Publication Search

This research examines the integration of Pancasila values ​​in fatwas issued by the Indonesian Ulema Council (MUI) regarding Islamic law, with the aim of understanding how the country's basic principles are accommodated in religious decisions that have a broad influence on society. Considering that the MUI plays a significant role in providing legal and moral guidance for Muslims in Indonesia, the fatwas it issues not only reflect an understanding of Islamic law, but must also be in line with the normative framework of Pancasila. This research uses a qualitative approach with analysis of the texts of fatwas issued by the MUI in the last five years, as well as in-depth interviews with experts in Islamic law and Pancasila. The research results show that, although the MUI attempts to integrate Pancasila values, there are several challenges in implementing these values, especially related to issues involving religious pluralism, human rights and social justice. The integration of Pancasila in the MUI fatwa is not only important to maintain social harmony amidst Indonesia's diversity, but also to ensure that the application of Islamic law can contribute to inclusive and just national development. Therefore, the MUI is faced with the crucial task of continuing to develop a more contextual and inclusive approach in formulating fatwas, so that it not only fulfills the demands of sharia, but also supports the nation's ideals as mandated by Pancasila.

This study aims to analyze the application of sharia accounting principles in the financial statements of Islamic banks in Indonesia, focusing on the implementation of Sharia Financial Accounting Standards (SAK Syariah) and its impact on the transparency of financial statements. The Islamic banking industry in Indonesia has experienced rapid development, but the application of sharia accounting in financial statements still faces a number of challenges, such as differences in interpretation of sharia provisions, limited human resources, and difficulties in adapting accounting standards to the ever-evolving economic conditions. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews and documentation studies of the financial statements of leading Islamic banks. The results of the study indicate that although most Islamic banks in Indonesia have implemented sharia accounting principles in accordance with the SAK Syariah guidelines, there are still differences in their application, especially in more complex transactions. The main challenges faced are differences in interpretation of sharia provisions and the limited number of auditors and practitioners who are competent in the field of sharia accounting. The application of sharia accounting principles contributes to increasing the transparency of financial statements, although there are still obstacles in terms of the general public's understanding of the technical terms used. This study also found that although most banks have followed the SAK Syariah guidelines, there are gaps in the application of sharia principles to more innovative financial products. Therefore, it is necessary to update the SAK Syariah to accommodate the development of more complex financial products and instruments, in order to improve the consistency and credibility of the financial statements of Islamic banks in Indonesia.

This research aims to analyze the role of Annajah Tax Consultants in optimizing company tax management based on sharia economics in Bengkulu City. Tax consultants play a very important role in helping companies to fulfill their tax obligations in a legal manner and in accordance with sharia principles, such as avoiding the practices of riba, gharar (uncertainty), and maysir (gambling). Annajah Tax Consultants provide education and counseling to companies regarding the importance of complying with tax regulations and sharia economic principles. By optimizing sharia-based tax management, companies can increase cost efficiency, improve the company's image, and gain the trust of investors and the public. This research concludes that the role of a good tax consultant can have a positive impact on the efficiency of company tax management in Bengkulu City, which ultimately supports company growth and sustainability.    

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.

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.

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.  

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.      

This research aims to analyze the impact of the merger of Bank Syariah Indonesia (BSI) on employees and customers, using a literature review method that follows PRISMA guidelines. Data were collected from Google Scholar with related keywords, yielding 6,590 results, and 10 relevant articles were selected based on inclusion and exclusion criteria. The research results show that the merger of three state-owned sharia banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah aims to increase competitiveness and efficiency in the national financial system, as well as provide better services to customers. In this merger, employees experience changes in organizational structure and work culture, and welfare, which requires a process of adaptation and adjustment. Meanwhile, the impact for customers of this merger is to offer convenience and comfort in banking services. Overall, this merger has had a positive impact in terms of improving service quality and satisfaction for both BSI employees and customers.

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.

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.

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.

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.

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.

The rise of Islamophobia worldwide is often fueled by ignorance and negative stereotypes about Islam. This situation calls for more effective educational efforts to counter misinformation and restore the image of Islam as a blessing for all, or Rahmatan lil 'Alamin. In response to this challenge, da'wah (Islamic preaching) through literature, especially novels, offers a way for readers to gain new perspectives and understand the complexities of religious life through engaging narratives that do not come across as patronizing. This study aims to identify the da'wah messages in Harlis Kurniawan's novel Bujang and Portuguese General and analyze the most dominant themes within the text. The novel serves as a potential medium for educating people, including non-Muslims, about the true teachings of Islam. The research employs a descriptive quantitative approach using content analysis. The data analysis involves categorizing the content, evaluating it through judges' assessments, and calculating the findings using Microsoft Excel and the Slovin formula, followed by interpretation of the results. The result of this study shows that the novel possesses 37.66% message of morality which is very dominant, 32.46% sharia messages, and of 29.88% aqida messages.

