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MAQASID SHARIA AND ISLAMIC BANK PERFORMANCE: A SYSTEMATIC REVIEW Syarifah, Lailatis; Muhfiatun, Muhfiatun; Fitrijanti, Tettet; Prasojo, Prasojo
I-Economics Vol 7 No 2 (2021): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v7i2.9167

Maqasid sharia contains elements of maintaining faith, guarding oneself, maintaining reason, maintaining bloodlines and safeguarding property. Until now, the maqasid of sharia is considered to be the most ideal as a measure of the performance of sharia banking with the dimension of maqasid sharia with the aim of Islamizing banking. Islamic banking as a business entity that aims to make a profit but must also comply with Islamic law and provide benefits in the social sector through the distribution of zakat, infaq, alms, csr, and qardul hasan loans. This study is a literature review study on the relationship between Islamic maqasid and Islamic banking performance measurement. This study contains the philosophy, terminology of sharia maqasid, and research results relating it to the performance of Islamic banking. The conclusion from the literature review is that Islamic maqasid can be adopted as a measure of the performance of Islamic banking. Many empirical studies have examined the use of maqasid sharia as an indicator, but there is no consistency. Therefore, Islamic banking regulators need to prepare instruments and guidelines so that these measurements can be adopted easily and uniformly.

Shariah Governance Practice on Indonesian Islamic Banks Muhfiatun, Muhfiatun
Akuntabilitas Vol 16, No 1 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.32348

The shariah governance system is crucial in Islamic banks because of its unique structure that is different from a conventional bank. The fundamental difference between shariah governance and conventional governance is marked by the presence of a shariah supervisory board (SSB). This study aims to analyse the practice of shariah governance in Islamic banks in Indonesia. This study uses a qualitative approach with content analysis to assess the conformity of SSB practices with applicable regulations. The results of the analysis found that there were no Islamic banks that violated the provisions in recruiting or the characteristics of SSB. This research is expected to contribute to the quality of SSB through various backgrounds.

ZERO WASTE TRADITIONAL MARKET DEVELOPMENT FOR THE CIRCULAR ECONOMY REALIZATION Muhfiatun, Muhfiatun; Pangestuti, Dinik Fitri Rahajeng
Journal of Community Empowerment Vol 4, No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i1.31536

ABSTRAK Program ini merupakan pengabdian masyarakat yang bertujuan untuk memberikan solusi terhadap permasalahan lingkungan di pasar tradisional. Permasalahan lingkungan yang sangat dominan adalah masalah sampah yang menimbulkan bau, mengundang nyamuk dan lalat yang berdampak negatif bagi kesehatan. Program ini dilaksanakan di Pasar Nirmala, salah satu pasar yang berada di Kecamatan Kasihan, Kabupaten Bantul, Provinsi Daerah Istimewa Yogyakarta selama bulan Januari hingga Desember 2024 dengan pendekatan Partisipatif Berbasis Masyarakat. Tujuan dari program ini adalah untuk menanggulangi penumpukan sampah dan menjaga kenyamanan pasar. Implementasi program ini melibatkan partisipasi aktif dari pengelola pasar, para pedagang dan masyarakat setempat, sedangkan pendanaan bersumber dari dana partisipasi masyarakat dan dana keistimewaan provinsi DIY serta dari Lembaga Jasa Keuangan Non Bank yaitu Pegadaian Syariah. Program dilaksanakan melalui lima tahapan berdasarkan kerangka community based research yaitu diagnosis, action, intervention, evaluation, reflection. Program ini menghasilkan dampak transformatif terhadap kebiasaan pedagang pasar dalam hal pengelolaan sampah pasar. Selain itu, juga memberikan dampak ekonomi terhadap pendapatan masyarakat di sekitar Pasar Nirmala melalui peningkatan pengetahuan tentang investasi dan aset keuangan yang dimiliki. Kata kunci: Pasar Tradisional; Zero Waste; Ekonomi Sirkular ABSTRACTThis program constitutes a community service initiative designed to address environmental challenges in traditional markets. The predominant issue identified is solid waste, which contributes to unpleasant odors, attracts disease-carrying vectors such as mosquitoes and flies, and poses significant public health risks. The program was implemented at Nirmala Market, located in Kasihan District, Bantul Regency, within the Special Region of Yogyakarta, and was conducted over the period of January to December 2024 using a Community-Based Participatory approach. The primary objective of this initiative is to mitigate waste accumulation and enhance the overall cleanliness and comfort of the market environment. The implementation process involves the active engagement of market administrators, traders, and local community members. Financial support for the program was sourced from community contributions, the Special Autonomy Fund of the Yogyakarta Special Region, and a non-bank financial institution, namely Pegadaian Syariah. The program was executed in five phases, following the framework of community-based research: diagnosis, action, intervention, evaluation, and reflection. The initiative has yielded a transformative impact on the waste management practices of market vendors. Furthermore, it has generated positive economic outcomes for the surrounding community by enhancing public awareness and knowledge regarding financial investments and asset ownership. Keywords: Traditional Market, Zero waste, Circular Economy

