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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ekonomi Islam Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Jurnal Istiqro' Procuratio : Jurnal Ilmiah Manajemen Jurnal Ilmiah Al-Tsarwah Izdihar : Jurnal Ekonomi Syariah Society: Jurnal Pengabdian Masyarakat Islamic Banking and Finance Engagement: Jurnal Pengabdian Kepada Masyarakat Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah TIJAROTANA : Jurnal Ekonomi dan Bisnis Syariah ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah IFADAH : Jurnal Ekonomi dan Manajemen Syariah
Ahmad, Zakiyyah Ilma
Dosen STIES Babussalam Jombang
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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KEPATUHAN SYARIAH (SHARIA COMPLIANCE) PRODUK LEASING SYARIAH Abidin, Ahmad Zainul; Ahmad, Zakiyyah Ilma
TIJAROTANA : Jurnal Ekonomi Dan Bisnis Syariah Vol 4 No 01 (2023): Tijatorana : Jurnal Ekonomi dan Bisnis
Publisher : TIJAROTANA : Jurnal Ekonomi dan Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/tj.v4i01.50

Abstract

Kepatuhan syariah (sharia compliance) indikator pengungkapan islami untuk menjamin kepatuhan bank Islam terhadap prinsip syariah. Pentingnya sharia compliance sebagai bentuk pertanggungjawaban pihak lembaga keuangan dalam pengungkapan kepatuhan bank terhadap prinsip shari’ah. Penelitian ini fokus mendeskripsikan terkait kepatuhan syariah pada manajemen leasing syariah dengan praktik yang masih umum menjadi permasalahan dipersamakan dengan leasing konvensional maupun jual beli secara kredit. Metode yang digunakan dalam penelitian ini adalah menggunakan pendekatan kualitatif bersifat studi pustaka (library reseacrh). Terdapat hal penting yang harus terus dikaji dalam praktik leasing syariah : (1) dalam transaksi leasing terjadi dua transaksi atau akad dalam satu transaksi yaitu transaksi sewa menyewa (ijarah) dan transaksi jual beli (bay’), (2) transaksi pemindahan kepemilikan dalam bentuk jual beli, hibah atau hadiah disandarkan pada syara dan waktu yang akan datang, (3) selama jangka waktu leasing sampai angsuran lunas, dianggap yang berlaku adalah akad sewa (ijarah), (4) adanya denda jika terlambat membayar angsuran denda tersebut merupakan tambahan pembayaran atas hutang yang diberikan yang merupakan riba nasiah, (5) praktik penarikan barang ketika lesse tidak mampu membayar, tidak sesuai ketentuan UU tentang jaminan fidusia, (6) status uang muka yang dibayar nasabah semakin menegaskan terjadinya dua transansi dalam satu akad, (7) lessor menyewakan dan mengalihkan kepemilikan (kendaraan) sebelum memilikinya. Maka dilihat dari fakta – fakta yang ada, akad leading (konvensional) tersebut batil.
REVITALISASI DOMPET DIGITAL OVO INVEST LUNCURKAN LAYANAN INVESTASI SYARIAH TINJAUAN MAQASID SYARIAH Abidin, Ahmad Zainul; Ahmad, Zakiyyah Ilma; Muthoiin, Masriatul
TIJAROTANA : Jurnal Ekonomi Dan Bisnis Syariah Vol 4 No 02 (2023): Tijatorana : Jurnal Ekonomi dan Bisnis
Publisher : TIJAROTANA : Jurnal Ekonomi dan Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/tj.v4i02.58

Abstract

Strategi yang dilakukan OVO untuk mengembangkan platform agar tidak tersaingi dengan platform digital yang lain. OVO mengeluarkan layanan terbaru oleh OVO Invest saat ini bukan hanya menjadi platform sebagai alat pembayaran akan tetapi menjadi platform investasi dengan mengeluarkan layanana berbasis syariah produk efek reksadana syariah berbeda dengan plaform digital lainnya. mengkaji terkait layanan terbaru dari OVO Invest dengan meluncurkan layanan investasi syariah dengan menerbitkan efek reksadana syariah dengan kaca mata pandangan maqashid syariah. Metode yang digunakan dalam penelitian ini adalah menggunakan pendekatan kualitatif bersifat studi pustaka (library reseacrh). Secara keseluruhan adanya layanan terbaru yang diluncurkan oleh OVO Invest terkait investasi syariah yakni reksa dana syariah segala aktivitas sangat tertuju kepada kemaslahatan pada konsep Maqasid Syariah. OVO Invest perlunya bagi transaksi yang terjadi di investasi OVO harus diwasi oleh Dewan Pengawas Syariah.
IMPLEMENTASI AKAD IJARAH DALAM PEMBIAYAAN PRODUKTIF PADA KSPPS BMT NU JOMBANG Nur Husen, Mohamad; Ahmad, Zakiyyah Ilma; Mubarok, Ahmad Faqih
TIJAROTANA : Jurnal Ekonomi Dan Bisnis Syariah Vol 4 No 02 (2023): Tijatorana : Jurnal Ekonomi dan Bisnis
Publisher : TIJAROTANA : Jurnal Ekonomi dan Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/tj.v4i02.59

