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Analisis Kondisi Sosial Ekonomi Peradaban Islam Zakiyah, Hanifah; Indrayani, Sufi; Anjelina, Juwita; Andrini, Rozi
Indonesian Research Journal on Education Vol. 5 No. 1 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i1.1939

Abstract

Sistem sosial ekonomi masyarakat Arab pra-Islam ditandai dengan kemajuan perdagangan dan pengembangan pertanian yang signifikan, dengan Mekah sebagai pusat perdagangan yang strategis. Penduduknya terbagi menjadi suku Badui nomaden dan suku Hadari yang menetap, yang bergerak di bidang pertanian dan perdagangan. Terlepas dari sifat-sifat positif mereka, masyarakat di masa itu masih dalam masa jahiliyah, yang ditandai dengan ketidakadilan dan kebodohan. Berbeda dengan sistem kapitalis dan sosialis, yang seringkali gagal menjamin kesejahteraan, ekonomi Islam menghadirkan alternatif yang adil dan manusiawi yang berakar pada prinsip-prinsip yang ditetapkan pada periode awal Islam. Kebijakan ekonomi Nabi Muhammad (SAW) dan Khulafaur Rasyidin menekankan distribusi kekayaan yang adil dan praktik-praktik yang beretika. Saat ini, ekonomi Islam berkembang di negara- negara seperti Indonesia dan Malaysia, menumbuhkan kesadaran akan industri halal. Makalah ini menggarisbawahi pentingnya penerapan prinsip-prinsip ekonomi Islam berdasarkan Al-Qur'an dan Hadis untuk mempromosikan keadilan sosial dan kesejahteraan bagi generasi mendatang.
The Marginalized Maqasid al-Shariah Problems of Profit Orientation in Indonesia's Islamic Financial System Arum, Hafidza Sanshia; Andrini, Rozi
MALIA: Jurnal Ekonomi Islam Vol 16 No 2 (2025)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v16i2.6244

Abstract

Introduction: This study addresses the growing concern over the marginalization of maqasid al-shariah the ethical and social objectives of Islamic law in Indonesia’s Islamic financial institutions (IFIs). Despite notable growth in assets and institutional presence, many IFIs remain fixated on profit-maximization, often replicating conventional banking models and neglecting the core values of Islamic economics such as justice, welfare, and human dignity. Methods: This research employs a qualitative-descriptive approach using a normative-philosophical method. Data were collected through document and content analysis of Islamic financial regulations, fatwas, academic publications, and policy papers. The study also applies triangulation to enhance data validity and reliability.. Results: Findings indicate that profit orientation dominates Islamic banking operations in Indonesia, with little institutional incentive to implement maqasid-aligned policies. Regulatory indicators such as ROA and CAR fail to reflect social objectives, and maqasid literacy among practitioners remains low. These gaps have contributed to reduced social impact, especially among lower-income groups who are central to maqasid values. Conclusion and suggestion: The study recommends the integration of a Maqasid Shariah Index (MSI) into regulatory evaluation tools, development of socially-oriented products such as qard hasan and productive waqf, and mandatory maqasid education for IFI leadership. These steps aim to create a more balanced, ethical, and socially inclusive Islamic financial ecosystem in Indonesia.
The Role of Sharia-Based Non-Bank Financial Institutions in Supporting Islamic Banking in Indonesia Fadhil, Muhammad; Andrini, Rozi; Afifah, Dhiya Dwi
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 3 (2024): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

The Islamic non-bank financial Industry (NBFI syariah) plays an important role in supporting the growth and strengthening of Islamic banking in Indonesia. The existence of NBFI syariah, such as Islamic insurance, Islamic financing, Islamic pension funds, and Islamic capital markets, is an integral part of the national Islamic financial ecosystem. This article aims to analyze the strategic contribution of NBFI syariah in supporting the development of Islamic banking through a descriptive-qualitative approach based on literature reviews and secondary data from the Financial Services Authority (OJK), Bank Indonesia, and other relevant institutions. The findings indicate that Islamic non-bank financial institutions expand the reach of Islamic financial services, enhance financial literacy and inclusion, and provide alternative financing and risk mitigation options in line with Islamic principles. Synergistic collaboration between Islamic banking and non-banking financial institutions is considered capable of strengthening the overall stability of the Islamic financial system. Therefore, strengthening regulations, improving institutional capacity, and product innovation are key to optimizing the role of Islamic non-bank financial institutions in promoting inclusive and sustainable Islamic banking growth in Indonesia.
Generation Z and Halal Travel: How Digital Promotion and Service Quality Influence Interest Syamsurizal, Syamsurizal; Andrini, Rozi; Rismawati, Viona
Likuid Jurnal Ekonomi Industri Halal Vol. 4 No. 2 (2024): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v4i2.35352