EFEKTIFITAS INSTRUMEN MONETER SYARIAH TERHADAP PENYALURAN DANA KE SEKTOR USAHA MIKRO KECIL MENENGAH (UMKM) DI INDONESIA Muhfiatun, Muhfiatun; Syarifah, Lailatis; Salam, Annisa Nur
Al-Mashrof: Islamic Banking and Finance Vol. 2 No. 1 (2021): Al - Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v2i1.8743

Penelitian ini bertujuan untuk melihat sejauh mana instrumen moneter syariah bergerak mendorong perbankan syariah memberikan pembiayaan kepada sektor Usaha Mikro Kecil Menengah (UMKM) di Indonesia. Variabel dependen dalam penelitian ini adalah pembiayaan yang diberikan oleh perbankan syariah kepada sektor UKM/UMKM di Indonesia. Sedangkan variabel independen dalam penelitian ini yaitu instrumen moneter syariah: SBIS, SBSN, PUAS, Equivalent Rate Musyarakah, Equivalent Rate Mudharabah, dan Average Margin Murabahah. Menggunakan data sekunder berupa time series dari Januari 2010 sampai Desember 2018. Data yang digunakan adalah data bulanan bersumber dari Statistika Ekonomi dan Keuangan Indonesia pada Bank Indonesia (SEKI-BI), Statistik Perbankan Syariah Indonesia (SPSBI) dan Biro Pusat Statistik (BPS). Sedangkan teknis analisis data yang digunakan adalah Metode Vector Autoregression (VAR) atau Vector Error Correction Model (VECM). Hasilnya menunjukkan bahwa Instrumen Moneter Syariah seperti SBIS, SBSN, dan PUAS tidak efektif mendorong penyaluran dana ke sektor UMKM di Indonesia Keywords: Efektivitas, Instrumen Moneter Syariah, Penyaluran Dana, Sektor UMKM, VAR/VECM

Reaksi Pasar Modal Sebelum dan Sesudah Pengumuman Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) Darurat (Studi pada IDX-MES BUMN 17) Arifah, Choirul; Muhfiatun, Muhfiatun
Al-Mashrof: Islamic Banking and Finance Vol. 3 No. 2 (2022): Al - Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v3i2.14182

This research is descriptive quantitative using an event study. This research aims to test and compare the IDX-MES BUMN 17 to the announcement of the emergency PPKM or community activity restriction on July 1, 2021 due to covid-19 pandemic situation. The sample as well as the population in this study used all of the companies listed in IDX-MES BUMN 17. The data analysis method used One-Sample Test and Wilcoxon Sign Rank Test. The daily test with One-sample Test showed that significant abnormal returns at t-9 and t-7. Meanwhile, a compared test with Wilcoxon Sign Rank Test showed that there were differences in abnormal return, security return variability, and trading volume activity before and after the implementation of Emergency Community Activity Restrictions (PPKM Darurat) but not significant on IDX-MES BUMN 17.

Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks Muhfiatun, Muhfiatun; Prasojo, Prasojo; Wijayanti, Dwi Marlina; Fitrijanti, Tettet
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.24262

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.

