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All Journal JESI (Jurnal Ekonomi Syariah Indonesia) AL-FALAH : Journal of Islamic Economics Moderasi : Journal of Islamic Studies Jurnal Penelitian ISJOUST El-Uqud: Jurnal Kajian Hukum Ekonomi Syariah Jurnal Sains Student Research West Science Social and Humanities Studies Jurnal Hukum Islam LAN TABUR: JURNAL EKONOMI SYARIAH Indonesia Economic Journal
Muhamad Masrur
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Religion Humanities Astronomy Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Work Ethic And Strategic Development of Batik Pekalongan Indonesia on Islamic Business Perspective Muhamad Masrur; Agus Arwani
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 10, No 2 (2020)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.321 KB) | DOI: 10.21927/jesi.2020.10(2).67-83

Abstract

This paper aims to find out how the work ethics of Pekalongan batik entrepreneurs and the business development strategies of Pekalongan batik entrepreneurs from perspective of Islamic business ethics. This study uses a qualitative approach by observations, interviews, and documentation to Muslim entrepreneurs. The results study note that batik entrepreneurs in Pekalongan conduct their business with a high work ethic spirit, nature maintains and develops business, they do business development strategies mostly by Islamic business ethics, both from marketing strategies such as products, prices, distribution of promotions, and sales systems that adapted times, treating employees, still less additional capital that is related to conventional banking, and still a lack of awareness not to dispose of batik waste in rivers. The findings of the study that the businessman batik Muslims in Pekalongan have the ethic of work are high and pass strategy development effort batik using principle business of Islam.  
Analysis of Demographic Changes and Changes in Public Consumption Patterns in the Tourism Industry in Denpasar City Jacsy Tubalawony; Bekti Setiadi; Iwan Harsono; Muhamad Masrur
West Science Social and Humanities Studies Vol. 2 No. 01 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i01.623

Abstract

This research delves into the dynamic interplay between demographic changes and public consumption patterns within the tourism industry of Denpasar City. A sample of 260 participants, strategically stratified across key demographic variables, provides a nuanced understanding of the city's evolving population dynamics and the spending behaviors of residents and tourists. The findings reveal a mean annual population growth rate of 2.5%, a notable shift towards a younger demographic, and a rich cultural diversity within the city. Tourist expenditure, with a mean spending of USD 80 per visitor, illustrates key allocation trends across accommodation, dining, and activities. Regression analysis demonstrates significant correlations between demographic variables (age, income, cultural background, and educational attainment) and spending patterns. The results underscore the importance of adaptive strategies for stakeholders to cater to diverse preferences and foster sustainable tourism development in Denpasar City.
The Effectiveness Of Website/Webblog-Based Mosque Management Information Systems In Providing Accountable Information In Pekalongan City Agus Arwani; Muhamad Masrur; Nasrul Khakim
Islamic Studies Journal for Social Transformation Vol 2 No 1 (2018)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/isjoust.v2i1.11945

Abstract

The mosque organization is a public sector organization, which manages the resources and activities in the mosque. The management and resources in the mosque are mostly done voluntarily. The development of information technology (IT) has provided various means for management in managing business and decision making. However, the measurement or assessment of the quality of an effective information system is difficult to do directly such as cost-benefit measurement. Research method in this research use field research with descriptive and quantitative approach. The results of this study descriptively obtained that the outline that the quality system, quality information, process quality, collaborative quality and service quality Mosque-based Mosque website run effectively and obtained accountable information in the city of Pekalongan. That the management of mosque based Mosque Website in Pekalongan city has been run effectively because it has been using the governance of mosque information system by using DeLone and McLean Model of Information System Success which includes system quality management, Collaborative quality and service quality of Mosque-based Mosque website in Pekalongan City
Konsep Harta dalam Al-Qur’an dan Ḥadis Muhamad Masrur
Jurnal Hukum Islam Vol 15 No 1 (2017)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v15i1.801

Abstract

Wealth is an object that can be possessed, controlled, cultivated, and transferred, whether tangible or intangible, whether registered or unregistered, either moving object or immovable wealth and economic value. The problem of the position and management of the wealth is very much needed to be examined since many people are misusing their property. This research would like to examine how the concept of property in the Al-Qur'ān and Ḥadīs. The results of this study can be seen that the absolute owner of the treasure is Allah SWT, man is entitled to own wealth but its relative, just a deposit, as a jewelry, test of faith and as provision of worship. Al-Qur'ān and Hadīṡ provide guidance on how to obtain wealth is through controlled objects mubah, transaction contracts, inheritance, syuf'ah, and the right of giving to someone who is religiously regulated. The way to manage and spend the wealth is to determine the priority needs, based on the principle of halal ṭayiban, avoid wasteful and tabdzir, the principle of simplicity, for social allocation, as well as for future allocation.
Peran Generasi Muda sebagai Pelopor Toleransi dalam Program Moderasi Beragama: Kajian Literatur di Kota Pekalongan Zahrotul Milatina; Nindi Aulia; Azzahra Nabila; Alma Khorina; Muhamad Masrur
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 6 (2025): Jurnal Sains Student Research (JSSR) Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i6.7089

