa ulama pula yang mengatakan bahwa bunga bank diperbolehkan, sehingga memang masih ada terjadi benturan atau perbedaan pendapat di kalangan ulama terkait dengan hukum bunga bank. Salah satu tokoh ulama terkenal yang melegalkan bunga bank adalah Sayyid Thanthawi, baginya bunga bank adalah sesuatu yang diperbolehkan dikarenakan tidak adanya nash yang melarang dan kemaslahatan yang dihadirkan.

Jenis penelitian ini adalah penelitian normatif dengan pendekatan ushul fikih, objek kajiannya adalah analisa terhadap konsep pemikiran tokoh Sayyid Thanthawi dan metode ijtihadnya dalam melegalkan bunga bank. Data pada penelitian ini diambil berdasarkan studi pustaka, yang analisisnya menggunakan pemikiran tokoh Sayyid Thanthawi, pendapat para ulama, dan metode penemuan hukum bunga bank oleh Sayyid Thantawi. Sedangkan teori yang digunakan adalah teori istishlah yang menetapkan sebuah hukum terhadap peristiwa yang tidak terdapat dalilnya. Hasil temuan dalam penelitian ini ialah: pertama, hukum bunga bank masih terdapat beberapa perbedaan pendapat dikalangan ulama, namun secara mayoritas ulama menyatakan bunga bank sama halnya dengan riba. Kedua, kontruksi pemikiran Sayyid Thantawi dalam menentukan hukum bunga bank dengan menekankan kepada aspek moral ketimbang aspek legal formalnya yaitu melihat kehadiran dari bunga bank didasari atas hadirnya hajat darurat antara nasabah dan pihak bank. Ketiga, metode ijtihad yang dilakukan oleh Sayyid Thanthawi ialah menggunakan metode qiyas, yang menyamakan bunga bank dengan mudhrabah. Adapun illat terletak pada bentuk nisbah bagi hasil yang menurutnya merupakan sebuah tindakan yang tidak dilarang, karena tidak adanya nash ataupun hadis yang melarangnya. Sehingga hadirnya penetapan tersebut sama halnya dengan akad yang hadir pada mudharabah baik dalam bentuk nisbah bagi hasil ataupun dalam bentuk tingkat persentase tertentu terhadap modal.
Pengaruh Nostalgia, Relaksasi, Atraksi, Dan Wisata Halal Terhadap Daya Tarik Wisatawan (Studi Kasus Wisata Tradisional Pasar Kamu (Karya Anak Muda) Desa Denai Lama Kec. Pantai Labu)
Authors: Nanda Safitri Nur Afria , Lubis Fauzi Arif
Published: March 2024

Tourism is an industry that is able to provide economic growth both in terms of employment opportunities, income, standard of living of the people, one of the tourism industries in Indonesia, namely Youth Week Tours (KAMU) located in the Kampoeng Lama Tourism Village, Denai Lama Village, Dusun II Kec. Kab. Pantai Labu. Deli Serdang, North Sumatra. The purpose of this study is to see how the influence of Nostalgic, Relaxation, Attraction, Halal Tourism on Tourist Attraction. The research sample is 100 people. This study uses Observation and Questionnaire methods. The author observed the variables Nostalgic (X1), Relaxation (X2), Attraction (X3), Halal Tourism (X4) and Tourist Attraction (Y). This data was tested using classical assumption testing, hypothesis testing, concurrent test (F test) and partial test (t test). This research used quantitative descriptive analysis with multiple linear regression assisted by IBM SPSS version 25.0 software. and the Attraction variable has a positive and significant effect on the attractiveness of tourists visiting the Karya Anak Muda (KAMU) weekend tour. However, the Relaxation and Halal Tourism variables have no effect on tourist Attraction. Simultaneously Nostalgic, Relaxation, Attraction, Halal Tourism have a significant effect on tourist Attraction.
Analysis of Zakat Collection Based on Sharia Compliance Principles Before and After the Pandemic
Authors: Mahardhika Singgih
Published: March 2024

