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All Journal Al-Qanun: Jurnal Pemikiran dan Pembaharuan Hukum Islam Jurnal Ternak Tropika Dinar: Jurnal Ekonomi dan Keuangan Islam Al-Mustashfa Jurnal Ilmiah Ekonomi Islam Perisai : Islamic Banking and Finance Journal Al-Daulah : Jurnal Hukum dan Perundangan Islam qolamuna : Jurnal studi islam al-Afkar, Journal For Islamic Studies Jurnal Istiqro' Al-Jinayah: Jurnal Hukum Pidana Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah At-Tawassuth: Jurnal Ekonomi Islam JURNAL PENDIDIKAN TAMBUSAI Islamic Review : Jurnal Riset dan Kajian Keislaman Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah Ulumuna: Jurnal Studi Keislaman Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Akademika Airlangga International Journal of Islamic Economics and Finance Management of Zakat and Waqf Journal (MAZAWA)) Mabny : Journal of Sharia Management and Business Ekosiana : Jurnal Ekonomi Syariah Mukaddimah: Jurnal Studi Islam Maliyah : Jurnal Hukum Bisnis Islam Al Hikmah : Jurnal Studi Keislaman Banco: Jurnal Manajemen dan Perbankan Syariah Kawanua International Journal of Multicultural Studies ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Inspirasi: Jurnal Pengabdian Masyarakat Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Islamic Micro Finance Journal International Journal of Economics, Accounting, and Management Falahiya Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research Jurnal Manajemen, Bisnis dan Kewirausahaan The Indonesian Journal of Islamic Economics Research MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah IJEMA Journal of Integrative Sustainability and Ethics
Mugiyati
UIN Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementation of POJK 12/2023 in the Transformation of Shariah Governance and Sharia Compliance of BSN Surabaya Branch Amran Suradi; Mugiyati
Falahiya Journal of Islamic Banking and Finance Vol. 5 No. 1 (2026)
Publisher : Universitas Islam Negeri (UIN) Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/7s286836

Abstract

Introduction: This paper examines the structural transformation of the Islamic banking industry in Indonesia following the enactment of Law No. 4 of 2023 (UU P2SK) and OJK Regulation (POJK) No. 12/2023, which shifts the spin-off paradigm from a time-based to an asset-based threshold. The study examines the institutional and shariah governance challenges faced by Bank Syariah Nasional in regional markets. Research Methods: Employing a qualitative approach with a descriptive-analytical case study design, this research investigates managerial autonomy and shariah governance at the BSN Surabaya Capital Branch. Data were collected through triangulation of in-depth interviews, passive participatory observations, and documentation. Results: The findings reveal that the spin-off establishes a direct reporting line to corporate directors, yet the branch’s operational autonomy remains semi-autonomous due to its dependency on the conventional parent bank’s shared IT infrastructure. A gap also persists between formal administrative compliance and substantive shariah compliance, as daily practices remain dominated by murabahah financing using conventional interest rate benchmarks (BI-Rate). Conclusion: The transitional phase of banking spin-offs creates tensions between formal independence and functional dependency. Without strategic interventions in corporate culture and product innovation based on genuine risk-sharing, pseudo-shariah compliance may reduce customer trust and encourage switching behavior among urban Muslim consumers.
Perkembangan Perbankan Syariah di Dunia dan Kepatuhannya terhadap Anti Pencucian Uang dan Pendanaan Terorisme Credo Prasetyoadi Pangestu; Mugiyati Mugiyati; Sri Wigati
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 7 No. 2 (2024): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v7i2.6356

Abstract

Penelitian ini menjelaskan peran dan pentingnya perbankan syariah dalam sistem keuangan dunia, dengan fokus pada kepatuhannya terhadap standar internasional dalam melawan pencucian uang dan pendanaan teroris (AML /CFT). Jurnal ini menganalisis strategi dan langkah-langkah yang diadopsi oleh beberapa negara, Khususnya Bahrain, Uni Emirat Arab, dan Malaysia, untuk memastikan transparansi dan keamanan dalam sistem keuangan lembaga keuangan Islam. Penelitian ini didasarkan pada tinjauan data dari laporan resmi, dan sumber informasi yang tersedia untuk umum. Peneitian ini memungkinkan penilaian efektivitas langkah-langkah AML / CFT dalam perbankan syariah dan identifikasi tantangan dan masalah utama yang dihadapi oleh lembaga keuangan di sektor ini.
Realizing Sustainable Sharia Banking Governance: An Analysis Of The Implementation Of Good Corporate Governance And Shariah Governance In Indonesian Sharia Banks Nur Khusnia; Mugiyati Mugiyati; Auwwalu Shuaibu Muhammad; Nurul Suhada Ismail
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 1 (2026): Januari
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i1.9867

