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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 Studia Economica: Jurnal Ekonomi Islam Al-Mustashfa Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam 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 Edukais : Jurnal Pemikiran Keislaman El-Qist : Journal of Islamic Economics and Business (JIEB) Airlangga International Journal of Islamic Economics and Finance Muhasabatuna: Jurnal Akuntansi Syariah Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Journal of Economics Research and Policy Studies Jurnal Riset Ilmu Ekonomi dan 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 Syaikhuna: Jurnal Pendidikan dan Pranata Islam STAI Syaichona Moh. Cholil Bangkalan Jurnal Publikasi Ekonomi dan Akuntansi Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah
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Islamic Jurisprudential Approaches to Pesantren Financial Reporting: Constructing a Framework for Legalized Accounting Practices Habibi, M. Luthfillah; Mahsun, Moch; Asnawi, Nur; Putra, Yuniarti Hidayah Suyoso; Arifin, Sirajul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2025.15.2.100-126

Abstract

This paper examines the epistemic gap between contemporary accounting methods and Islamic jurisprudence (fiqh) in the financial reporting of Pesantren, or Islamic boarding schools that operate as nonprofit organizations. Modern standards, such as IFRS, place a strong emphasis on technical compliance and objectivity. However, they frequently overlook the moral and spiritual principles—such as fairness, transparency, and trust—that are fundamental to Islamic responsibility. Fiqh, on the other hand, provides robust normative guidance but lacks the technical tools necessary for consistent reporting and implementation. By proposing an integrative model for financial reporting that balances Shariah-based ethics with modern accounting practices, this study aims to bridge this gap. This study identifies thematic trends, research gaps, and emerging frameworks in Islamic accounting by analyzing peer-reviewed papers and scholarly outputs from international academic databases using a Systematic Literature Review (SLR) approach, aided by the bibliometrix R-tool software. The results indicate that, within the context of Islamic educational institutions, there is no operational model that integrates IFRS and AAOIFI criteria. The Islamic Value-Based Accounting System (IVBAS), which emphasizes both legal compliance and spiritual responsibility, is the study's recommendation. This concept has important implications for Islamic economics and nonprofit administration. It provides Pesantren with a fresh approach to establishing Shariah-compliant and transparent reporting procedures, while boosting their credibility and stakeholder trust
Understanding the Impact of Natural Disaster in Micro, Small, and Medium Enterprises in Halal Food Sector Sofyan, Syaakir; Arifin, Sirajul; Sofyan, A. Syathir; Syamsu, N.; Mansyur, Abdurrahman; Fauz, Ahmad; Waluya, Atep Hendang
Indonesian Journal of Islamic Literature and Muslim Society Vol. 6 No. 2 (2021): December 2021
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v6i2.6219

Abstract

Studies on the impact of disasters on Micro, Small and Medium Enterprises (MSMEs) in the halal food sector are often ignored by researchers and academics, even though these studies are needed to mitigate the risks from natural disasters. This study explores the impact of disasters on MSMEs, especially those engaged in the halal food sector. The research methodology used was phenomenology, with the data source being MSME actors in the halal food sector who were affected by the disaster in Palu City. The results of this study provide a conceptual framework for disaster impacts, which include direct and indirect impacts on physical assets, human resources, raw materials, production, sales, and capital. The relationship between the impact of the disaster and economic actors in the halal food sector breaks the supply chain in impacted and non-impacted areas. Therefore, the aim of this research is to provide information for business actors in Palu city to redesign a safer and more controlled business concept in the event of a natural disaster in the future.
SINERGITAS LEMBAGA KEUANGAN SYARIAH DALAM MENUMBUHKAN EKONOMI MASYARAKAT SURABAYA: Studi Kasus Relasi Ekonomi BNI Syariah, Lembaga Zakat dan Badan Wakaf di Surabaya Maulidiyah, Putri; Arifin, Sirajul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 7 No. 2 (2017): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2017.7.2.1447-1463

