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All Journal Jurnal Ekonomi : Journal of Economic Indonesia Journal of Halal JURNAL PENDIDIKAN TAMBUSAI FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Al-Sharf: Jurnal Ekonomi Islam Journal Of Sharia Banking ProBisnis : Jurnal Manajemen Al Dzahab Jurnal Riset Ekonomi Syariah Al-Iqtishad : Jurnal Ekonomi Saree : Research in Gender Studies Al Hisab: Jurnal Ekonomi Syariah Amal: Jurnal Ekonomi Syariah Jurnal Al-ittifaq J-ISCAN : Journal of Islamic Accounting Research Tijarah GREAT: Jurnal Manajemen dan Bisnis Islam
Malahayatie, Malahayatie
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Physics Social Sciences

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INTEGRASI NILAI-NILAI SYARIAH DALAM ETIKA BISNIS ISLAM Nurhasanah, Ishma; Malahayatie, Malahayatie
Al-Hisab: Jurnal Ekonomi Syariah Vol 5 No 2 (2025): AL HISAB: Jurnal Ekonomi Syariah
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah Baktiya Aceh Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59755/alhisab.v5i2.390

Abstract

Integrasi nilai-nilai syariah dalam etika bisnis Islam merupakan upaya penting untuk menciptakan praktik bisnis yang tidak hanya mengutamakan keuntungan material, tetapi juga berlandaskan pada prinsip-prinsip moral dan spiritual yang diajarkan dalam Islam. Penelitian ini bertujuan untuk mengeksplorasi bagaimana nilai-nilai syariah dapat diintegrasikan dalam etika bisnis, serta untuk mengidentifikasi tantangan dan peluang yang ada dalam penerapannya. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan, dengan analisis terhadap berbagai sumber seperti buku, artikel, dan catatan. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip syariah, seperti kejujuran, keadilan, dan tanggung jawab sosial, dapat meningkatkan moral dan motivasi karyawan, serta kinerja perusahaan. Selain itu, integrasi nilai-nilai syariah juga berkontribusi pada hubungan yang lebih baik dengan pemangku kepentingan. Namun, tantangan dalam implementasi, seperti tekanan pasar dan kurangnya regulasi, perlu diatasi untuk mencapai keberlanjutan. Kesimpulan dari penelitian ini menegaskan bahwa integrasi nilai-nilai syariah dalam etika bisnis tidak hanya merupakan kewajiban moral, tetapi juga strategi yang cerdas untuk mencapai kesuksesan jangka panjang dan kesejahteraan masyarakat.
JAMINAN INDUSTRI HALAL DI NEGARA SINGAPURA DAN TAIWAN Anatasha, Syaira; Malahayatie, Malahayatie
Al Dzahab Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v5i2.3908

Abstract

Purpose: This study examines and compares the halal assurance processes in Indonesia, Taiwan, and Singapore. In addition, this study aims to assess the consequences of each system on the growth of the halal sector on a global and regional scale. Design/Methodology/Approach: This research utilises a comparative case study methodology with a qualitative approach. Through the investigation of official documents, data was collected. Regulations, certification requirements, and industry reports from each country were analyzed in the documents. Manufacturers, customers, and representatives from halal certification authorities were interviewed. To gain a first-hand understanding of the certification process and the application of regulations, field observations were also conducted. Findings: The findings show that Singapore, Taiwan, and Indonesia have different strategies for implementing halal assurance. Majlis Ugama Islam Singapura (MUIS) in Singapore operates a rigorous and globally renowned certification program. Taiwan concentrates on food and cosmetic products through the Taiwan Halal Integrity Development Association (THIDA). With the support of the world's largest Muslim community, Indonesia, the Halal Product Guarantee Agency (BPJPH), has established a comprehensive and integrated system. These different strategies affect the efficacy of halal products and consumer confidence in each country. Research Implications: The results of this study show how harmonization of international halal certification and standards can improve consumer confidence and increase international trade in halal goods. In addition, by incorporating best practices from other countries, policymakers and industry players can improve their halal assurance systems with the help of this study. This harmonization can guarantee more reliable halal products to Muslim consumers around the world and improve the global halal market position.
Capital, Inovation, Location and Price Influences of Fast Food Bussiness Sustainability in Lhokseumawe Malahayatie, Malahayatie; Akmalia, Nurul; Muhayatsyah, Ali
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12511

