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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

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.

ANALISIS FAKTOR PENGAMBILAN KEPUTUSAN STRATEGI PEMASARAN BMT SYARI’AH DI KABUPATEN JOMBANG M Farid Alazhar; Abdul Wahid; Ahmad Zainul Abidin
ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah Vol. 1 No. 01 (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.v1i01.110

Salah satu lembaga keuangan syariah yang cukup populer di daerah Jombang adalah BMT Syariah. Penelitian ini bertujuan untuk menyajikan informasi terkait strategi pemasaran yang digunakan oleh lembaga keuangan syariah yaitu BMT di Kabupaten Jombang dalam menarik konsumennya. Metode yang digunakan dalam penelitian ini adalah Systematic Literature Review (SLR) untuk mengidentifikasi, mengevaluasi, dan menafsirkan hasil penelitian yang relevan dengan topik yang diteliti, Hasil penelitian menunjukkan bahwa terdapat beberapa strategi pemasaran yang digunakan antara lain: 1) Pemanfaatan media promosi seperti media sosial, menyebarkan brosur, media periklanan, personal selling, mulut ke mulut, promosi penjualan, sosialisasi. 2) Pengembangan sumber daya manusia sebagai kunci dalam keberhasilan pemasaran. 3) menerapkan ekspansi pasar, memperluas pangsa pasar bisa dikatakan memperbesar bisnis. 4) Menerapkan sistem jemput bola dengan mendatangi rumah ke rumah untuk mempermudah pelayanan kepada masyarakat. Pemasaran tidak hanya sebatas menjual saja, namun lebih luas dari itu adalah sebuah proses yang mencakup mulai dari perencanaan, pelaksanaan hingga evaluasi.

The Impact of the Financial Sector Development and Strengthening Law (UUP2SK) on the Supervision of Islamic Microfinance Institutions Muhammad Farid Al-Azhar; Ahmad Zainul Abidin; Jafar Shiddiq; Syafiul Umam
ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah Vol. 2 No. 01 (2026): 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.v2i01.207

Islamic Microfinance Institutions (LMKS) play a crucial role in Indonesia's inclusive financial architecture, serving as a bridge for millions of unbanked and underbanked individuals to access Sharia-compliant financial products. However, their effectiveness and sustainability are often hampered by decades of dualism and fragmentation in the supervisory system. The enactment of Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (UUP2SK) marks a fundamental turning point in Indonesia's financial sector supervisory architecture, including for LMKS. This study aims to comprehensively and in-depth analyze the impact of UUP2SK on the LMKS supervisory system. Using normative juridical research methods and a comparative approach, this study examines the shifting regulatory paradigm, shifting institutional authority, and the resulting multi-layered impacts on LMKS governance, risk management, and operations. The results show that UUP2SK significantly changes the supervisory landscape by shifting licensing and supervisory authority for cooperatives operating in the financial services sector, including the majority of LMKS, from the Ministry of Cooperatives and SMEs to the Financial Services Authority (OJK). This change introduces a new supervisory regime based on a risk -based supervision approach , the application of prudential principles, and increased demands for good corporate governance and strengthened consumer protection. While this reform promises long-term stability and increased public trust, its implementation faces multidimensional challenges related to the readiness of human resources on the regulatory and industry sides, technological infrastructure gaps, and the potential for increased compliance costs that could burden small-scale financial institutions (LMKS). This study recommends a proportional and adaptive implementation strategy, as well as collaborative synergy between regulators, industry associations, and academics to ensure an effective supervisory transition without harming the social mission and operational flexibility that are the core strengths of LMKS

Integration of Artificial Intelligence (AI) and Sharia Compliance: Challenges of Smart Contract Implementation in Sharia Fintech Lending Peer-to-Peer (P2P) Products Syafiul Umam; Ahmad Zainul Abidin; Muhammad Farid Al-Azhar
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