In this research, the authors analyzed sharia compliance and its application in the field of collecting BAZNAS Berau Regency before and during the pandemic. The research aimed to determine whether BAZNAS Berau Regency has carried out the fundraising management function following the provisions set by BAZNAS RI contained in IKSOPZ. This research used a quantitative method with a case study approach, Index of Sharia Compliance in Zakat Management Organization (IKSOPZ) analysis, and Analytical Hierarchy Process (AHP) to analyze the improvement strategy of sharia performance at BAZNAS Berau Regency. The results showed that BAZNAS Berau Regency has not fully complied with sharia, especially in managing escrow of zakat, infaq, and alms funds. The result of AHP analysis on improvement initiatives of the sharia performance at BAZNAS Berau Regency showed that it has to do a book-transfer mechanism from a conventional bank account to a sharia bank account. The research is expected to obtain results from the implementation of sharia compliance in BAZNAS Berau Regency that can be used as a benchmark for zakat regulators to improve zakat management rules following sharia principles.
Analisis Perbandingan Kinerja Keuangan Perbankan sebelum dan sesudah melakukan proses Konversi (Study kasus pada Bank NTB Syariah)
Authors: Bustamil Bustamil , Nurwahidin Nurwahidin
Published: March 2024

After experiencing a decrease in Net Profit of 35.81% in 2017, Bank NTB finally chose to make a Conversion, namely making changes to the system and business objectives being carried out so that it was proven that there was an increase in the amount of net profit received by Bank NTB even though the amount of net profit received was still below below the net profit received in 2015 and 2016. The purpose of this study is to compare the Financial Performance of Bank NTB before and after carrying out Conversion activities. The method used in this study is comparative using a quantitative approach which aims to compare the financial performance of Bank NTB before and after conversion. The sample in this study is five quarters before converting and after converting. While the ratio used in this study is the ratio of profitability, solvency, liquidity, and asset quality. The results of this study indicate that the ROA, BOPO, CAR, and FDR variables have no differences. Meanwhile, the ROE and NPL variables show that there is a significant difference after the conversion, Bank NTB Syariah has experienced an increase in income and a decrease in the amount of problem financing.
Sharia Supervisory Board: Effectiveness In The Supervisory Function Of Islamic Financial Institutions In Yogyakarta
Authors: Rahmatullah Rahmatullah
Published: March 2024

In order for people to feel safe and comfortablestoring their assets in Islamic financial institutions (LKS), it is necessary to implement the supervision of the Sharia Supervisory Board (DPS) to stand firm without any interest. The purpose of this study is to assess the effectiveness of supervision, the operation of the Sharia Supervisory Board (DPS) in supervising Islamic financial institutions in Indonesia, both in the banking and non-bank sectors. This research usesqualitative research, is descriptive and tends to use content analysis. The results of this study show that the implementation of DPS performance in LKS is still contextual in fulfilling the requirements for the establishment of Islamic financial institutions, which is still focused on understanding the actualization of financial products in order to be able to run in accordance with the rules of Article 27 of PBI No. 6/24/PBI/2004, DPS is leaning more towards Sharia contracts than Sharia Audits. So that the lack of effectiveness of DPS performance makes it less understanding of the Sharia contextual by workers in the Islamic finance sector has an impact on public loyalty and trust in making transactions on products issued by Islamic financial institutions.
Accountability of Traditional Islamic Boarding School in Aceh
Authors: Adnan Muhammad Ichsan , Aliamin Aliamin , Mulyany Ratna
Published: March 2024

This study aims to see how accountability in traditional Islamic boarding school in Aceh. This research was conducted using a qualitative approach through in-depth interviews with related parties. Observation, documentation and literature review were also carried out to deepen the discussion and research results. This study was conducted by interviewing five informants. The results of the study found that accountability of traditional pesantren in Aceh has shown good accountability. However, there are some aspects that needs to be improved so that organizational accountability quality can be better. Traditional Islamic boarding school need to improve the quality of financial reporting.
Pengaruh Pembiayaan Murabahah, Pembiayaan Mudharabah, dan Pembiayaan Musyarakah pada Profitabilitas Bank Perkreditan Rakyat Syariah
Authors: Sobiyanto Ahmad , Fatwa Nur
Published: March 2024