Abstract

Penelitian ini bertujuan untuk menjawab dua pertanyaan, yaitu: bagaimana membangun hubungan sinergitas antara BNI Syariah, lembaga zakat dan badan wakaf di Surabaya, dan bagaimana hubungan sinergitas antara BNI Syariah, lembaga zakat dan badan wakaf di Surabaya dalam meningkatkan ekonomi masyarakat surabaya. Penelitian ini ini merupakan penelitian kualitatif dengan pendekatan studi kasus relasi ekonomi, teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Data yang telah terkumpul dianalisa secara deskriptif kualitatif dengan pola induktif. Penelitian menunjukkan bahwa pertama, hubungan sinergitas antara BNI Syariah dan RZ terkait sektor zakat dan wakaf tertuang melalui perjanjian tertulis dalam bentuk nota kesepahaman atau MoU dan dituangkan dalam bentuk produk dan layanan, kedua, hubungan keagenan tersebut memberikan dampak optimis bagi masyarakat golongan menengah ke bawah atau mustahik atau penerima manfaat wakaf. Berbagai upaya dikhtiarkan sehingga membuahkan hasil positif dan optimis yaitu menghasilkan wirausaha mandiri dan berevolusi menjadi muzakki.
THE ADVANTAGES AND CHALLENGES OF IMPLEMENTING SUKUK THROUGH BLOCKCHAIN TECHNOLOGY Iman, Aldi Khusmufa Nur; Arifin, Sirajul
An-Nisbah: Jurnal Ekonomi Syariah Vol 8 No 2 (2021): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v8i2.4665

Abstract

Financial instruments must be able to adapt quickly in the 4.0 era. One of the Islamic financial innovations highlighted at this time is the application of blockchain technology-based sukuk. This study aims to determine specifically the advantages of applying sukuk through blockchain technology and to scale the point of view regarding the challenges faced in applying sukuk through blockchain technology. This research uses a qualitative approach. The data collection technique used is literature study by collecting data from previous studies in the form of documentation of articles, journals or books as well as publication data from other parties. The data analysis techniques used were data reduction, data presentation, and conclusion drawing. The results show that sukuk can get many benefits from blockchain technology. Although blockchain has its advantages, there are risks and challenges that need to be resolved. In responding to this challenge, it is necessary to have a harmonious synergy among all stakeholders, from Syari'ah scholars, academics, to regulators and industry
Implementation of Relationship Marketing Sharia Perspective In Sharia Microfinance Institutions In Madura AS, Fathor; Fatmariyah, Fatimatul; Arifin, Sirajul; Syarif, Muh.
Journal Research of Social Science, Economics, and Management Vol. 2 No. 6 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i06.268

Abstract

The market share of Islamic banking is still very small, so there needs to be a proper marketing strategy to overcome it, one of which is Sharia relationship marketing. The purpose of this research is to analyze the implementation of sharia relationship marketing at BPRS Bhakti Sumekar Sumenep. The research method used is a descriptive method of quantitative approach. The results showed that BPRS Bhakti Sumekar Sumenep has assimilated sharia relationship marketing quite well, it is shown from the results of respondents' assessment of the dimensions used in the study.
Mentoring Article Writing in Economics and Business: Providing Personal Support to Improve Quality Scientific Article Writing for IAIN Kediri Lecturers and Students Latif, Sahraman D. Hadii; Arifin, Sirajul; Zunaidi, Arif; Mutafarida, Binti; Zainuddin, Moh.
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): Welfare : June 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i2.1287

Abstract

This service aims to provide personal support for writing quality scientific articles to lecturers and students at the Kediri State Islamic Institute (IAIN) in the fields of economics and business. The service method is carried out through a series of mentoring activities, which include individual consultation sessions, personal guidance, and direct feedback. The results show an increase in scientific article writing skills, an understanding of the publication process, and increased motivation to contribute to academic literature. The aim of the service is to improve the quality of academic publications at IAIN Kediri, strengthen the research capacity of lecturers and students, and increase contributions to the development of economics and business, especially in the Islamic context.
Kajian Problematika Perkembangan Perusahaan Modal Ventura Syariah di Indonesia Fithri, Windy Dwi Zhelsa; Arifin, Sirajul
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10098