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.

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.

Islamic banking financing has become a crucial component of Indonesia's financial sector, providing a Sharia-compliant alternative to conventional financing. Despite its rapid growth, assessing the feasibility of Islamic banking financing remains a major challenge, particularly in terms of risk management, financial sustainability, and regulatory compliance. Previous studies have assessed financing feasibility using various methods, including the 5C approach (Character, Capacity, Capital, Collateral, and Conditions). However, research in this area remains fragmented, with a lack of systematic analysis of key trends, methodologies, and influencing factors. This study uses a Systematic Literature Review (SLR) to synthesize and analyze existing research on the feasibility of Islamic banking financing in Indonesia. The review covers studies published between 2020 and 2022, focusing on research distribution, analytical techniques, and key determinants affecting financing feasibility. The findings reveal that most studies emphasize credit risk assessment, financial literacy, and regulatory frameworks, but lack a unified approach to measuring feasibility. Furthermore, this study highlights gaps in the application of digital technologies, such as big data and machine learning, that can be used to strengthen the financing eligibility assessment system. The application of these technologies not only improves the accuracy of risk predictions but also enables Islamic banking institutions to reach more customers, particularly MSMEs and the informal sector, which have historically been underserved. The results of this study provide valuable insights for Islamic financial institutions, regulators, and researchers, highlighting the need for integrated risk assessment models, a better regulatory framework, and enhanced financial literacy initiatives to strengthen Islamic banking financing in Indonesia. This research contributes to the development of a more structured and comprehensive framework for evaluating financing eligibility, ensuring sustainable growth and financial inclusion in the Islamic banking sector.

This think around focuses to essentially and comprehensively see at the concept of citizenship from the focuses of see of sacrosanct law and Islamic law. Citizenship may be a legal status that characterizes the rights and commitments of an individual interior a state. Inside the setting of sacrosanct law, citizenship is controlled through constitutions and citizenship laws that incorporate distinctive perspectives such as the benchmarks of citizenship (ius soli, ius sanguinis), human rights, and conscious commitments. Sacrosanct law besides considers the measures of vote based framework, value, and adjust in choosing citizenship status. On the other hand, from the point of see of Islamic law, the concept of citizenship isn't because it were seen from a legal-formal point but in addition incorporates moral and ethical estimations. Islamic law gives heading on the commitments and rights of individuals as parcel of the ummah (the Muslim community), based on Shariah measures such as value ('adl), open welfare (maslahah), and the confirmation of fundamental human rights. Besides, Islamic law considers the rights of non-Muslims interior an Islamic state setting through the concept of "ahl al-dhimmah" (guaranteed people) and the benchmarks of minority rights security. This examine grasps a essential and comparative examination approach to evaluate the resemblances and contrasts between these two perspectives. The revelations illustrate that in show disdain toward of foremost contrasts in their philosophical and methodological bases, both secured law and Islamic law share common goals, to be particular the confirmation of human rights and social value. In any case, contrasts inside the interpretation of these concepts can impact the execution of citizenship approaches in several countries. The think approximately additionally highlights the challenges and openings in coordination Islamic law benchmarks into the framework of display day sacrosanct law, particularly in Muslim-majority countries. At final, the examine proposes the require for more genuinely interest talk to realize a concordant agreeable vitality between secured law and Islamic law in controlling citizenship sensibly and comprehensively.

The topic of marrying women who conceive before marriage continues to spark debate in Islamic law, with diverse viewpoints across Muslim communities. Lack of awareness about Islamic rules and governmental policies frequently results in unions that defy both sharia teachings and applicable laws. This piece explores Islamic fiqh opinions on the marriage of unmarried pregnant women and evaluates how this is applied in marriage services at the Religious Affairs Office in Medan Timur District. The study adopts a qualitative framework using juridical-normative and empirical methods. Data was obtained by reviewing fiqh literature, legal regulations, and conducting interviews with KUA officials. The research reveals that ulama hold differing views on the acceptability of marrying a woman pregnant due to adultery, especially concerning the marriage ceremony timing and the child's familial status. Practically, the Medan Timur KUA follows guidelines from the Islamic Law Compilation and state administrative norms, all while exercising prudence. This investigation is intended to provide clearer insights for the public and act as a benchmark for Islamic law professionals facing similar scenarios.

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.