This research was conducted to test the effect of sharia financing contracts (Murabaha, Mudharabah, and Musyarakah Financing) on Profitability (ROA) of Harta Insan Karimah Sharia Rural Banks in 2018-2022. The data of Financial Services Authority (OJK) is used as the population with a sample of the financial statements of the Harta Insan Karimah Sharia Rural Bank for the period 2018-2022 (17 samples). The research method in this study is the Ordinary Least Square (OLS) method with quantitative research using multiple linear regression analysis techniques using SPSS version 25 software. The independent variable (X) tested in this study consists of Murabahah, Mudharabah, and Musyarakah Financing. The dependent variable (Y) used in this study is Return on Assets (ROA). The results of the study show that simultaneously, X variables (Murabaha, Mudharabah, and Musyarakah Financing) has no effect on variable Y, namely profitability (ROA) of BPRS Harta Insan Karimah in 2018-2022. Partially, Musyarakah Financing has a positive and significant impact on the profitability (ROA) of Harta Insan Karimah Sharia Rural Banks in 2018–2022, whereas Murabahah Financing and Mudharabah Financing each have a positive and insignificant impact on the Return on Assets (ROA) of BPRS Harta Insan Karimah in 2018–2022.
Zakat Sebagai Solusi Kesejahteraan Ekonomi Ummat dalam Konsep Kebijakan Fiskal Islami
Authors: Khalida Nur Diana
Published: March 2024

Abstract

This article is about zakat and its function in the concept of fiscal policy in Islam. This article also examines zakat as a solution to improve people's welfare. Islam has taught early on the importance of giving both through zakat and other almsgiving. Helping each other is a concept shared by Islam in social building wrapped in the form of the rich giving a little of their wealth to the underprivileged. In Islamic fiscal policy, the revenue side of the state budget during the time of the Prophet consisted of: Kharaj, Jizyah, zakat and other receipts such as kaffarah (fines). This research was conducted using a qualitative approach with a descriptive type of research based on library research. The technique in collecting data in this study with documentation techniques is to collect various kinds of information, both the information is science, facts and data, with the next stage being to categorize the data that has been collected related to research. The data collected is sourced from scientific documents such as journals, scientific books or searches through the internet or websites. Zakat plays an important role in economic welfare and community development. Government Regulation Number 23 of 2011 sets the goal of zakat management. First, improve the effectiveness and efficiency of services that manage zakat. Good zakat management facilitates OPZ procedures to achieve the central goal of zakat itself. Number two, increasing zakat profits to achieve community welfare and poverty alleviation
Etika Pedagang Sembako Pesepektif Bisnis Islam Di Indonesia
Authors: Irawan Heri
Published: March 2024

Swordsmen and Muslim-majority business people. But based on the facts, there are still many people who violate ethics in trading. The formulation of the problem is how to understand and how apply Islamic business ethics to staple food traders in the Sinjai central market. This study aims to explain the understanding and application of Islamic business ethics exemplified by the Prophet Muhammad saw., to staple food traders in the Sinjai Central Market. This type of research is field research with qualitative methods that are carried out in the descriptive analysis. The study was carried out in the Sinjai patent, the capital of South Sulawesi Province. The results showed that: the majority of staple food traders in the Sinjai Central Market have understood and applied Islamic business ethics as exemplified by the Prophet Muhammad saw in trading. This can be seen from the indicators of staple food traders about understanding business ethics reaching 19 people or 95% and staple food traders carrying out an attitude of honesty reaching up to 19 people from 20 informants or 95%.

Keywords : Ethics, Islamic Business
Model Pemberdayaan Ekonomi Dan Sosial Masyarakat Berbasis Masjid Kampus Surabaya (Studi Kasus Pada Masjid Kampus Unair, Its Dan Unesa)
Authors: Adinugroho Mukhtar , Herlambang Teguh , Putra Riyan Sisiawan , Iskandar Zhulqurnain Mohamad Rijal
Published: March 2024