Abstract

Good Islamic banking governance is the main foundation for maintaining stability and trust in the Islamic financial industry. Bank Syariah Indonesia (BSI), as the largest Islamic bank in Indonesia, has a strategic role in effectively implementing the principles of Good Corporate Governance (GCG) and Sharia Governance. This study aims to analyze the implementation of GCG and Sharia Governance at BSI based on the latest data from 2024. The method used is qualitative descriptive analysis with a literature review approach and secondary data from BSI's GCG implementation reports. The results of the study indicate that although BSI has received various recognitions related to good corporate governance practices, challenges in the aspects of Sharia Supervisory Board independence, financial transparency, and compliance with Sharia principles remain key concerns. Therefore, strengthening internal oversight systems, enhancing information transparency, and improving Sharia compliance are necessary to maintain stakeholder trust and promote sustainable growth in Sharia banking.
DESAIN TIERED NISBAH BERBASIS RISIKO UNTUK PENURUNAN COST OF FUNDS PADA BANK UMUM SYARIAH Moch. Ainol Kavil; Mugiyati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18651

Abstract

Dana Pihak Ketiga (DPK) sensitif terhadap fluktuasi imbal hasil yang belum mempertimbangkan karakteristik risiko dana secara proporsional, cost of fund (COF) cenderung meningkat dan berisiko mengganggu stabilitas likuiditas. Artikel ini bertujuan mengembangkan model konseptual Risk-Based Tiered Nisbah (RBTN), yaitu skema bagi hasil bertingkat yang menyesuaikan kompensasi imbal hasil dengan profil risiko nasabah dan jenis penempatan dana, guna menciptakan efisiensi finansial sekaligus menjaga prinsip keadilan syariah. Penelitian ini dilakukan dengan metode library research menggunakan pendekatan SALSA (Search, Appraisal, Synthesis, Analysis), berdasarkan literatur ilmiah, peraturan OJK, laporan keuangan BUS, serta studi relevan lainnya. Hasil sintesis literatur menunjukkan bahwa pendekatan RBTN mampu menekan COF secara signifikan melalui insentif nisbah yang diberikan kepada nasabah berisiko rendah dengan dana jangka panjang dan stabil. Strategi ini juga memperkuat manajemen risiko bank, mendorong loyalitas nasabah, serta mencerminkan nilai-nilai maqāṣid al-sharī‘ah, seperti keadilan (‘adl), kemaslahatan (maslahah), dan kesalingan (ta‘āwun). Studi kasus pada Bank Syariah Indonesia dan Bank Muamalat Indonesia menunjukkan bahwa penyesuaian nisbah berbasis risiko efektif dalam menurunkan rasio pembiayaan bermasalah dan memperbaiki struktur likuiditas. Dengan demikian, model RBTN tidak hanya menjadi solusi teknis bagi efisiensi dana, tetapi juga menjembatani inovasi manajerial dengan nilai-nilai etika Islam. Studi ini merekomendasikan penerapan model RBTN secara luas serta uji empiris lebih lanjut guna mengukur efektivitas implementasinya secara operasional.
Increasing the Potential of Productive Waqf through Cash Waqf as a Model for Local Economic Development Fahath Haikal Aziz; Mugiyati
al-Afkar, Journal For Islamic Studies Vol. 9 No. 3 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i3.2298

Abstract

In the midst of efforts to build a more inclusive and equitable economic system, cash waqf has emerged as a strategic alternative in encouraging sustainable local economic growth. As an Islamic social financial instrument, cash waqf has high flexibility and great potential in bridging the role of the community in financing development, especially in productive sectors such as MSMEs, education, and health services. This study uses a qualitative approach based on literature studies to examine how the cash waqf management mechanism can be optimized to empower the community economy. The results of the study show that although there is a regulatory framework and initiatives such as the National Cash Waqf Movement (GNWU), its implementation still faces challenges in the form of low community literacy, limited manager capacity (nazhir), and minimal incentives for waqf. However, through accountable governance, utilization of digital technology, and development of waqf investment schemes such as Cash Waqf Linked Sukuk (CWLS), cash waqf has the potential to become a driving force for economic development based on spiritual and social values. This study recommends strengthening waqf institutions, increasing public education, and integrating cash waqf into regional economic policies to create broader and more sustainable social impacts.
Integration of Fintech and Sharia Factoring Based on Maqaṣid al-Shari‘ah for MSME Financing Siti Kamiliyah Adriani; Mugiyati Mugiyati
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2: Agustus 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i2.33055

