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All Journal Al Fiddhoh: Journal of Banking, Insurance, and Finance INTEGRATIVE: Journal of Economics, Management, Business and Accounting
Zulfikar Hasan
IAIN Datuk Laksemana Bengkalis Riau
Economics, Econometrics & Finance Social Sciences

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Analysis Of The Contract System In Leasing From Conventional And Sharia Perspectives Lisa Purnama Putri; Zulfikar Hasan; Mahadir Mohamad
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 7 No. 1 (2026): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v7i1.7325

Abstract

This study aims to find out about this leasing business in terms of both Islamic and conventional law. The type of research used is the qualitative method of library research as the completion methodology, namely by collecting library data, reading and taking notes, and then managing the research material. Leasing financing or leasing business is a financing activity in the provision of capital goods that are regularly paid for a certain period of time. This leasing consists of two types, namely sharia-based leasing and conventional-based leasing. There are a few differences between the two types of leasing. Many companies are interested in using this leasing financing. Because using leasing financing does not require guarantees from the company. With this leasing, companies, especially new companies, can be helped from a managerial perspective.
HOW DO ISLAMIC BANKING STAKEHOLDERS INTERPRET THE ETHICAL AND SHARIA IMPLICATIONS OF ARTIFICIAL INTELLIGENCE ADOPTION? A QUALITATIVE STUDY IN INDONESIA Imam Arif Murfih Ali Moch Ridho; Zulfikar Hasan
INTEGRATIVE : Journal of Economics, Management, Business and Accounting Vol. 1 No. 1 (2026): Journal of Economics, Management and accounting studies
Publisher : CV. Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/integrative.v1i1.27

Abstract

The integration of artificial intelligence (AI) within Islamic banking is accelerating, yet its ethical and Sharia implications remain insufficiently understood. This study explores how key Islamic banking stakeholders in Indonesia— including regulators, Sharia Supervisory Board (SSB) members, Islamic bank executives, fintech developers, and ethics scholars—interpret the moral, regulatory, and jurisprudential meaning of AI adoption. Adopting an interpretivist qualitative design, data were collected through semi-structured interviews and analyzed using NVivo through open, axial, and selective coding. The findings reveal three interrelated themes: (1) AI is perceived as a strategic enabler of efficiency, financial inclusion, and institutional competitiveness; (2) ethical and Sharia ambiguities emerge in areas related to algorithmic intention, explainability, fairness, bias, and the legitimacy of machine-based decision-making; and (3) trust and governance are central to acceptance, with stakeholders expecting continuous oversight, transparency, and alignment with maqāṣid al-sharīʿah. The study concludes that AI adoption in Islamic banking requires more than technological readiness—it necessitates a tailored responsible AI governance model grounded in Islamic jurisprudence. The research contributes to emerging discourse on Islamic digital ethics and offers actionable implications for regulation, Sharia governance, and responsible AI implementation.
Co-Authors Imam Arif Murfih Ali Moch Ridho Lisa Purnama Putri Mahadir Mohamad