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All Journal Taman Cendekia : Jurnal Pendidikan Ke-SD-an Kamaya: Jurnal Ilmu Agama Community Engagement and Emergence Journal (CEEJ) Community Development Journal: Jurnal Pengabdian Masyarakat El-Iqtishod: Jurnal Ekonomi Syariah West Science Interdisciplinary Studies Al-Imam : Journal on Islamic Studies, Civilization And Learning Societies JURNAL SAINS, SOSIAL DAN HUMANIORA
Sofyan Abas
Universitas Muhammadiyah Maluku Utara
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Islamic Banking Financial Institutions Analysis of Growth and Development in Indonesia Sofyan Abas
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 5 No. 1 (2025): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v5i1.2562

Abstract

The issuance of the Financial Services Authority Regulation (POJK) number 12 of 2023 can actually require Conventional Commercial Banks in Indonesia to separate their Sharia Business Units (UUS) if they have met the conditions set out in POJK number 12 of 2023. This study aims to analyze the acceleration or development and development of Islamic banking financial institutions in Indonesia. The type of this research is qualitative research with secondary data analysis presented descriptively. This research was conducted by means of a literature study or literature review taken from various existing sources in the form of data or documents, namely through financial reports of Islamic banks, books, international and national scientific journals, magazines, scientific papers, articles, the internet, national newspapers, archives, laws, Bank Indonesia (BI) regulations, Financial Services Authority (OJK) regulations and all forms of government regulations relating to Islamic banking in Indonesia. Furthermore, the results of the study can show that the acceleration, growth and development of financial institutions in the Islamic banking sector in the country is growing significantly, this is evidenced by several conventional banks that have metamorphosed into Islamic Commercial Banks. In the performance report of the Financial Services Authority that there are 14 banks in Indonesia at the end of 2024 have become Islamic Commercial Banks or BUSs.
The Practice of Sharia Economics and Capitalist Economics: A Comparative Study Sofyan Abas
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 5 No. 2 (2025): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v5i2.2658

Abstract

A country's economic system actually refers to a unified mechanism and decision-making institutions that implement decisions on economic aspects such as production, consumption, and income distribution. A country's economic system can also be shaped by various complex factors, such as ideology and belief systems, worldviews, geography, politics, socio-culture, and other factors. At the macro level, there are several major schools of thought in the world economy today, including capitalism and Sharia economics. Sharia economics is a superior alternative system because it has a consistent character that does not change over time. Sharia economics is based on the teachings of the Qur'an and Sunnah. The Islamic economy is oriented towards the real sector and is based on profit sharing, unlike the capitalist economic system which is based on usury or interest. The Islamic economy emphasizes not only economic growth but also equity and justice. Meanwhile, the basic concept of the capitalist economic ideology is that fundamental decisions regarding ownership, production, distribution, and consumption can be left to individuals or private parties. The capitalist economic system actually separates religious intervention from various economic and financial activities or transactions. According to Karl Marx, religion is one of the factors that hinders economic growth, monetary stability, and the welfare of society, or an obstacle to economic growth of a nation or country.
Comparative Study of Sharia Economic Practices and Socialist Economics Sofyan Abas
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 6 No. 1 (2026): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v6i1.2784

Abstract

A country's economic system constitutes the framework, rules, and mechanisms used to manage production, distribution, consumption, and services to achieve prosperity. The fundamental differences between economic systems lie in how factors of production, resources, and ownership are regulated. In some systems, individuals possess all factors of production, while in others, resources are held collectively by the state. Islamic economics, as an alternative system, emphasizes principles based on the Qur'an and Sunnah, advocating justice, equitable distribution, and a profit-sharing system, contrasting with socialist economics which is grounded in collectivism and state control. This paper compares both systems in terms of philosophy, mechanisms, and their impacts on growth and social justice, demonstrating that Islamic economics has consistent characteristics and adaptability over time, capable of balancing economic growth with social equity.
Pengaruh Profitabilitas, Ukuran Dewan Pengawas Syariah, dan Kepemilikan Institusional terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia Sofyan Abas
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.202

Abstract

Aim: This study aims to analyze the effects of profitability, Sharia Supervisory Board (SSB) size, and institutional ownership on Islamic Social Reporting (ISR) disclosure in Islamic Commercial Banks in Indonesia during the 2021–2024 period. Method: This study employs a quantitative approach using secondary data obtained from the annual reports and Good Corporate Governance (GCG) reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK). The sample was selected using purposive sampling. Panel data regression analysis was conducted using EViews 12, with the Chow, Hausman, and Lagrange Multiplier tests employed to determine the most appropriate estimation model. Results: The results indicate that profitability and institutional ownership have a positive but insignificant effect on ISR disclosure. In contrast, the size of the Sharia Supervisory Board has a positive and significant effect on ISR disclosure (prob. 0.0027). Simultaneously, the three independent variables have a significant effect on ISR disclosure (F-statistic = 4.614848; prob. = 0.007152). The Adjusted R² value of 0.1977 indicates that 19.77% of the variation in ISR disclosure is explained by the three variables, while the remaining variation is attributable to other factors outside the model.Conclusion/Novelty/Implications: These findings highlight the strategic role of the Sharia Supervisory Board in enhancing transparency and social accountability in Islamic banking. The novelty of this study lies in its use of the 2021–2024 period, which represents the post-merger conditions of Bank Syariah Indonesia and the ongoing digital transformation of Islamic banking. The findings imply the need to strengthen Sharia governance and enhance the role of the Sharia Supervisory Board to improve the quality of ISR disclosure. Future research is recommended to incorporate additional variables, such as firm size, leverage, audit committee characteristics, and ESG implementation.
Digital Transformation in Islamic Economics: Opportunities, Challenges, and Future Research Directions Sofyan Abas
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.201

Abstract

Aims: This study aims to analyze the opportunities, challenges, and future research directions in the digital transformation of the Islamic economy, including the use of Islamic fintech, digital banking, blockchain, artificial intelligence (AI), and other financial technologies. Method: This research employs a Systematic Literature Review (SLR) method following PRISMA guidelines. The identification process yielded 3,546 articles, which were then screened and assessed for eligibility, ultimately producing 18 articles as the final sample for thematic analysis. Results: The results show that digital transformation offers opportunities such as increased efficiency, easier transactions, transparency, product and service innovation, and expanded Sharia financial inclusion. However, its implementation still faces several challenges, particularly regulations, Shariah compliance, cybersecurity, data protection, digital literacy, and infrastructure gaps. The study also demonstrates that maqashid al-shariah principles are important as a foundation in guiding technology development so that it is not only focused on economic efficiency but also brings benefits, justice, and sustainability. Conclusion/Novelty/Implications: The novelty of this research lies in its comprehensive mapping of digital transformation dimensions in the Islamic economy through an integrated SLR approach. The implications emphasize the need for regulatory harmonization, strengthening Shariah governance, and developing operational models for AI and blockchain applications. Future research should be directed towards empirical studies on AI, blockchain, CBDC, smart contracts, digital zakat and waqf, as well as developing Shariah governance models that are adaptive to technological advancements.
Co-Authors Aspiati Samiun BillY Dewantara Eko Wahyu Widayat Faradila Nati Farini Limbong Fitrianingsih Amalo Hasannudin Hasannudin Jayanti, Ansri Kian, Lia Klemens Mere Mansir, Firman Masyhar Sa’adi Naswan Hadilia Naswan Nadilia Nusantara Senen Parinduri, Muhammad Abrar Rani Eka Arini Siti Nurhayati Sugiyanto Sugiyanto Verawaty Verawaty Wirawati Abjan Yana Priyana