Abstract

Fenomena bisnis makanan cepat saji yang semakin berkembang bak jamur di kota Lhokseumawe, terbukti dengan banyaknya tempat-tempat penjual makanan cepat saji dan turut mempengaruhi pola konsumsi masyarakat yang semakin meningkat. Meningkatnya pola konsumsi masyarakat mempengaruhi kelangsungan usaha makanan cepat saji di Lhokseumawe. Penelitian ini bertujuan untuk mengetahui pengaruh modal, inovasi, lokasi dan harga secara parsial dan simultan terhadap keberlangsungan usaha makanan cepat saji di Kelurahan Banda Sakti Kota Lhokseumawe. Jumlah populasi dalam penelitian ini sebanyak 43 pelaku usaha dan random sampling diperoleh 30 responden pedagang cepat saji di Kecamatan Banda Sakti Lhokseumawe. Hasil penelitian menunjukkan bahwa: 1) Modal mempunyai pengaruh positif terhadap keberlangsungan usaha makanan cepat saji; 2) inovasi berpengaruh positif terhadap keberlangsungan usaha makanan cepat saji; 3) Lokasi berpengaruh positif terhadap keberlangsungan usaha makanan cepat saji; 4) harga berpengaruh positif terhadap keberlangsungan usaha makanan cepat saji; 5) variabel modal, inovasi, lokasi dan harga mempunyai pengaruh positif secara simultan terhadap keberlanjutan makanan cepat saji di Kelurahan Banda Sakti Kota Lhokseumawe. Koefisien determinan R square sebesar 0,972 % dapat diartikan bahwa sebesar 97,2% variabel keberlangsungan usaha makanan cepat saji dipengaruhi oleh variabel modal, inovasi, lokasi, dan harga. Sedangkan 2,8% dipengaruhi oleh variabel lain di luar penelitian ini.
FINANCIAL OPTIONS TRENDS: DIGGING THE REASONS BEHIND THE GROWTH OF CUSTOMER INTEREST IN SHARIA BANK INDONESIA Wati, Asiah; Rahmawati, Rahmawati; Malahayatie, Malahayatie; Lestari, Arum Fitri; Rehan, Muhammad
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8530

Abstract

BSI is a Sharia Commercial Bank as a result of the merger of three banks, BRIS, BNIS, and Mandiri Syariah. After the merger, BSI's assets became larger, but it is necessary to examine the things that affect customers to save at BSI, because of the merger, knowledge, services, and IT used by BSI. This study aims to determine the influence of knowledge, mergers, services, and IT on the interest of becoming a BSI customer. This study is a quantitative research using primary data. The population in this study is the entire academic community of UIN Raden Mas Said Surakarta with a sample of 113 respondents. The data collection technique uses questionnaires. The results of this study show that knowledge has no effect on interest in becoming a BSI customer. However, mergers, services, and IT have a significant impact on interest in becoming a BSI customer.
PEMETAAN DAYA SAING UMKM INDUSTRI HALAL LOKAL MENGGUNAKAN PENDEKATAN GARTNER: STUDI KASUS MINUMAN BUNGA TELANG BU NITA DI LHOKSEUMAWE, ACEH Safira, Haura; Malahayatie, Malahayatie
Jurnal Ekonomi : Journal of Economic Vol 16, No 02 (2025): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v16i02.9594

Abstract

Penelitian ini bertujuan untuk memetakan daya saing UMKM industri halal lokal menggunakan pendekatan Gartner melalui kerangka Hype Cycle dan Magic Quadrant, dengan studi kasus pada usaha Minuman Bunga Telang Bu Nita di Lhokseumawe, Aceh. Penelitian ini dilakukan karena masih terbatasnya literatur yang mengintegrasikan prinsip industri halal dan pemetaan teknologi pada skala UMKM. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode observasi lapangan dan studi literatur. Data dikumpulkan melalui wawancara langsung dengan pelaku UMKM dan ditelaah dengan menggunakan kerangka analisis Gartner. Hasil penelitian menunjukkan bahwa UMKM Bu Nita telah menunjukkan tingkat inovasi yang baik dalam pengembangan produk dan strategi pemasaran berbasis digital, serta telah memperoleh sertifikasi halal dari MUI. Dalam Hype Cycle, UMKM Bu Nita dipetakan berada pada tahap Slope of Enlightenment karena telah melalui fase eksperimen awal dan mulai memperoleh manfaat nyata dari strategi digital dan pengembangan produk berbasis nilai tambah halal. Sementara itu, dalam Magic Quadrant, UMKM Bu Nita berada dalam kategori Niche Player karena memiliki eksekusi yang baik di pasar lokal namun masih terbatas dari sisi visi dan inovasi teknologi. Penelitian ini menyimpulkan bahwa pendekatan Gartner dapat menjadi alat strategis dalam menilai kesiapan daya saing UMKM halal untuk naik kelas secara sistematis.
AN EMPIRICAL ANALYSIS OF SUKUK ISSUANCE AND GOOD CORPORATE GOVERNANCE (GCG) AS DETERMINANTS OF CORPORATE PROFITABILITY IN IDX-LISTED FIRMS Zhohra, Fatimah; Malahayatie, Malahayatie; Rofizar, Heny
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v7i1.7037