IMPROVING COMMUNITY ECONOMY BY REVITALIZATION OF TRADITIONAL MARKET Sekaringsih, Riswanti Budi; Marlina Wijayanti, Dwi; Muhfiatun, Muhfiatun; F. Awaliyah, Dien
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2023): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i1.1546

The existence of traditional markets helps many aspects of people's lives. However, many people have turned to modern markets due to poor governance of traditional markets. Therefore, this dedication is aimed at implementing various programs that can improve the quality of it. This dedication was conducted using a community-based action service method. The results are improvements in physical and non-physical conditions such as traders' zoning, good and professional management, as well as qualified human resources for traders and market managers in order to increase the competitiveness of traditional markets. Thus, the number of consumer visits to shop at traditional markets can increase, so that it can affect the increase in the income of traders. Keberadaan pasar tradisional membantu banyak aspek kehidupan masyarakat. Meskipun demikian, sudah banyak masyarakat yang beralih ke pasar modern akibat tidak baiknya tata kelolanya. Pengabdian ini ditujukan untuk menerapkan berbagai program yang dapat meningkatkan kualitas. Dedikasi dilakukan dengan metode community-based action service. Hasilnya adanya perbaikan kondisi fisik dan non fisik seperti zonasi pedagang, manajemen pengelolaan yang baik dan profesional, pedagang dan pengelola pasar yang berkualitas mampu meningkatkan daya saing pasar tradisional. Dengan demikian jumlah kunjungan konsumen berbelanja dapat meningkat, sehingga dapat berpengaruh terhadap peningkatan pendapatan pedagang.

Shariah Governance Practice on Indonesian Islamic Banks Muhfiatun, Muhfiatun
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.32348

The shariah governance system is crucial in Islamic banks because of its unique structure that is different from a conventional bank. The fundamental difference between shariah governance and conventional governance is marked by the presence of a shariah supervisory board (SSB). This study aims to analyse the practice of shariah governance in Islamic banks in Indonesia. This study uses a qualitative approach with content analysis to assess the conformity of SSB practices with applicable regulations. The results of the analysis found that there were no Islamic banks that violated the provisions in recruiting or the characteristics of SSB. This research is expected to contribute to the quality of SSB through various backgrounds.

Penerapan Konsep Suply Chain Management dalam Pengembangan Pola Distribusi dan Wilayah Pemasaran UMKM Desa Krambilsawit Muhfiatun, Muhfiatun; Rudi Nugraha, Muh
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol. 2 No. 2 (2018): Jurnal Pemberdayaan Masyarakat
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

This research aims to formulate development strategies and regional distribution pattern of Small Medium Enterprises (SME) marketing Village Krambilsawit. Low productivity and the narrowness of the region of product marketing, requires that SMEC Village Krambilsawit doing repairs ranging from upstream to downstream processes. The use of the concept of supply chain management, where very precise in order to resolve the problems occurred at Krambilsawit village of SME. In this study researchers using qualitative and quantitative research methods. Data obtained from the results of the direct interview to the perpetrators of the SMEC Village Krambilsawit. As for the methods of analysis used to formulate policy that is by using SWOT analysis. From this research that the results obtained in order to develop patterns of distribution and marketing SME Krambilsawit Village area required the presence of revamping the Groove Commerce SMEC, i.e. by implementing two levels or three levels of channel to expand network marketing. The implications of the end, the author hopes this research could be a reference in developing patterns of distribution and marketing of SME Krambilsawit Village.Penelitian ini bertujuan untuk merumuskan strategi pengembangan pola distribusi dan wilayah pemasaran UMKM Desa Krambilsawit. Rendahnya produktifitas serta sempitnya wilayah pemasaran produk, mengharuskan UMKM Desa Krambilsawit melakukan perbaikan mulai dari proses hulu ke hilir. Penggunaan konsep supply chain management, dirasa sangat tepat guna menyelesaikan permasalahan yang terjadi pada UMKM Desa Krambilsawit. Dalam penelitian ini peneliti menggunakan metode penelitian kualitatif dan kuantitatif. Data diperoleh dari hasil waawancara secara langsung kepada pelaku UMKM Desa Krambilsawit. Adapun metode analisis yang digunakan guna merumuskan kebijakan yaitu dengan menggunakan analisis SWOT. Dari penelitian ini diperoleh hasil bahwa guna mengembangkan pola distribusi dan wilayah pemasaran UMKM Desa Krambilsawit maka diperlukan adanya pembenahan alur tata niaga UMKM, yakni dengan menerapkan two level chanel atau three level chanel guna memperluas jaringan pemasaran. Implikasi akhir, penulis berharap penelitian ini bisa menjadi acuan dalam mengembangkan pola distribusi dan wilayah pemasaran UMKM Desa Krambilsawit.

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