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Tradisi “BASOKEK” dalam Perspektif Ekonomi Islam: Studi Kasus pada Pembagian Zakat Pertanian di Jorong Supanjang Tanah Datar Asri Tesi Ramadhani; Rizal Fahlefi; Ahmad Lutfi
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 11 | No. 2 | 2025
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/se.v0i2.26740

Abstract

This study aims to analyze the meaning, value, and relevance of Basokek in the context of contemporary Islamic economic distribution. A The Basokek tradition of distributing zakat from agricultural produce in Jorong Supanjang is a form of integration between Minangkabau traditional values and Islamic economic principles. Using a qualitative approach with a case study method and interactive analysis by Miles & Huberman, data were collected through in-depth interviews with four key informants, field observations, and documentation. The results show that Basokek reflects the implementation of the principles of distributive justice (al-‘adl), trustworthiness (al-amanah), gratitude (assyukr), and mutual assistance (ta'awun) which are rooted in the teachings of the Qur'an and Sunnah. This tradition also represents the implementation of maqashid sharia, especially in safeguarding wealth (hifz al-mal) and social life (hifz al-nafs). In a modern context, Basokek has the potential to become a model for community-based zakat distribution that aligns with local values and the formal zakat institutional system. This research confirms that Islamic economics is not only embedded in the formal system but is also deeply rooted in the culture and spirituality of Muslim communities. The implication is that the baseokek tradition can provide benefits to the surrounding community, such as strengthening the community's economic resilience and has the potential to be widely adopted as a basis for reformulating national zakat distribution in a modern contectnces
RISIKO FRAUD DALAM PERBANKAN SYARIAH: TINJAUAN LITERATUR ATAS FAKTOR PENYEBAB DAN STRATEGI MITIGASI Asri Tesi Ramadhani; Nofrivul
JOSEE : Jurnal Intelektual Mahasiswa Vol 4 No 2 (2026): Isu Kontemporer dalam Ekonomi dan Perbankan Syariah
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa Tanah Datar Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pertumbuhan aset perbankan syariah yang pesat tidak diiringi penguatan tata kelola yang setara, sehingga risiko fraud tetap terbuka lebar. Penelitian ini bertujuan mengidentifikasi faktor penyebab fraud pada perbankan syariah, menganalisis tren penelitiannya, dan mensintesiskan strategi mitigasi yang relevan dengan karakteristik kelembagaan syariah. Penelitian ini menggunakan metode studi literatur sistematis (Systematic Literature Review) dengan protokol PRISMA 2020, menelusuri artikel melalui pencarian akademik terbuka (Google Scholar, SINTA/Garuda, dan halaman resmi jurnal) yang dirancang agar dapat diperluas ke basis data berlisensi (Scopus, ScienceDirect, Emerald, Springer, Taylor & Francis, Wiley) pada penelitian lanjutan, dengan pencarian dilakukan pada 26–27 Juni 2026. Penilaian kualitas artikel dilakukan menggunakan Mixed Methods Appraisal Tool (MMAT) untuk memastikan kelayakan metodologis sebelum disertakan dalam sintesis, dan diperoleh 17 artikel relevan yang terverifikasi keberadaannya setelah proses penyaringan tiga tahap. Hasil analisis tematik menunjukkan bahwa fraud pada bank syariah dipicu oleh interaksi tiga dimensi, yaitu individual (tekanan, rasionalisasi, kapabilitas), organisasi (lemahnya pengendalian internal dan tata kelola), serta syariah (rendahnya sharia compliance dan efektivitas Dewan Pengawas Syariah). Kebaruan (novelty) penelitian ini terletak pada penyatuan ketiga dimensi tersebut ke dalam satu kerangka sintesis yang belum ditemukan secara eksplisit pada tinjauan literatur fraud syariah sebelumnya, yang umumnya membahas variabel-variabel tersebut secara parsial. Strategi mitigasi yang paling sering direkomendasikan meliputi whistleblowing system, audit internal berbasis risiko, enterprise risk management terintegrasi, dan adopsi teknologi deteksi fraud berbasis kecerdasan buatan. Korpus 17 artikel ini didominasi konteks Indonesia (94%) sehingga generalisasi ke konteks global memerlukan perluasan pencarian melalui akses database berlisensi. Implikasi penelitian ini menegaskan bahwa mitigasi fraud pada bank syariah memerlukan kerangka terintegrasi yang menggabungkan pengendalian internal konvensional dengan nilai syariah secara substantif. Kata Kunci: fraud risk, perbankan syariah, sharia compliance, Islamic corporate governance, internal control
Islamic Economic Philosophy: A Philosophical Analysis Of The Digital Consumption Phenomenon From The Perspective Of Maqasid Al-Syariah In Indonesia Asri Tesi Ramadhani; Syukri Iska; Fandi Ahmad Marlion; Azifah Hidayati
SOUTHEAST ASIA JOURNAL oF GRADUATE OF ISLAMIC BUSINESS AND ECONOMICS Vol. 4 No. 3 (2026): January
Publisher : Pascasarjana, Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sajgibe.v4i3.4782

Abstract

This study aims to analyze the concept of consumption in Islamic economics, the phenomenon of Indonesian consumption in the digital era, and its alignment with the principles of Islamic economic philosophy. This study uses the Systematic Literature Review (SLR) method by examining ten scientific articles published between 2020 and 2025 that are relevant to the theme of digital consumption and Islamic values. The selection of these ten articles was based on academic justification based on thematic saturation, which occurs when additional literature no longer produces significant new conceptual themes. This approach was chosen to ensure the representativeness and depth of analysis of the issue of digital consumption in the context of Islamic economic philosophy. The research gap in this study lies in the absence of research that explicitly links Islamic consumption philosophy to the phenomenon of digital consumption through the Maqasid al-Shari'ah framework. The results of the study indicate that consumption in Islamic economics is not merely aimed at satisfying (utility), but is oriented towards achieving maslahah (benefit) and barakah (blessings). The phenomenon of digital consumption in Indonesia shows two extreme poles: increasing awareness of halal (halal) and consumption ethics on the one hand, and consumptive behavior influenced by social media, market algorithms, and digital services on the other. Although digitalization brings convenience and efficiency, digital consumption practices do not fully align with the principles of justice ('adl), moderation (wasathiyah), and benefit (kemaslahah) in Islamic economic philosophy. Therefore, strengthening Islamic economic literacy, digital ethics, and consumption spirituality is necessary to achieve consumption behavior that is just, balanced, and oriented towards the values ​​of maqasid al-Shari'ah