Abstract

This study aims to review the problematic existence and resolution of Islamic venture capital companies in Indonesia. Nowadays, along with the rapid development of the Islamic financial industry, venture capital companies are also developing with the existence of Islamic venture capital companies that apply sharia principles. Islamic venture capital companies have a market share of Muslim entrepreneurs who want to do financing in accordance with Islamic provisions. However, in practice, the Islamic venture capital industry still encounters several obstacles that require new resolutions to overcome them. This study is a literature survey. This research identifies several issues plaguing the venture capital sector. The success of the venture capital sector is still highly reliant on external factors; the Islamic venture capital sector, for example, has a business model that frequently incorporates the notion of profit sharing. The Islamic venture capital sector is risky because of poor literacy and few human resources. So that the resolutions that can be done include: Support for literacy, support for long-term access and support for establishing a deposit insurance agency (LPS).
Strategi Penanganan Pembiayaan Bermasalah Melalui Pendekatan Persuasif dan Kekeluargaan Pada KSPPS BMT Mandiri Sejahtera Cabang Dukun A'la, Hadika A'zul; Arifin, Sirajul
MARGIN ECO Vol. 9 No. 2 (2025): Margin Eco: Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah Tambakberas Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margin.v9i2.6557

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif dan mendalam mengenai strategi penanganan pembiayaan bermasalah (Non-Performing Financing atau NPF) pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT Mandiri Sejahtera Cabang Dukun, Gresik. Di tengah ketidakpastian ekonomi pasca-pandemi yang memukul sektor mikro, stabilitas lembaga keuangan mikro syariah sangat bergantung pada kualitas aset produktifnya. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus (case study). Data bersumber dari laporan keuangan internal periode 2024-2025, data kolektabilitas pembiayaan bulanan, hasil wawancara mendalam dengan manajemen cabang dan Account Officer (AO), serta observasi partisipatif selama kegiatan magang. Hasil penelitian menunjukkan bahwa KSPPS BMT Mandiri Sejahtera berhasil menekan rasio pembiayaan macet secara signifikan dari ,52% pada Maret 2024 menjadi 0,50% pada Maret 2025. Keberhasilan ini dicapai melalui strategi hibrida yang memadukan prosedur perbankan prudential (analisis 5C) dengan pendekatan humanis berbasis nilai-nilai lokal dan syariah. Strategi utama meliputi: () komunikasi persuasif preventif digital, (2) kunjungan silaturahmi intensif sebagai metode penagihan lunak (soft collection), (3) restrukturisasi pembiayaan (rescheduling dan reconditioning) tanpa denda, dan (4) penyelesaian akhir melalui penjualan jaminan secara sukarela. Temuan ini menegaskan bahwa pendekatan kekeluargaan dan musyawarah efektif dalam memitigasi risiko kredit sekaligus menjaga loyalitas nasabah dan reputasi lembaga di tengah masyarakat pedesaan.
Social Entrepreneur Model: Analysis of Muslim Women's Economic Empowerment Through Emping Crackers Industry in Tulungagung Siti Kalimah; Sirajul Arifin; Riska Agustin; Riza Hafizi, Muhammad
ASAS Vol. 17 No. 02 (2025): Asas, Vol. 17, No. 02 Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v17i2.28004

Abstract

The role of women in the economic sector extends beyond the domestic sphere to include participation in business, employment, and public decision-making. However, many women continue to experience structural barriers such as gender discrimination and limited access to economic opportunities. This phenomenon is also evident in Ngadirejo, Tulungagung, where the emping-melinjo industry dominated by Muslim women faces challenges related to business competition, resource limitations, and sustainability. This study aims to analyze the economic empowerment of Muslim women in the emping industry using the Social Entrepreneurship Model. Employing a qualitative descriptive approach, the research describes the dynamics of women’s empowerment based on data gathered through purposive sampling involving Muslim women entrepreneurs, community leaders, and supporting institutions. Data were collected through semi-structured interviews, observation, and documentation, and analyzed using thematic categorization aligned with the components of social value, civil society, innovation, and economic activity. The findings reveal significant positive impacts at the individual, household, and community levels, including increased financial independence (social value), expanded access to training and business capital supported by local networks (civil society), adoption of digital tools and creative business practices (innovation), and enhanced household income and poverty reduction through women’s active involvement in production and management (economic activity). Overall, the study demonstrates that the emping-melinjo industry serves as an effective vehicle for advancing women’s economic empowerment, strengthening family welfare, and promoting gender-inclusive economic development within rural communities.
Keunggulan Kompetitif Investasi Emas Syariah Pegadaian Syariah Cabang Blauran Siska Dwi Oktavia; Sirajul Arifin
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 1 (2026): Januari : Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v4i1.2858

