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All Journal ASAS : Jurnal Hukum Ekonomi Syariah INFERENSI ISLAMICA: Jurnal Studi Keislaman Laa Maisyir Jurnal Ekonomi Islam Episteme: Jurnal Pengembangan Ilmu Keislaman An-Nisbah: Jurnal Ekonomi Syariah MIQOT: Jurnal Ilmu-ilmu Keislaman Al-Mustashfa Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Indonesian Journal of Islamic Literature and Muslim Society Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Shirkah: Journal of Economics and Business YUME : Journal of Management Istinbath: Jurnal Hukum dan Ekonomi Islam TSAQAFAH LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan Proceedings of International Conference on Da'wa and Communication El-Qist : Journal of Islamic Economics and Business (JIEB) Muhasabatuna: Jurnal Akuntansi Syariah Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis EKONOMIKA SYARIAH : Journal of Economic Studies Journal Research of Social Science, Economics, and Management Journal of Economics and Policy Studies (JEPS) Maslahah: Jurnal Manajemen dan Ekonomi Syariah International Journal of Islamicate Social Studies Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Kajian Islam dan Sosial Keagamaan Journal of Islamic Economic Scholar Epistemé: Jurnal Pengembangan Ilmu Keislaman An-Nisbah: Jurnal Ekonomi Syariah Islamic Micro Finance Journal Journal of Business Improvement Indonesian Journal of Islamic Literature and Muslim Society Welfare: Jurnal Pengabdian Masyarakat
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Does Zakat Management Organization Comply with PSAK 109? Novie Andriani Zakariya; Syam, Nur; Ahsan, Muhamad; Arifin, Sirajul; Ilham, Moh
Proceedings of International Conference on Da'wa and Communication Vol. 5 No. 1 (2023): Forging a Harmonious Future World through Da'wah and Communication Aligned with
Publisher : Da’wa and Communication Faculty of the Sunan Ampel State Islamic University, Surabaya, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/icondac.v5i1.1376

Abstract

Abstract: The purpose of this study is to analyze the compliance of Zakat Management Organizations (ZMO) in Indonesia with financial accounting Statement of Financial Accounting Standards (PSAK) 109. This study uses the literature review study method, where the source of this database is obtained from trusted scientific searches from the range of 201 8-2022 national journals. This literature study was conducted by collecting 15 references to trusted scientific research journal data related to compliance with the Statement of Financial Accounting Standards (PSAK) 109 concerning Zakat, Infak and Alms Accounting at Zakat Management Organizations (ZMO) in Indonesia. The results of this study researchers found that there are 3 typologies in compliance with the application of the Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infak and Alms in Zakat Management Organizations in Indonesia, including: (1) Full Compliance, (2) Not Complete Compliance, (3) No Compliance. The highest category is in the third category that there are 6 Zakat Management Organizations that fall into the typology of no compliance with the Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infak and Alms in Zakat Management Organizations (ZMO) in Indonesia.
Retail Sukuk from the Perspective of Maqashid Al-Sharia Cholili, Azwar; Muslih, Imam; Muttaqin, Muh. Syaukin; Maghfiroh, Anisatul; Arifin, Sirajul
Islamic Micro Finance Journal Vol. 1 No. 2 (2024): Edisi II, Juni 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

One of the products offered in the capital market is sharia bonds (sukuk). This is a huge attraction for businesses and governments. By raising funds through the issuance of sukuk, companies and governments have access to significant resources that can be used to increase lending to Islamic financial institutions. The need for the business world and government to build infrastructure and expand private businesses is one way to activate alternative sources of financing for the business world and national economic development. In addition, there is a need for legal clarification regarding the actions of market players and the differences that exist between investors and speculators. According to Islamic law, sukuk falls into the category of muamalah, where its Sharia compliance allows innovation while adhering to the goals, principles, and objectives of Sharia economics. Utilizing sukuk to achieve beneficial objectives according to Islamic economic principles does not mean immediately enacting sharia without a clear legal basis
ETHNOGRAPHIC STUDY OF SONGKET WEAVERS IN SUKARARA VILLAGE: Work Performance and Economic Capital Badriati, Baiq El; Syam, Nur; Arifin, Sirajul
Epistemé: Jurnal Pengembangan Ilmu Keislaman Vol 17 No 01 (2022)
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/epis.2022.17.01.27-43

Abstract

This article addresses the intersection between gender, ethnicity, work performance, and economic capital. It focuses on Sasak Muslim women who weave songkets and their economic capital in Sukarara Village, Central Lombok. This article using an ethnographic approach focused on economic capital of songket weaver. The behavior, attitudes, and personalities that are inherent in weavers in their daily operations are examined holistically and particularly through qualitative research. This study found that Sasak Muslim women who weave songket fabric in Sukarara are in good performance due to their ability to use time wisely and complete tasks quickly and effectively. They are economically capable based on a lack of consumer debt, their capacity in business, their possession of investments, their ability to manage business finances, and their mental readiness for monetary turbulence. In this framework, Sasak Muslim women’s economic capital in songket weaving is separated into three roles: as the center of the family, as vehicles for personal fulfillment, and as wives.
The Role of Instagram in Developing Halal Fashion Business: A Literature Review Anisatul Maghfiroh; Sirajul Arifin
Journal of Business Improvement Vol 1 No 3 (2024): Edisi III, Oktober 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

