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All Journal AL-FALAH : Journal of Islamic Economics Moderasi : Journal of Islamic Studies El-Uqud: Jurnal Kajian Hukum Ekonomi Syariah Indonesia Economic Journal
Muhamad Masrur
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Religion Humanities Economics, Econometrics & Finance Social Sciences

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Keadilan Distributif dalam Filsafat Ekonomi Islam: Kajian terhadap Prinsip 'Adl dan Wasathiyah sebagai Solusi Ketimpangan Kekayaan Kontemporer Syifah Jalianty; Kayla Zahratus Syta; Nanda Saputra; Radya Amkanaki Niarno; Muhamad Masrur
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2j3nej95

Abstract

Ketimpangan distribusi kekayaan menjadi salah satu persoalan struktural utama dalam sistem ekonomi kontemporer. Data BPS menunjukkan koefisien gini Indonesia pada September 2024 sebesar 0,381, yang mengindikasikan bahwa pertumbuhan ekonomi belum sepenuhnya menghadirkan pemerataan kesejahteraan. Persoalan ini tidak hanya bersumber dari kelemahan kebijakan teknis, tetapi juga dari krisis paradigmatik sistem ekonomi modern yang cenderung menempatkan kepemilikan individual dan akumulasi kapital sebagai orientasi utama. Penelitian ini bertujuan menganalisis prinsip ‘adl dan wasathiyah dalam Filsafat Ekonomi Islam sebagai kerangka konseptual untuk menjawab persoalan ketimpangan kekayaan kontemporer. Metode yang digunakan adalah pendekatan yuridis normatif dengan studi kepustakaan melalui analisis isi terhadap Al-Qur’an, hadis, pemikiran ulama klasik, serta literatur kontemporer tentang filsafat dan ekonomi Islam. Hasil kajian menunjukkan bahwa prinsip ‘adl memberikan landasan normatif bagi distribusi kekayaan yang adil, sedangkan wasathiyah menawarkan keseimbangan antara hak kepemilikan individu dan tanggung jawab sosial. Filsafat Ekonomi Islam memandang harta sebagai amanah dari Allah SWT yang harus dikelola secara adil, produktif, dan berorientasi pada kemaslahatan. Prinsip tersebut dapat diwujudkan melalui instrumen zakat, waqaf produktif, larangan ihtikar, serta peran aktif negara dalam menjamin solidaritas sosial. Dengan demikian, integrasi ‘adl dan wasathiyah menjadi alternatif konseptual yang relevan dalam merumuskan kebijakan ekonomi yang lebih inklusif, berkeadilan, dan berkelanjutan.
Kampus sebagai Ruang Damai: Implementasi Toleransi Beragama di UIN K.H. Abdurrahman Wahid Pekalongan Faiz Zaidan Saputra; Muhamad Masrur; Syihabud Din; Desvita Ina Amelia; Layla Fayza Aryanti
Moderasi : Journal of Islamic Studies Vol. 6 No. 1 (2026): June
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v6i1.126

Abstract

This article analyses strategies for implementing tolerance values in constructing a peaceful campus at UIN K.H. Abdurrahman Wahid Pekalongan. The study employs a qualitative library-research and documentary-analysis approach, using official institutional publications, policy documents on religious moderation, and recent scholarly literature on religious tolerance, interfaith dialogue, higher education, and persuasive communication. The analysis is organised through the framework of religious moderation and the persuasive communication strategy of Melvin L. DeFleur and Sandra J. Ball-Rokeach, namely psychodynamic, sociocultural, and meaning-construction strategies. The findings show that tolerance values at UIN K.H. Abdurrahman Wahid Pekalongan are implemented through four mutually reinforcing pathways: curricular integration of religious moderation, academic and non-academic programmes, participatory and inclusive interfaith dialogue, and persuasive communication practices that cultivate empathy, institutional norms, and shared meanings. The study argues that the peaceful-campus model is not merely a moral appeal, but an institutional ecosystem that links policy, curriculum, student activities, community engagement, and digital literacy. This article contributes to Islamic studies and religious moderation scholarship by demonstrating how tolerance can be translated into educational governance and social practice in an Islamic higher education institution without reducing religious identity or simplifying Indonesia’s plural social context.
Analisis Implementasi Regulasi Ekonomi Syariah dalam Fintech Syariah di Indonesia Daffa Asysyakir; Syihabud Din; M. Akmal Khoirur Roziq; M. Farel Tsaqif; Iqbal Hilmawan; Muhamad Masrur
El-Uqud: Jurnal Kajian Hukum Ekonomi Syariah Vol. 4 No. 1 (2026)
Publisher : Fakultas Syariah UIN Prof. K.H. Saifuddin Zuhri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ww5fgj86

Abstract

Economic activity in society has been growing rapidly. This growth has been facilitated by the use of technology—known as fintech—making it an innovation that simplifies people’s lives. However, this development requires special attention from Islamic economic law. The aim is to ensure that the implementation of fintech remains in accordance with Sharia. However, the implementation currently lacks a strong foundation linking the mechanisms to existing regulations; therefore, this study focuses on aligning fintech mechanisms with the regulations formulated by the DSN-MUI in the form of fatwas. This study utilizes a qualitative approach with a literature review as its research method. It draws on scientific articles with relevant topics as its data sources. The results indicate a practical alignment between fintech models and DSN-MUI fatwas. This alignment enables Sharia contracts to serve as the foundation for fintech mechanisms. These findings can serve as a basis for further development of fintech to ensure it remains in harmony with Sharia economic law.
Dynamics of Audit Quality: The Effect of Audit Delay, Company Size, And Audit Tenure with The Role of Audit Fee Moderation Agus Arwani; Muhamad Masrur; Nazia Adeel
AL-FALAH : Journal of Islamic Economics Vol. 10 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14629

Abstract

Purpose: This study aims to examine the effect of audit delay, company size, and audit tenure on audit quality, with audit fees acting as a moderating variable, specifically in sharia-compliant firms listed on the Jakarta Islamic Index 70 (JII 70) during 2020–2024. Design/Method/Approach: The research employs a quantitative explanatory approach using secondary data from company financial statements. Audit quality is proxied by the engagement of Big Four auditors, while audit delay, firm size, and audit tenure serve as independent variables. Moderation regression analysis is applied to evaluate the moderating role of audit fees in these relationships. Findings: The results indicate that audit delay, company size, and audit tenure do not significantly influence audit quality, and audit fees do not significantly moderate these relationships. These findings suggest that traditional predictors of audit quality may be less impactful in sharia-compliant firms, possibly due to their strong adherence to Islamic principles emphasizing accountability and transparency. Originality/Values: This study contributes to the auditing and corporate governance literature in Islamic capital markets by highlighting the unique context of sharia-based firms. It provides practical insights for firms and policymakers to enhance audit practices through strengthened internal controls and clearer reporting frameworks.
Co-Authors Agus Arwani Daffa Asysyakir Desvita Ina Amelia Faiz Zaidan Saputra Iqbal Hilmawan Kayla Zahratus Syta Layla Fayza Aryanti M. Akmal Khoirur Roziq M. Farel Tsaqif Nanda Saputra Nazia Adeel Radya Amkanaki Niarno Syifah Jalianty Syihabud Din