Abstract

This study analyzes the competitive advantage of sharia gold investment at Pegadaian Syariah, Blauran Branch, Surabaya, amidst competition from Bank Syariah Indonesia and sharia fintech. Using a descriptive qualitative approach, primary data was obtained through semi-structured interviews with Branch Managers, marketing staff, and customers, while secondary data came from Pegadaian reports, OJK publications, and the World Gold Council. The analysis employed the SWOT framework and Porter's Five Forces. The results show that Pegadaian Syariah's competitive advantage stems from public trust in its state-owned enterprise (BUMN) status, compliance with sharia principles, certified Galeri24 products, and product flexibility starting from IDR 10,000 supported by the PSDS digital platform. There is a significant opportunity from the 135% year-on-year surge in gold demand, but it faces the threat of intense competition and high buyer bargaining power. Competitive advantage strategies are implemented through digital service differentiation, an inclusive market focus, and cost efficiency. The study recommends intensifying PSDS education, strengthening gold investment literacy, and optimizing pricing to increase competitiveness.
Co-Authors A'la, Hadika A'zul A. Syatir Sofyan Abdurrahman Mansyur Adibah Badzlina Adriani, Siti Kamiliyah Agustin, Isnaini Faliha Ahmad Fauz Ahmad Fauzi Ahmad Munir Hamid Ahmad, Zakiyyah Ilma Ahmed, Ishfaq Ahsan, Muhamad Aldi Khusmufa Nur Iman Alfin Maulana Anisatul Maghfiroh Anisatul Maghfiroh AS, Fathor Atep Hendang Waluya Auliah Eka Putri A.M Ayu Rahayu Nurhalizah Azwar Cholili Baiq Elbadriati Burhan Djamaluddin Eja Armaz Hardi Fahmi, Moh Farih Fathor AS Fatimatul Fatmariyah Fatmariyah, Fatimatul Fithri, Windy Dwi Zhelsa Hayatul Millah Heryandi, M Tubi Hilda Pradifta Hosaini, Hosaini Ilham, Moh Imam Muslih Imtiyaz, Nakhwah Bahirotul Irzal Febriansyah Jaudat Iqbal Harris Latif, Sahraman D. Hadii Luthfi Akmal Muzakki Luthfi Akmal Muzakki M. Luthfillah Habibi MAGHFIROH, ANISATUL Mariyani, Marni Maula Nasrifah Maula Nasrifah Maulidiyah, Putri Moch. Mahsun Mugiyati Muh. Syaukin Muttaqin Muhammad Andik Izzuddin Muhammad Riza Hafizi Muhammad Syarif Muhammad Yazid Muhammad Yazid Muslih, Imam Mutafarida, Binti Muttaqin, Muh. Syaukin Muzammil, Muzammil Nur Asnawi Nur Syam Nur Syam Nursyamsu Nursyamsu Putri Maulidiyah Rahma Kun Zakiyah Rendi Kurniawan Rijal, Akmalur Riska Agustin Rofika Febriani Safitri, Muharofah Nur Setiawan, Firman Sholihah, Fefi Diniyati Siska Dwi Oktavia Siti Kalimah Siti Nur Azizah Sofyan, Syaakir Syamsu, N. Syarif, Muh. Toyyibatus Samsiah Ubaidillah, Fauzul Adim Walid In'am Ahmad waziroh, iro Windy Dwi Zhelsa Fithri Yuniarti Hidayah Suyoso Putra Zainuddin, Moh. Zakariya, Novie Andriani Zunaidi, Arif