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Analisis Metode Perataan Penghasilan Dan Refinancing Dalam Manajemen Keuangan Perusahaan: Perspektif Teori Agensi Dan Prinsip Syariah Gilang Ahdi Ramadhan; Syukri Iska; Azifah Hidayati
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.59410

Abstract

This study aims to analyze the concepts, methods, driving factors, benefits, risks, and ethical implications of income smoothing and refinancing from the perspective of agency theory and sharia principles. The study used a descriptive qualitative method with a Systematic Literature Review (SLR) approach to 47 national and international journal articles published between 2001 and 2026. Data sources were obtained from the Scopus, Web of Science, Google Scholar, and DOAJ databases. The results show that income smoothing can increase the perception of company stability and reduce the cost of capital, but has the potential to reduce the quality of accounting information and create legal risks if carried out excessively and without transparency. Meanwhile, refinancing has been proven to improve financial structure and increase the efficiency of the cost of capital, although it can increase leverage if not managed carefully. From a sharia perspective, both strategies are permissible as long as they do not contain elements of usury, gharar, or fraud, and still uphold transparency and fairness. Therefore, their implementation needs to be supported by good corporate governance, effective risk management, and compliance with financial reporting standards.
RANGKIANG AS A MODEL OF PLANNING AND RISK MANAGEMENT IN ISLAMIC ECONOMICS Gilang Ahdi Ramadhan; Rizal Fahlefi; Ahmad Lutfi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1358

Abstract

This study aims to examine the rangkiang system in Minangkabau culture as a conceptual model of family economic planning and risk management from an Islamic economic perspective. Using a Systematic Literature Review (SLR) method, the study analyzes various scholarly sources related to Islamic economics, family resilience, local wisdom, and Minangkabau adat philosophy, integrated with the principles of maqāṣid al-sharī‘ah. The findings reveal that the rangkiang system comprising Rangkiang Si Bayau-Bayau, Si Tangguang Lapa, and Rangkiang Kaciak reflects three core dimensions of Islamic economics: just and prudent consumption planning (qanā‘ah and tadbīr al-māl), social risk mitigation (iḥtiyāṭ and ta‘āwun), and intergenerational economic resilience (ḥifẓ al-nasl and ḥifẓ al-māl). The integration of Minangkabau customary values with Islamic teachings forms an indigenous Islamic economic system one that emerges from local cultural practices while remaining grounded in maqāṣid al-sharī‘ah. This study affirms that the Rangkiang Syariah Model can serve as a new paradigm in the development of applied Islamic economics based on local wisdom, strengthening Muslim family economic resilience and enriching the body of contextual Islamic economic theory in Indonesia.
RESEARCH TRENDS ON SCARCITY IN ISLAMIC ECONOMICS: A BIBLIOMETRIC STUDY AND SYSTEMATIC LITERATURE REVIEW FOR THE PERIOD 2015–2025 Asri Tesi Ramadhani; Gilang Ahdi Ramadhan; Rifki Ramadhan; Rizal Fahlefi
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 02 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i02.10421

Abstract

Background: Scarcity ranks among the most foundational concepts in economic thought, yet its meaning is far from settled. Islamic economics offers a contrasting view: rather than treating scarcity as a fixed feature of the human condition, it understands scarcity as a social pathology a consequence of distributional breakdown and morally deviant conduct. Purpose: This study traces the development of scarcity research within Islamic economics across the period 2015 to 2025. Methods: The study combines bibliometric analysis with a systematic literature review (SLR). Following PRISMA procedures, 57 articles were drawn from Scopus, DOAJ, Google Scholar, Dimensions, and SINTA Indonesia; of these, 30 were selected for in depth SLR examination. Results: Publication output rose markedly from 2020 onward, reaching its peak in 2022–2023. Keyword co occurrence analysis reveals five thematic clusters: (1) conceptual normative scarcity, (2) ihtikar and monopoly, (3) distribution and social justice, (4) consumption behaviour and panic buying, and (5) supply chains and geopolitics. Indonesia accounts for the largest share with 39 articles (68.4%), though its international collaboration rate stands at 18% (7 of its 39 articles involve cross border co authorship); across the full corpus of 57 articles, international co authorship accounts for 12%. Conclusions: Three research gaps stand out most urgently: the scarcity of quantitative empirical work, inadequate examination of how hisbah operates within contemporary regulatory settings, and the near absence of systematic cross regional research collaboration.