Abstract

KSPPS BMT NU JOMBANG adalah lembaga keuangan syariah yang pendiriannya difasilitasi oleh Lembaga Perekonomian Nahdlatul Ulama (LPNU) Jombang, BMT NU JOMBANG didirikan melalui Rapat Anggota pada 31 Maret 2013 dan diresmikan pada tanggal 11 Mei 2013 di Aula Kantor PCNU Jombang. Hingga tahun 2024 ini kini sudah berdiri 22 kantor dengan 1 kantor pusat di gedung PCNU Jombang dan 21 kantor cabang di 21 kecamatan Jombang. Jenis penelitian yang digunakan adalah penelitian kualitatif yakni dengan terjun langsung kelokasi penelitian dengan menggunakan teknik pengumpulan data berupa wawancara, observasi dan dokumentasi Hasil dari penelitian ini menunjukan bahwa penerapan akad ijarah pada pembiayaan produktif dengan RAB yang diajukan anggota, misalnya untuk biaya pendidikan, kesehatan, dan lain-lain. Namun masih banyak kendala yang sering terjadi yaitu, penggunaan dana yang tidak sesuai dengan akad perjanjian, angsuran macet, pembiayaan bermasalah, tidak adanya jaminan. Untuk mengatasi kendala yang terjadi pihak BMT meminta kwitansi, surat teguran, penagihan via telepon. memastikan anggota yang dibiayai memiliki sumber penghasilan yang jelas, anggota diwajibkan memiliki jaminan.
ANALISIS KAIDAH USHUL FIQH DALAM MENYIKAPI INOVASI PRODUK EKONOMI DIGITAL SYARIAH Umam, Syafiul; Maulana, Kevin; Hidayati, Nur Laily; Ahmad, Zakiyyah Ilma
TIJAROTANA : Jurnal Ekonomi Dan Bisnis Syariah Vol 6 No 01 (2025): Tijatorana : Jurnal Ekonomi dan Bisnis
Publisher : TIJAROTANA : Jurnal Ekonomi dan Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/tj.v6i01.91

Abstract

Analisis kaidah Ushul Fiqh dalam konteks inovasi produk ekonomi digital syariah bertujuan untuk mengeksplorasi penerapan prinsip-prinsip hukum Islam terhadap pedoman dan regulasi produk-produk baru, khususnya yang berhubungan dengan layanan keuangan digital seperti e-wallet syariah dan crowdfunding syariah. Metode penelitian yang digunakan adalah pendekatan kualitatif-deskriptif, mengombinasikan studi literatur dan analisis kasus untuk mengidentifikasi bagaimana kaidah-kaidah Ushul Fiqh, seperti al-ibahah, al-mashlahah, dan sadd al-dzari'ah, diterapkan pada inovasi yang ada. Temuan utama dari penelitian ini menunjukkan bahwa kaidah Ushul Fiqh memberikan kerangka dasar yang adaptif dalam mengevaluasi produk digital syariah. Misalnya, dalam crowdfunding syariah, diterapkan prinsip sharia compliance yang menekankan keharusan untuk menghindari unsur-unsur haram seperti riba, gharar, dan maisir. Oleh karena itu, penting untuk mendorong kerjasama antara ahli syariah, teknologi, dan ekonomi agar pengembangan produk digital syariah dapat berjalan dengan baik dan sesuai dengan prinsip hukum Islam. Kesimpulan dari analisis ini menegaskan bahwa fleksibilitas dan adaptabilitas kaidah Ushul Fiqh sangat penting dalam menghadapi tantangan yang muncul dari perkembangan teknologi. Rekomendasi bagi pengembangan ekonomi digital syariah termasuk perlunya peraturan yang lebih terintegrasi, kolaborasi lintas disiplin, dan edukasi masyarakat untuk meningkatkan literasi mengenai prinsip-prinsip syariah yang berlandaskan pada maqashid syariah.
Metode Pembayaran Cash On Delivery (Cod) Melalui Jasa Ekspedisi PT. Pos Indonesia Jember Dalam Analisis Fatwa Dsn Mui Nomor 113/Dsn-Mui/Ix/2017 Tentang Akad Wakalah Bi Al-Ujrah Ahmad, Zakiyyah Ilma; Roziq, Ahmad; Abidin, Ahmad Zainul
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13561