Abstract

One of the industries that has the potential to expand in Indonesia in recent years is halal tourism. Therefore, tourist destination managers must improve management, including digital promotions and services. Especially for Generation Z who are the largest number of tourists on halal tourism. The study aims how digital promotion and service quality influence interest of Gen Z. Quantitative approach with multiple linear regression analysis is the method used in this study. Digital promotion and service quality influenced the interest of Gen Z tourists to travel for halal tourims. Another finding is that digital promotion and service quality of Tan Kayo Sharia Eco Park are in accordance with Islamic principles and Minang culture, which is very strong with Islamic nuances. This research should be a reference for decision-making on digital promotion and services of halal tourist destinations, which will encourage the improvement of local to national sharia economies.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN ZAKAT INFAK SHADAQAH (ZIS) PADA BAZNAS KABUPATEN KAMPAR BERDASARKAN PSAK NO. 109 Andrini, Rozi
Jurnal Akuntansi Kompetif Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1269

Abstract

Sebagai lembaga bentukan pemerintah Kabupaten Kampar, BAZNAS Kampar memiliki visi dan misi sebagai pengelola zakat yang kompeten, transparan, efektif, dan efisien. Sehingga masyarakat Kampar khususnya masih memiliki kepercayaan untuk menyalurkan zakat, infaq, dan sadaqahnya melalui BAZNAS Kampar. Penelitian ini bertujuan untuk membuktikan transparansi dan akuntabilitas laporan keuangan Zakat, Infaq, dan Sadaqah (ZIS) pada BAZNAS Kabupaten Kampar berdasarkan PSAK 109. Penelitian ini merupakan penelitian lapangan (field research) dengan pendekatan kualitatif. Metode pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Analisis data dalam penelitian ini menggunakan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pelaporan keuangan Zakat, Infaq, dan Sadaqah (ZIS) di BAZNAS Kabupaten Kampar berdasarkan PSAK 109 belum dapat dikatakan sepenuhnya transparan dan akuntabel. Hal ini dikarenakan ada satu unsur laporan keuangan yang disajikan tetapi tidak memberikan informasi apapun yaitu unsur laporan perubahan aset kelolaan. Implikasi dari penelitian ini dapat digunakan oleh pengelola keuangan BAZNAS Kabupaten Kampar sebagai acuan atau masukan dalam menyusun laporan keuangan pada periode selanjutnya.
Operational Concepts and Sharia Principles in the Management of Sharia Financial Institutions Asyrofi, Muhammad Zuhdi; Albahi, Muhammad; Andrini, Rozi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3301

Abstract

Islamic Financial Institutions (IFIs) are financial entities that operate in accordance with Islamic Sharia principles, which prohibit practices such as riba (usury), gharar (uncertainty), and maisir (gambling), while upholding social and economic justice. This article aims to provide a comprehensive explanation of the operational concepts and Sharia principles that underpin the management of Islamic financial institutions, and to analyze their implementation within the modern financial system. This study employs a qualitative approach, drawing on sources from the Qur'an, Hadith, fatwas issued by the National Sharia Board of the Indonesian Ulema Council (DSN-MUI), and regulations issued by the Financial Services Authority (OJK). The findings indicate that the operations of Islamic financial institutions are founded upon three main pillars: justice ('adl), public interest (maslahah), and transparency (amanah). These principles are implemented through various Sharia contracts such as mudharabah (profit-sharing), musyarakah (partnership), murabahah (cost-plus sale), ijarah (leasing), and wakalah (agency). Sharia principles serve not only as a legal and moral foundation but also shape the institution's risk management system, Sharia governance, and Islamic Corporate Social Responsibility (ICSR). Therefore, the management of Islamic financial institutions is not merely profit-oriented but also grounded in spiritual, social, and sustainable economic values for the ummah. This study is expected to enrich academic literature on strengthening Sharia governance and to provide recommendations for regulators and practitioners to enhance the quality of Sharia compliance within the financial sector.
Peran BUMDes Syariah Sebagai Penggerak Ekonomi Desa Melalui Pengelolaan Destinasi Wisata: WATER FUN Koto Tinggi Riau Rosadi, Syukri; Andrini, Rozi
Indonesian Research Journal on Education Vol. 5 No. 6 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i6.3879

