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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business Tasharruf : Journal of Islamic Economics and Business Ad-dawl : Jurnal Islamic Studies
Abdullah Ahadish Shamad Muis
Institut Al Fithrah Surabaya
Economics, Econometrics & Finance

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Developments in The Field of Muamalah, Banking Economics, and Contemporary Finance Abdullah Ahadish Shamad Muis; Muh. Arief Budiman; Abdul Majid Toyyibi; Nur Rif’ah Syahirah Binti Haji Muhammad Kamal Shahrum
Ad-dawl : Jurnal Islamic Studies Ad-dawl Vol. 1 No. 2 (Juli - Desember 2025)
Publisher : PT. Global Pustaka Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61590/jis.v1i2.245

Abstract

This study aims to analyze the development of contemporary Islamic law in the field of economic muamalah, particularly in the practices of Islamic insurance (takaful), the Ijarah al-Muntahiya bi al-Tamlik (IMBT) contract, and Islamic credit cards, from the perspective of maqashid shariah and maslahah mursalah. This research employs a qualitative approach using the library research method, focusing on conceptual and comparative analysis of classical and contemporary sources, such as fiqh books, fatwas from the National Sharia Council–Indonesian Ulema Council (DSN-MUI), and related academic literature. The results show that the development of the modern economy demands flexibility in Islamic law through contextual ijtihad based on maqashid shariah and maslahah mursalah. Islamic insurance is viewed as a form of financial protection that aligns with the principle of mutual assistance (ta’awun), grounded in DSN-MUI fatwas that permit its practice as long as it meets sharia requirements. The IMBT contract represents an innovation in lease-to-own financing, combining the principles of ijarah and bai’ legitimately as long as it does not involve elements of riba (usury). Meanwhile, Islamic credit cards are built upon a combination of kafalah, qardh, and ijarah contracts, serving as an adaptation to modern transaction needs without abandoning the principles of justice and transparency.
Efisiensi Empat Lembaga Amil Zakat (LAZ) Terbesar di Indonesia: Studi Komparatif Menggunakan Data Envelopment Analysis (DEA) Abdullah Ahadish Shamad Muis; Mohammad Fausi
Tasharruf : Journal of Islamic Economics and Business Vol. 6 No. 1 (2025): Tasharruf : Journal of Islamic Economics and Business (Mei)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v6i1.1091

Abstract

Zakat, Infaq, and Sadaqah (ZIS) fund management in Indonesia plays an important role in supporting the social and economic welfare of the community. However, the effectiveness and efficiency of ZIS fund management in Zakat Institutions (LAZ) remain challenging, particularly in ensuring that managed resources are optimized for the benefit of beneficiaries. This study aims to analyze the efficiency of ZIS fund management in the four largest LAZs in Indonesia using the Data Envelopment Analysis (DEA) approach. DEA was chosen as the analytical method due to its ability to measure relative efficiency among Decision-Making Units (DMUs) with similar objectives. Using secondary data from the Annual Reports of Indonesia's four largest LAZs—LAZ Rumah Zakat Indonesia, LAZ Muhammadiyah (LAZISMU), LAZ Nahdhatul Ulama (LAZISNU), and LAZ Dompet Dhuafa Republika—for the years 2020-2022, specifically on ZIS funds collected, fixed assets, salaries and allowances, ZIS distribution, and operational costs, this study found variations in the efficiency levels of fund management among the four LAZs examined. In 2021 and 2022, LAZ Rumah Zakat Indonesia recorded inefficiency with scores of 73.3% and 89.9%, respectively. LAZ Muhammadiyah (LAZISMU) experienced even worse things, in the same years it experienced inefficiency with scores of 31.8% and 32.5%. Similarly, LAZ Dompet Dhuafa Republika recorded inefficiency with a score of 38.8% in 2022. Only LAZ Nahdhatul Ulama (LAZISNU) consistently achieved a 100% efficiency score from 2020 to 2022. The findings of this study are expected to provide recommendations for related LAZs to review their fund management strategies in order to optimize performance, offer insights for policymakers to strengthen regulations and promote transparency in ZIS fund management, and serve as a recommendation for muzakki to select LAZs that are efficient and transparent, thereby ensuring that their contributions are utilized optimally.
Analysis of Islamic Bank Performance Through Evaluation Maqasid Syariah Index (Comparative Study of Bank Muamalat and Bank Syariah Indonesia for the 2021-2025 Period) Suraya; Abdullah Ahadish Shamad Muis
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.10568

Abstract

This study aim for analyze and compare performance of Bank Muamalat Indonesia and Bank Syariah Indonesia using Maqasid Syariah Index (MSI) approach during 2021–2025 period. Research This based on measurement performance Islamic banking in Indonesia which is still dominated by indicators finance conventional so that not yet fully reflect Sharia objectives and values. The study used a quantitative approach with descriptive-comparative and inferential methods. The data used were secondary data obtained from the annual financial statements and annual reports of Bank Muamalat Indonesia and Bank Syariah Indonesia for the 2021–2025 period. The Maqasid Syariah Index was calculated using the Simple Additive Weighting (SAW) method based on three dimensions of Abu Zahrah's maqasid syariah, namely tahdzib al-fard (educating individuals), iqamah al-'adl (upholding justice), and jalb al-maslahah (realizing benefits). Data analysis techniques included trend analysis, descriptive statistics, normality tests using the Shapiro-Wilk test, and difference tests using the Independent Sample t-test. The results showed that the performance of Bank Syariah Indonesia tended to be more stable despite fluctuations during the study period, while Bank Muamalat Indonesia showed higher fluctuations in the MSI value. The results of the difference test indicate that there is no significant difference between the performance of the Maqasid Syariah Index of Bank Muamalat Indonesia and Bank Syariah Indonesia with a significance value of. 771 (p >.05). This finding indicates that differences in asset scale, service network, and institutional characteristics do not directly determine the success of achieving the maqasid syariah. This study provides implications that the Maqasid Syariah Index can be used as an alternative measurement of Islamic bank performance that is more comprehensive than conventional financial indicators because it is able to assess aspects of justice, welfare, and social function of Islamic banking.
Co-Authors Abdul Majid Toyyibi Mohammad Fausi Muh. Arief Budiman Nur Rif’ah Syahirah Binti Haji Muhammad Kamal Shahrum Suraya