Mosque-based community empowerment is a da'wah movement to increase the independence and welfare of the community. Mosques as religious institutions are expected to be able to prosper society with productive programs through the concept of community empowerment in the economic and social fields. Based on these reasons, this study aims to find a campus mosque-based community empowerment model from the economic and social aspects. This study uses a qualitative approach with a case study method with pattern matching analysis techniques. Data collection used a criteria technique to determine informants who totaled 5 takmir in three mosques, namely, Manarul '11mi ITS Mosque, Ulul 'Azmi Unair Mosque, and Baitul Makmur Unesa Mosque to be interviewed in depth, observed, and documented. The results of this study found that every mosque has enormous potential in empowering the socio-economic community, but it has not been optimal in its implementation so that the congregation and the wider community do not feel the impact of the presence of the mosque. This is also due to the lack of professional experts in mosque management. The combination of the three campus mosques produces a mosque-based economic and social-community empowerment model that can be implemented in mosques that wish to empower the community economically and socially. If a mosque wants to do empowerment, it is required to collaborate with the government, universities, the community, and the private sector. Mosques must implement modern administration and be able to identify community potential. Inputs to economic empowerment include institutions, leadership and goals. The process of economic and social empowerment includes spiritual formation, personal mental formation, capacity building, and empowering. The output of economic-social empowerment includes character strengthening, mental character strengthening, emotional relationship strengthening, business strengthening and economic-social strengthening. The outcomes obtained include spiritual abilities, economic abilities and social abilities so that they are able to give birth to world and hereafter welfare. Thus the mosque is not only prospered by the community, but the mosque is able to prosper the community.
Peran Pemberdayaan Ekonomi Pesantren Dalam Mendorong Kemandirian Ekonomi (Studi Kasus Pondok Pesantren Bahrul ‘Ulum Tambakberas Jombang)
Authors: Chamidi Achmad Luthfi
Published: March 2024

Boarding school as a non-formal, private Islamic educational institution whose existence has changed. Islamic boarding schools in their development and distinctive characteristics can improve the economy for both the pesantren and the surrounding community. The role of pesantren is to provide business opportunities, expand access and opportunities for students to apply the entrepreneurial spirit, and develop the position of pesantren as a center for community economic empowerment. The research method used is qualitative research. This type of research uses case studies. The results of this study are 1) Forms of economic empowerment of the Pesantren Bahrul Ulum Islamic Boarding School by; (a) Implementing an Ecoprotection system, (b) Establishing business units that are managed directly by Islamic boarding schools, namely Ibbien Mart, Ibbien Net, Ibbien Caffe, Ibbien Kantin, Ibbien Store, Baitul Maal al-Muhibbin, Ibbien Foods, Ibbien Wholesale, and Waste Banks. 2) The impact of economic empowerment of the Bahrul 'Ulum Islamic Boarding School which is occupied by Islamic boarding schools is able to assist in developing the education system and educational infrastructure without depending on any party, so as to be able to move the economy of the surrounding community economically independently and become a place for students to develop entrepreneurial knowledge through the business units they manage. 3) The role of economic empowerment of pesantren essentially refers to the conditions or results to be achieved by a social change, namely santri who are empowered to have the knowledge and ability to fulfill their physical, economic and social needs, such as having the confidence to be able to convey aspirations, have a good eye livelihood in increasing income, social activities, and being independent in carrying out their life tasks as students.
Pengembangan Ekonomi Syariah Melalui Lembaga Keuangan Berdasarkan Pandangan Prof. Imam Suprayogo
Authors: Tsauri Shafwan
Published: March 2024

Sharia economics is an economic system that refers to Islamic teachings and rules that refer to the Koran and Hadith. The point of view taken from this economic perspective refers to countries where the majority of the population is Muslim, whose development can then lead to progress in the development of Islamic society at the time of the Prophet Muhammad. Prof. Imam Suprayogo has a well-known concept of thought, namely the concept of education based on the Qur'an, with the view of Tarbiyah Ulul Albab. The implementation is a combination of the form of Islamic boarding schools and tertiary institutions which are known to be Islamic education based on dhikr. Described with a metaphor as a tree of knowledge that is solid because it is supported by strong roots and rods. So according to this view, tree trunks are described as knowledge whose sources are from the Qur'an and also Hadith. As for strong roots, it is described as the ability to speak language which then leads to this view as the basis for studying deeper knowledge and foundations in international relations.
Determinan Mustahiq Zakat Fitrah Perspektif Keadilan Dan Budaya
Authors: Ismaulina Ismaulina , Kherlina Kherlina
Published: March 2024

