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All Journal Islamic Banking and Finance ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah IFADAH : Jurnal Ekonomi dan Manajemen Syariah
Abdul Wakhid
STIES Babussalam Jombang
Economics, Econometrics & Finance

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Dekonstruksi Perlakuan Akuntansi Dana Syirkah Temporer: Jebakan Hibriditas Dan Hegemoni Paradigma Utang-Ekuitas Konvension Rakhmawan Habibi; Mohamad Nur Husen; Abdul Wakhid; Ahmad Zainul Abidin
Islamic Banking and Finance Vol. 6 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v6i1.6099

Abstract

Temporary Syirkah Funds in Islamic banking present a fundamental anomaly to conventional accounting architecture. This study employs a Derridean deconstruction approach to unravel the metaphysical assumptions underlying the current accounting treatment of DST, which places it in a "hybrid" position between debt and equity. The study's central argument is that this hybrid position is not an epistemological solution, but rather a compromise imposed by the dominance of the debt-equity dichotomous paradigm rooted in capitalist accounting ontology. This compromise effectively "tames" and obscures the unique essence of DST as a partnership contract based on profit and risk sharing. Through deconstructive analysis, this study demonstrates how this "in-between" position actually reinforces a hierarchy in which certainty and ownership are privileged over partnership .his research does not offer a reclassification, but rather proposes a radical shift: removing the DST from the conventional balance sheet framework and representing it in a new, performative primary report, the Partnership and Risk Sharing Report. This finding challenges standard setters to fundamentally rethink the architecture of Islamic financial reporting to make it more authentic to its philosophical principles.
PENGARUH UNDANG-UNDANG PENGEMBANGAN DAN PENGUATAN SEKTOR KEUANGAN (UUP2SK) TERHADAP PENGAWASAN LEMBAGA KEUANGAN MIKRO SYARIAH Muhammad Farid Al-Azhar; Abdul Wakhid; Muhammad Khoirun Nasirin; Syafiul Umam
ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah Vol. 1 No. 02 (2025): ISTIFADA : Jurnal Ekonomi Dan Lembaga Keuangan Syariah
Publisher : LPPM STIES BABUSSALAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/istifada.v1i02.177

Abstract

Lembaga Keuangan Mikro Syariah (LMKS) memegang peranan krusial dalam arsitektur keuangan inklusif Indonesia, berfungsi sebagai jembatan bagi jutaan masyarakat unbanked dan underbanked untuk mengakses produk keuangan berbasis syariah. Namun, efektivitas dan keberlanjutannya sering terhambat oleh dualisme dan fragmentasi dalam sistem pengawasan yang telah berlangsung selama puluhan tahun. Lahirnya Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan (UUP2SK) menjadi titik balik yang fundamental dalam arsitektur pengawasan sektor keuangan Indonesia, termasuk bagi LMKS. Penelitian ini bertujuan untuk menganalisis secara komprehensif dan mendalam pengaruh UUP2SK terhadap sistem pengawasan LMKS. Dengan menggunakan metode penelitian yuridis normatif dan pendekatan komparatif, penelitian ini mengkaji perubahan paradigma regulasi, pergeseran kewenangan institusional, serta dampak berlapis yang ditimbulkan terhadap tata kelola, manajemen risiko, dan operasional LMKS. Hasil penelitian menunjukkan bahwa UUP2SK secara signifikan mengubah lanskap pengawasan dengan mengalihkan kewenangan perizinan dan pengawasan koperasi yang bergerak di sektor jasa keuangan, termasuk mayoritas LMKS, dari Kementerian Koperasi dan UKM ke Otoritas Jasa Keuangan (OJK). Perubahan ini mengintroduksi sebuah rezim pengawasan baru yang berlandaskan pada pendekatan berbasis risiko (risk-based supervision), penerapan prinsip kehati-hatian (prudential principles), serta peningkatan tuntutan terhadap tata kelola yang baik (good corporate governance) dan penguatan aspek perlindungan konsumen. Meskipun reformasi ini menjanjikan stabilitas jangka panjang dan peningkatan kepercayaan publik, implementasinya dihadapkan pada tantangan multidimensional terkait kesiapan sumber daya manusia di sisi regulator dan industri, kesenjangan infrastruktur teknologi, serta potensi peningkatan biaya kepatuhan (cost of compliance) yang dapat memberatkan LMKS berskala kecil. Penelitian ini merekomendasikan adanya strategi implementasi yang proporsional dan adaptif, serta sinergi kolaboratif antara regulator, asosiasi industri, dan akademisi untuk memastikan transisi pengawasan berjalan efektif tanpa mencederai misi sosial dan fleksibilitas operasional yang menjadi kekuatan utama LMKS.
Effectiveness Implementation of Green Sukuk in Support Financial Sustainable Finance in Islamic Commercial Banks in Indonesia Muhammad Nur Husen; Zakiyyah Ilma Ahmad; Abdul Wakhid
ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah Vol. 2 No. 02 (2026): ISTIFADA : Jurnal Ekonomi Dan Lembaga Keuangan Syariah
Publisher : LPPM STIES BABUSSALAM