Abstract

Cash on delivery (COD) is a payment method where buyers can pay for orders in cash when the order arrives at its destination delivered by a courier. PT. Pos Indonesia Jember will ask for wages for the work handed over to it with payment of a fee. The term regarding representation with payment of wages in Islam is called the wakalah bi al-ujrah contract which is contained in the DSN MUI fatwa number 113/DSN-MUI/IX/2017 concerning wakalah bi al -ujrah. The type and approach of this research is an empirical juridical approach or what is called field research. The data collection techniques used were structured interviews, participant observation and document study. Data analysis used in this research used descriptive-qualitative. This research concluded that wakalah contracts and ijarah contracts have been regulated separately in the Compilation of Sharia Economic Law but do not regulate wakalah bi al-ujrah contracts. This wakalah bi al-ujrah contract has only been regulated in the DSN MUI Fatwa number 113/DSN-MUI/IX/2017. Therefore, this wakalah bi al-ujrah contract is required for valid transactions according to sharia principles, so it can be added that in Perma Number 2 of 2008, especially in the wakalah contract, Chapter -ujrah, namely a wakalah contract accompanied by a fee so that it can accommodate cash on delivery payment method transactions through PT expedition services. POS Indonesia Jember Regency and can be operated by PT. POS Indonesia Jember Regency. So the wakalah bi al ujrah will have power if it enters into KHES as positive law or ius constitutum, namely the law that is currently in force or the law that has been established (positive law).
Restrukturisasi Syariah: Upaya Penyelesaian Cidera Janji (Wanprestasi) Investasi Syariah Budi Santoso, M. Syafi’i; Nur Husen, Muhammad; Ilma Ahmad, Zakiyyah; Dimyati, Dimyati
Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Vol. 15 No. 2 (2024): April 2024
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/darussalam.v15i2.2925

Abstract

Default in this sharia investment practice is when the issuer is unable to pay the obligations that should be paid to the securities holders (investors) according to the agreed terms when the maturity date has arrived. This study will examine in depth related to the efforts to settle defaults (default) on Sharia Investments with Sharia Restructuring. The method used in this research is to use a qualitative approach that is library research using books or journals. recognized restructuring in accordance with the basic principles of sharia: First, the restructuring of sukuk is carried out by creating the same economic results as conventional bonds by maintaining sharia principles so that all sukuk transactions must be halal. Second, the form of avoiding restructuring requires the prohibition of usury (paying or taking interest), gharar (unclear, fraud, ambiguity) and maysir (embedding games). Sukuk certificate holders can only receive benefits from asset performance and are prohibited from making payments under any circumstances in a sukuk restructuring. Third, the prohibition of investments that are not based on sharia principles. Keywords: Default, Sharia Investment, Restructuring
Empowerment of UP2K Cadres through the Sharia Financial Literacy Program as an Effort to Strengthen MSMEs in Sajen Village, Pacet District, Mojokerto Regency Husen, Mohamad Nur; Ahmad, Zakiyyah Ilma; Shiddiq, Jafar; Wahid, Abdul; Umam, Syafiul; Maulana, Kevin; Nasirin, Muhammad Khoirun
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2025): November
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/0jz4zf10

Abstract

The Student Creativity Program (PKM) aims to empower Family Income Improvement Enterprise (UP2K) cadres through a sharia financial literacy program to strengthen the capacity of Micro, Small, and Medium Enterprises (MSMEs). Problems faced by MSMEs at the village level are often related to a lack of understanding of financial management, particularly in the context of sharia finance that aligns with the religious values ​​of the local community. Through an educational and participatory approach, this activity involves training, mentoring, and a simple application-based sharia financial recording simulation. Implementation methods include needs mapping, developing a sharia financial literacy module, training cadres of the Sajen Village UP2K, and monitoring and evaluating the impact on strengthening the fostered MSMEs. The results of the activity show a significant increase in the cadres' understanding of sharia financial concepts and practical financial recording skills. This program is expected to become a sustainable empowerment model that encourages economic independence based on sharia values ​​at the grassroots level.
CORPORATE DISCLOSURE : UPAYA MENGATASI ASIMETRI INFORMASI PEDAGANGAN ONLINE Zakaria Ahmad, Maulana; Zainul Abidin, Ahmad; Ilma Ahmad, Zakiyyah; Wakhid, Abdul; Umam, Syafiul; Habibi, Rakhmawan
Izdihar: Jurnal Ekonomi Syariah Vol. 6 No. 01 (2026): April
Publisher : Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/izdihar.v6i01.6532