This study discusses the culture and concept of justice in the determination and distribution of zakat fitrah to Mustahik which is carried out evenly in the people of Gampong Blang Crum, Lhokseumawe City. This field research was conducted using data collection techniques by means of observation, interviews, documentation and literature related to zakat fitrah. The subjects of this study consisted of Gampong Imum, Amil, Tuha Phet and Mustahiq which are in Gampong Blang Crum. The findings show that the determination of mustahiq zakat fitrah in Gampong Blang Crum, Lhokseumawe City, is contrary to the Koran. This is evidenced by the distribution of zakat fitrah evenly to all people. According to the concept of justice in Islam, it is not appropriate because the distribution of zakat fitrah evenly reduces the rights of mustahik, especially the poor. Meanwhile, according to Gampong Blang Crum culture, the distribution of zakat fitrah must be given evenly because it has become a longstanding habit. this has happened from generation to generation, no one even knows when the distribution of zakat fitrah evenly began. This is done to avoid social jealousy among residents. The distribution of zakat fitrah to the entire community is carried out after the distribution of zakat fitrah to the 4 asnaf that has been determined by the village. this is considered very fair and feasible, but this is not in accordance with an Islamic economic perspective because the purpose of zakat fitrah is to meet the needs of the poor.
Kinerja PT Bank Pembiayaan Rakyat Syariah (BPRS) Amanah Bangsa Berdasarkan Maqashid Sharia Index (MSI)
Authors: Nasution Surayya Fadhilah , Soemitra Andri , Nasution Yenni Samri Juliati
Published: March 2024

The research aims to explain and analyze about PT BPRS Amanah Bangsa performance based on Maqashid Sharia Index. This research used quantitative descriptive approach with secondary data obtained from Sharia Rural Bank financial report that was published by OJK in ojk.go.id website period 2018 – 2020. Data analysis technique that was used in this research is Simpel Additive Weighting method with Multiple Attribute Decision Making approach. The research used three concepts, namely educating individual, establishing justice, and promoting welfare. MSI element that was used in this research, such as education grant, research, training, publicity, fair returns, functional distribution, interest free product, profit ratios, personal income, and investment ratios in real sector. The result of this research showed that PT BPRS Amanah Bangsa hasn’t been maximized because there’re some indicators of MSI hasn’t been implemented by the Sharia Rural Bank. The MSI average value of PT BPRS Amanah Bangsa is 0.0629.
Pengaruh Perceived Usefulness, Perceived Easy Of Use, Perceived Risk, Dan Perceived Compatibility Terhadap Proses Keputusan Nasabah Menggunakan Mobile Banking Bank Syariah Indonesia (Studi Kasus Nasabah Bank Syariah Indonesia KCP Medan Marelan)
Authors: Elvina Ayu , Rahmani Nur Ahmadi Bi
Published: March 2024

The purpose of this study was to explain and analyze the influence of perceived usefulness, perceived ease of use, perceived risk and perceived compatibility on customer decision processes using Bank Syariah Indonesia's mobile banking. This study uses quantitative methods and data collection through questionnaires, the population of which is the customer of Bank Syariah Indonesia KCP Medan Marelam, while the sample taken is 65 respondents. The results of the study with the t test showed that the variables perceived usefulness separately did not have a significant effect on customers' decisions to use mobile banking, while the variables perceived ease of use, perceived risk and perceived compatibiliy showed that these variables had a significant effect on customers' decisions to use mobile banking. The results of the F test show that the variables perceived usefulness, perceived ease of use, perceived risk and perceived suitability simultaneously have a significant effect on customers' decisions to use mobile banking. The magnitude of the influence of perceived usefulness, perceived ease of use, perceived risk and perceived suitability of the customer's decision to use mobile banking is 72.8%, while the rest is influenced by other variables.
Efisiensi Peraturan Mengenai Wajibnya Spin Off Pada Unit Usaha Syariah di Indonesia Menurut Perspektif Dallil Maslahah Mursalah
Authors: Prihantono Muhammad Lazuardi , Dahlan Raihan Putri
Published: March 2024

