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All Journal TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Potret Pemikiran Islamic Economic and Business Journal Akademika : Jurnal Pemikiran Islam Proceeding of Conference on Strengthening Islamic Studies in the Digital Era EKONOMIKA SYARIAH : Journal of Economic Studies Journal of Islamic Economics Lariba Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Ihsan, Akmal
Sunan Kalijaga State Islamic University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Free Cash Flow, Profitability, dan Audit Quality Terhadap Earnings Management Perusahaan Manufaktur di Indonesia Akmal Ihsan; Slamet Haryono
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 1 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v6i1.629

Abstract

Manajemen laba penting untuk diperhatikan, karena akan berdampak langsung pada persuahaan. Free cash flow, profitability, dan audit quality diyakini sebagai indikator manajemen laba perusahaan. Sampel dari penelitian ini yaitu 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan adanya pengaruh simultan ketiga variabel independen terhadap variabel dependen. Secara parsial, hanya variabel free cash flow yang berpengaruh terhadap earnings management. Siginifikansi free cash flow mengindikasikan bahwa pengelolaan arus kas yang dilakukan oleh manajer akan memberikan dampak positif terhadap perusahaan seperti menarik minat investor untuk melakukan investasi. Di sisi lain, profitabilitas dan kualitas audit membuktikan bahwa investor terkadang tidak memperhatikan ke duanya sebagai indikator penentu dalam melakukan investasi.
Sikap Toleransi dalam Menyambut Hari Pertama Puasa Bulan Ramadhan antara Jama’ah Nahdatul Ulama dan Jama’ah Muhammadiyah di Kabupaten Sleman (Tolerance in Welcoming the First Day of Fasting in the Month of Ramadan between the Nahdatul Ulama and the Muhammadiyah Jama'ah in Sleman Regency) Sulaiman Sulaiman; Akmal Ihsan; Syafira Anisatul Izah; Muhammad As’ad Hatba
Potret Pemikiran Vol 26, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/pp.v26i1.1898

Abstract

This study aims to describe the phenomenon in a multicultural society that coexists with different organizations. This is descriptive qualitative research that collects data in the field. Data collection techniques include in-depth interviews, observation, and documentation. The data were analyzed through the stages of data reduction, data display, and concluding. The results indicate that the unification of the Hijri calendar has been carried out since 2014, in the last 7 years, Jama’ah of NU and Muhammadiyah have welcomed the first day of fasting together at the same time. However, in 1443 Hijri, the reception of the first day of fasting for Jama’ah of NU and Muhammadiyah was different. Because NU uses Ru'yatul Hilal while Muhammadiyah uses Hisab in determining the first day of fasting, these differences cause various discourses of response in the implementation of the first day of fasting. Intra-religious dialogue upholds religious tolerance. The general conclusion is that intra-religious dialogue is a forum for knitting peace between Jama’ah of NU and Muhammadiyah in creating social relations and religious interactions. It became a positive response from Jamaah of NU and Muhammadiyah. Even Jamaah of NU and Muhammadiyah together welcomed the first day of fasting in knitting religious tolerance.
KEBIJAKAN FISKAL DALAM SPEKTRUM MAQASHID AS-SYARI’AH M. Zidny Nafi' Hasby; Akmal Ihsan
Proceeding of Conference on Strengthening Islamic Studies in The Digital Era Vol 1 No 1 (2021): Proceeding of Conference on Strengthening Islamic Studies in The Digital Era
Publisher : Institut Agama Islam Negeri (IAIN) Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.242 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pemikiran al-Syatibi tentang kebijakan fiskal dalam spektrum maqashid syariah. Jenis penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan metode case study dengan cara merujuk ke sumber induk secara langsung yaitu kepada kitab al-Muwafaqat karya al-Syatibi. Hasil dari penelitian ini adalah untuk menetapkan kebijakan fiskal pada setiap negara. Penetapan kebijakan fiskal yang diputuskan oleh negara hendaknya harus berdasarkan dan pertimbangan nilai kemaslahatan. Kemaslahatan merupakan salah satu faktor yang harus diterapakan di dalam negara dengan tujuan untuk mewujudkan ke stabilan tata kelola pada kebijakan publik negara dan kesejahteraan rakyat. Penetapan kebijkan fiskal yang baik hendaknya harus dilakukan oleh setiap negara untuk kepentingan kesejahteraan rakyat, demikian juga perpajakan yang diterapkan oleh negara untuk kepentingan pemerataan ekonomi negara. Menurut Al-Syatibi dalam kitab al-Muwafaqat bahwa tidak ada satupun hukum Allah SWT yang tidak mempunyai tujuan atau maqashid, karena pada dasarnya setiap hukum yang tidak memiliki tujuan sama dengan membebankan sesuatu yang kepada seseorang yang tidak dapat dilaksanakan kerena tidak memiliki nilai.
PERAN DAN TANGGUNG JAWAB DEWAN PENGAWAS SYARIAH PADA LEMBAGA PERBANKAN SYARIAH DI INDONESIA Shadriyah Shadriyah; Akmal Ihsan
Islamic Economic and Business Journal Vol 4, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i1.3500