This study examines the role of Instagram in the development of halal fashion businesses using a descriptive analysis approach. By systematically reviewing relevant literature, the research identifies effective marketing strategies used by halal fashion brands on Instagram and evaluates their impact on brand awareness, consumer engagement, and purchasing decisions. The analysis includes case studies of successful halal fashion brands that utilize Instagram as their primary marketing platform. The findings reveal that Instagram significantly enhances brand visibility and consumer engagement, particularly through credible influencer marketing and compelling visual storytelling. Interactive features: comments, likes, and stories have been shown to strengthen the relationship between brands and consumers, while collaborations with influencers aligned with Islamic values positively influence purchasing decisions. This study contributes to the existing literature by providing practical guidelines for halal fashion businesses to leverage Instagram while effectively maintaining adherence to Shariah principles. It underscores the potential of integrating modern marketing techniques with Islamic ethics to expand reach and strengthen brand equity in the halal fashion industry
The Efficiency of KSPPS BMT UGT Nusantara Branches in East Java using Data Envelopment Analysis (DEA) Period 2018-2022 Harris, Jaudat Iqbal; Arifin, Sirajul; Yazid, Muhammad
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i1.8485

Abstract

Performance assessment of Islamic financial institutions such as KSPPS BMT UGT Nusantara is crucial to ensure optimal resource utilisation and improved customer service. This study evaluates the efficiency of several branches of KSPPS BMT UGT Nusantara in East Java from 2018 to 2022 using the Data Envelopment Analysis (DEA) approach. Input variables include the number of employees, total assets, and operational costs, while output variables encompass the number of customers, total financing, and total income. The results show that during the 2018-2022 period, many branches of BMT UGT Nusantara had not yet reached optimal scale, although some had achieved efficiency levels in both production and intermediation approaches. In the production approach, 50% of branches achieved technical efficiency, pure technical efficiency, and scale efficiency, while in the intermediation approach, 55% of branches achieved the same efficiency levels. To address inefficiencies, recommended strategies include: adjusting the number of employees according to actual needs; reducing excessive operational costs by identifying and eliminating unnecessary expenses; and managing assets more effectively by reinvesting in revenue-generating activities.
Alternative Financing Model of Micro Small Medium Business (UMKM) Based on Productive Zakat by Amil Zakat Institution (LAZ) in Surabaya Maulana, Alfin; Rijal, Akmalur; Arifin, Sirajul
International Journal of Islamicate Social Studies Vol. 1 No. 2 (2023): November
Publisher : Nursyam Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62039/ijiss.v1i2.25

Abstract

This article discusses the problems that arise in micro, small, and medium enterprises (UMKM) in Indonesia in general, namely capital problems, income distribution, and the quality of the products offered. Which of these problems can reduce the productivity of UMKM and ultimately cannot guarantee the welfare of the local community. The research method used is a qualitative descriptive approach. The author looks at the existing problems and proposes solutions by optimizing the means of productive zakat funds that have been collected by the Amil Zakat Institute (LAZ). The distribution of productive zakat funds as a source of funding is the main instrument in this article. The financing and development of UMKM by the Amil Zakat Institution (LAZ) is a solution to the problems of UMKM that have been going on for so long. As the Amil Zakat Institution, LAZ will provide business capital from productive zakat funds, foster entrepreneurship, and human resources, as well as aid and control UMKM actors who have received capital from the Amil Zakat Institution (LAZ). The pattern for developing UMKM is through productive zakat funds that have been collected by the Amil Zakat Institution (LAZ) for UMKM. The author will describe the mechanism and role of the Amil Zakat Institution (LAZ) in distributing productive zakat funds so that through this they can overcome the problems of UMKM. Based on this thought, the output expected by the author is to improve product quality, good distribution, and prosperity for UMKM and ultimately be able to create better economic conditions for the community.
KONSTRUKSI RELASI EQUILIBRIUM - HUMANISME DALAM ETIKA EKONOMI DAN BISNIS ISLAM Fahmi, Moh Farih; Ubaidillah, Fauzul Adim; Arifin, Sirajul
Journal of Economics and Policy Studies (JEPS) Vol. 3 No. 1 (2022): JEPS: Journal of Economic and Policy Studies
Publisher : UIN Sayyid Ali Rahmatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.381 KB) | DOI: 10.21274/jeps.v3i01.6282