Spin off on the Sharia Business Unit is a government policy regarding new methods in the world of Islamic banking so that Islamic banks are more independent in carrying out Islamic banking activities in accordance with sharia principles. The presence of the spin off method in the Sharia Business Unit to reorganize the Sharia Business Unit to become an Islamic Commercial Bank has raised debate among experts. The implementation of spin offs in Sharia Business Units can reduce profits because several banks that are not ready to spin off will lose out in competition in the banking world. While the proopinion of the spin off policy is that spin off can increase adherence to sharia principles, improve quality in the form of assets, Third Party Funds (DPK), bank profits, as well as have a positive effect on the efficiency level of sharia banks. Therefore, this study discusses how to review maslahah mursalah in regulations regarding the mandatory spin off of Islamic Business Units. The research conducted by the author is an Islamic normative study with the maslahah mursalah approach. The technique of collecting data in this study was library research, namely using document study techniques and literature studies. The results of this study are the regulations regarding the mandatory Spin off in which Sharia Business Units must be implemented on the basis of maslahah mursalah because they are in accordance with the principles contained in maslahah mursalah.cetak miring).
Analisis Penerapan Bagi Hasil Dalam Sistem Paro Pada Masyarakat Peternak Sapi di Kabupaten Asahan
Authors: Rengganis Agiet Mutiara , Marliyah Marliyah , Syarvina Wahyu
Published: March 2024

Animal husbandry is one of the important sectors that builds the economy of cattle farmers in Asahan Regency. In addition, it is relatively easy to maintain. However, not all people are able to raise cattle due to the lack of capital to buy cows and limited time to manage pet cows. This condition has led to the emergence of a profit-sharing system in Asahan Regency. The purpose of this research is to analyse the implementation of the profit-sharing system in Asahan Regency. The research method used is descriptive qualitative. The results of the study explain that the profit sharing of the paro system in Asahan Regency is carried out with the agreement of both parties with the aim of mutual benefit and in its application is able to help the community's income. The paro system with 50:50 profit sharing is able to boost people's income in fulfilling their daily needs. Although this system is very beneficial for both capital owners and cattle farmers, there are often discrepancies in the profit-sharing contract that lead to misunderstandings. Therefore, it is necessary to improve and supervise the profit sharing system in Asahan Regency in order to establish good cooperation between capital owners and cattle farmers.
Analisis Efisiensi Bank Aceh Syariah di Kota Aceh Tenggara dengan Stochastic Frontier Approach (SFA)
Authors: Anggraini Sheila , Anggraini Tuti
Published: March 2024

This study measures the efficiency of Islamic banks using the Stochastic Frontier Approach (SFA) method. This method has advantages over other measurement methods. According to Coelli et al in Hakim (2009), the advantage of SFA compared to other models is first, the involvement of disturbance terms that represent interference, measurement errors, and exogenous shocks that are out of control. Second, environmental variables are easier to treat, allow hypothesis testing using statistics, and easier in identifying outliers. In this study, input variables and output variables were determined based on an intermediation approach by considering the main function of banks as financial intermediation, with measurements using the frontier production function. The results of calculating the level of efficiency using the SFA method with the production function show that BAS always experiences an increase in efficiency every year with an average BAS efficiency level slightly higher, namely 0.9516 than BUS which has an average efficiency level of 0.9467. This shows that during 2019-2022 BAS is slightly more optimal in producing total credit output from existing inputs. BAS efficiency which is in the range of efficiency level 0.9 shows that during the 2019-2022 period it has reached the level of efficiency even though it has not reached the level of full efficiency or efficiency with a value of 1.
Analisis Perilaku dan Preferensi Wakaf Generasi Milenial Melalui Perbankan Syariah
Authors: Alim Muhamad , Syehudin Maulana Malik , Muttaqin Mochammad Izdiyan
Published: March 2024

Inequality and poverty reduction programs in Indonesia require enormous funds which cannot be fully provided by the government, initiating new funding sources for such programs is unavoidable. The Islamic socio-economic system has provided one of the key sources of funds for communities with waqaf. Islamic banks that have an intermediary function as Islamic financial institutions can take an important role as a professional Nadzir partner. The absence of previous research on the behavior and preferences of the millennial generation in waqaf in Islamic banking makes this research feasible to increase the role of Islamic banking and Indonesia's geographical potential in reducing poverty and inequality. The research applies a transdisciplinary science between psychology (behavior and preferences), Islamic economics (waqf) and economics (management). The method used is descriptive quantitative with a Likert scale and random sampling to students or recent graduates at the Department of Islamic Economics, Padjadjaran University as many as 104 respondents and analyzed textually. The results show that the religiosity of the millennial generation is quite high, so that waqaf in Islamic banking is 95%, the reputation of Islamic banking in the eyes of the millennial generation so that they choose waqaf in Islamic banking is 79%, the waqaf procedure in Islamic banking facilitates the millennial and z generations by 71%. , the knowledge level of the millennial generation regarding waqf in Islamic banking is 79%.