Abstract

Profitability as one of the key benchmarks for measuring a firm’s earnings, is crucial for determining whether the company has operated its business efficiently. Profitability ratios also serve as measurement tools used to assess a company’s effectiveness in generating profits. One such ratio is Return on Equity (ROE), which is considered one of the cleanest measures of return. Among the investment products currently developing in the Islamic capital market is sukuk. Through sukuk, a company can obtain funding sources and potentially generate profits. Sukuk serve as an alternative for companies to attract investors to commit their capital, and every company is required to implement Good Corporate Governance (GCG) to sustain its long-term viability. This study employs a causative quantitative approach, with data processed using the E-Views application. The sample consists of 27 companies. The sampling technique used in this study is the purposive sampling method. The selected companies are those listed on the Indonesia Stock Exchange (IDX) during the 2017–2021 period, resulting in a total sample of 27 companies. The partial test results indicate that sukuk issuance has no significant effect on profitability. In contrast, Good Corporate Governance (GCG) exhibits a negative effect on firm profitability. However, the simultaneous analysis reveals that sukuk issuance and GCG jointly exert a positive influence on corporate profitability.
Implementasi Konsep Halal dalam Operasional UMKM: Studi Kasus Cafetaria Cake di Krueng Geukuh, Dewantara, Aceh Utara Wahdini, Nurul; Malahayatie, Malahayatie
Indonesia Journal of Halal Vol 8, No 2 (2025): IJH:
Publisher : Pusat Kajian Halal Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/halal.v8i2.28620

Abstract

Studi kasus ini meneliti Cafetaria Cake di Krueng Geukuh, Kecamatan Dewantara, Kabupaten Aceh Utara. Tujuan dari penelitian ini adalah untuk mempelajari bagaimana konsep halal dapat diterapkan dalam operasi usaha mikro, kecil dan menengah (UMKM). Konsep halal tidak hanya mencakup bahan baku makanan, tetapi juga semua proses yang terlibat dalam proses produksi, penyimpanan, distribusi dan penyajian makanan. Dengan menggunakan metodologi studi kasus, pendekatan kualitatif digunakan dalam penelitian ini. Data dikumpulkan melalui observasi langsung, wawancara mendalam dengan pemilik dan karyawan, serta dokumentasi operasi. Hasil penelitian menunjukkan bahwa Cafetaria Cake telah mengikuti prinsip halal di setiap langkah bisnisnya, meskipun belum sepenuhnya disertifikasi secara halal oleh lembaga yang berwenang. Sangat penting bagi bisnis untuk menyadari pentingnya produk halal, terutama di Aceh, di mana mayoritas orang beragama Islam. Menurut penelitian ini, pelaku UMKM harus mendapatkan bimbingan dan pelatihan agar mereka dapat memenuhi standar halal secara menyeluruh, termasuk proses sertifikasi, sehingga mereka lebih kompetitif dan mendapatkan kepercayaan konsumen.
Relevansi Kebijakan Keuangan Publik Umar bin Abdul Aziz dalam Menjawab Tantangan Ekonomi Indonesia Malahayatie, Malahayatie; Haura Safira
Jurnal Riset Ekonomi Syariah Volume 5, No. 2, Desember 2025 Jurnal Riset Ekonomi Syariah (JRES)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jres.v5i2.7196