Abstract

The limited integration between fintech innovation and Sharia factoring within a comprehensive maqāṣid al-sharī‘ah framework constitutes a significant gap in Islamic finance research. This study aims to develop an integrative normative-conceptual framework that explains how fintech-based invoice financing can strengthen efficiency, transparency, financial inclusion, and Sharia compliance in MSME financing. The research employs a qualitative method using a normative-conceptual approach through library research. The data consist of secondary academic sources, including 35 peer-reviewed journal articles, books, and research reports, as well as 7 institutional documents from OJK, KemenkopUKM, AFPI, and Islamic fintech platforms published between 2018–2025. Data were analyzed using content analysis through reduction, categorization, and critical interpretation based on maqāṣid al-sharī‘ah. The findings indicate that the integration of blockchain, smart contracts, digital escrow systems, and Sharia contractual structures such as wakālah bil ujrah, murābaḥah, and qard ḥasan enhances transparency, risk mitigation, and access to MSME financing. However, regulatory standardization and digital Sharia governance remain limited. The study implies the need for harmonized regulatory frameworks and strengthened digital Sharia supervision to ensure that fintech innovation substantively achieves taḥqīq al-maṣlaḥah within the Islamic financial ecosystem.
The relevance of Muhammad Baqir Al-sadr’s thought on zakat distribution for poverty alleviation in Indonesia Muhammad Al Berto; Mugiyati; Muhammad Daffa Al-farisy
Indonesian Journal of Islamic Economics Research Vol. 7 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v7i1.5077

Abstract

Poverty remains a major challenge in Indonesia despite institutionalized zakat management. Muhammad Baqir al-Sadr conceptualizes zakat as a productive redistributive mechanism intended to promote long-term socioeconomic justice. This study assesses the effectiveness of zakat within this framework using the Autoregressive Distributed Lag (ARDL) approach with annual data from 2001–2023 and GDP as a control variable. The results indicate that zakat has a significant short-run effect, reducing poverty with its strongest impact appearing after a lag (coefficient = –0.131), although the effect weakens and reverses over time, reflecting a consumption-based distribution pattern. In contrast, GDP shows both short-run and long-run significance in lowering poverty, with a sustained negative long-term effect (coefficient = –0.855). These findings suggest that current Zakat implementation has not yet embodied al-Sadr’s productive model and requires governance reforms to strengthen its structural role in poverty alleviation.
Strengthening Sharia Bank Operational Management Through Internalization of Sharia Compliance Hozinul Asror; Mugiyati
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1664

Abstract

This study aims to analyse the strengthening of Islamic bank operational management through the internalisation of Shariah compliance as a strategic instrument, not merely as a normative obligation. The method used is a literature review of various previous studies, regulations, and implementation practices in Indonesian Islamic banking. The results of the analysis show that the internalisation of Shariah compliance can be realised through five main strategies, namely strengthening the competence and independence of the Shariah Supervisory Board (DPS), utilising service digitalisation, increasing Shariah financial literacy, improving regulations related to DPS opinions, and integrating digitalisation with aspects of customer security and trust. These findings confirm that Shariah compliance not only serves to ensure the conformity of products and transactions with Islamic law, but also strengthens governance, operational effectiveness, and the competitiveness of the Islamic banking industry. Thus, this study concludes that the internalisation of Shariah compliance is key to maintaining the integrity of Shariah principles while promoting sustainability and public trust in Islamic banks in Indonesia.
Scholars' Views on the Use of Robo-Advisors in Sharia Investment: A Study of Fatwa and Its Application Nisa', Rifqun; mugiyati, mugiyati
Journal of Integrative Sustainability and Ethics Vol. 1 No. 1 (2025): June
Publisher : Master and Doctoral Program in Islamic Economics, 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/jibec.2025.1.1.70-80

Abstract

The rapid advancement of digital technology has transformed the global financial landscape, introducing robo-advisors as a prominent innovation in investment management, including within Islamic finance. However, the adoption of robo-advisors by Muslim investors raises critical questions regarding their compliance with Shariah principles, particularly concerning the avoidance of riba, gharar, and maysir. This study aims to examine the perspectives of Islamic scholars on the use of robo-advisors in Shariah-compliant investments through a qualitative literature review of contemporary fiqh sources, academic journals, and official fatwas. The findings reveal that most scholars cautiously permit the use of robo-advisors, provided that certain conditions are met, such as the validity and transparency of the system, the absence of prohibited elements, and the presence of human oversight in complex decision-making. The regulatory framework in Indonesia, while guided by DSN-MUI and AAOIFI standards, remains in development and requires further adaptation to address the unique challenges posed by robo-advisory technology. This research contributes to the discourse on Islamic financial technology by offering a conceptual framework for the Shariah compliance of robo-advisors and highlighting the need for collaboration between regulators, scholars, and industry practitioners. The results underscore the importance of continuous innovation and regulatory development to ensure that technological advancements in investment management align with Islamic ethical and legal standards.
Shariah Perspectives on Ether (ETH): Analysis of Advisory Opinions from Amanie Advisors and SRB Bahrain Rinaima, Chetrine Alya; Mugiyati, Mugiyati
Journal of Integrative Sustainability and Ethics Vol. 1 No. 2 (2025): December
Publisher : Master and Doctoral Program in Islamic Economics, 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/jibec.2025.1.2.139-155

