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Nadia Aswana; Nurly Aulia Rahman; Khasanah Khairiyyah; Pani Akhiruddin Siregar

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the implementation of Sharia values in the production process of the small-medium enterprise (SME) "Tempe Kupas Kulit Mbah Anik," a business established in 1978 on Jln. Mangaan 1 gg. Ali, owned by Siti Nurhayani with four employees. Sharia principles in business practices, such as honesty, cleanliness, and fairness, serve as essential foundations for managing a food-related business. This research aims to examine the application of Sharia values at every stage of production, from raw material selection and processing to product distribution. The study uses a qualitative approach, collecting data through interviews and direct observation. The findings reveal that Sharia values are consistently applied in the SME's production processes, particularly in the selection of halal, high-quality raw materials, maintaining cleanliness in production, and treating employees fairly. The implications of this study suggest that implementing Sharia principles in SMEs has the potential to enhance consumer trust and foster sustainable and ethical business development. This study is expected to inspire other SMEs to incorporate Sharia principles in their operational practices.

Alda Julianti; Lena Hirmawati; Herlina Yustati

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Grant funds are a potential financial instrument in supporting social, educational, and religious development. In the perspective of Islamic economics, grant fund management has a spiritual dimension that emphasizes sincerity, sustainability, and broad benefits for the community. This study aims to identify effective strategies in managing grant funds in accordance with sharia principles. The research method uses a qualitative approach through literature analysis. The results of the study indicate that the principles of transparency, efficiency, productive empowerment, and sharia supervision are key factors for success in managing grant funds. This strategy not only has a significant impact on beneficiaries, but also strengthens public trust in grant fund management institutions.

Mallfi Lutfia; Herlina Yustati

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the influence of financial literacy on decisions to use sharia pawnshop products. Financial literacy is an important factor that influences individuals in making financial decisions, including choosing sharia-based financial products. In this context, sharia pawnshops are one of the financial institutions that offer financing solutions according to sharia principles. This study uses a quantitative method with a survey approach to sharia pawnshop customers. Data were analyzed using linear regression to measure the relationship between the level of financial literacy and the decision to use sharia pawnshop products. The research results show that financial literacy has a significant influence on customers' decisions in using sharia pawnshop products. The higher the customer's financial literacy, the more likely they are to choose sharia pawnshop products as a financing solution. These findings underline the importance of financial education in increasing community participation in using sharia financial services. The results of the study indicate that simultaneously the variables of financial knowledge, financial management skills, and attitudes towards Islamic finance together have a significant influence on the decision to use Islamic Pawnshop products. The results of multiple linear regression analysis indicate that financial knowledge, skills and financial management have a significant effect on the decision to use Islamic Pawnshop products. Increasing financial knowledge, skills and financial management will increase the decision to use Islamic Pawnshop products.  

Alfiah Thalia Nabila Putri; Herlina Yustati

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the role of sharia economics in the management of social media-based Micro, Small and Medium Enterprises (UMKM). The development of information technology, especially social media, has opened up new opportunities for MSMEs to access wider markets. However, amidst the dynamics of the digital market, the application of sharia economic principles in managing social media-based MSMEs is very important to maintain business sustainability and ensure fair and transparent transactions.. By implementing business models such as mudharabah and musyarakah, social media-based UMKM can optimize financing potential without dependence on interest, as well as strengthen relationships with customers through ethical transactions. The research results show that the application of sharia economics in managing social media-based MSMEs not only improves business performance, but also has a positive impact on brand strengthening, customer loyalty and social empowerment. However, the main challenge in implementing sharia economics in social media-based MSMEs lies in the limited education and understanding among business actors.      

Muammar Khaddafi; Siti Hadisa Fitri; Putri Handayani; Indah Nirwana Sari; Asmimi Basri +1 more

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The main objective of this research is to analyse the extent of the application of sharia accounting in the management of zakat in zakat institutions. This research uses a qualitative approach with literature study as the main method. The qualitative approach was chosen because it allows to deeply explore abstract concepts such as Islamic accounting, zakat, and financial management, as well as their interconnections. Based on the findings of this study, it can be concluded that Islamic accounting has a crucial relationship and role in the management of zakat. The application of sharia principles such as al-amana, al-adl, and al-khas in zakat accounting not only ensures transparent and accountable fund management, but also increases public trust in zakat institutions. Good accounting practices such as segregation of funds, preparation of transparent financial statements, and independent audits are key in realising effective and efficient zakat management.