Abstract

To maintain social harmony, the values of tolerance and religious moderation are reinforced in Indonesia, which is rich in religious, ethnic, and cultural diversity. The purpose of this study is to examine how the younger generation teaches tolerance through religious moderation programs in the city of Pekalongan, which is famous for its multiculturalism and religiosity. This research uses a library research method with a qualitative descriptive approach. Data was collected from various scientific sources, including books, articles, journals, and related documents. The study shows that the younger generation has a strategic role in promoting the value of moderation through education, social activities, and the use of digital media to foster an inclusive attitude and prevent the spread of intolerance. In Pekalongan, religious moderation has proven to work well thanks to interfaith cooperation, character education, and community empowerment. Strengthening the role of the younger generation is key to creating a harmonious and peaceful social life through an educational, collaborative, and wasathiyah-based approach
Moderasi Beragama dalam Tradisi Nyadran Gunung Silurah (WBTB 2024): Analisis Kontekstual dan Kontribusi Sosial-Keagamaan Muhamad Masrur; Dwi Tika Wulan Sari; Fika Dealova; Nafal Fikri; Fatisa Dina Rahmadayanti
Moderasi : Journal of Islamic Studies Vol. 5 No. 2 (2025): Desember
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v5i2.131

Abstract

This study discusses public acceptance of the Nyadran Gunung Silurah tradition in Batang Regency after its designation as an Intangible Cultural Heritage (WBTb) of Indonesia in 2024 in the context of strengthening religious moderation. The objectives of this study are to describe the implementation of Nyadran, analyze the forms of community acceptance, and identify the values of religious moderation contained therein. This study uses a qualitative approach with a literature study method through a search of academic literature from relevant articles and studies. The data were analyzed descriptively using content analysis techniques to find themes of religious, social, and cultural values in the Nyadran tradition. The results showed that the Silurah community had a high level of acceptance of this tradition as a form of harmony between religion and culture. Values of moderation such as tasamuh (tolerance), tawazun (balance), i'tidal (justice), and syura (deliberation) are internalized in every ritual procession. The Nyadran Gunung Silurah tradition serves as a medium for cultural preservation, ecological spirituality, and a means of social education that strengthens religious moderation at the local level.
Keadilan Distributif dalam Filsafat Ekonomi Islam: Kajian terhadap Prinsip 'Adl dan Wasathiyah sebagai Solusi Ketimpangan Kekayaan Kontemporer Syifah Jalianty; Kayla Zahratus Syta; Nanda Saputra; Radya Amkanaki Niarno; Muhamad Masrur
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2j3nej95

Abstract

Ketimpangan distribusi kekayaan menjadi salah satu persoalan struktural utama dalam sistem ekonomi kontemporer. Data BPS menunjukkan koefisien gini Indonesia pada September 2024 sebesar 0,381, yang mengindikasikan bahwa pertumbuhan ekonomi belum sepenuhnya menghadirkan pemerataan kesejahteraan. Persoalan ini tidak hanya bersumber dari kelemahan kebijakan teknis, tetapi juga dari krisis paradigmatik sistem ekonomi modern yang cenderung menempatkan kepemilikan individual dan akumulasi kapital sebagai orientasi utama. Penelitian ini bertujuan menganalisis prinsip ‘adl dan wasathiyah dalam Filsafat Ekonomi Islam sebagai kerangka konseptual untuk menjawab persoalan ketimpangan kekayaan kontemporer. Metode yang digunakan adalah pendekatan yuridis normatif dengan studi kepustakaan melalui analisis isi terhadap Al-Qur’an, hadis, pemikiran ulama klasik, serta literatur kontemporer tentang filsafat dan ekonomi Islam. Hasil kajian menunjukkan bahwa prinsip ‘adl memberikan landasan normatif bagi distribusi kekayaan yang adil, sedangkan wasathiyah menawarkan keseimbangan antara hak kepemilikan individu dan tanggung jawab sosial. Filsafat Ekonomi Islam memandang harta sebagai amanah dari Allah SWT yang harus dikelola secara adil, produktif, dan berorientasi pada kemaslahatan. Prinsip tersebut dapat diwujudkan melalui instrumen zakat, waqaf produktif, larangan ihtikar, serta peran aktif negara dalam menjamin solidaritas sosial. Dengan demikian, integrasi ‘adl dan wasathiyah menjadi alternatif konseptual yang relevan dalam merumuskan kebijakan ekonomi yang lebih inklusif, berkeadilan, dan berkelanjutan.
Kampus sebagai Ruang Damai: Implementasi Toleransi Beragama di UIN K.H. Abdurrahman Wahid Pekalongan Faiz Zaidan Saputra; Muhamad Masrur; Syihabud Din; Desvita Ina Amelia; Layla Fayza Aryanti
Moderasi : Journal of Islamic Studies Vol. 6 No. 1 (2026): June
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v6i1.126