Abstract

This article examines the roles and responsibilities of the Sharia Supervisory Board (DPS) for the practice of Islamic banking in Indonesia. This paper is considered important because seeing the current phenomenon, there are still some sharia banks that deviate from sharia principles, such as poor governance that harm customers. This study uses a normative approach with legal review, namely the laws and fatwas of the DSN-MUI. The results show that SSB acts as an agency that provides education to internal auditors to carry out internal sharia reviews related to the management of Islamic banks. In addition, SSB also functions as a mediator between Sharia Banking and the National Sharia Council in making fatwas. The responsibility of DPS is to ensure and supervise the suitability of the operational activities of a Sharia Bank according to the role of DSN-MUI and to submit all periodic monitoring reports to DSN. For the sake of perfecting the roles and responsibilities of SSB, maqashid sharia must also be considered, taking into account the aspects of religion (al- din), soul (an-nafs), minds (al-aql), property (al-mal) and descendants (an- nasl) so that the benefit is maintained and get blessings from rahamatan lil alamin.
IMPLEMENTATION OF RICHARD C. MARTIN'S THOUGHT IN MODERN ISLAMIC STUDIES 5.0 (Approaches to Islamic Religious Studies) Akmal Ihsan; Sulaiman Sulaiman; Syafira Anisatul Izah; Alan Budi Kusuma
Tazkir: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 8, No 2 (2022)
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v8i2.5762

Abstract

This paper examines Richard C. Martin's Islamic studies in the book Approaches to Islam in Religious Studies on modern Islamic studies 5.0. This study is an analytical descriptive form that begins by revealing the author's background to how the Islamic studies approach is offered. Starting with Martin's thoughts, he saw that western scholars, especially those in North America, failed to understand modern Islamic studies 5.0, this was based on the weak theological approach that maintained a normative understanding of religion and the historical point of view that cornered Islam as a result of the Islamic-Christian wars in the Middle Ages. In this study, it puts forward approaches as a reference for the study of the modern Islamic religion. For this reason, Martin tries to provide an understanding through this book with several approaches that are believed to have a major influence in the 20th century on modern Islamic studies, especially in the 5.0 generation. The approach in question is scripture and prophet; rituals and community; religion and society; scholarship and interpretation, and challenge and criticism. Where this approach is able to uncover and analyze dynamic Islamic studies following contemporary times, as well as being able to locate the weaknesses in modern Islamic studies
KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA Miqdam Maufur; Abdul Basit; Akmal Ihsan; M. Zidny Nafi’ Hasbi
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.428 KB) | DOI: 10.52300/jemba.v2i1.2920

Abstract

Performance has an effect on CSR disclosure of Islamic Commercial Banks in Indonesia. The financial performance variable uses the profitability ratios (ROA, ROE, NIM), while the CSR measurement uses the ISR indicator. The sample in this study uses 6 Islamic Commercial Banks with a data period from 2014-2016. Data analysis in this study used multiple linear regression. The results of this study are Return on Assets (ROA) has a significant positive effect on CSR disclosure, Return on Equity (ROE) has a significant positive effect on CSR disclosure, and Net Income Margin (NIM) has an insignificant positive effect on CSR disclosure. Together, the ROA, ROE, and NIM variables have a significant effect on the disclosure of Islamic Bank CSR in Indonesia in 2014-2019.
Revitalization of The Collection of Zakat Funds in Indonesia: An Explanation from Yusuf Al-Qaradawi's Fiqh Al-Zakah Akmal Ihsan; Armi Agustar; Azis Muslim; Muhammad Adnan Azzaki
Journal of Islamic Economics Lariba Vol. 8 No. 2 (2022)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol8.iss2.art10

Abstract

This study analyzes the government's role in collecting zakat funds in Indonesia based on Yusuf Qaradawi’s thought in his Fiqh al-Zakah. The study uses descriptive qualitative method with a case study approach. Government policies in collecting zakat funds need to be revitalized because the results obtained are still far from the set targets. The government must issue new policies so that the efficient collection of zakat can help the country and achieve benefits of its people. To achieve this goal, Yusuf Qardhawi offers several policies for the government, evaluating the amendments to zakat management regulations. In the book of fiqh al-zakah, Yusuf Qardhawi emphasizes that the govern-ment not only focuses on voluntary zakat but also pays attention to paying zakat physically and men-tally. The government must collect zakat from material (al-a'yan) owned by Muslims. Furthermore, the government must also deduct or collect zakat directly from the savings of the Muslim community in banks if they have reached the nisab and haul. This is done to achieve the potential target of zakat in Indonesia. In addition, the government also helps people to abort their obligations as Muslims. With this policy, Yusuf Qardhawi believes that the collection of zakat can run well and efficiently so that it has a real impact on the nation in general and Muslims.
Macroeconomic Effects on Economic Growth in Muslim Countries: Political System as A Moderating Variable Arohman Arohman; Abdul Qoyum; Akmal Ihsan; Farma Andiansyah
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 7, No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v7i1.6358