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

Abstract

Development draft sustainable finance push institution Islamic finance for integrate principle sustainability in activity business and investment . One of the instruments that have potential big in support financing sustainable is green sukuk , namely sukuk whose results its publication allocated For projects friendly environment in accordance with sharia principles . Research This aim For analyze effectiveness implementation green sukuk in support implementation Sustainable finance in Islamic Commercial Banks in Indonesia. Research use approach quantitative with method explanatory . The data used is secondary data obtained​ from report Islamic General Bank finance , report sustainability report , publication​ Financial Services Authority (OJK), Bank Indonesia, and the Ministry of Finance of the Republic of Indonesia during 2020–2025 period . Data analysis was carried out use multiple linear regression For test influence implementation green sukuk to indicator finance proxied sustainability​ through growth financing green , profitability , quality assets , and Environmental, Social, and Governance (ESG) values . Research result show that implementation green sukuk influential positive and significant to improvement financing green , strengthening image bank sustainability , as well as improvement investor confidence . In addition , the implementation green sukuk participate increase efficiency fund management and encourage growth asset productive development - oriented​ low carbon . Although Thus , the effectiveness implementation green sukuk Still face various challenges , including limited​ project green that fills sharia criteria , low market literacy regarding instrument finance green sharia, as well as Not yet optimally harmonization regulations and standards reporting sustainability . Research This conclude that green sukuk is instrument effective Islamic finance in support implementation sustainable finance at Islamic Commercial Banks in Indonesia, so that required strengthening policy , innovation products , as well as collaboration between regulators, industry banking , and investors to expand its utilization in reach objective development sustainable.
PENDEKATAN HUKUM EKONOMI SYARIAH DALAM MENGANALISIS DAN MENANGANI KREDIT MACET Nur Laily Hidayati; Zakiyyah Ilma Ahmad AHMAD; Ahmad Syahni; Abdul Wakhid; Ahmad Zainul Abidin
IFADAH : Jurnal Ekonomi Dan Bisnis Syariah Vol 1 No 02 (2025): IFADAH : Jurnal Ekonomi Manajemen Syariah
Publisher : LPPM STIES BABUSSALAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/ifadah.v1i02.163

Abstract

Kredit dalam perbankan merupakan perjanjian peminjaman uang yang diberikan oleh bank kepada nasabah dengan ketentuan bahwa nasabah akan mengembalikan pinjaman tersebut secara berangsur-angsur setiap bulan, sesuai dengan jangka waktu dan jumlah yang telah disepakati kedua belah pihak. Kredit ini menjadi salah satu instrumen penting dalam dunia perbankan untuk mendukung kebutuhan finansial masyarakat dan mendukung pertumbuhan ekonomi. Namun, dalam praktiknya, tidak semua nasabah yang telah memperoleh fasilitas kredit mampu mengembalikan hutangnya dengan lancar sesuai dengan waktu yang telah diperjanjikan. Ketidakmampuan nasabah untuk memenuhi kewajiban pembayaran angsuran dapat disebabkan oleh berbagai faktor, seperti kondisi ekonomi yang memburuk, kehilangan pekerjaan, atau kegagalan usaha. Akibatnya, kredit yang diberikan menjadi bermasalah dan berpotensi macet. Kredit macet ini bukan hanya merugikan pihak bank, tetapi juga memperburuk kondisi finansial nasabah, terutama jika terdapat denda keterlambatan yang harus dibayarkan. Dalam sistem konvensional, denda tersebut sering kali mengandung unsur riba, yang dalam pandangan hukum Islam dianggap haram. Riba tidak hanya bertentangan dengan prinsip syariah, tetapi juga dapat memberatkan nasabah sehingga mereka semakin sulit untuk melunasi hutangnya. Oleh karena itu, diperlukan pendekatan yang lebih manusiawi dan sesuai dengan prinsip syariah dalam mengelola dan menangani kredit bermasalah, agar kedua belah pihak bank dan nasabah dapat mencapai solusi yang adil dan berkelanjutan.
Management of The Impact of Sharia Fintech Implementation on Financial Inclusion of Marginalized Communities Syafiul Umam; Muhammad Syafi'i Budi Santoso; Abdul Wakhid; Ahmad Syahni; Dimyati Dimyati
IFADAH : Jurnal Ekonomi Dan Bisnis Syariah Vol 2 No 01 (2026): IFADAH : Jurnal Ekonomi Dan Manajemen Syariah
Publisher : LPPM STIES BABUSSALAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/ifadah.v2i01.213

Abstract

This study examines the impact of Sharia fintech implementation on the financial inclusion of marginalized communities. The rapid development of financial technology based on Islamic principles has created new opportunities for expanding access to financial services among underserved populations, particularly those facing geographical, economic, and social barriers. The objective of this study is to analyze the role of Sharia fintech in improving access to financial services, promoting economic empowerment, and supporting sustainable financial inclusion. This research employs a qualitative descriptive approach through a comprehensive review of relevant literature, regulatory frameworks, and empirical findings related to Islamic financial technology and financial inclusion. The findings indicate that Sharia fintech contributes significantly to increasing access to financing, savings, payment systems, and financial literacy among marginalized communities. Furthermore, the principles of transparency, fairness, and prohibition of usury embedded in Sharia fintech enhance public trust and encourage broader participation in the formal financial sector. However, challenges such as limited digital literacy, inadequate technological infrastructure, regulatory constraints, and low public awareness remain significant barriers to maximizing its impact. The study concludes that strengthening regulatory support, improving digital literacy, and enhancing collaboration among stakeholders are essential to optimizing the contribution of Sharia fintech to inclusive and sustainable economic development
Co-Authors Ahmad Syahni Ahmad Zainul Abidin Ahmad, Zakiyyah Ilma Dimyati Dimyati Mohamad Nur Husen Muhammad Farid Al-Azhar Muhammad Khoirun Nasirin Muhammad Nur Husen Muhammad Syafi'i Budi Santoso Nur Laily Hidayati Rakhmawan Habibi Syafiul Umam Zakiyyah Ilma Ahmad AHMAD