Keywords: preference, waqaf, and Islamic banks
Analisis Pengaruh Struktur Modal Terhadap Kinerja Perusahaan pada Perbankan Syariah di Indonesia
Authors: Kelvin Kelvin , Haryanto Hery
Published: March 2024

This study aims to examine the relationship between capital structure as measured by leverage and control variables, namely firm size, firm age, firm growth, tangibility and liquidity on company performance at Islamic commercial banks in Indonesia registered with the Financial Services Authority in the 2012-2021 period. Data were analyzed using descriptive statistics, panel regression analysis, t test, F test, and coefficient of determination and the results showed that there was a significant influence on leverage, company growth, and liquidity on the performance of Islamic banking companies. While other variables, firm size, firm age, and tangibility have no significant effect on the performance of Islamic banking companies in Indonesia.
Zakat Sebagai Variabel Intervening dalam Mempengaruhi Pertumbuhan Ekonomi di Indonesia
Authors: Kurrotaa'yun Nuriski Wahyu Nita
Published: March 2024

Indonesia's economic growth has fluctuated based on the size of the Gross Domestic Product (GDP). This study discusses consumption and investment factors as economic growth factors departing from the equation Y = C + I by adding zakat as an intermediary factor based on the large potential of zakat in Indonesia. This study aims to: (1) examine the effect of consumption on economic growth in Indonesia, (2) examine the effect of investment on economic growth in Indonesia, (3) examine the effect of zakat on economic growth in Indonesia, (4) examine the effect of consumption on economic growth through zakat, (5) examine the effect of investment on economic growth through zakat. The research method uses a quantitative approach, secondary research data with a saturated sample of 44 samples, namely quarterly data on economic growth, consumption, investment, and zakat distribution from quarter I-2011 to quarter IV-2021. The research results show implications for Zakat managers and the Government to be able to synergize together to optimize zakat management to be able to intervene and accelerate the rate of economic growth.

Keywords: Consumption, Investment, Economic Growth, Zakat
Analisis Model Literasi Keuangan Syariah Bagi Generasi Milenial Di Jabodetabek
Authors: Djlantik Anak Agung Monny Aryadi , Anwar Saiful
Published: March 2024

The Millennial Generation is the largest market share in the future for Islamic banking with a total of 74.93 million or 27.94%; therefore, Islamic financial literacy is very important for the millennial generation. This study aimed to examine the influence of Attitude, Behavior, Knowledge, Skill, and Belief on the Millennial Generation choosing Islamic Financial products and institutions in Indonesia. The object of research is the millennial generation in Jabodetabek. Collective data used a questionnaire with a sample selection technique using purposive sampling, while data analysis techniques used the Structural Equation Model (SEM). The research results prove that of the five variables examined in the Millennial Generation, 3 v3 variables have an on the Millennial generation to choose products for Islamic banking institutions, and two variables have no influence on the Millennial generation in deciding to choose Islamic financial institution products.
Strategi Implementasi PSAK 109 Dalam Peningkatan Akuntabilitas dan Transparansi Pelaporan Zakat
Authors: Potton Zainal
Published: March 2024

Abstract

Institutions that conduct zakat are required to keep accurate books of account and be ready to be audited by a public accountant. Amil zakat financial statements will have problems being audited if the zakat institution has not implemented zakat accounting. In fact, an audit is one of the most crucial steps to increase public trust in zakat management organizations. Where PSAK 109 concerning zakat, infaq, and alms is obligatory to become a guideline for financial reporting for zakat, infaq, and alms institutions. The purpose of this study is how PSAK 109 Implementation Strategy in Improving the Accountability and Transparency of Zakat Reporting. The research method used is a qualitative descriptive approach. The techniques used to collect research data included observation, documentation, and interviews with informants from the finance, collection, and distribution sections of BAZNAS Enrekang Regency. The data analysis technique used was the method of triangulation of data interview documentation, observation and data reduction were used followed by drawing conclusions. The results of the study show that BAZNAS of Enrekang Regency has implemented PSAK 109, kept records with accountability and presented transparent financial reports.

Keywords: BAZNAS, Accountability, Transparency, Financial Statements