Muammar Khaddafi; Armidah Armidah; Ade Andriana Salsabila; Annisa Sagala; Icha Riani +1 more

JUREKSI (Journal of Islamic Economics and Finance) 2024 STIKes Ibnu Sina Ajibarang

Sharia accounting is an accounting system that is based on sharia principles that apply in Islamic law. The need for implementing sharia accounting has increased along with the development of the sharia economy in various countries, including Indonesia. The aim of this research is to identify and develop the application of sharia accounting practices and theories to make them more relevant to the needs of modern information systems. By utilizing a qualitative approach through literature studies, this research analyzes how sharia accounting concepts can be applied in effective and efficient information systems. The research results show that a sharia accounting-based information system needs to consider aspects of transparency, accountability and justice in accordance with sharia values. The implementation of technology in the sharia accounting information system is expected to strengthen reporting mechanisms that are more accurate and accessible to various related parties.

Tumanggor, Dian Valentina

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

To strengthen the characteristics of Islamic banking and increase its contribution to the national economy, OJK developed a unique Islamic product called Cash Waqf Linked Deposit (CWLD). This research aims to investigate the effects of CWLD empowerment programs on the welfare of beneficiaries, financial inclusion, social participation, and spiritual growth, aligning with the principles of Maqasid al-Shariah. These principles focus on poverty eradication, social justice, and economic welfare through Hifze deen (faith preservation), Hifze maal (wealth preservation), and providing the poor with access to productive resources like education, training, and credit. The study examines OJK's initiative to enhance Islamic bank participation in cash waqf management for sustainable finance and broader objectives of Maqasid al-Shariah.  In-depth interviews with seven key figures (two donors, three waqf institution representatives, and two managers) are analyzed using NVivo software.  The findings reveal a high level of alignment between the proposed CWLD product design and stakeholder expectations. This strong alignment underscores the product's capacity to meet the objectives of Maqasid al-Shariah, such as poverty eradication, social justice, and economic welfare. By addressing these fundamental Islamic principles, the CWLD product contributes to sustainable finance, ensuring that financial activities support long-term economic stability, social inclusion, and environmental sustainability.  

Chairunisa Indri Rahmatika; Herlina Yustati

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the influence of the Indonesian Ulema Council (MUI) fatwas on the development of sharia economics in Indonesia. With the role of MUI as a fatwa authority, the guidance and decisions given influence the development of sharia economic sectors, such as sharia banking, sharia capital markets, and sharia insurance. This study uses a qualitative approach through case studies to examine how MUI fatwas influence the growth of sharia economics and its acceptance in society and sharia financial institutions. The results show that MUI fatwas play an important role in the development of sharia economics in Indonesia. The fatwas provide direction for sharia financial products that are in accordance with sharia principles, which contribute to the growth of sectors such as sharia banking, sharia capital markets, and sharia insurance. The fatwas also increase public trust in the sharia economy and encourage financial institutions to be more compliant with sharia principles.

Muammar Khaddafi; Ahmad Fauzi Sarumpaet; Nabila Luthfi; Nita Khairani; Khairun Nisa +1 more

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the role of Islamic accounting in the muamalah perspective as an important instrument in promoting sustainable economic growth. Islamic accounting, which is based on the principles of fairness, transparency, and benefit, plays a role not only in recording financial transactions, but also in ensuring business practices are in accordance with Islamic law. In the context of muamalah, principles such as the prohibition of riba, gharar, and maisir encourage the creation of a fair and stable economic system. This research uses the literature review method by analyzing relevant theories and previous research. The results of the study show that the implementation of Islamic accounting not only provides benefits for business people, but also contributes to sustainable development goals, such as poverty reduction, social welfare improvement, and environmental preservation. Thus, the application of Islamic accounting in muamalah practice can be a holistic solution to realize sustainable and equitable economic growth.

