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All Journal JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen International Journal of Business, Law, and Education Journal of Community Service and Engagement Journal of Indonesian Islamic Studies Inkubis: Jurnal Ekonomi dan Bisnis International Journal of Entrepreneurship, Business, and Creative Economy Sanskara Akuntansi dan Keuangan Indonesian Journal of Advanced Social Works (DARMA) Madani: Multidisciplinary Scientific Journal Jurnal Kabar Masyarakat West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Community Engagement and Development
Febrina, Ilza
Universitas Teknologi Muhammadiya Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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The Implementation of PSAK 106 on Profit-Sharing Recognition in Musyarakah Financing: A Case Study at Bank BJB Syariah Toto Sugihyanto; Eko Sudarmanto; Ilza Febrina; Mohamad Ridwan; Isa Amsyari; Guruh Marhaenis Handoko Putro
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.295

Abstract

Background: Musyarakah financing has experienced significant growth in Indonesian Islamic banking; however, the implementation of PSAK 106 in profit-sharing recognition remains inconsistent. Fixed profit-sharing practices that do not reflect actual business income may reduce transparency and sharia compliance. Objective: This study examines the implementation of PSAK 106 in recognizing profit-sharing for Musyarakah financing at Bank BJB Syariah. Methods: A qualitative case study and phenomenological approach were employed. Data were collected through in-depth interviews with three financing analysts and two Musyarakah customers, supported by financial document analysis from 2016–2020. Data were analyzed by comparing PSAK 106 requirements with actual banking practices, with validation conducted through member checking and source triangulation. Results: The findings reveal that Musyarakah profit-sharing recognition at Bank BJB Syariah has not been fully aligned with PSAK 106. The bank applies fixed monthly profit-sharing payments, whereas PSAK 106 requires recognition based on actual realized business income. The main discrepancy occurs in operating income recognition, where fixed percentages replace income-based calculations. Conclusion: Improving compliance with PSAK 106 is necessary to strengthen transparency, fairness, and accountability in Musyarakah financing practices within Islamic banking.
The Relevance of Yusuf al-Qaradawi's Tarāḍin Principles to Affiliate Marketing Practices in E-commerce Mohammad Saiful Rifai; Fadilla Muhammad Mahdi; Junet Kaswoto; Zaenudin; Ilza Febrina
Journal of Indonesian Islamic Studies Vol. 6 No. 1 (2026): Journal of Indonesian Islamic Studies (October) --- In Press
Publisher : Postgraduate Program of the State Islamic Institute of Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/jiis.v6i1.11483

Abstract

The rapid development of affiliate marketing in e-commerce has established it as an effective digital marketing model that enhances sales through a performance-based commission system. However, this practice also raises ethical concerns, particularly regarding information asymmetry, hidden commissions, and conflicts of interest, all of which may influence the quality of consumers' purchasing decisions. From the perspective of Islamic economics, these issues are closely related to the principle of tarāḍin, which serves as a fundamental basis for the legitimacy of transactions. This study aims to examine the relevance of the principle of tarāḍin in the thought of Yusuf al-Qaradawi to the practice of affiliate marketing in e-commerce. The research employs a library research method with a qualitative-conceptual approach. The data were collected from the Qur'an, Hadith, Yusuf al-Qaradawi's scholarly works, and other relevant academic literature. Data were analyzed using content analysis through four stages: open coding, theme extraction, analytical mapping, and interpretive synthesis. The findings indicate that, from a structural perspective, affiliate marketing corresponds to the contract of ju‘ālah and is therefore generally acceptable within Islamic commercial jurisprudence. Nevertheless, its ethical validity is conditional and largely depends on the integrity of the information that shapes consumers' consent. The principle of tarāḍin is found to be highly relevant in evaluating affiliate marketing practices through four key indicators: information transparency, commission disclosure, honesty in promotion, and consumers' freedom to make informed decisions. The novelty of this study lies in applying Yusuf al-Qaradawi's concept of tarāḍin as an ethical framework for assessing information integrity in contemporary affiliate marketing practices.
Co-Authors Abdul Rahman Abdulah, Budiman Ade Irma Rismala Ahyar Ahyar Ali Fahmi Andri Armaenah Arniwita, Arniwita Basyiruddin Nur Bhaswarendra Guntur Hendratri Budi Andru Budiandru Budiandru Darda, Ahmad Darwis, Hidayat Dewi Nidia Soepriadi Eko Sudarmanto Evi Adriani Fadilla Muhammad Mahdi Fadilla Muhammad Mahdi Fatkhur Rohman Albanjari Guruh Marhaenis Handoko Putro Harimurti Wulandjani Heny Fitriani Ingkak Chintya Wangsih Isa Amsyari Judijanto, Loso Junet Kaswoto Junet Kaswoto Kaswoto, Junet Khotijah, Nur Kurniawan Kurniawan Lembong, Herningsih Sutri Lisa Nurlitasari M. Adhitya Wardhana M. Lutfi Maftuchach, Viniyati Mamdukh Budiman Marlianingrum, Peggy Ratna Mas Sridjoko Darodjatun Mayasari, Eny Mita Apriliasari Mohamad Ridwan Mohammad Saiful Rifai Mohammad Saiful Rifai Muhamad Rizky Wijaya Muhammad Syahdam Muhammad Syaiful Mukhamad Rinda Rifa'i Nurkamariah Nurkamariah Nurwaidah Octavia Handayani Puti Khairani Rijadi Rachmania, Dewi Rahman, Kristanti Ramdany, Ramdany Respatiningsih, Inneke Ridwan Saleh Samsiar Samsiar Samsul Anwar Sasmita, Djenni Siti Mahfuzah Zubir Suci Mulyati Supriatiningsih Syafwan Syafwan Tanto Adi Pangestu Toto Sugihyanto Triana Zuhrotun Aulia Tundu, Astrid Kristiana Wati, Lela Nurlaela Yeni Elfiza Abbas Zaenudin Zakkiandri Zakkiandri Zulaecha, Hesty Erviani