Abstract

Penelitian ini bertujuan menganalisis keterlibatan BUMDesa Syariah dalam manajemen pengelolaan Water Fun Koto Tinggi serta bagaimana prinsip-prinsip syariah diimplementasikan dalam pengembangan destinasi wisata desa. BUMDesa Syariah diposisikan tidak hanya sebagai lembaga ekonomi, tetapi juga sebagai institusi sosial yang berperan menguatkan keadilan, transparansi, dan partisipasi masyarakat dalam pengelolaan aset wisata. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa BUMDesa Syariah yang dikelola secara profesional mampu menjadi penggerak ekonomi desa melalui peningkatan pendapatan, pembukaan lapangan kerja, dan penguatan pemberdayaan masyarakat lokal. Selain itu, penerapan prinsip syariah dalam tata kelola wisata memperkuat legitimasi sosial, meningkatkan kepercayaan publik, dan mendorong distribusi manfaat yang lebih merata kepada masyarakat. Temuan ini menegaskan bahwa keberhasilan pengelolaan wisata berbasis syariah dipengaruhi oleh integrasi antara manajemen yang baik, partisipasi warga, dan komitmen terhadap nilai-nilai syariah dalam setiap aspek operasional.
Implementasi Islamic Corporate Social Responsibility (ICSR) di Indonesia: Telaah Komprehensif terhadap Tanggung Jawab Sosial Berbasis Syariah Selvia, Dinda; Albahi, Muhammad; Andrini, Rozi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10419

Abstract

This research is motivated by the phenomenon of the implementation of Islamic Corporate Social Responsibility (ICSR) in Indonesia, which has not yet fully reflected sharia values ​​comprehensively. The purpose of this study is to analyze in-depth the implementation of ICSR in sharia-based companies, identify gaps between normative concepts and empirical practices, and formulate an ideal and sustainable implementation model. The research method uses a qualitative approach with literature analysis and secondary data in the form of sustainability reports and sharia CSR policy documents. The results show that although normatively ICSR is based on the principles of ihsan, tauhid, and maqashid al-syariah as a form of worship and trust, its implementation in the field is still formalistic, administrative, and image-oriented. The findings indicate that ICSR does not significantly impact financial performance, but has a positive impact on reputation and consumer loyalty when implemented substantially and transparently. This study implies the need to revitalize ICSR implementation through the integration of maqashid al-syariah values, the application of the Shariah Impact-Based CSR model, strengthening sharia governance, and impact-based reporting so that ICSR implementation can deliver economic, social, and spiritual sustainability in a balanced manner and in accordance with the objectives of social responsibility in Islam.
Co-Authors Adawiyah, Robiyatul Adel, Ichsanul Reihan Afifah, Dhiya Dwi Albahi, Muhammad Alhalimi, Kamila Amanda, Elisa Ananda, Lili Permata Anjelina, Juwita Arum, Hafidza Sanshia Asyrofi, Muhammad Zuhdi Budi Azwar Fathoni, M. Israr Fitri Amalia HAMDALAH, AHMAD Hasanah , Nur Hendrisman, Hendrisman Herlinda Herlinda, Herlinda Indrayani, Sufi jenita jenita, jenita Juandi Juandi Kartika, Meri Lestari, Fitra Lubis, Haniah Muhammad Fadhil Munir, Alchudri Resti, Okfi Rika Taslim Rismawati, Viona Rosadi, Syukri Selvia, Dinda Susanti, Elsa Syahpawi Syahpawi Syahreza Pahlevi, Mohamad Syamsurizal - - Tajul ‘Ula, Tajul Virna, Marlinda Intan Wahyudi Wahyudi Zakiyah, Hanifah Zefri Maulana, Zefri