Irfan Abdul Fattah; Madian Muhammad Muchlis

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Islamic economics is an economic system based on the principles of Islam, primarily derived from the Qur'an and Hadith, emphasizing justice, balance, and the prohibition of unethical practices such as usury (riba) and gharar. This system provides a more ethical and equitable alternative to the conventional interest-based economic system. As awareness of social justice and sustainability grows, Islamic economics has expanded, not only in Muslim-majority countries but also across various parts of the world. This journal aims to provide a comprehensive overview of the fundamental concepts of Islamic economics, its implementation across various sectors such as banking, trade, and industry, and the challenges faced in its development and implementation. Additionally, this study highlights how Islamic principles can be applied to promote more inclusive and sustainable economic development, as well as the role of Islamic financial institutions in the global economy. This research is expected to provide insights for practitioners, academics, and policymakers in advancing the broader and more competitive development of Islamic economics.

Hildah Meliyana; M. Mahfid Ahnan; Nuris Pratama Putra; Dina Kamalia; Alan Su’ud Ma’adi

ARDHI : Jurnal Pengabdian Dalam Negri 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Halal certification assistance activities in Lomaer Village, Blega District, Bangkalan Regency aim to assist Micro, Small and Medium Enterprises (MSMEs) in obtaining halal certification for their products. Many MSMEs in the Bangkalan area, but do not yet fully have halal certification. The existence of a halal product guarantee issued by the MUI (Indonesian Ulema Council) will provide protection for the general public to realize that every product that is designated as halal is considered safe for consumption in accordance with Sharia principles in Islam. This activity uses methods ranging from observation by collecting data on MSME actors, holding halal certification socialization activities, as well as assisting with halal certification and making NIB for the mechanism for submitting halal labels until registered. There were 8 MSMEs who attended the socialization activity, but because the quota was limited, only two MSMEs were selected, namely "Al-Azfar" and "Tang Kerupuk", to facilitate the registration process and obtain halal certificates.

Ade Zuki Damanik

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to examine the application of muamalah principles in facing contemporary economic challenges. Using descriptive-analytical qualitative research methods, this study explores how muamalah, rooted in sharia law, can be a solution in addressing various modern economic issues, such as globalization, inequality, and technological change. The principles of muamalah, such as fair dealing, usury-free, as well as sustainable resource management, are examined in depth to demonstrate their relevance in contemporary economics. The research also discusses Islamic economic instruments such as zakat, infaq, sadaqah, waqf, and profit-sharing-based Islamic financial systems as tools to address inequality and promote economic inclusiveness. The results show that the application of muamalah is not only capable of supporting equitable and sustainable economic growth, but also offers solutions to global economic challenges. This research provides important theoretical insights for the development of sharia-based economic policies, with suggestions for further research focusing on empirical studies and applications of muamalah in local economic contexts..

Asih Tri Utami; Herlina Yustati

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to comprehensively explore the implementation of collateral auctions at Pegadaian Syariah KM.6.5 Bengkulu Branch. Pegadaian Syariah provides financing services based on sharia principles with collateral of valuable goods. When customers fail to repay loans within the specified period, the Islamic pawnshop uses collateral auctions as a last resort to protect the financial rights of the institution. This study analyzes the auction procedures implemented, the obstacles faced, and the impact of auctions on customers. The research method is qualitative descriptive, involving observation, interviews with pawnshops, and document analysis. The results of the study indicate that auctions at Islamic pawnshops follow the principles of fairness, transparency, and sharia; however, challenges such as determining optimal prices and customer education are still obstacles that need to be considered.

Shaddiq, Syahrial; Aini, Nur

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study examines the implementation of a wetland-based circular economy in South Kalimantan, which integrates local wisdom and sharia values ​​for sustainable natural resource management. The purpose of this study is to understand how the principles of ta'awun (mutual cooperation), maslahah, and istihsan can encourage organic waste management, ecosystem conservation, and improve community welfare through a circular economy. The method used is an ethnographic study, with a qualitative approach to explore the experiences, views, and practices of local communities in implementing this concept. The results of the study indicate that a wetland-based circular economy not only provides economic and environmental benefits, but also strengthens social and religious values ​​through cross-sector collaboration involving the community, government, and the private sector, as well as the implementation of sharia instruments such as productive waqf and environmental zakat for sustainable development in South Kalimantan.

Novita; Fitri Indah Sari

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

Understanding sharia accounting is an important aspect for Micro and Small Enterprises (MSEs) in managing finances in accordance with sharia principles. This research aims to analyze the level of understanding of sharia accounting by MSEs in Bengkalis Regency. This research uses a descriptive approach with data collection techniques in the form of questionnaires, interviews and documentation. The research results show that the majority of MSEs have an understanding of sharia accounting at a basic level, with the main obstacles being a lack of formal knowledge, minimal training and low financial literacy. This study provides recommendations for improving sharia accounting training for MSEs and provides practical sharia-based guidance to help them manage their finances better.