Abstract

Artikel ini membahas tentang adanya konstruksi nilai equilibrium dan humanisme yang dikemas dalam standar etik ekonomi dan bisnis Islam. Konstruksi tersebut seringkali saling bertolak belakang akibat naluri manusia sebagai homoeconomicus yang cenderung serakah. Padahal dalam setiap kegiatan ekonomi dibutuhkan kerelaan para pelaku ekonomi untuk bertindak seimbang dan manusiawi supaya tercipta kemaslahatan dan kesejahteraan sosial, atau paling tidak para pelaku ekonomi sadar bahwa mereka harus mempraktikkan fitrah mereka sebagai homososialis. Sehingga dalam artikel ini akan memuat penjelasan tentang relasi nilai equilibrium dan humanisme untuk mendorong terciptanya kesejahteraan seperti yang telah dicontohkan oleh Nabi Muhammad. Penulisan artikel ini termasuk jenis penelitian kualitatif dengan menggunakan pendekatan studi literatur. Hal ini dikarenakan acuan dari penulisan artikel ini adalah dokumen ilmiah baik buku atau jurnal tentang etika bisnis Islam. Hasil kajian dan analisa tentang konstruksi relasi equilibrium dan humanisme adalah setiap pelaku ekonomi wajib mempraktikkan etika bisnis Islam yang mengkombinasikan keseimbangan dengan kemanusiaan sesuai yang dicontohkan oleh nabi Muhammad SAW yang dalam artikel ini disebut dengan konsep Prophetic Inteligence
The Value of Maslahah in the Application of Istihsan and Its Implementation in Cash Waqf Linked Sukuk Cholili, Azwar; Maghfiroh, Anisatul; Muslih, Imam; Muttaqin, Muh. Syaukin; Arifin, Sirajul
Journal of Business Improvement Vol 1 No 1 (2024): Edisi I, Februari 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

Modern economic and social developments brought Muslim societies into the context of increasingly complex transactions, including banking, etc. This challenge raises new problems that are not only solved by the sources of Qur'anic law and hadith. Istiḥsān is a method of establishing law that is postulated in Hanafi fiqh although its existence is still debated among fiqh scholars. This paper aims to examine the value of maslahah in the application of Istiḥsān. This research uses a desk-based research method, which includes searching relevant literature for data, compiling journal articles and books covering the subject matter of the research topic, and systematic analysis of the information obtained.  The results of research in this paper show that istihsan uses maslahah mursalah as a method to get to maqashid shari'ah
Professional Zakat and Social Transformation: an Analysis of The Economic Empowerment Policy of The Baitul Maal Foundation of Bank Rakyat Indonesia (YBM BRI) Hamid, Ahmad Munir; Arifin, Sirajul; Ahmed, Ishfaq
IKONOMIKA Vol 9, No 1 (2024)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v9i1.22783

Abstract

This study analyzes the role of Professional Zakat in social transformation through the economic empowerment policy of the Baitul Maal Foundation of Bank Rakyat Indonesia (YBM BRI). The research method uses a qualitative approach with data collection techniques through interviews and documentation studies. The results showed that YBM BRI has a strategic role in community economic empowerment through professional zakat. Through economic programs supported by zakat funds, YBM BRI has succeeded in providing training, business capital assistance, and coaching to the community to improve their economic independence. Policy analysis shows the importance of synergy between YBM BRI, the government, and the private sector in creating significant social impact. The implication of this research is the importance of continuing to increase the role of professional zakat in social transformation and inclusive economic development.
Implementation of Halal Certification Institutions in ASEAN Countries Sholihah, Fefi Diniyati; Arifin, Sirajul
Journal of Islamic Economic Scholar Vol. 6 No. 1 (2025)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2025.6.1.42-59

Abstract

ASEAN serves as an integrated market and manufacturing hub, facilitating the seamless movement of goods, services, capital, investment and production . Wrong One regulation Which applied rates customs enter Which imposed on goods Which traded in between countries ASEAN members . Implementation trading free in ASEAN cause concerns among​ public Muslim in Indonesia And countries ASEAN other regarding the halal status of imported products. To overcome this problem, standardized requirements, labels, and registration procedures are needed for halal certification. This study aims to analyze the implementation of halal certification in halal certification institutions in ASEAN countries, especially Indonesia, Malaysia, and Thailand. This study uses comparative qualitative by collecting primary and secondary data. Primary data is obtained from information on official government websites and halal certification institutions. Meanwhile, secondary data is obtained from literature such as journals, articles, and books that are relevant to the research topic. Such as the halal standards of each country and comparing them with aspects of technology, determination procedures, legal issues, and audit methods. The results of the analysis show that ASEAN member countries, especially Indonesia, Malaysia and Thailand, have different regulations and requirements for implementing halal assurance standards. However, these differences create confusion and hinder international trade. Say Key: ASEAN; Indonesia Malaysia Thailand; Certification halal; Halal standards