Abstract

This study seeks to explore the role of the political system in supporting the influence of macro variables on economic growth in the world's Islamic countries. Data obtained from the world bank during 2010-2021. The econometric model used in the research is the Generalized Method of Moments (GMM). The main finding is that the political system has a significant negative effect on growth. This negative effect is caused by the low value of the political index determined by world governance indicators. In addition, foreign direct investment and remittances are still the main variables in supporting economic growth in the Islamic countries of the world. In contrast, interest rates show negative effects on economic growth. Further results show that an ineffective political system is unable to strengthen the relationship between foreign direct investment, remittances, and interest rates on economic growth. These findings serve as an evaluation for the 2025 OIC internal implementation action program.AbstrakStudi ini berusaha untuk mengeksplorasi peran dari sistem politik dalam mendukung pengaruh variabel makro terhadap pertumbuhan ekonomi di negara Islam dunia. Data diperoleh dari world bank selama tahun 2010-2021. Model ekonometrika yang digunakan dalam penelitian ialah generalized method of moments (GMM). Adapun temuan utamanya ialah sistem politik berpengaruh negatif signifikan terhadap pertumbuhan. Efek negatif ini disebabkan dengan rendahnya nilai indeks politik yang ditentukan oleh world governance indicators. Selain itu, investasi asing langsung dan remitansi masih menjadi variabel utama dalam mendukung pertumbuhan ekonomi di negara-negara Islam dunia. Sebaliknya, tingkat suku bunga menunjukkan efek negatif terhadap pertumbuhan ekonomi. Hasil selanjutnya ditunjukkan bahwa sistem politik yang tidak efektif tidak mampu memperkuat hubungan antara investasi asing langsung, remitansi, dan tingkat suku bunga terhadap pertumbuhan ekonomi. Temuan ini menjadi evaluasi untuk program aksi OKI 2025 yang saat ini masih berlangsung.
RECONSIDERING MODELS OF ISLAMIC SUB-ECONOMY IN URBAN INDONESIA: DEVELOPMENTAL ETHICS OR NEOLIBERAL LOGIC? Kamaluddin; Malik Abd. Karim Amirullah; Anava Salsa Nur Savitri; Akmal Ihsan; Saim Kayadibic
AKADEMIKA: Jurnal Pemikiran Islam Vol 31 No 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v31i1.12811

Abstract

The study of the Islamic sub-economy in Indonesian cities typically links its expansion to middle-class ethical consumption and development-oriented religiosity. This article challenges that assumption by examining how Islamic moral norms translate into administrative standards, organizational procedures, and market instruments. Drawing on a qualitative analysis of multi-level regulatory and institutional documents on halal governance in Indonesia, the study investigates the institutionalization of halal values within urban economic spaces. Findings indicate that this institutionalization is driven less by consumer demand than by regulatory infrastructures that standardize, certify, and operationalize moral norms across economic sectors. Rather than acting as primary drivers, the urban Muslim middle class appears as a social group that receives, reproduces, and amplifies already-established norms. Based on these findings, the article offers a conceptual model of institutional hybridization: the four-layer hybridization model of the urban Islamic economy—comprising hybrid governance, organizational forms, urban spaces, and subjectivity. This model identifies a sequential mechanism of institutional transformation overlooked in previous studies. Religious values are thus understood not merely as organic ethical expressions but as products of institutional processes that simultaneously standardize, operationalize, and commodify morality within market-oriented governance arrangements. Documentary evidence further suggests the emergence of market-oriented governance rationalities, in which the language of ethical development serves as a source of institutional legitimacy. This study contributes to debates in Islamic political economy by shifting analytical focus from individual ethical consumption toward the regulatory infrastructures through which religious values are standardized, commodified, and circulated in contemporary urban Indonesia.
Co-Authors Abdul Basit Abdul Qoyum Alan Budi Kusuma Anava Salsa Nur Savitri Armi Agustar Armi Agustar Arohman Arohman Azis Muslim Azis Muslim Farma Andiansyah Kamaluddin M. Zidny Nafi' Hasbi M. Zidny Nafi' Hasby Malik Abd. Karim Amirullah Miqdam Maufur Muhammad Adnan Azzaki Muhammad Adnan Azzaki Muhammad As’ad Hatba Saim Kayadibic Shadriyah Shadriyah Slamet Haryono Sulaiman Sulaiman Sulaiman Sulaiman Syafira Anisatul Izah Syafira Anisatul Izah