Abstract

Abstract. Poverty, economic disparity, and inefficiency in public budgets remain significant obstacles to Indonesia's economic growth. Based on the ideas of justice, efficiency, and social welfare, this study seeks to assess the application of Umar bin Abdul Aziz's public finance policies in the face of Indonesia's economic difficulties. Using a descriptive qualitative method based on literature study, this research examines Umar bin Abdul Aziz's policies in zakat management, tax reform, and budget efficiency. The findings of this study show that Umar bin Abdul Aziz's policies such as zakat-based wealth redistribution, elimination of discriminatory taxes, and budget allocation focused on the needs of the people succeeded in promoting economic justice and reducing poverty. These findings are relevant to Indonesia's current conditions, particularly in terms of increasing budget transparency, strengthening results-based fiscal policies, and integrating zakat instruments into the national financial system. This research offers theoretical and practical approaches for policymakers to create a more equitable and welfare-oriented public finance system. Abstrak. Kemiskinan, kesenjangan ekonomi, dan inefisiensi dalam anggaran publik masih menjadi hambatan yang signifikan bagi pertumbuhan ekonomi Indonesia. Berdasarkan gagasan keadilan, efisiensi, dan kesejahteraan sosial, penelitian ini berusaha untuk menilai penerapan kebijakan keuangan publik Umar bin Abdul Aziz dalam menghadapi kesulitan ekonomi Indonesia. Dengan menggunakan metode kualitatif deskriptif berbasis studi pustaka, penelitian ini mengkaji kebijakan Umar bin Abdul Aziz dalam pengelolaan zakat, reformasi pajak, dan efisiensi anggaran. Temuan-temuan penelitian ini menunjukkan bahwa kebijakan Umar bin Abdul Aziz seperti redistribusi kekayaan berbasis zakat, penghapusan pajak yang diskriminatif, dan alokasi anggaran yang difokuskan pada kebutuhan masyarakat berhasil mendorong keadilan ekonomi dan menurunkan angka kemiskinan. Temuan tersebut relevan dengan kondisi Indonesia saat ini, terutama dalam peningkatan transparansi anggaran, penguatan kebijakan fiskal berbasis hasil, serta integrasi instrumen zakat dalam sistem keuangan nasional. Penelitian ini menawarkan pendekatan teoritis dan praktis bagi pembuat kebijakan untuk menciptakan sistem keuangan publik yang lebih adil dan berorientasi pada kesejahteraan masyarakat.
Consumer Behavior in the TikTok Era: An Islamic Consumption Perspective—A Systematic Literature Review Rahmi, Mutia; Malahayatie, Malahayatie; Taufiq, Taufiq
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5631

Abstract

Purpose: This study aims to examine the challenges and implementation of Islamic consumption principles in the digital era, particularly in shaping consumer behavior on TikTok. The study highlights key issues such as digital consumerism, algorithm-driven influence, and the emergence of hedonistic consumption patterns that may contradict Islamic values. Design/Methodology/Approach: This study employs a qualitative approach using a systematic literature review method. It synthesizes and critically evaluates prior studies on Islamic consumption and digital consumer behavior to develop a comprehensive understanding of consumption practices in the TikTok era. Findings: The findings reveal that the implementation of Islamic consumption principles on TikTok faces substantial challenges. The dominance of consumerist culture, limited literacy regarding halal and ethical consumption, and the persuasive nature of TikTok’s algorithm encourage impulsive and excessive consumption. These conditions create a gap between actual consumer behavior and Islamic values such as moderation (wasatiyyah) and responsibility. Research Implications: This study underscores the importance of strengthening Islamic consumer literacy and promoting ethical digital consumption. Strategic efforts such as value-based content creation, public education on halal consumption, and support for responsible consumer behavior are essential to align digital consumption practices with Islamic principles. This study also contributes theoretically by integrating Islamic consumption ethics with contemporary digital consumer behavior.
Co-Authors Akmalia, Nurul Aldri Frinaldi Anatasha, Syaira Hartanti Dewi Haura Safira Heny Rofizar Indradewa, Rhian Irmayani Irmayani Lestari, Arum Fitri Mahira, Ulva Maulana, Nora Miftahul Jannah Muhayatsyah, Ali Nurhasanah, Ishma Oktafiani, Fina Panira, Sismaul Qusairy, Rayhan Rahmawati, Rahmawati Rahmi, Mutia Rakhilia, Dedek Rani Andriani, Rani Razali Razali Rehan, Muhammad Safira, Haura Taufiq Taufiq Wahdini, Nurul wati, asiah Zhohra, Fatimah