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All Journal Imara: Jurnal Riset Ekonomi Islam Jurnal Manajemen Bisnis Syariah Al-bank: Journal of Islamic Banking and Finance
Farid Ahmad Marlion
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Implementation of Cash Waqf Linked Deposit in Islamic Banking in Indonesia: Regulations, Opportunities, Challenges, and Digital Era Prospects Farid Ahmad Marlion
Al-bank: Journal of Islamic Banking and Finance Vol. 6 No. 1 (2026): January - June 2026
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v6i1.16075

Abstract

This study aims to analyze the implementation of CWLD in Islamic banking within the digital era by examining its regulatory framework, institutional challenges, and prospects in Indonesia. Using a qualitative literature-based research approach, this study reviews academic publications, regulatory documents, and institutional reports related to cash waqf, Islamic banking, and digital financial innovation. The findings indicate that although CWLD has substantial potential to promote financial inclusion and strengthen Muslim community empowerment, its development remains constrained by the absence of comprehensive technical regulations, institutional fragmentation, low public literacy on cash waqf, limited digital infrastructure, and inadequate managerial capacity of nazhir institutions. Nevertheless, the digital era presents significant opportunities for CWLD development through the integration of technological platforms such as blockchain, Islamic crowdfunding, and digital banking systems. This study contributes to the literature on Islamic social finance by providing a structured analysis of CWLD as an innovative instrument and offers practical insights for policymakers, Islamic banks, and waqf institutions to strengthen regulatory support, enhance public literacy, and foster institutional collaboration to position CWLD as a key pillar of an inclusive and sustainable Islamic financial system
Comparative Study of Murabahah Contract Recording Practices: Implementation at Qurrata Ayun Sharia Cooperative versus PSAK 402 Standards Diatul Fajri; Farid Ahmad Marlion; Qumil Laila Arham; Winda Wulansari; Husni Shabri
Imara: Jurnal Riset Ekonomi Islam Vol. 9 No. 2 (2025): IMARA:JURNAL RISET EKONOMI ISLAM
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v9i2.16533

Abstract

Background. Implementing Murabahah accounting in compliance with national standards poses a critical challenge for sharia cooperatives as pillars of inclusive microfinance in Indonesia. The dominance of Murabahah financing, accounting for 69% of sharia financing portfolios, is not matched by adequate accounting standard implementation capacity at the cooperative level. Purpose. This qualitative study aims to analyze the conformity of Murabahah accounting practices at Qurrata Ayun Sharia Cooperative with PSAK 402 provisions and identify impeding factors. Method. This study uses an instrumental case study qualitative approach at the Qurrata A'yun Sharia Cooperative. Data was collected through triangulation: analysis of 45 murabahah transaction documents (2022-2023), observation, and semi-structured interviews with 8 key informants (managers, accounting staff, administrators, and the sharia supervisory board). Data analysis was conducted thematically and comparatively with PSAK 402, with validity maintained through triangulation and member checking. Results. Findings reveal partial adherence to basic sharia accounting principles, such as separating principal financing and margins via Deferred Revenue mechanisms, but technical gaps exist in inventory treatment and cost of goods sold structure. Primary constraints are the lack of specialized sharia financial reporting training and reliance on manual recording systems. Conclusion. PSAK 402 implementation in sharia cooperatives constitutes an evolutionary process requiring phased approaches and multi-stakeholder collaboration. The proposed solution framework from standard chart of accounts development and staff capacity enhancement to simple technology adoption provides a practical roadmap for improving transparency and accountability in sharia microfinance institutions to support Indonesia's inclusive economic development.
Religiosity and Purchase Intentions of Halal Food : A Systematic Literature Review Qumil Laila Arham; Winda Wulansari; Diatul Fajri; Farid Ahmad Marlion; Muhammad Anshari
MABIS Jurnal Manajemen Bisnis Syariah Vol. 5 No. 2 (2025): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v5i2.16027

Abstract

The purpose of this study is to identify and analyze some of the main references related religiosity and purchase intention on halal food products. This research is a bibliometric analysis of systematic literature using VOSviewer with a scientific citation index derived from Science Direct. Based on several phases of systematic review methods, this study obtained 20 important references from the indicated journals ranging from 2020 to 2025. The study also examined the journals involved as well as the number of citations from contributing authors and countries. This study found that the Heliyon journal is the journal that discusses the most about purchase intention in halal food products. In terms of authors, the highest number of citations belongs to Naem Akhtar. This shows that his contribution to academic implementation is quite large. As for the country of origin of researchers, China is the most dominant country of origin of researchers followed by other Asian countries in the top position. Thus, there are opportunities for further research in halal food purchase intention. This research contributes to future research and has greatly contributed to answering research questions and answering questions of religion and consumer intentions
Biodiversity Disclosure and Firm Value: Evidence from Indonesia Winda Wulansari; Qumil Laila Arham; Farid Ahmad Marlion; Diatul Fajri; Gampito Gampito
MABIS Jurnal Manajemen Bisnis Syariah Vol. 6 No. 1 (2026): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v6i1.16758

Abstract

This study investigates the association between biodiversity disclosure and firm value from the perspectives of stakeholder and signalling theories. The sample consists of manufacturing firms listed on the Indonesian Stock Exchange (IDX) over the 2018–2023 period, comprising 363 firm-year observations. Using a panel regression model with fixed effect estimation, the results reveal a positive association between biodiversity disclosure and firm value. These findings support stakeholder and signalling theories in explaining the role of biodiversity disclosure in enhancing firms' market value. By mitigating information asymmetry, biodiversity disclosure may reduce uncertainty among market participants, thereby contributing to more positive firm valuation. This study offers implications for regulators by highlighting the need to strengthen regulations that promote awareness of biodiversity-related issues and improve transparency in corporate biodiversity performance.
Co-Authors Diatul Fajri Diatul Fajri Gampito Gampito HUSNI SHABRI Muhammad Anshari Qumil Laila Arham Winda Wulansari