JEPRI JEPRI; Wan Febri Juniati; Fatimah Zaharah

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

This study aims to analyze the application of sharia accounting in business practices in sharia-based entities. The approach used is descriptive qualitative, with in-depth interview methods and document analysis as data collection tools. The results of the study indicate that the application of sharia accounting in the entities studied has reflected sharia principles, such as fairness, transparency, and social responsibility. However, there are obstacles in the implementation, such as limited human resources who understand sharia accounting in depth. This study is expected to contribute to the development of sharia accounting practices in Indonesia.

Fata Habibullah; Akhlis Fatikhul Islam; Diva Carrisa Putri; Zhella Annisa; Rachma Indrarini

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the dynamics of digital investment in Indonesia within the framework of Islamic economics. The rapid advancement of technology has facilitated the growth of Sharia-compliant investments through digital platforms, making investment more accessible to the Muslim population. This research categorizes several prominent types of Sharia-compliant digital investments, including Online Sharia Mutual Funds, Sharia-Compliant Stocks, UMKM Crowdfunding, Digital Gold, and Online Sharia Property. Each type is evaluated based on its adherence to Islamic principles, legal regulations, and associated risks and opportunities. The study finds that while digital investment platforms offer considerable accessibility and inclusivity, ensuring Sharia compliance remains a challenge amid evolving regulations and technological innovations. Furthermore, the study addresses the regulatory frameworks that oversee these investment types, such as POJK regulations and MUI fatwas, which play a crucial role in maintaining compliance. This research contributes to the ongoing development of Islamic digital finance in Indonesia, providing insights for regulators, platform providers, and investors who seek to expand Sharia-compliant digital investments responsibly.

Fauzi Ar Rozi

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Fatwa DSN-MUI No. 4 of 2000 is a crucial guideline in Islamic banking practices in Indonesia, regulating the fundamental principles and operations of Islamic financial institutions. This study aims to analyze the implementation of the fatwa within the context of Islamic banking in Indonesia, focusing on the challenges encountered and potential solutions. The research methodology involves a qualitative approach with document analysis and interviews with Islamic banking practitioners. Findings reveal that while the fatwa provides clear guidelines, its implementation still faces several challenges, such as differing interpretations of Sharia principles and limited human resources. Proposed solutions include enhanced training for Islamic banking staff and the development of more effective supervision systems to ensure compliance with Sharia principles.

Aliya Azizah; Puteri Nabila Rahman

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Euthanasia, also known as “Assisted Suicide”, is the deliberate act of ending a person's life to relieve their suffering that cannot be relieved by treatment. This has sparked debate in various fields, including in the field of Islamic law or syariah. In the perspective of syariah law, life is considered a gift from Allah that must be fully protected. Protection of life is the main goal of Syariah (maqasid al-shariah). Therefore, Islam strictly prohibits any attempt to end life intentionally, including euthanasia. According to syariah law, only Allah has full rights over a person's life and death. Euthanasia is considered a violation of the basic principles of syariah which prohibit killing, whether of oneself or another person. Although reasons such as suffering and pain are often used to justify euthanasia, in the view of syariah, suffering is considered a test that must be faced with patience and devotion to Allah. This article aims to examine in depth the view of syariah law towards lethal injection.

Nadia Aswana; Khasanah Khairiyyah; Evicenna Yuris

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to identify and analyze the strategies for strengthening Micro, Small, and Medium Enterprises (MSMEs) and sharia financial literacy in Tanjung Gusta Village through the implementation of digital promotion. The village has many untapped MSME potentials, with major challenges in market access and sharia financial understanding. Digital promotion and sharia financial literacy training were provided to business owners to enhance their ability to expand market reach and manage finances according to sharia principles. The research method used includes observation, in-depth interviews, and case studies. The results indicate that the implementation of digital promotion through social media significantly increased MSME product visibility, while sharia financial literacy helped business owners improve financial management, reduce consumptive behavior, and avoid financial risks that are not aligned with sharia principles. This strategy is considered effective in strengthening MSMEs and empowering the community in a sustainable manner.