Abstract

This article analyses strategies for implementing tolerance values in constructing a peaceful campus at UIN K.H. Abdurrahman Wahid Pekalongan. The study employs a qualitative library-research and documentary-analysis approach, using official institutional publications, policy documents on religious moderation, and recent scholarly literature on religious tolerance, interfaith dialogue, higher education, and persuasive communication. The analysis is organised through the framework of religious moderation and the persuasive communication strategy of Melvin L. DeFleur and Sandra J. Ball-Rokeach, namely psychodynamic, sociocultural, and meaning-construction strategies. The findings show that tolerance values at UIN K.H. Abdurrahman Wahid Pekalongan are implemented through four mutually reinforcing pathways: curricular integration of religious moderation, academic and non-academic programmes, participatory and inclusive interfaith dialogue, and persuasive communication practices that cultivate empathy, institutional norms, and shared meanings. The study argues that the peaceful-campus model is not merely a moral appeal, but an institutional ecosystem that links policy, curriculum, student activities, community engagement, and digital literacy. This article contributes to Islamic studies and religious moderation scholarship by demonstrating how tolerance can be translated into educational governance and social practice in an Islamic higher education institution without reducing religious identity or simplifying Indonesia’s plural social context.
Analisis Implementasi Regulasi Ekonomi Syariah dalam Fintech Syariah di Indonesia Daffa Asysyakir; Syihabud Din; M. Akmal Khoirur Roziq; M. Farel Tsaqif; Iqbal Hilmawan; Muhamad Masrur
El-Uqud: Jurnal Kajian Hukum Ekonomi Syariah Vol. 4 No. 1 (2026)
Publisher : Fakultas Syariah UIN Prof. K.H. Saifuddin Zuhri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ww5fgj86

Abstract

Economic activity in society has been growing rapidly. This growth has been facilitated by the use of technology—known as fintech—making it an innovation that simplifies people’s lives. However, this development requires special attention from Islamic economic law. The aim is to ensure that the implementation of fintech remains in accordance with Sharia. However, the implementation currently lacks a strong foundation linking the mechanisms to existing regulations; therefore, this study focuses on aligning fintech mechanisms with the regulations formulated by the DSN-MUI in the form of fatwas. This study utilizes a qualitative approach with a literature review as its research method. It draws on scientific articles with relevant topics as its data sources. The results indicate a practical alignment between fintech models and DSN-MUI fatwas. This alignment enables Sharia contracts to serve as the foundation for fintech mechanisms. These findings can serve as a basis for further development of fintech to ensure it remains in harmony with Sharia economic law.
Dynamics of Audit Quality: The Effect of Audit Delay, Company Size, And Audit Tenure with The Role of Audit Fee Moderation Agus Arwani; Muhamad Masrur; Nazia Adeel
AL-FALAH : Journal of Islamic Economics Vol. 10 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14629

Abstract

Purpose: This study aims to examine the effect of audit delay, company size, and audit tenure on audit quality, with audit fees acting as a moderating variable, specifically in sharia-compliant firms listed on the Jakarta Islamic Index 70 (JII 70) during 2020–2024. Design/Method/Approach: The research employs a quantitative explanatory approach using secondary data from company financial statements. Audit quality is proxied by the engagement of Big Four auditors, while audit delay, firm size, and audit tenure serve as independent variables. Moderation regression analysis is applied to evaluate the moderating role of audit fees in these relationships. Findings: The results indicate that audit delay, company size, and audit tenure do not significantly influence audit quality, and audit fees do not significantly moderate these relationships. These findings suggest that traditional predictors of audit quality may be less impactful in sharia-compliant firms, possibly due to their strong adherence to Islamic principles emphasizing accountability and transparency. Originality/Values: This study contributes to the auditing and corporate governance literature in Islamic capital markets by highlighting the unique context of sharia-based firms. It provides practical insights for firms and policymakers to enhance audit practices through strengthened internal controls and clearer reporting frameworks.
Co-Authors Agus Arwani Agus Arwani Alma Khorina Azzahra Nabila Bekti Setiadi Daffa Asysyakir Desvita Ina Amelia Dwi Tika Wulan Sari Faiz Zaidan Saputra Fatisa Dina Rahmadayanti Fika Dealova Iqbal Hilmawan Iwan Harsono Jacsy Tubalawony Kayla Zahratus Syta Khairul Anwar Layla Fayza Aryanti M. Akmal Khoirur Roziq M. Farel Tsaqif Maghfur Nafal Fikri Nanda Saputra Nasrul Khakim Nazia Adeel Nindi Aulia Radya Amkanaki Niarno Susminingsih Syifah Jalianty Syihabud Din Zahrotul Milatina