The development of Sharia-based financial technology (fintech) has driven the transformation of financial services through the use of Artificial Intelligence (AI) and smart contracts to improve efficiency, transparency, and accuracy in the financing process. However, the implementation of these two technologies in Sharia Fintech Lending Peer-to-Peer (P2P) products still faces various challenges, particularly in maintaining compliance with Sharia principles. This study aims to analyze the integration of AI and Sharia compliance and identify the challenges of implementing smart contracts in Sharia Fintech Lending P2P products . The study uses a qualitative approach with a library research method strengthened by an analysis of regulations, fatwas from the National Sharia Council-Indonesian Ulema Council (DSN-MUI), provisions of the Financial Services Authority (OJK), and various scientific literature related to AI, blockchain , smart contracts , and Sharia finance. Data analysis was conducted descriptively and analytically through data reduction, categorization, interpretation, and drawing conclusions. The results of the study indicate that AI integration can improve the quality of credit scoring , accelerate the identity verification process ( electronic Know Your Customer/e-KYC ), detect potential financing risks, and strengthen real-time compliance monitoring. On the other hand, the implementation of smart contracts provides benefits in the form of contract automation, operational efficiency, transaction transparency, and reduced risk of default. However, its implementation still faces challenges such as limited flexibility of sharia contracts in digital systems, potential bias of AI algorithms, suboptimal AI governance standards in accordance with sharia principles, issues of personal data protection, and the lack of harmonization of regulations regarding the use of blockchain and smart contracts in the sharia fintech industry in Indonesia. This study concludes that the success of AI and smart contract integration in Sharia P2P Fintech Lending is not only determined by technological sophistication, but also requires strengthening sharia governance ( Sharia Governance ), algorithm transparency ( Explainable AI ), supervision by the Sharia Supervisory Board, and regulatory improvements that are adaptive to developments in digital technology. These findings are expected to serve as a reference for regulators, Sharia fintech industry players, and academics in developing a Sharia digital financial ecosystem that is innovative, secure, and remains in accordance with the principles of maqashid shariah

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

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.

The Effect Of Sharia Capital Structure And Sharia Financing Structure On The Financial Performance Of Sharia Banking With Risk As An Intervening Variable Zakiyyah Ilma Ahmad; Ahmad Zainul Abidin; Muhammad Khoirun Nasirin; Rakhmawan Habibi; 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.v2i01.214

The purpose of this study is to test and analyze the direct and indirect influence of sharia capital structure and sharia financing structure on financial performance through sharia banking risk. The type of research used is quantitative with a quantitative descriptive explanatory research analysis approach . The population in this study was 15 with a sample of 9 Islamic banks using the purposive sampling method . Data were collected using purposive sampling techniques through Islamic banking financial report data. The collected data was analyzed using Partial Least Square through the Smart-PLS application. The results of the study show: Sharia Capital Structure has a direct positive and significant influence on Financial Performance (1) Sharia Financing Structure has a direct negative and significant influence on Financial Performance, (2) Sharia Capital Structure has a direct negative and significant influence on Risk towards Sharia Banking, (3) Sharia Financing Structure has a direct negative and significant influence on Sharia Banking Risk, (4) Banking Risk towards Sharia has a direct negative and significant influence on Financial Performance, (5) Sharia Banking Risk has no influence and is not significant on the indirect relationship in mediating the relationship between Sharia Capital Structure towards Financial Performance and (6) Sharia Banking Risk has a positive and significant influence on the indirect relationship in mediating the relationship between Sharia Financing Structure towards Financial Performance.

Implementation Management Talent Based on Islamic Values in Improving the Performance of Employees of Islamic Financial Institutions abdul wahid; Ahmad Zainul Abidin; Muhammad Syafi'i Budi Santoso
IFADAH : Jurnal Ekonomi Dan Bisnis Syariah Vol 2 No 02 (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.v2i02.230

Study This aim For analyze implementation management talent based Islamic values in increase performance employees at the institution Islamic finance . Management talent is one of the important strategies in management source Power man For acquire , develop , maintain , and optimize potential employees to be able to give contribution maximum to achievement objective organization . In Islamic perspective , implementation management talent No only oriented towards competence and productivity , but also emphasizes values trustworthy , ihsan , siddiq , fathanah , tabligh , justice , and professionalism as runway in operate work . Research This use approach qualitative with method studies case in one of the institution Islamic finance . Data obtained through interview in-depth , observation , and documentation , then analyzed use technique interactive data analysis that includes data reduction , data presentation , and data extraction conclusion . Research result show that implementation management talent based Islamic values have implemented through a recruitment process that takes into account competence and integrity Islam , training and development programs spiritually based , system evaluation integrated performance aspect professional and moral, as well as giving awards that encourage improvement motivation work . Implementation Islamic values in every stages management talent proven capable increase competence , commitment , loyalty , discipline , and productivity employee so that impact positive to improvement quality service and performance organization in a way overall . Therefore that , integration between practice management modern talent with Islamic values become an effective strategy in create source Power superior , integrated and empowered human beings competition in institutions Islamic finance

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