Abstract

Corporate Disclosure practices have become essential in addressing information asymmetry in online commerce. Corporate Disclosure enables companies to transparently and accountably reveal information about the products or services they offer, financial performance, business strategies, risks, and commitments to sustainability and social responsibility. By conducting proper and comprehensive Corporate Disclosure, companies provide greater access for buyers to obtain the information they need to make smart and informed purchasing decisions. This study aims to explore corporate disclosure practices in addressing information asymmetry within the online trading environment and to analyze their impact on mitigating information asymmetry risks. The research method used is a qualitative approach with a scoping review method, utilizing secondary data from relevant articles. The findings indicate that Corporate Disclosure is effective in creating a fairer, more transparent, and more sustainable business environment for all parties involved in online commerce. This article makes an important contribution to understanding the role of Corporate Disclosure in reducing information asymmetry in online trading. Recommendations are provided to business stakeholders, regulators, and academics to strengthen transparency and trust in online commerce through improved Corporate Disclosure practices.
ABU YUSUF AND THE DEVELOPMENT OF ISLAMIC ECONOMIC THOUGHT Ahmad Syahni; Muhammad Syafi'i Budi Santoso; Zakiyyah Ilma Ahmad; Muhammad Nasiruddin; Dimyati
Jurnal Ilmiah Al-Tsarwah Vol. 9 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v9i1.12050

Abstract

This study examines the contribution of the classical Islamic economic thought of Abu Yusuf as presented in his monumental work, Kitab al-Kharaj. The primary objective of this study is to explore his concepts of public finance, taxation, and state intervention in market mechanisms to achieve social welfare. This study employs a qualitative approach using library research. The findings indicate that Abu Yusuf’s economic thought is grounded in the principles of justice, governmental accountability, and public welfare. The study reveals that Abu Yusuf pioneered the transition from a fixed tax system (misahah) to a proportional taxation system (muqasamah) based on taxpayers’ actual ability to pay. He also emphasized the state's responsibility to develop public infrastructure and regulate markets to prevent monopolistic practices (ihtikar). In conclusion, Abu Yusuf’s economic thought laid the foundation for a fiscal policy framework oriented toward public welfare, transparent management of the state treasury (Bayt al-Mal), and social justice. These ideas remain highly relevant and applicable to contemporary economic systems.
Optimalisasi Insentif Pajak Terhadap Instrumen Sukuk Ijarah Dalam Pengembangan Pasar Modal Syariah Indonesia Nur Laily Hidayati; Zakiyyah Ilma Ahmad; Kevin Maulana; Jafar Shiddiq
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.v6i1.6100

Abstract

This study aims to analyze the effectiveness of tax incentives on the development of Sukuk Ijarah in Indonesia, specifically during the 2023–2024 observation period. Sukuk Ijarah, as a key instrument in the Islamic capital market, still faces the challenge of potential double taxation due to the application of VAT and income tax on the underlying asset, which may reduce its competitiveness compared to conventional bonds. This study uses a qualitative descriptive method utilizing secondary data sourced from issuer reports, Financial Services Authority (OJK) publications, and applicable tax regulations for the 2023–2024 period. The analysis focuses on evaluating the tax incentive policies provided by the government and their impact on issuer and investor interest in Sukuk Ijarah issuance. The results indicate that despite an increasing trend in sukuk issuance during the study period, the effectiveness of tax incentives has not been fully optimized. The main obstacles lie in the complexity of administrative procedures, limited access to tax facilities, and the lack of specific outreach regarding the tax treatment of Islamic financial instruments. These conditions have resulted in the benefits of tax incentives not being felt evenly by market participants. Therefore, efforts are needed to simplify regulations and increase legal certainty so that the tax burden on Sukuk Ijarah can be equivalent to conventional bonds, so that the principles of fairness and tax neutrality in the national taxation system can be realized.
Co-Authors abdul wahid Abdul Wahid Abdul Wakhid Abidin, Ahmad Zainul Afif Difa Asy Syafiq, Muhammad Ahmad Roziq Ahmad Syahni Ahmad Zainul Abidin Aprilia, Yunia Bambang Piluharto Budi Santoso, M. Syafi’i Budi Santoso, Mohammad Syafii Dimyati Dimyati Dimyati Dimyati Habibi, Rakhmawan Hidayati, Nur Laily husen, mohamad nur Jafar Shiddiq Jafar shiddiq Kevin Maulana Khilmia, Aqif Lilik Rahmawati Maulana, Kevin Moch. Shulthoni, Moch. Mohamad Nur Husen Mubarok, Ahmad Faqih Muhammad Khoirun Nasirin Muhammad Nasiruddin Muhammad Nasiruddin Muhammad Nur Husen Munir, Isa Sirojul Mustofa Mustofa Muthoiin, Masriatul Nasirin, Muhammad Khoirun Nur Husen, Mohamad Nur Husen, Muhammad Nur Laily Hidayati Rakhmawan Habibi Shiddiq, Jafar Sirajul Arifin Siti Rukmana Sukatin, Sukatin Syafiul Umam Zainul Abidin, Ahmad Zakaria Ahmad, Maulana