Abstract

The rapid advancement of blockchain technology and the growing adoption of cryptocurrency have triggered significant debates among Islamic scholars regarding their Shariah compliance. One of the most prominent crypto assets is Ether (ETH), the native token of the Ethereum platform, which functions not only as a digital asset but also as a utility token for executing smart contracts and powering decentralized applications (DApps). This study aims to analyze the Shariah perspectives on Ether by analyzing two authoritative fatwas issued by Amanie Advisors and the Shariyah Review Bureau. Using a qualitative, document-based approach, the research investigates how each institution classifies Ether and the conditions under which it is considered permissible. Findings reveal that both Amanie and SRB classify Ether as mal (valuable property) rather than naqd (currency), thereby exempting it from the stringent rulings of bay’ al-sarf. Both institutions assert that Ether is inherently free from riba, gharar, and maysir when used for lawful purposes. However, they emphasize a conditional permissibility framework, where the Shariah status of Ether depends on its actual use cases. This study concludes that Ether can be considered Shariah-compliant within a framework that upholds Islamic ethical values and legal principles, particularly when applied in transparent, benefit-oriented, and non-speculative financial systems. The comparative analysis also highlights the importance of purpose-based evaluation (maqasid shariah) and the need for ongoing ijtihad to navigate the complexities of Islamic digital finance.
Co-Authors Abdillah Qadry Azizi Abdillah Qadry Azizi Abdullah Jimly Hasanal Adhim Achmad Fageh Adinda Selvina Ahmad Agus Hidayat Ahmad Azim Aufaq Al Azroh, Devira Al-fiyah, Tutik Aldi Khusmufa Nur Iman Alif Mujiyana Eka Bella Amran Suradi Andi Purwanto Arif Angga Bayu Saputro Aris Saiful Mizan Atika, Meilani Fara Auwwalu Shuaibu Muhammad Basyirah, Luthfiana Charits, Achmad Zuhri Al Credo Prasetyoadi Pangestu Danang Purbo Raharjo Deasy Tantriana Dewanty, Megananda Aruna Dina, Dina Anisya R Elnisa Salicha Fadel, Achmad Ghulam Fahath Haikal Aziz Fahrul Ubed Fathmah Hanum Fatkhurrozi, Tanto Fatmasari, Eka Putri Fausi, Ahmat Febriyanti, Inka Ayu Fitri Nur Latifah Habib Hambali, Habib Hasan Hasir Hikmah Muhaimin Hozinul Asror Ika Puspita Sari Iman, Tsubutul Iskandar Ritonga Jaudat Iqbal Harris Johan Johan Juliasari, Diar Eka Junet Andi Setiawan Junet Andi Setiawan Khoiriyah, Nur ‘Azizatul Lely Maharani Lilik Rahmawati Linggha Sennakyz Linggha Sennakyz Ma'ruf, Amar Marchelia Putri, Sindy Maulana, Safrizal Bangkit Mazidah, Nurul Moch. Ainol Kavil Moh Arifin Muchlisin, Muchammad Chafidz Muhamad Ahsan Muhammad Ade Salim Muhammad Al Berto Muhammad Daffa Al-farisy Muhammad Raihan Syamil Muhammad Syahrul Hidayat Mursilah, Pembayun Musfiroh, Anita Mustofa Mustofa Mustofa, Mustofa Mutitul Choiroh, Ifa Nisa', Rifqun Nur Chotami Putra Muslim Nur Fadillah Nur Khusnia Nurhayati Nurita Sari Nurul Isnaini Nurul Suhada Ismail Nuur Rasyidah, Alvi Ony Thoyib Hadiwijaya Pratiwi, Ari Dwi Purwanto, Andi Putri Rahayu, Alfina Putri, Arsyida Alfianti Rohmatul Laily Al Faiqoh Royyan As-Syafi'i Saiful Bakhri Sa’adah, Tsuroyya Putri Selvina Adhani, Adinda Sirajul Arifin Siska Arie Novita Siti Kamiliyah Adriani Sri Wigati Suyuthi, Lailatun Nur Syamsul Arifin Tantriana, Deasy Trinil Susilawati Tsubutul Iman Ubed, Fahrul Ulil Absor Faiq Abdillah Umi Qurrotul Aini Walid In'am Ahmad Walid In'am Ahmad Zidna, Rizka Rahmatllah